Internal audit and fraud investigation

We have an Anti-Fraud Framework which sets out the arrangements in place to combat and deal with fraud and corruption. Staff and councillors are expected to read the framework, seek clarification where necessary and apply its principles fairly and consistently in the conduct of their duties.

The framework includes:

• Part 1 – Anti-Fraud Strategy
• Part 2 – Whistleblowing Policy
• Part 3 – Anti-Bribery Policy
• Part 4 – Anti-Money Laundering Policy

Message from the Chief Executive

The Council puts probity and accountability high on its agenda and takes fraud and corruption seriously. The message is clear that malpractice in any form will not be tolerated.

A key priority for the Council is ensuring probity, standards and transparency in all our business and decision-making. This is at the heart of our Anti-Fraud culture.

We know that the majority of our residents, service users, partners, contractors, elected Members and staff are honest. However we also appreciate that fraud exists and that we have a duty to protect the honest majority. The Anti-Fraud Framework provides the Council with a sound basis on which to do this.

National Fraud Initiative

We are required by law to protect the public funds we administer. We may share information provided to us with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.

The Audit Commission appoints the auditor to audit our accounts. It is also responsible for carrying out data matching exercises.

Data matching involves comparing computer records held by one body against other computer records held by the same or another body to see how far they match. This is usually personal information. Computerised data matching allows potentially fraudulent claims and payments to be identified. Where a match is found it may indicate that there is an inconsistency which requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out.

The Audit Commission currently requires us to participate in a data matching exercise to assist in the prevention and detection of fraud. We are required to provide particular sets of data to the Audit Commission for matching for each exercise, and these are set out in the Audit Commission’s guidance, which can be found at: Audit Commission - National fraud initiative.

The use of data by the Audit Commission in a data matching exercise is carried out with statutory authority under its powers in Part 2A of the Audit Commission Act 1998. It does not require the consent of the individuals concerned under the Data Protection Act 1998.

Data matching by the Audit Commission is subject to a Code of Practice. Please see website: Audit Commission - Code of data matching practice.