🇧🇷Brazil

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

1 verified sources

Definition

TCU audit (2018-2022) identified systematic advanced payment recording in SIAFI without corresponding actual financial transfers. The practice violated accounting integrity and enabled embezzlement schemes.

Key Findings

  • Financial Impact: 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
  • Frequency: Systematic; occurring in multiple fiscal years during 2018-2022 audit window
  • Root Cause: Decentralized payment controls; lack of automated reconciliation between SIAFI records and bank statements; absence of real-time purchase order → invoice → payment matching; weak segregation of duties in foreign military commissions

Why This Matters

The Pitch: Brazilian Armed Forces waste R$ 400+ million annually through fake advance payment records that hide actual cash flows. Centralized invoice reconciliation and automated matching of purchase orders → invoices → actual bank transfers eliminates this fraud vector entirely.

Affected Stakeholders

Accounting Officers (CEBW - Comissão do Exército Brasileiro em Washington), Finance Controllers, Purchase Authorization Officers, Bank Reconciliation Clerks

Deep Analysis (Premium)

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

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

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

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)

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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