Shell Companies and Shadow Contracts: A Niger Case Study

Methodologically, findings were corroborated using at least two independent sources — documentary evidence, on-the-record testimony, or financial records — before inclusion.

Recommendations include mandatory beneficial-ownership disclosure for all contracts above PKR 1,704 million and independent audit of technical evaluation committees.

Interviews with 2,277 current and former officials suggest internal reporting channels are underused due to a lack of confidence in follow-through.

The review identified PKR 46 billion in transactions that did not meet the disclosure thresholds set out in current procurement regulations.

Recommendations include mandatory beneficial-ownership disclosure for all contracts above PKR 3,345 million and independent audit of technical evaluation committees.