National Fraud Initiative 2010/11
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 the auditor to audit the accounts of Clackmannanshire Council.
Data Matching
Audit Scotland also assists appointed auditors by conducting a National Fraud Initiative which is a data matching exercise.
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.
Computerised data matching allows potentially fraudulent claims and payments to be identified. Where a match is found it indicates 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.
Audit Scotland 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 Audit Scotland for matching for each exercise, and these are set out in Audit Scotland's handbook, which can be viewed or downloaded from their National Fraud Initiative web page.
The use of data by Audit Scotland in a data matching exercise is carried out with statutory authority, under auditors' powers in section 100 of the Local Government (Scotland) Act 1973 and section 53 of the Local Government in Scotland Act 2003. It does not require the consent of the individuals concerned under the Data Protection Act 1998.
Data matching by Audit Scotland is subject to a Code of Data Matching Practice. Information on this may also be viewed or downloaded from their National Fraud Initiative web page.
Further Information
For further information on Audit Scotland's legal powers and the reasons why it matches particular information, see the Level 3 Fair Processing Notice on their National Fraud Initiative web page, or contact us using the details below.
External Links
Page & Site Tools
Contact information
For further information about this page please contact:
Finance & Corporate Services, Internal Audit
Greenfield House, Tullibody Road, Alloa, FK10 2AD
Tel: 01259 452026 / 450000 Fax: 01259 452117
Email: nfiqueries@clacks.gov.uk
Or use the on-line contact form
