National Fraud Initiative – Fair Processing Notice

As a public authority, we are required by law to protect the public funds we administer. We may share information provided to us with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.

The Auditor General is responsible for carrying out data matching exercises under its powers under the Public Audit (Wales) Act 2004.

Data matching involves comparing computer records held by one body against other computer records held by the same or another body to see how far they match. This is usually personal information. Computerised data matching allows 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.

The Auditor General currently requires us to participate in a data matching exercise to assist in the prevention and detection of fraud. The Auditor General requires this authority to provide information it holds for this purpose. We are required to provide particular sets of data to the Auditor General for matching. Details are set out on the Wales Audit Office website, www.wao.gov.uk.

As the use of data by the Auditor General in a data matching exercise is carried out with statutory authority (Part 3A of the Public Audit (Wales) Act 2004), it does not require the consent of the individuals concerned under the Data Protection Act 1998.

Data matching by the Auditor General is subject to a Code of Practice. This is to help all bodies involved in data matching to comply with the law and good practice, including maintaining data security (see www.wao.gov.uk).

For further information on the Auditor General’s legal powers and the reasons why he matches particular information, see the WAO’s full text level 3 Fair Processing Notice or contact David Walton, MCC Audit Manager:

Email: davewalton@monmouthshire.gov.uk

Telephone: 01633 644258

Internal audit team

We maintain an Internal Audit section in accordance with Section 151 of the Local Government Act 1972 and the Accounts and Audit Regulations (Wales) 2005.

Internal Audit has been defined as “an assurance function that provides an independent and objective opinion to the organisation on the control environment by evaluating its effectiveness in achieving the organisation’s objectives. It objectively examines, evaluates and reports on the adequacy of the control environment as a contribution to the proper, economic, efficient and effective use of resources.”

The team operates in line with the UK’s Public Sector Internal Audit Standards.

The team uses a risk-based planning methodology to produce an annual Audit Work Plan, in consultation with the Council’s chief officers and our Audit Committee. As well as this planned work, we undertake special investigations at the request of members of the senior leadership team.

The relationship between internal audit and external audit takes account of their differing roles and responsibilities.

  • Internal audit is an independent appraisal function within the organisation.
  • External audit has a statutory responsibility to express an independent opinion on the accounts, performance management and the financial aspects of corporate governance.

The Audit Committee has eleven elected members of the Council and an independent, external Chairman. As well as approving the Internal Audit Annual Work Plan, the Audit Committee reviews the work of both internal and external audit and receives the financial statements of accounts and other reports (if requested by the auditors or members of the committee).

The Chief Internal Auditor has an independent right of access to the Chair of the Audit Committee.

External audit

Each local authority in Wales has an independent external auditor appointed by the Auditor General of Wales.

External auditors must conduct their work in accordance with a Code of Practice.

Our current appointed auditors are the Wales Audit Office.

To contact our external auditors, write to:

Mr. Richard Harries
Engagement Lead
Wales Audit Office
24 Cathedral Road
Cardiff
CF11 9LJ

Telephone: 029 2032 0500