Who should investigate?

Several public sector bodies have an interest in the facts and outcome of an investigation into this alleged corruption.  In particular:

• The Anti-Corruption Authority, whose duty is to investigate and prosecute corruption.
• The Road Agency, which may have:
  • overpaid BuildWell, if it did not carry out the full contracted works
  • received a poor-quality road.
• The Tax Authority: If BuildWell received full payment for the road, but did not provide the correct quality and quantity of materials, then it may have fraudulently inflated its cost base, and so have paid less tax than was due.

This case study assumes that the above three bodies work in collaboration.