The report indicates that the facts revealed in the whole of the operations, prove that the majority of those who had the authority to order the disbursements, acted with a laxity, that the CSSE was able to deduce in almost all the cases: the negligence, inconsistencies and other anomalies were recurring. In such a case, the Commission states that it could no longer be mere material errors, but rather acts that could mislead and facilitate the operation of unlawful practices, collusion and trading in influence.
The Commissioners say that the review of the contracts showed that more than half of them were signed outside the public procurement procedures (lack of transparency, good governance, etc...) and in the disrespect of the contracts. standards of contract distribution (fairness, equal treatment, free competition, free access to public order, etc...) The emergency laws that were adopted by successive governments from 2008 to 2016 have allowed Public Authorizing Officers and Public Accountants to exercise their power with an excess that sometimes borders on indecency. Under cover of these laws, both irrational and unlawful acts were performed in violation of regulations and laws on accounting and public finances.
They assert that all the investigations carried out with the bodies concerned have demonstrated weaknesses of such a magnitude that it was necessary to consider all the cases in a specific way and place them in a more general context for the purpose of establishing individual and collective responsibilities. ; because it appeared during the investigation that PetroCaribe was the object of a large-scale fraud. The most telling example is that the current situation of the Fund and the disbursements made through the 13 Resolutions that concern it for the period from September 2008 to September 2016 are so tainted by irregular acts or fraudulent acts that it was necessary to carry out an analysis of the financial statements of the BMPAD, principal and first player in the management of the PetroCaribe fund. The finding is that it is difficult to comment on the accuracy and reliability of the fund balance, disbursements and contract management. Therefore, the management of the Fund according to what has been submitted by the BMPAD, does not reflect the financial situation of this fund.