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National Fraud Initiative

National Fraud Initiative

The National Fraud Initiative (NFI) in Scotland is a counter-fraud exercise led by Audit Scotland, assisted by the Audit Commission (our sister organisation in England). It uses computerised techniques to compare information about individuals held by different public bodies, and on different financial systems, to identify circumstances (matches) that might suggest the existence of fraud or error.

NFI allows:

  • public bodies to investigate these matches and, if fraud or error has taken place, to stop payments and attempt to recover the amounts involved
  • auditors to assess the arrangements that the bodies have put in place to prevent and detect fraud, including how they approach the NFI exercise itself.

This page contains links to a range of documents about the NFI in Scotland that can be downloaded by the public and by audited bodies.

Contact details

The NFI in Scotland is overseen by the Audit Strategy Group in Audit Scotland. Contact points are Russell Frith, Director of Audit Strategy rfrith@audit-scotland.gov.uk or Dave Beveridge, Senior Manager (Audit Strategy and NFI) dbeveridge@audit-scotland.gov.uk or telephone 0845 146 1010.

Information about the UK NFI exercise can be found on the Audit Commission’s web-site at www.audit-commission.gov.uk/nfi.

Bodies participating in NFI in Scotland should note that if they require to update their own contact details for NFI purposes this should also be done on-line at the same web address www.audit-commission.gov.uk/nfi (select ‘Forms’ in the menu at the left of the page).

National Fraud Initiative – fair processing notice

Published on 5 June 2008

This broader description forms part of the fair processing notice for individuals whose information is submitted to Audit Scotland for the purpose of the National Fraud Initiative in Scotland.

National Fraud Initiative 2008/09 – Handbook - Scotland

Published on 5 June 2008

The 2008/09 handbook for Scotland includes important guidance and instructions for participating bodies, including data requirements, data specifications, the 2008/09 NFI timetable and new guidance about fair processing notices for individuals whose information is provided for NFI purposes.

The National Fraud Initiative in Scotland 2006/07

15 May 2008 for the Auditor General / Accounts Commission

Almost £10 million worth of fraud and errors have been identified following a national detection exercise by Audit Scotland working together with other public bodies.

No hiding place: the National Fraud Initiative in Scotland

Published on 17 May 2006 for the Auditor General / Accounts Commission

Scotland’s councils have worked with other public bodies to identify £15m worth of fraud and errors in a national detection exercise.

Code of Data Matching Practice for Scotland

Published on 12 July 2006 for the Auditor General / Accounts Commission

The Code of data matching practice was issued on 12 July 2006. It should be applied by all audited bodies and auditors taking part in the 2006/07 NFI and future NFI exercises. Please note that section 2.6 and Appendix 1 of this code will be amended by new guidance about fair processing notices to be included in the NFI 2008/09 handbook for Scotland.

National fraud initiative 2006/07 handbook: Scotland

Published on 23 June 2006 for the Auditor General / Accounts Commission

This Handbook is designed to help participating bodies to plan for the National Fraud Initiative in Scotland 2006/07 (NFI 2006/07). It sets out what the NFI aims to achieve, key legal requirements including fair processing notices, the data that needs to be submitted and the key actions that bodies need to take.