This authority is required by law to protect the public funds it administers. It may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.
On behalf of the Accounts Commission, Audit Scotland appoints the auditor to audit the accounts of this authority. Audit Scotland also assists appointed auditors by conducting a National Fraud Initiative which is a data matching exercise.
Data matching involves comparing computer records held by one body against other computer records held by the same or another body. This is usually personal information. Computerised data matching allows potentially fraudulent claims and payments to be identified. Where a match is found it indicates that there is an inconsistency which requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out. Audit Scotland currently requires us to participate in a data matching exercise to assist in the prevention and detection of fraud. We are required to provide particular sets of data to Audit Scotland for matching for each exercise, and these are set out in .
The use of data by Audit Scotland in a data matching exercise is carried out with statutory authority under the Public Finance and Accountability (Scotland) Act 2000 and Section 97 of the Criminal Justice and Licensing (Scotland) Act 2010
It does not require the consent of the individuals concerned under the Data Protection Act 2018. Data matching by Audit Scotland is subject to a .
For further information on Audit Scotland’s legal powers and the reasons why it matches particular information, see the National Fraud Initiative Privacy notice.
For further information on ߣsirÊÓƵ and Bute’s involvement in the National Fraud Initiative you may contact:
Laurence Slavin
Chief Internal Auditor
ߣsirÊÓƵ and Bute Council
E-Mail laurence.slavin@argyll-bute.gov.uk
Tel: 01436 657694