Audit Commission National Fraud Initiative 2008-09
Nuneaton and Bedworth Borough Council (NBBC) is required by law to protect the public funds it administers. Consequently, it may share information with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.
The Audit Commission appoints the auditor to audit the accounts of NBBC and is responsible for carrying out data matching exercises.
Data matching involves comparing computer records held by one body against other computer records held by the same or another body to see how far they match. 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 that requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out.
The Audit Commission currently requires NBBC to participate in a data matching exercise to assist in the prevention and detection of fraud. Therefore, particular sets of data have to be provided to the Audit Commission and these are set out in the Audit Commission’s guidance, which can be found at www.audit-commission.gov.uk/nfi.
The use of data by the Audit Commission in a data matching exercise is carried out with statutory authority under its powers in Part 2A of the Audit Commission Act 1998. The Commission does not require the consent of the individuals concerned under the Data Protection Act 1998.
Data matching by the Audit Commission is subject to a Code of Practice. This may be found at www.audit-commission.gov.uk/nfi/codeofdmp.asp.
For further information on the Audit Commission’s legal powers and the reasons why it matches particular information, see www.audit-commission.gov.uk/nfi/fptext.asp.
For further information on data matching at NBBC contact:-
Linda Downes
Head of Internal Audit
Nuneaton and Bedworth Borough Council
Council House
Coton Road
Nuneaton
Warwickshire CV11 5AA
Telephone:- 024 7637 6260
