8.1 Any person making an allegation of fraud shall receive a guarantee that the allegation will be regarded as confidential to the recipient until a formal investigation is launched.

8.2 Thereafter the identity of the person making the allegation may be kept confidential, if requested, unless this is incompatible with a fair investigation or if there is an over-riding reason for disclosure.

8.3 The Council will seek to:

• Encourage staff to feel confident in raising serious concerns and to question and act upon concerns about fraud; and
• Reassure staff, that where possible, they will be protected from possible reprisals or victimisation if they have a reasonable belief that they have made a disclosure in good faith.

8.4 It must be appreciated however, that the investigation process may reveal the source of the information and a statement by you may be required as part of the evidence.

All employees should also be aware that any criminal prosecutions or civil actions arising from the disclosure will in all probability result in a loss of anonymity for the person making the disclosure.

9. Investigations

9.1 All alleged frauds will be thoroughly investigated, appropriately, as per the Fraud Response Plan, with the aim of achieving the following objectives:

• Deterring staff and persons outside the organisation from committing frauds;
• The recovery of all losses incurred;
• Ensuring appropriate action is taken to prevent a recurrence of the fraud; and
• Protecting staff from frivolous accusations.

9.2 Irrespective of the source of suspicion, an initial enquiry is to confirm or repudiate the suspicions that have arisen.

It is important for staff to be clear that any irregularity, however apparently innocent, will be analysed.

9.3 Staff must attempt to prevent the loss of evidence that may prove essential for subsequent disciplinary action or prosecution, and steps should be taken to ensure that all original documentation is preserved in a safe place for further investigation.

9.5 Any investigation will be conducted in accordance with Human Rights and the Northern Ireland Act 1998.

If any provision of this Policy conflicts with such legislation, or with the rights secured thereunder, then the terms of the legislation will take precedence.

9.6 The objective of any fraud investigation will be to test the original suspicion of fraud by obtaining and thoroughly examining evidence of all the material facts.

Before any view can be reached that a suspicion of fraud is justified, the investigation must identify the person(s) involved and secure sufficient evidence of that fraud having been committed by that person/those persons.

9.7 The Police will be notified once a firm suspicion of criminal behaviour has been formed and before any other action taken.

This will ordinarily be done through the Chief Executive or the Director of Corporate Services.

9.8 The Council has a Fraud Response Plan which details how instances of fraud should be reported and how preliminary investigations should be conducted.

10. Disciplinary Procedures

10.1 Disciplinary action will be undertaken in accordance with existing Council Policies.

10.2 After proper investigation, legal and/or disciplinary action will be taken in all cases where it is considered appropriate.

The Council will co-operate fully with Police enquiries and these may result in the offender(s) being prosecuted.

The investigations described above will also consider whether there has been any failure of supervision.

Where this has occurred, appropriate disciplinary action will be considered against those responsible.

10.3 Disciplinary action can proceed at the same time as Police investigations or may await the outcome of such investigations, depending on the circumstances of the case.

Where disciplinary action is implemented, the individual will have the usual rights of being assisted by a colleague or Trade Union representative.

10.4 The officer’s immediate supervisor must be informed if suspension occurs and be instructed that he/she should be allowed no further access to the building or to the records, without the approval of the officer in charge of the investigation.

11. Learning from Experience

11.1 It is appreciated that the circumstance of individual irregularities and/or frauds are likely to vary considerably, but it is important that after each is rigorously investigated, appropriate remedial action is taken.

Management must make any necessary changes to systems and procedures to ensure, as far as possible, that similar frauds will not recur.

The investigation may have pointed to where there has been a failure of supervision, a breakdown in or absence of control.

11.2 Where remedial action taken involves implementation or strengthening of controls to reduce future vulnerability, Internal Audit can provide advice and assistance as required.

12. Monitoring and Review

12.1 This Policy will be reviewed by the Council every year.

Interim reviews may also be prompted by feedback, challenge or a change in legislation.

Any need for change will be reported to the Audit Committee and Council for approval.

13.1 Where deemed appropriate, Council will provide relevant fraud awareness training for managers and employees.

This will be provided on a continuing basis and appropriate to the needs of and risks relating to their area of work.

13.2 Tier 3 managers are responsible for identifying those employees who should undergo training and the type and level of training that is deemed appropriate.

13.3 Relevant training will be provided to the Council’s designated Fraud Investigation Officer(s) so that he/she is fully qualified and competent to carry out a fraud investigation.

14. National Fraud Initiative (NFI)

14.1 The National Fraud Initiative is a data matching exercise run by the Audit Commission since 1996, and is designed to help participating bodies identify possible cases of fraud and detect and correct any under or over payments from the public purse.

14.2 The Serious Crime Act 2007 gives new statutory powers for the Comptroller and Auditor General for Northern Ireland to conduct data matching exercises for the purpose of assisting in the prevention and detection of fraud.

Local Government bodies are subject to mandatory participation.

Further information can be obtained from the Audit Commission website.

15. The Bribery Act 2010

15.1 The Bribery Act 2010 came into force on 1 July 2011.

Under this act there are four statutory offences, namely:

1. General offence covering, offering, promising or giving a bribe;
2. General offence covering, requesting, agreeing to receive, or accept, a bribe;
3. Distinct offence of bribing a foreign public official to obtain or retain business; and
4. New strict liability offence for “commercial organisations” where they fail to prevent bribery by those acting on their behalf.

15.2 Any act or attempted act of bribery will not be tolerated by Mid and East Antrim Borough Council.

Council will fully investigate all suspected acts of bribery and put in place all reasonable controls to reduce the risk of bribery taking place.