In accordance with the Local Government Transparency Code 2015, Internal Audit's involvement in counter fraud work is summarised below:

Local Government Transparency Code 2015
Part 2 Requirements - Fraud
1 April 2016 - 31 March 2017
Number of occasions powers under the Prevention of Social Housing Fraud (Power to Require Information) (England) Regulations 2014, or similar powers have been used Nil
Total number (absolute and full time equivalent) of employees undertaking investigations and prosecutions of fraud 2 fte*
Total number (absolute and full time equivalent) of professionally accredited counter fraud specialists 4 fte*
Total amount of time spent by the authority on the investigation and prosecution of fraud 91 days
Total number of (new) fraud cases investigated 6**

*relates to internal audit staff across the wider SIAP only (does not include other areas of the Council that may affect reported figures i.e. legal, HR, Trading Standards, departmental investigating officers etc.)

**the definition of fraud is as set out by the Audit Commission in Protecting the Public Purse - 'the intentional false representation, including failure to declare information or abuse of position that is carried out to make gain, cause loss or expose another to the risk of loss.'