Fraud and Whistleblowing

National Fraud Initiative

The Comptroller and Auditor General (C&AG) has statutory powers to conduct data matching exercises for the purpose of assisting in the prevention and detection of fraud. The powers are contained in Articles 4A to 4H of the Audit and Accountability (Northern Ireland) Order 2003 as inserted by the Serious Crime Act 2007.

What is Data Matching?

Data matching involves comparing sets of data, such as the payroll or benefits records of a body, against other records held by the same or another body. This allows potentially fraudulent claims and payments to be identified. Where no match is found, the data matching process will have no material impact on those concerned. Where a match is found it indicates that there may be an inconsistency that requires further investigation.

More information and contact details.

Whistleblowing

How to raise a concern

If you are a public sector employee or a member of the public and wish to raise concerns about the use of taxpayers’ or ratepayers’ money, we would encourage you to contact us.    

What concerns can NIAO deal with?

You may raise concerns with the Comptroller & Auditor General (C&AG) about:

  • the proper conduct of public business
  • value for money; and
  • fraud and corruption

in relation to the provision of centrally funded public services and health services.

You may raise concerns with the Local Government Auditor (LGA) about:

  • the proper conduct of public business
  • value for money; and
  • fraud and corruption

in relation to district councils, joint committees, the Northern Ireland Local Government Officers’ Superannuation Committee and the Local Government Staff Commission for Northern Ireland.

More information and contact details.