Firms delivering public works and state services.
Internal correspondence shows Emard Group executives steering contracts to firms owned by their own relatives, without disclosure to the board.
A former procurement officer describes a standing arrangement in which Cummerata-Tillman paid a percentage of contract value to officials who cleared its bids.
Testimony and bank records tie Cummerata-Tillman to a system of "facilitation payments" made to secure approvals worth PKR 52 billion.
A losing bidder's complaint, backed by document metadata, suggests the winning proposal was drafted with insider knowledge of the evaluation criteria.