Taxonomy of public procurement frauds and the related records irregularities
| FRAUDS | RECORDS | IRREGULARITY OR STATUS |
|---|---|---|
| Presentation of Forged Records | Invoice | Without tax notation |
| With no information about serial issue authorization | ||
| Issued by the same person for different purposes | ||
| With serial number and date of issue inconsistencies | ||
| Issued by different persons with the same print | ||
| Issued before the serial issue authorization date | ||
| Certificate of tax regularity | Forged registry of operations in the revenue agency | |
| Forged tax regularity | ||
| Issue date divergent from the one informed in the digital authentication | ||
| Judgment minutes | Different versions of the same document in the same dossier | |
| Authentication seal | For the authentication of a certificate with a forged signature | |
| Document of award decision | Different versions of the same document in the same dossier | |
| Overpricingprice survey | Preliminary budget | Omission |
| Overestimated | ||
| Omission | ||
| Irregular qualification assessment | Certificate of technical capacity | Issued before the bidding |
| Diverging from the subject matter | ||
| Omission | ||
| Qualification minutes | Omission | |
| Issued without supporting records | ||
| Issued based on expired certificates | ||
| Certificate of tax regularity | Expired | |
| Issued for a company different from the winning one | ||
| Date of issue prior to the date of receipt | ||
| Issued by a noncompetent person | ||
| Declaration of disqualification | Undue issued against a legitimate winning proposal | |
| National register of legal persons | Omission | |
| Issued after the bidding process | ||
| Irregular proposal assessment | Judgment minutes | Issued without justifying a refusal to award of contract to the best proposal |
| Different versions of the same document in the same dossier | ||
| Presenting divergence in the proposal disclosure compared to the information in the general procurement notice | ||
| Proposal ranking tabulation sheet | With data divergent from the proposals | |
| Proposal | Diverging from the general procurement notice guidelines | |
| Bid rigging | Judgment minutes | Without identification of the signature of competing companies representatives |
| Receipt of solicitation documents | Without identification of the signature of competing companies representatives | |
| Delivered to companies considered irregulars to participate in the bidding | ||
| Market limitation declaration | Omission | |
| Infeasibility of competition declaration | Omission | |
| Justification for direct contracting | Omission | |
| General procurement notice/terms of reference | Presenting a restrictive subject matter description | |
| Presenting requirements that tends toward bid rigging | ||
| Presenting a subject matter different from the approved plan or project | ||
| Presenting improper expense splitting to choose the wrong procurement method | ||
| Proof of publication of solicitation documents | Omission | |
| Proof of publication of award decision | Omission | |
| Basic project | Signed by the same professional that signs the winning proposal | |
| Winning company payroll | With an insufficient workforce for the delivery of the subject matter | |
| Winning company registry of employees | With an insufficient workforce for the delivery of the subject matter | |
| Partnership agreement | With a shareholder structure similar to that of other participants or with family ties to stakeholder of other competing companies | |
| With a declared commercial activity that is divergent from the subject matter | ||
| With shareholders that are not the actual beneficiaries of the business | ||
| Price survey | Omission | |
| Financial statement | With an inadequate structure for the delivery of the subject matter | |
| Dossier manipulation | Document of award decision | Signed on the same date as the invoice issue |
| Issued by a non competent authority | ||
| Issued prior to the procurement | ||
| Issued without the sufficient number of participating companies | ||
| Omission | ||
| Issued without specifying the subject matter | ||
| General procurement notice/terms of reference | Modified after the procurement | |
| Modified after the approval of the tender result | ||
| Omission | ||
| Issued without one or more essential elements | ||
| Presenting a subject matter different from the approved plan or project | ||
| Containing deadlines divergent from the regulations | ||
| Judgment minutes | Omission | |
| Issued without the initials of the participants | ||
| Issued on a date different from the general procurement notice | ||
| Issued on a date different from the specified proposal opening date in the general procurement notice | ||
| Bidding authorization document | Omission | |
| Contract/ binding document | Omission | |
