To consult with the committee on the proposed updated Counter Fraud and Corruption Strategy 2021-2024 and to give an annual report on the key risks within the council and how these are being addressed or managed.

The Counter Fraud Specialist presented the report and highlighted that:

·         the council had a no tolerance approach to fraud and would take appropriate action. 

·         work had been prioritised to take into account the Covid-19 grants which had been introduced and there had been a noticeably national increase in fraud as Covid-19 had presented new opportunities. 

·         counter-fraud work would continue in 2021 and would need to be embedded within the council.  

·         a counter-fraud risk assessment was being developed with the internal auditors, SWAP. 

·         technology was being utilised more in order to detect fraud.

During the discussion of the item, the following points were raised:

·         Currently fraud related work was primarily in connection with the Covid-19 grants.

·         There was co-operation with other national / international agencies in order to counteract fraud.

·         The recovered money was reported back to central government but that the council do the investigatory work.

·         More assurance work was being undertaken and there were new schemes being implemented.

·         The flowchart should be amended so that the lessons learnt had a feedback to, e.g. Management Board.

·         The strategy was designed to be accessible to members of the public as well as employees.

·         The action plan would be more appropriately led by an officer rather than the chairperson of audit and governance committee.   It was for the committee to monitor progress and comment on the progress of the actions.

·         The action plan would need to be Specific, Measureable, Achievable, Realistic and Timely (SMART)

·         Clarification would be needed as to who is the most appropriate to sign the  strategy, the committee, the relevant member or an officer.

·         The risks would be identified, prioritised and targeted when developing the risk assessment.

·         Bribery would need to be referenced within the strategy.

·         On page 123 of the agenda pack, there was a statement that the council was fully compliant with legislation for this area.  It was suggested that this needed to be amended to reflect that the council were attempting to achieve full compliance.

RESOLVED that:

(a)  The flowchart in the strategy be amended to include a lessons learnt feedback to management. 

(b)  Within the strategy where there are references to other pages, policies or documents include the relevant links to the relevant webpage or website.

(c)  The role of the committee in connection with the strategy and the action plan be clarified.

(d)  Quarterly updates to the committee be considered.

(e)  Clarification to be provided as to who should be sign the strategy

(f)   Change the statement on page 123 of the agenda pack to the council was attempting to be fully compliant with the relevant legislation.

(g)  The strategy come back to the committee for approval when it has been amended [committee date to be confirmed].