Phase 5: Project Execution
Project Execution: covers the implementation of the group of works or services awarded, up to the handover of the asset.
Risks identified
False invoicing, overbilling and theft of materials during execution
Contractors, supervisors or officials enable overbilling, inflated quantities and theft of materials through weak measurement and poor inspection and inventory controls.
Learn more →Manipulated change orders and variation claims to extract rents
Change orders, claims and renegotiations are used strategically to increase prices after award, exploiting incomplete and weak design maturity, and gaps in supervision and approval controls.
Learn more →Bribery for payment certificates, inspection and acceptance of works
Payments, progress certificates and acceptance decisions are influenced by bribes or extortion, leading to premature payments, poor quality and weak accountability.
Learn more →Fraudulent quality assurance and safety non‑compliance
Testing, quality assurance, and safety controls are compromised through falsified results, substitution of materials, or bribery or conflicts-of-interest involving inspectors, increasing the risk of failures and accidents.
Learn more →Corrupt subcontracting, labour exploitation and ghost workers
Subcontracting, labour hiring, and payroll are subject to patronage, extortion, and fraudulent practices, including ghost workers and inflated staffing.
Learn more →Accounting fraud, cash leakage and money laundering through project accounts
Project accounts are used to conceal fraud and launder proceeds through opaque transactions, related-party payments and weak audit trails.
Learn more →Non-delivery and ghost works
The project is not executed, or is only partially delivered, despite funds being committed or spent.
Learn more →Manipulated progress reporting and concealment of delays or defects
Performance data and reporting are manipulated to hide delays, defects and cost overruns, weakening oversight and reducing the chance of timely corrective action.
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