The WA Corruption and Crime Commission (CCC) has recommended three men be considered for prosecution over an alleged fraud involving Horizon Power.

In a report tabled in the WA Parliament, the CCC said former Horizon manager of technology Paul Mitchell Thomas engaged in "serious misconduct".

It found any positive contribution Mr Thomas may have made to Horizon through his senior role "was eclipsed by greed and corruption".

It comes just days after the CCC delivered bombshell findings about the awarding of contracts in the Health Department, finding corrupt bureaucrats in that department reaped hundreds of thousands of dollars in gifts and travel paid for by contractors in exchange for winning work on government projects.

The commission said Mr Thomas secretly committed Horizon Power to pay fees to a company he owned named Trusted Solutions.

It said this was more than a conflict of interest as he used his position at Horizon to gain a financial benefit for Trusted Solutions, and himself.

The commission found two other men — Anthony Raspa and Paul Hesford — "conspired" with Mr Thomas through their involvement with the company.

Mr Raspa, who was contracted to work at Horizon, was Mr Thomas's business partner in Trusted Solutions, while Mr Hesford was the accountant.

Although it does not suggest Mrs Thomas acted corruptly, the CCC said Mr Thomas "caused his wife to be engaged as a contractor to perform a role so that he could pay down credit card debt".

And records showed that between August 2010 and September 2013 Horizon paid Trusted Solutions $206,739.56 in "agency margin fees" in relation to four men employed by Horizon via a labour hire firm.

But none of the men could explain the role Trusted Solutions had — if any — in their employment.

The Trusted Solutions bank account was linked to the Thomas Family Trust and the Raspa Family Trust.

'Cheating Horizon Power'

The report states the CCC "is of the view that Mr Thomas, Mr Raspa and Mr Hesford conspired to defraud Horizon Power".

Along with the situation regarding Trusted Solutions, the CCC said Mr Thomas and Mr Raspa would seek to purchase or gain control of a business that would then get work from Horizon.

Mr Hesford would be named as the director and shareholder so as to conceal Mr Thomas's and Mr Raspa's ownership.

The webpage of Trusted Solutions IT, which Paul Thomas was a director of while working for Horizon Power. ( Supplied )

The CCC said that during 2017, Mr Thomas and Mr Raspa discussed ways to position themselves to go after Horizon's business.

Plans included a business related to solar power systems, the development of an app, and buying a shelf company or merging with an existing company.

In one telephone conversation, Mr Hesford told Mr Raspa the name of the new entity could be "Cheating Horizon Power, or something like that".

He said in evidence that he proposed such a name because he knew the company owned by Mr Thomas and Mr Raspa would benefit from Horizon.

Plan to 'rape as much as I can' out of utility

After a proposal to buy Horizon supplier Vizstone fell through, discussions were held regarding a potential merger with Trusted Solutions.

The CCC said it was clear from a conversation recorded on September 27, 2017 that the plan was to make money:

PAUL THOMAS: I'll be honest, in my mind I'm going, 'how do I create a little entity, wrap up Horizon Power, rape as much as I can out of it and then we both f*** off'.

But on October 4, 2017, CCC officers and police executed search warrants at various addresses, including the homes of Paul Thomas and Anthony Raspa.

During the course of the investigation, which started after allegations were made in 2016, the CCC used phone intercept warrants, and cooperated with WA Police.

There were public examinations in April and May 2018.

The report said a recommendation made by the commission "is not a finding and is not to be taken as a finding, that a person has committed or is guilty of a criminal offence".

Mr Raspa has responded to the CCC report, saying the evidence "does not support a conclusion that he conspired with Mr Thomas or Mr Hesford to defraud Horizon Power".

Mr Thomas has since resigned from Horizon while Mr Raspa's contract was terminated.

Mr Thomas has told the CCC he does not agree with its findings.

Opposition wants independent inquiry

The WA Liberals are concerned corruption in the public service could be more widespread, and have called for a wide-ranging, independent inquiry into public sector procurement.

"We want to work to fix the problem rather than fix the blame," the Opposition's accountability spokesman Tjorn Sibma said.

"We need an independent reviewer to actually undertake and understand why we have a system which permits corruption like this to occur of the course of many years."