Fraud by contractor: Quantity

Example:  The contract specified that the contractor should provide a layer of aggregate 150mm thick for the road sub-base. 

• Contractor deliberately provides a layer only 75mm thick for the road sub-base.
• Contractor invoices Road Agency for 150mm layer of aggregate, despite only providing 75mm.
• Contractor attaches to the invoice false truck delivery notes which list a sufficient quantity of aggregate to result in a 150mm layer.

Fraudulent acts by the contractor:

• Creating and submitting an invoice which falsely states a different quantity to that actually supplied.
• Creating and submitting truck delivery notes which falsely state a different quantity to that actually supplied.

Result:

• Contractor receives unlawful profit by supplying 50% of the required quantity, but being paid for 100%.
• RA overpays for quantity, and receives inferior sub-base (as is too thin).