| Proposal | Issued without one or more essential elements | |
| Referring to more than one company | ||
| Issued on the same date by different companies | ||
| Issued on a date prior to the general procurement notice | ||
| Issued on a date after the tender | ||
| Formulated with the same formatting by different companies | ||
| Without an issuance date | ||
| Without a due date | ||
| Receipt of solicitation documents | Without identification of the signature of competing companies representatives | |
| Issued with a date that is incompatible with the tender date | ||
| Issued with the same date for companies in various locations across the country | ||
| Signed by a representative of a different company | ||
| Legal opinion | Omission | |
| Proof of publication of award decision | Omission | |
| Proof of publication of solicitation documents | Omission | |
| Issued before the bidding authorization document | ||
| Certificate of tax regularity | Issued on a date after the tender | |
| Declaration form | With inconsistencies | |
| Documentary record of procurement proceedings | More than one proceeding created for the same procurement | |
| Omission | ||
| Statement of agreement | Without signatures from the responsible parties or beneficiaries | |
| Price survey | Omission | |
| Irregular | ||
| Irregular contract management | Contract/ binding document | Modified after the procurement |
| Receipt confirmation | For an item not found | |
| For a noncompliant item | ||
| Invoice | Without tax notation | |
| Without specifying the subject matter | ||
| Omission | ||
| Duplicate for the same subject matter | ||
| Issued on a date after the payment | ||
| Without acknowledgment of receipt of the item | ||
| Issued on the same date with distant serial numbering | ||
| With acknowledgment of an item transported from another state, close to the issuance date | ||
| Legal opinion | Omission | |
| Proof of funds return | Omission | |
| Bank statement of the transfer account | Omission | |
| Check | Issued without specifying the payee | |
| Issued with the wrong payee specification | ||
| Document of award decision | Different versions of the same document in the same dossier | |
| Bank deposit receipt | Omission | |
| Accounting proceedings | Omission | |
| Manipulation | ||
| Statement of agreement | Issued on the same date as the invoice | |
| Payment order | Issued on the same date as the general procurement notice |
| FRAUDS | RECORDS | IRREGULARITY OR STATUS |
|---|---|---|
| Presentation of Forged Records | Invoice | Without tax notation |
| With no information about serial issue authorization | ||
| Issued by the same person for different purposes | ||
| With serial number and date of issue inconsistencies | ||
| Issued by different persons with the same print | ||
| Issued before the serial issue authorization date | ||
| Certificate of tax regularity | Forged registry of operations in the revenue agency | |
| Forged tax regularity | ||
| Issue date divergent from the one informed in the digital authentication | ||
| Judgment minutes | Different versions of the same document in the same dossier | |
| Authentication seal | For the authentication of a certificate with a forged signature | |
| Document of award decision | Different versions of the same document in the same dossier | |
| Overpricingprice survey | Preliminary budget | Omission |
| Overestimated | ||
| Omission | ||
| Irregular qualification assessment | Certificate of technical capacity | Issued before the bidding |
| Diverging from the subject matter | ||
| Omission | ||
| Qualification minutes | Omission | |
| Issued without supporting records | ||
| Issued based on expired certificates | ||
| Certificate of tax regularity | Expired | |
| Issued for a company different from the winning one | ||
| Date of issue prior to the date of receipt | ||
| Issued by a noncompetent person | ||
| Declaration of disqualification | Undue issued against a legitimate winning proposal | |
| National register of legal persons | Omission | |
| Issued after the bidding process | ||
| Irregular proposal assessment | Judgment minutes | Issued without justifying a refusal to award of contract to the best proposal |
| Different versions of the same document in the same dossier | ||
| Presenting divergence in the proposal disclosure compared to the information in the general procurement notice | ||
| Proposal ranking tabulation sheet | With data divergent from the proposals | |
| Proposal | Diverging from the general procurement notice guidelines | |
| Bid rigging | Judgment minutes | Without identification of the signature of competing companies representatives |
| Receipt of solicitation documents | Without identification of the signature of competing companies representatives | |
| Delivered to companies considered irregulars to participate in the bidding | ||
