🇧🇷Brazil

Superfaturamento em Compras no Exterior (Overpayment sem Benchmarking de Preço)

1 verified sources

Definition

TCU audit found systematic overpayment for commodities (office materials, furniture, IT, graphics services) by 5 foreign military commissions. Items widely available in Brazilian market were purchased abroad at inflated prices, compounded by lack of invoice reconciliation against catalogs.

Key Findings

  • Financial Impact: R$ 2-4 bilhões (logic estimate based on: R$ 23B total spend across 5 commissions over 4 years; ~10-15% of audited transactions showing pricing anomalies)
  • Frequency: Every purchase transaction by foreign commissions (57,640 transactions by Army alone 2018-2022)
  • Root Cause: No centralized price catalog or benchmarking; manual invoice approval by foreign commission officers without real-time access to domestic pricing; absence of supplier competitive analysis; invoice reconciliation performed 6-12 months after payment

Why This Matters

The Pitch: Armed Forces waste R$ 2-4 bilhões annually purchasing common items abroad at 2-3x domestic prices. Price benchmarking automation + supplier catalog matching eliminates overpayment at point of invoice approval.

Affected Stakeholders

International Procurement Officers (5 Military Commissions), Invoice Approvers Abroad, Price Benchmarking Staff (understaffed/absent), Accounts Payable Processors

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Lançamentos Antecipados de Pagamento sem Desembolso Efetivo (Fraude de Liquidação)

R$ 400 milhões+ annually (confirmed in specific fiscal periods by TCU audit); conservative estimate across full audit period: R$ 2-3 bilhões in suspicious payment transactions

Cartel de Fornecedores ('Clube de Vendas') em Licitações de Alimentos e Suprimentos

R$ 154 milhões em 2020-2021 (6 months); extrapolated annual loss: R$ 250+ milhões

Fraude Generalizada em Fundações de Apoio Militar (Desvios via Contratos Fraudulentos)

R$ 15.731.972,66 (IME case, single sentence); estimated full fraud ecosystem (2000-2021): R$ 100+ milhões across all Army support foundations

Uso Não-Autorizado de Cartão de Crédito Privado para Despesas Públicas (Não-Conformidade de Instrumento de Pagamento)

R$ 0 direct loss quantified; but exposure to: TCU audit exceptions (R$ 100k-500k per exception notice); potential Fiscal Responsibility Law penalties; audit costs (estimated 200-400 hours/year of TCU staff review)

Superfaturamento em Aquisição de Medicamentos (Viagra) - Falta de Verificação de Preço de Mercado

Estimated R$ 500k-2M overpayment on 35k units (logic estimate: if 5-10x markup on pharmaceutical, and unit cost R$ 15-30 retail vs. R$ 75-150 invoiced)

Sobrecustos em Modificações Contratuais e Licitações Direcionadas

LOGIC ESTIMATE: 5–15% cost overrun on annual defense procurement (estimated R$ 15–45 billion market = R$ 750 million to R$ 6.75 billion annually in preventable overruns)

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