National Fraud Initiative Outcomes 2020-21 and Preparations 2022-23 - Appendix 1
Perth and Kinross Council · 27 September 2022
Back to Audit and Risk Committee — 27 September 2022 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1 Self-appraisal checklists Part A: Yes/No/Partly For those charged with governance Is action required? Who by and when? Leadership, commitment and communication 1. Are we aware of emerging fraud risks and taken appropriate preventative and detective action? Yes No 2. Are we committed to NFI? Has the council/board, audit committee and senior management expressed support for the exercise and has this been communicated to relevant staff? Partly Support for NFI requested of Elected Members of the Audit & Risk Committee in this paper Chief Internal Auditor September 2022 3. Is the NFI an integral part of our corporate policies and strategies for preventing and detecting fraud and error? Yes No 4. Have we considered using the point of application data matching service offered by the NFI team (AppCheck), to enhance assurances over internal controls and improve our approach to risk management? Yes No 5. Are NFI progress and outcomes reported regularly to senior management and elected/board members (e.g., the audit committee or equivalent)? Yes No
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6. Where we have not submitted data or used the matches returned to us (e.g. council tax single person discounts), are we satisfied that alternative fraud detection arrangements are in place Yes. A separate exercise is ongoing within Revenues & Benefits to ensure that Single Person Discounts are appropriate Yes – the exercise needs to be completed Service Manager (Revenues, Benefits & Welfare Rights) December 2022 and that we know how successful they are? Not yet Yes – once the exercise in completed, the outcomes will be reported to Audit & Risk Committee February 2023 7. Does internal audit, or equivalent, monitor our approach to NFI and our main outcomes, ensuring that any weaknesses are addressed in relevant cases? Yes No 8. Do we review how frauds and errors arose and use this information to improve our internal controls? Yes No 9. Do we publish, as a deterrent, internally and externally the achievements of our fraud investigators (eg, successful prosecutions)? Not applicable No