Third Special Report

Covid-19municipal relief funding (CMRF) 19 Key fraud risks for PPE, infrastructure and services (excluding food parcel/vouchers initiatives) Key control weaknesses and fraud risks for food parcels/vouchers Only three of the 12 municipalities implemented food parcel/voucher initiatives, and we noted four specific trends and transversal themes in the control weaknesses that could result in fraud risks materialising: Trends and transversal themes in control weaknesses for food parcels or vouchers These control weaknesses imply that the systems and processes at municipalities are vulnerable for abuse, and the control inadequacies could lead to the fraud risks materialising. We identified two key transversal fraud risks for the food parcels/vouchers initiatives at the threemunicipalities:  selecting and subsequently awarding food parcels/vouchers to beneficiaries who do not meet the set selection criteria, for undue benefit  allocatingmore than one food parcel or voucher to the same beneficiary (double-dipping), resulting in undue benefit for the specific beneficiary and another valid beneficiary not receiving a food parcel/voucher.