Major frauds detected on the Brazilian federal court of accounts proceedings from 2010 to 2020
| Type of fraud | Meaning |
|---|---|
| Presentation of forged records | Fraud that occurs with the use of a false document to manipulate the competitive nature of a public procurement procedure (Martins, 2014) |
| Overpricing | Fraud that occurs when the total price of a contract or the unit prices listed in the cost estimated in the procurement preliminary documents are unjustifiably higher than the regular market prices. This situation may indicate improper use of public funds or that the procurement process did not follow proper criteria for competitiveness and transparency (Lima, 2016) |
| Irregular qualification assessment | Fraud that happens when a public agent considers a company qualified to compete in a public procurement procedure even in the omission of documents or when the documents presented state the opposite |
| Irregular proposal assessment | Fraud that happens when a public agent considers a winning proposal in a public procurement procedure even when the elements in the proposal are insufficient or when there are better proposals in the competition |
| Dossier manipulation | Frauds committed with the intent to modify the state of a public procurement proceeding or dossier through the modification of records order or through the replacement of records by others with different information |
| Bid rigging | “Fraud that occurs when businesses, that would otherwise be expected to compete, secretly conspire to raise prices or lower the quality of goods or services for purchasers who wish to acquire products or services through a bidding process”(OECD, n.d.) |
| Irregular contract management | Fraud that happens when there is a deliberate transgression of any act regarding all the stages after the conclusion of the competition and the public contract awarded |
| Type of fraud | Meaning |
|---|---|
| Presentation of forged records | Fraud that occurs with the use of a false document to manipulate the competitive nature of a public procurement procedure (Martins, 2014) |
| Overpricing | Fraud that occurs when the total price of a contract or the unit prices listed in the cost estimated in the procurement preliminary documents are unjustifiably higher than the regular market prices. This situation may indicate improper use of public funds or that the procurement process did not follow proper criteria for competitiveness and transparency (Lima, 2016) |
| Irregular qualification assessment | Fraud that happens when a public agent considers a company qualified to compete in a public procurement procedure even in the omission of documents or when the documents presented state the opposite |
| Irregular proposal assessment | Fraud that happens when a public agent considers a winning proposal in a public procurement procedure even when the elements in the proposal are insufficient or when there are better proposals in the competition |
| Dossier manipulation | Frauds committed with the intent to modify the state of a public procurement proceeding or dossier through the modification of records order or through the replacement of records by others with different information |
| Bid rigging | “Fraud that occurs when businesses, that would otherwise be expected to compete, secretly conspire to raise prices or lower the quality of goods or services for purchasers who wish to acquire products or services through a bidding process”(OECD, n.d.) |
| Irregular contract management | Fraud that happens when there is a deliberate transgression of any act regarding all the stages after the conclusion of the competition and the public contract awarded |
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