report

Fraud Prevention in Local Government

Recommendations

In line with better practice, all entities should ensure they implement a coordinated approach to manage their fraud risks. Entities should:

  1. assess fraud risks across their business
  2. develop a Fraud and Corruption Control Plan and review it at least once every 2 years
  3. develop and implement a periodic fraud awareness training program for all staff
  4. ensure that all conflicts of interest are recorded, assessed and appropriate management plans are in place
  5. have policies and procedures in place to verify the identity and integrity of employees and suppliers
  6. document clear internal processes and systems to report any potential fraud, that include anonymous reporting
  7. collect and analyse information received about potential fraud to identify any trends or emerging issues.

Under section 7.12A of the Local Government Act 1995, all audited entities are required to prepare an action plan addressing significant matters relevant to their entity for submission to the Minister for Local Government within 3 months of this report being tabled in Parliament and for publication on the entity’s website. This action plan should address the points above, to the extent that they are relevant to their entity, as indicated in this report.

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