To present to the Audit Committee an updated Anti-Fraud and Corruption Strategy and Fraud Risk Register.

The Committee was presented with an updated Anti-Fraud and Corruption Strategy.

The report was summarised as follows:

·         the Council’s Anti-Fraud and Corruption Strategy had been last updated in April 2024 and was therefore in need of review by the Audit Committee.

·         An amended strategy was attached as Appendix A, which reflected a number of amendments emerging as part of the annual review process but remained based on CIPFA’s Code of Practice on managing the risk of fraud and corruption as previously adopted by the Committee.

·         The updated strategy provided details of actions and provided a realistic timescale for those to be implemented.

·         A Fraud Risk Register (Appendix B) had been created to address the action required within the Anti-Fraud and Corruption Strategy. At this stage only the risks had been populated with the relevant mitigation measures to be provided at a later date.

Members heard that the Council was required to have an Anti-Fraud and Corruption Strategy. The strategy was subject to an annual review process.

The amended strategy was set out in Appendix A. Amendments made since the last review had been highlighted in red font.

The Strategy continued to be based on CIPFA’s code of practice on managing the risk of fraud and corruption. As its foundation, the Strategy set out the Council’s commitments along with the following key areas:

·         Purpose, Commitment and Procedure

·         Legislation and General Governance

·         Definitions

·         Standards, Expectations and Commitment

·         Roles and Responsibilities

·         Prevention

·         Detection and Investigation

·         Resources Invested in Counter Fraud and Corruption

It was reported that the strategy continued to be subject to an annual review process including progress against identified actions and had therefore been included within the ongoing work programme of the Committee. It was acknowledged that through its application, the Strategy would evolve to reflect the various strands of work that had been developed within the Council, which would be included in future updates presented to the Committee.

Updates against the Council’s Anti-Fraud and Corruption Strategy Action Plan were also included within Appendix A.

The Committee had also been provided with a Fraud Risk Register within Appendix B to review and adopt. The Council did have mitigating controls in place for each inherent risk highlighted; however, a list of mitigating controls / processes would be provided at a later date after consultation with the different departments. The Fraud Risk Register had been developed to address the agreed actions within the Anti-Fraud and Corruption Strategy to consider fraud risks within the Council’s general risk management framework.

Furthermore, to demonstrate the effectiveness of the Anti-Fraud and Corruption Strategy and address how fraud risks impacted on achieving the Council’s objectives and its service users; the Internal Audit Manager would provide an update on the work undertaken by the Fraud and Risk Team and the outcomes from that work on a bi-annual basis.

It was moved by Councillor Sudra, seconded by Councillor Steady and unanimously:-

RESOLVED that the amended Anti-Fraud and Corruption Strategy, as set out in Appendix A and the Fraud Risk Register set out in Appendix B, be approved.