Embezzlement in Public Procurement

Embezzlement in public procurement is the unlawful appropriation by officials of public property procured or used under a tender, or its being made available to others. For example, the improper reduction of store materials or the personal use of site materials falls within this offence. Where the offence is concealed by deceitful conduct, for example by falsifying documents or by accounting manipulation, aggravated embezzlement arises.