Change control, delivery verification, and payment integrity
Application
Control contract changes, delivery verification, and payments by requiring evidence, independent approval, site records, and matching of contract, work done, and invoice to prevent inflated variations, false claims, duplicate billing, and unjustified payments.
Resources
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Change-order/variation control workflow with approvals and supporting evidence
TemplateInternational Anti-Corruption Resource Center
International Anti-Corruption Resource Center. (n.d.). Potential scheme: Change order abuse. Available from: https://guide.iacrc.org/proof/most-common-schemes/potential-scheme-change-order-abuse/
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Contract register and site records for delivery and payment verification
TemplateWorld Bank
World Bank. (2024). Contract management: Practice (procurement guidance). Available from: https://thedocs.worldbank.org/en/doc/a5487590ccec42b5709816f40ae8b068-0290012024/contract-management-practice-procurement-guidance-june-2024-final
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Three-way match (contract, delivery, invoice)
ToolCommittee of Sponsoring Organizations of the Treadway Commission
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control — Integrated framework. Available from: https://www.coso.org/guidance-on-ic
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Segregation of duties
GuidelineCommittee of Sponsoring Organizations of the Treadway Commission
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control — Integrated framework. Available from: https://www.coso.org/guidance-on-ic
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PPP renegotiation governance guidance
GuidelineWorld Bank
Nam, N. (2021). Managing public-private partnership (PPP) renegotiation. World Bank. Available from: https://thedocs.worldbank.org/en/doc/103141611678492456-0090022021/original/ManagingPPPRenegotiations.pdf