| Market limitation declaration | Omission | |
| Infeasibility of competition declaration | Omission | |
| Justification for direct contracting | Omission | |
| General procurement notice/terms of reference | Presenting a restrictive subject matter description | |
| Presenting requirements that tends toward bid rigging | ||
| Presenting a subject matter different from the approved plan or project | ||
| Presenting improper expense splitting to choose the wrong procurement method | ||
| Proof of publication of solicitation documents | Omission | |
| Proof of publication of award decision | Omission | |
| Basic project | Signed by the same professional that signs the winning proposal | |
| Winning company payroll | With an insufficient workforce for the delivery of the subject matter | |
| Winning company registry of employees | With an insufficient workforce for the delivery of the subject matter | |
| Partnership agreement | With a shareholder structure similar to that of other participants or with family ties to stakeholder of other competing companies | |
| With a declared commercial activity that is divergent from the subject matter | ||
| With shareholders that are not the actual beneficiaries of the business | ||
| Price survey | Omission | |
| Financial statement | With an inadequate structure for the delivery of the subject matter | |
| Dossier manipulation | Document of award decision | Signed on the same date as the invoice issue |
| Issued by a non competent authority | ||
| Issued prior to the procurement | ||
| Issued without the sufficient number of participating companies | ||
| Omission | ||
| Issued without specifying the subject matter | ||
| General procurement notice/terms of reference | Modified after the procurement | |
| Modified after the approval of the tender result | ||
| Omission | ||
| Issued without one or more essential elements | ||
| Presenting a subject matter different from the approved plan or project | ||
| Containing deadlines divergent from the regulations | ||
| Judgment minutes | Omission | |
| Issued without the initials of the participants | ||
| Issued on a date different from the general procurement notice | ||
| Issued on a date different from the specified proposal opening date in the general procurement notice | ||
| Bidding authorization document | Omission | |
| Contract/ binding document | Omission | |
| Proposal | Issued without one or more essential elements | |
| Referring to more than one company | ||
| Issued on the same date by different companies | ||
| Issued on a date prior to the general procurement notice | ||
| Issued on a date after the tender | ||
| Formulated with the same formatting by different companies | ||
| Without an issuance date | ||
| Without a due date | ||
| Receipt of solicitation documents | Without identification of the signature of competing companies representatives | |
| Issued with a date that is incompatible with the tender date | ||
| Issued with the same date for companies in various locations across the country | ||
| Signed by a representative of a different company | ||
| Legal opinion | Omission | |
| Proof of publication of award decision | Omission | |
| Proof of publication of solicitation documents | Omission | |
| Issued before the bidding authorization document | ||
| Certificate of tax regularity | Issued on a date after the tender | |
| Declaration form | With inconsistencies | |
| Documentary record of procurement proceedings | More than one proceeding created for the same procurement | |
| Omission | ||
| Statement of agreement | Without signatures from the responsible parties or beneficiaries | |
| Price survey | Omission | |
| Irregular | ||
| Irregular contract management | Contract/ binding document | Modified after the procurement |
| Receipt confirmation | For an item not found | |
| For a noncompliant item | ||
| Invoice | Without tax notation | |
| Without specifying the subject matter | ||
| Omission | ||
| Duplicate for the same subject matter | ||
| Issued on a date after the payment | ||
| Without acknowledgment of receipt of the item | ||
| Issued on the same date with distant serial numbering | ||
| With acknowledgment of an item transported from another state, close to the issuance date | ||
| Legal opinion | Omission | |
| Proof of funds return | Omission | |
| Bank statement of the transfer account | Omission | |
| Check | Issued without specifying the payee | |
| Issued with the wrong payee specification | ||
| Document of award decision | Different versions of the same document in the same dossier | |
| Bank deposit receipt | Omission | |
| Accounting proceedings | Omission | |
| Manipulation | ||
| Statement of agreement | Issued on the same date as the invoice | |
| Payment order | Issued on the same date as the general procurement notice |
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