Legislative framework

3.1 Under the Local Government Act 1972 the Chief Financial Officer has a duty to ensure that there is an adequate process of Internal Audit to ensure the independent appraisal of the council's systems of internal control, practices and systems. This requirement was further reinforced by the Accounts and Audit Regulations 2003.

3.2 There is now a requirement for the annual accounts to include a statement on internal control to be certified by the Chief Executive and Leader of the council.

3.3 From time to time there will be a need to examine allegations and incidents that may have regard to fraud, corruption or financial malpractice.

3.4 In these circumstances the council will ensure that any inquiry is legal, meets professional standards and that whistleblowers raising a genuine concern are afforded protection in accordance with the law.

3.5 Relevant Legislation

3.15.1 The following is an outline of some of the primary legislation that covers investigation of fraud and corruption :

• The Fraud Act 2006
• The Theft Acts1968 and 1978 (as amended)
• Social Security (Fraud) Act 1997
• Public Interest Disclosure Act 1998
• Audit Commission Act 1998
• Data Protection Act 1998
• Human Rights Act 1998
• Regulation of Investigatory Powers Act 2000
• Proceeds of Crime Act 2002
• Money Laundering Regulations 2003
• The Identity Card Act 2006

3.5.2   Further information on a number of these can be found in Appendix 1 (Word 38k).