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FYI, they did not spend over the cap but rather did not fill the paperwork correctly or on time:
"The CCA [Cost Cap Administration] confirms that although Alpine Racing SAS and HRC [Honda Racing Corporation] have both been found to be in procedural breach, neither have exceeded the cost cap level," the FIA said in a statement.
The procedural breaches were not detailed but could refer to late submissions of documents or errors in the documentation provided.
(Emphasis mine)
Alpine and being late on procedural document, what an iconic duo.
What have alpine been spending the money on? Canβt be the engines themselves
Well luckily the article addresses this point in the very third sentence!
"The CCA [Cost Cap Administration] confirms that although Alpine Racing SAS and HRC [Honda Racing Corporation] have both been found to be in procedural breach, neither have exceeded the cost cap level," the FIA said in a statement.
They didn't breach the cost cap.
Cigarettes