National Fraud Initiative in Scotland for 2016/17
West Dunbartonshire Council is required by law to protect the funds it administers. The Council may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent or detect fraud. This is called "data matching"
Data matching involves comparing computer records held by one body against other computer records held by the same or other 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.
Why does the Council have to do this?
We participate in the Cabinet Office’s National Fraud Initiative: a data matching exercise to assist in the prevention and detection of fraud. We are required to provide particular sets of data to the Minister for the Cabinet Office for matching for each exercise.
The use of data by the Cabinet Office in a data matching exercise is carried out with statutory authority under Part 6 of the Local Audit and Accountability Act 2014. It does not require the consent of the individuals concerned under the General Data Protection Regulation.
Data matching by the Cabinet Office is subject to a Code of Practice.
View further information on the Cabinet Office’s legal powers and the reasons why it matches particular information.
For further information on data matching at this authority contact:
Colin McDougall, Audit and Risk Manager,
Telephone: 01389 737436
Who audits this process?
On behalf of the Accounts Commission and the Auditor General for Scotland, Audit Scotland appoints an auditor to audit accounts for this authority. Audit Scotland also assists appointed auditors by conducting a national fraud initiative, which is a data matching exercise, undertaken on a rolling two year cycle.
The use of data by Audit Scotland in a data matching exercise is carried out with statutory authority, normally under its powers on Part 2A of the Public Finance and Accountability (Scotland) Act 2000. It does not require the consent of individuals concerned under the General Data Protection Regulation.
Data matching by Audit Scotland is also subject to a Code of Data Matching Practice.
For further information on Audit Scotland's legal power and the reasons why it matches particular information, see the level 3 fair processing notice at http://www.audit-scotland.gov.uk/our-work/national-fraud-initiative