I would have told you that it is not normal to sign off and certify that payments should be made when there isn't proof that the work was done, and this was one of the concerning behaviours that we saw.
Again, the rules here are very clear. An individual who is going to certify that an authorized payment is to be made has to have made sure that the work was done, that the deliverables were received, and that the rates charged are accurate rates. Not seeing that made us ask a lot of questions, and many of the public servants told us, “Well, we know it happened, but we just don't have it here to show you and demonstrate it.” That's why the procurement rules exist: to make sure that you leave that trail to show due diligence and to show value for money.
We're not saying that the work was not done; we're just saying that the public service could not show us that the work was done.