Bribery and Kickbacks - Money or any other form of reward or favour is exchanged between a public functionary and a provider of goods and services in order to obtain some benefit e.g. acceptance of substandard goods or obtaining unauthorized information.
 

Changes in Original Contracts - Changes are made in the original contract requiring flow of additional funds from the government to the contractor, which may affect the basis on which the contract was awarded to the contractor in the first instance. This may also involve front-loading of contract in the hope of increasing the price of the original contract through change orders or subsequent modifications to the contract.
 

Duplicate Payments - The contractor claims and receives payment for the same service or work done or goods supplied under the same or different contracts.
 

Collusive or Cartel Bidding - Contractors form cartels to fix artificially high prices for goods and services supplied by them.
 

Conflict of Interest - Contracts are awarded on the basis of vested interests of the decision makers.
 

Defective Pricing - The contractor submits inflated invoices.
 

False Invoices - The contractor submits invoices for goods that have not been delivered or do not properly represent the quantity or quality of goods and services supplied or work done as per contracted specifications.
 

False Representations - The contractor falsifies the goods specifications or his ability to provide certain services.
 

Splitting of Purchases - The purchases of goods and services are split either to avoid open competition or having to seek the approval of higher authority.
 

Phantom Contractor - Purchases are made from a fake supplier or contractor.
 

Pilferage of Public Assets - Public funds are used to acquire goods for personal use or public assets pilfered by officials.
 

Tailored specifications - Specifications and time limits are manipulated to favor a certain contractor or supplier.