Throughout 2020, theARC, a company ARC, specialized in construction audits, was responsible for 5 technical audits in EcorodoviasEcoRodovias group concessions.

It is understood that there exists a systemic fragility in the quality of the information beingfound in the measurement documents. There are inconsistencies between the records and weaknesses in the traceability materiality, adherence to the contract, and measurement criteria. Resultingresulting in a vulnerability in the control environments, which can expose the Company to Compliancecompliance risks with regulatory agencies.

Moreover, it was identified a lack of standardization was identified between the units in the process to approve and include new items onin the measurement worksheet. ItThe latter can identify events with measurement in items different from the executed ones, compromising that compromise the contractual balance and generatinggenerate compliance risks tofor the Company.

StrengthStrengths:

The quality of the road execution, which could be identified in the inspections executed in the field;
Controls environmentEnvironment checks at Ecosul for routine conservation services;
Adoption of Measurement Work Instruction (IT) in October 2020.


Main points of attention:

Duplicate item measurements;
Measurement of extra scope items;
Measurement of services in items other than the oneones performed;
Errors in the measurement criteria;
Calculation Memorial prepared by the contractor;
Measured items larger than budgeting;
Contractual advances are not discounted in measurements.
Contractual conditions with Related Party;
Contractual conditions with Related Party;
Measurement larger than the budget;
Absence of adherence to the Measurement IT.