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Fraud & Irregularity Procedures

Updated: 19 Mar 2019
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Fraud can occur in a number of areas
Building site at Twinbrook in Belfast
The nature of the Housing Executive's business continually exposes it to the risk of fraud by virtue of the activities carried out by the Organisation. These risks can be both internal and external and would include;
  • payment of grants,
  • payments to contractors,
  • payments to staff,
  • Housing Benefit payments and
  • rent and rates collection etc.
It should be noted that the widespread application of IT increasingly exposes the organisation to risk from many forms of computer fraud.
Risks of fraud and irregularity can successfully be minimised by insuring;
  • proper systems are in place,
  • proper management and financial controls are in place (Failure to observe existing controls and absence of proper controls have been established as responsible for the cause of over 60% of frauds) and
  • proper compliance with agreed procedures takes place.
In minimising the risk of fraud it is necessary to foster a climate in which staff identify with the standards of conduct outlined in Standing Orders and the responsibilities incumbent upon Responsible Officers highlighted in the Responsible Officers Booklet.
The existence of the safeguards identified above also allows for prompt detection when fraud actually does occur, expediting appropriate action.
The Fraud Forum have released Best Practice Guidance in the form of a Dear Accounting Officer letter (DAO (DFP) 22/05) issued on 30th November 2005 and these procedures have been updated to reflect some of those best practices.