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National Fraud Initiative 2023/24

National Fraud Initiative 2023/24

Clackmannanshire Council is required by law to protect the public funds it administers. It may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.

On behalf of the Accounts Commission, Audit Scotland appoints auditors to examine the accounts of Clackmannanshire Council. Audit Scotland also assists appointed auditors by conducting a National Fraud Initiative. This Initiative is a data matching exercise to promote the proper use of public money

Data matching involves comparing computer records held by one body against other computer records held by the same or another body. This is usually personal information, which may include names, addresses and dates of birth. 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 is made as to whether there is fraud, error or any other explanation until an investigation is carried out. Indeed, most of the records matched raise no concerns at all.

Clackmannanshire Council has participated in the National Fraud Initiative since 2004 and the results have generally been successful.

The 2023/24 National Fraud Initiative started in October 2022 when Clackmannanshire Council provided all relevant data sets to Audit Scotland. The results of the data matching exercise will be made available by Audit Scotland in February 2021 and the Council will follow up matches where appropriate.

The data provided to Audit Scotland by Clackmannanshire Council relates to:

• Council payroll data
• Council Tax Reduction Scheme
• Housing and Council Tax Benefit recipients
• Tenants including applications under Right to Buy
• Transactions and Standing data for trade creditors
• Transport passes and parking permits
• Residents of private supported care homes
• Taxi licence holders
• Personal budget direct payments

Other datasets will be provided to Audit Scotland by other bodies including:

• Pensions (Councils and Scottish Public Pensions Authority)
• Students (Students Award Agency for Scotland)
• Failed asylum seekers and expired visas
• Company Directors

Further information on the data sets to be provided to Audit Scotland are detailed in Audit Scotland’s instruction which can be found at http://www.audit-scotland.gov.uk/

The use of data by Audit Scotland in a data matching exercise is carried out with statutory authority, normally under its powers in Part 2A of the Public Finance and Accountability (Scotland) Act 2000. It does not require the consent of individuals concerned under the Data protection Act 1998.

Data matching by Audit Scotland is subject to a Code of Data matching practice. This may also be found at http://www.audit-scotland.gov.uk/

For further information on Audit Scotland’s legal powers and the reason why it matches particular information, see the full text (level 3) fair processing notice at http://www.audit-scotland.gov.uk/. Alternatively, you can write to:

Senior Manager (Audit Strategy) Audit Scotland,
110 George Street,
Edinburgh
EH2 4LH
Telephone 0131 625 1500

Email enquiries should be addressed to info@audit-scotland.gov.uk quoting 'National Fraud Initiative' in the subject line.

Anyone wishing further advice on Clackmannanshire Council's involvement in the National Fraud Initiative should contact us at the address detailed below.