Request 101004020952

1. Please specify the type of wrongdoing in each case. Types of wrongdoing may include:

a) Procurement fraud/irregularity

b) Contractor fraud/irregularity

c) Employee fraud/irregularity

d) Misuse of funds

e) Housing tenancy fraud/irregularity

f) Council tax fraud/irregularity

g) Procurement fraud/irregularity

h) Payroll and expenses fraud/irregularity – Contract award fraud/irregularity – Bid-rigging – Undeclared conflicts of interest – Gift/hospitality breaches

2. Please advise:

a) The number of investigations commenced

b) Substantiated cases

c) Estimated losses identified (in £)

d) Financial recoveries achieved (in £)

e) Referrals to Police Scotland or other law enforcement agencies

f) Number of staff dismissed

g) Number of staff disciplined

h) Staff dedicated to counter-fraud/corruption/bribery/embezzlement/etc. work (FTE)

i) Annual counter-fraud/corruption/bribery/embezzlement/etc. budget

Response 24-07-2026

The Internal Audit Section is responsible for undertaking counter-fraud reviews and special investigations. This includes an annual audit of the Council’s counter-fraud framework, with the objective of minimising the risk and impact of fraud from both internal and external threats. Audit reports are presented to the Audit and Scrutiny Committee and are available via the Council’s website: CMIS > Council and Governance > Committees > Audit and Scrutiny Committee

 A "Fraud Log" is maintained by the Internal Audit Section to record allegations received. The majority of allegations come from outside the Council and relate to DWP requests for joint investigations, misuse of Blue Badges or tenancy concerns. Nonetheless, for 2025/26, there were 2 internal irregularities were noted and relevant actions taken:

 Misuse of Council Equipment – 1

Loss of Cash – 1