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The White Paper (Libro Blanco): What It Is and How to Prepare It

5 min read · July 2025

The White Paper (Libro Blanco): What It Is and How to Prepare It

The White Paper (Libro Blanco) is an accountability instrument that consolidates all relevant information on a public contract or project. Proper preparation can be the difference between a clean process and years of litigation.

What is the White Paper (Libro Blanco)?

It is an ordered and systematized file documenting the planning, contracting, execution, supervision, and closure of a public project or contract. There is no single legally mandated format, but OSFAE and the Ministry of Public Administration have minimum content guides that must be followed.

When should it be prepared?

Ideally, the White Paper is built in parallel with project execution, not at the end. Agencies that compile it after completion typically struggle to recover documentation that is no longer available. It should be ready before the formal project handover.

Essential content

A well-prepared White Paper contains:

Its value as a defense tool

When OSFAE audits a project, the White Paper is the first document it requests. A complete and organized file conveys credibility, facilitates the review, and reduces audit time. By contrast, an incomplete file generates distrust and multiplies findings.

Representative case

How we work: before and after

Situation based on real cases handled by the firm. Data modified to protect client confidentiality.

Before

Completed project with no file and an audit imminent

A paving project worth $3.2 million was completed and delivered to the community, but its file consisted of three invoices and the original contract. OSFAE included it in the Public Account audit and requested complete documentation within 20 business days.

After

Retroactive White Paper compiled on time and finding resolved

We recovered the missing documents with support from the contractor and the public works department: we located the construction log, requested duplicate payment estimates from the supplier, drafted a late completion record, and photographed the current state of the project. OSFAE accepted the file and the finding was resolved.

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