Version log
V1.0 Anti-Fraud Policy Adopted 30/11/2020
V2.0 Revised Anti-Fraud Policy Adopted 28/08/2025
Contents
1. Introduction
The Southern Regional Assembly is committed to maintaining high legal, ethical and moral standards, to adhere to the principles of integrity, objectivity and honesty and wishes to be seen as opposed to fraud and corruption in the way that it conducts its business. All members of staff are expected to share this commitment. The objective of this policy is to promote a culture which deters fraudulent activity and to facilitate the prevention and detection of fraud and the development of procedures which will aid in the investigation of fraud and related offences, and which will ensure that such cases are dealt with timely and appropriately.
This Anti-fraud policy summarises the responsibilities of workers of the Assembly and sets out a process by which workers of the Assembly can report fraud or suspected fraud.
This Policy is part of a suite of policies and should be read in conjunction with:
- Code of Conduct for Employees
- Protected Disclosures Policy
2. Who this policy applies to
This policy applies to all “workers”. A “worker” is an individual in a work-related relationship with the Southern Regional Assembly who acquires information on relevant wrongdoings in a work-related context and who is or was:
- an employee;
- an independent contractor;
- an agency worker;
- a trainee;
- a shareholder of an undertaking;
- a member of the administrative, management or supervisory body of an undertaking including non-executive members;
- a volunteer;
- an individual who acquired information on a relevant wrongdoing during a recruitment process; or an individual who acquired information on a relevant wrongdoing during pre-contractual negotiations (other than a recruitment process).
3. What is fraud?
The term fraud is commonly used to describe a wide range of misconducts including theft, corruption, embezzlement, bribery, forgery, misrepresentation, collusion, money laundering and concealment of material facts. It often involves the use of deception to make a personal gain for oneself, a connected person or a third party, or a loss for another – intention is the key element that distinguishes fraud from irregularity. Fraud doesn’t just have a potential financial impact; it can cause damage to the reputation of an organisation responsible for managing funds effectively and efficiently. This is of particular importance for a public organisation responsible for the management of Public and EU funds.
Corruption is a specific type of fraud which involves two or more people where one party offers, gives, solicits or accepts any inducement, reward, advantage or benefit financial or otherwise which may influence the action of another. Conflict of interests exists where the impartial and objective exercise of the official functions of a person are compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other shared interest with e.g. an applicant for or a recipient of EU funds. Specific guidance for employees on conflicts of interest is provided in the Code of Conduct for employees.
While it is not possible to list all categories of fraud, some categories include:
- misappropriation of the assets of the Assembly including the unauthorised or illegal use of confidential or proprietary information.
- financial fraud including misrepresentation of expense claims and the creation of and
payments to fictitious vendors. - accepting or offering a bribe or accepting gifts or other favours under circumstances that might lead to the inference that the gift or favour was intended to influence an employee’s decision-making while serving the Assembly.
- colluding with vendors or 3rd parties in providing preferred pricing, engaging in contract rigging, inflating invoices or raising invoices for which goods have not been received.
- blackmail or extortion.
- computer fraud.
- bribery and corruption.
- knowingly creating and/or distributing false or misleading financial reports.
- violation of the Assembly’s procedures with the aim of personal gain or to the
detriment of the Assembly.
Section 170 of the Local Government Action 2021 states that an employee or a member of a local authority shall not seek, exact or accept from any person, other than from the local authority concerned, any remuneration, fee, reward or other favour or anything done or not done by virtue of his or her employment or office.
The New Ethics Framework, Part 15 of the Local Government Act requires all relevant staff (Administrative Officers and above) to complete a “declaration of interests” by the last day of February each year. A public register is compiled from all information submitted.
4. Policy Statement
It is the policy of the Southern Regional Assembly to promote a culture of integrity and honesty and to safeguard the Assembly’s resources and the EU funds under our direct management by ensuring that opportunities for fraud and corruption are reduced to the lowest possible level of risk through the following:
- operating an effective system of governance and internal control.
- promoting the necessity and requirement for high standards of personal conduct through the employee code of conduct.
- dissemination of related policies, procedures and guidelines.
- ensuring the appropriate segregation of duties across the Regional Assembly.
- delegating approval authority across a range of personnel.
- promoting a culture of transparency including the application of procedures in accordance with the Protected Disclosures Act 2014 and the Protected Disclosures (Amendment) Act 2022 for those reporting allegations of fraud. ensuring that appropriate management resources and structures are in place across the Regional Assembly in order to detect any incidence of fraud.
- timely and appropriate management of any allegation of fraud in accordance with relevant Regional Assembly policies and procedures
- equal and fair treatment of all personnel who become the subject of a fraud allegation.
- suspicions or allegations of potential fraud will be treated as confidential and will not be discussed with anyone inside or outside the Regional Assembly unless specifically directed to do so as a result of the investigation into the alleged incident.
Persons who cover up, obstruct, fail to report or monitor a fraud that they become aware of will be considered to be an accessory after the fact and may be subject to disciplinary action. Persons who threaten retaliation against a person reporting a suspected fraud shall be subject to disciplinary action. Persons reporting a fraud knowing it to be false shall be subject to disciplinary action.
5. Responsibilities
All workers must be aware of the Assembly’s anti-fraud policy and procedures and must comply with them. In addition to this shared responsibility there are specific responsibilities on certain employees as follows:
5.1 Director
It is the responsibility of the Director to ensure that anti-fraud policies and procedures are in place and to ensure that adequate resources are allocated to fraud prevention and detection.
5.1 Managers
It is the responsibility of the Senior Management Team and all managers, Senior Staff Officers and above, to be familiar with the types of improprieties that might occur in their area and be alert for any indication that improper activity, misappropriation or dishonest activity is or was in existence in his or her area and put in place controls for the prevention and detection of fraud. All senior staff are required to support and work with the Assembly’s Senior Management Team, other involved agencies and law enforcement agencies in the detection, reporting and investigation of dishonest or fraudulent activity including the prosecution of offenders. If a fraud is detected in an area, the Assistant Director for that Division is responsible for taking appropriate corrective actions to ensure adequate controls exist to prevent reoccurrence of improper actions.
5.2 Employees
It is the responsibility of all employees to conduct their business in such a way as to prevent fraud occurring in the workplace. Employees must also be alert to the possibilities for fraud and be on guard for any indications that improper or dishonest activity is taking place. Employees have a responsibility to report any suspicion of fraud, without delay, according to the procedures detailed in this policy. Employees must also be aware of and comply with the Code of Conduct for Employees which sets out principles and standards of conduct and integrity for Assembly employees, to inform the public of the conduct it is entitled to expect and to uphold public confidence in local government.
6. Anti-Fraud Measures
The Southern Regional Assembly has in place proportionate anti-fraud measures and controls. These controls include, but are not limited to:
- Separation of duties.
- Authorisation and approval procedures.
- Physical and electronic security.
- Regular audits and reviews.
Additional measures specific to the ERDF Regional Programmes (see Section 8) include:
- fraud risk assessments, based on the Commission’s Guidelines on Fraud Risk Assessment and Effective and Proportionate Anti-Fraud Measures, June 2014[1],
- the use of public databases, commercial services and IT tools (e.g., ARACHNE).
- EU funds fraud risk awareness and anti-fraud training
The Assembly carries out a vigorous and prompt review into all cases of suspected and actual fraud which have occurred with a view to improving the internal management and control system where necessary.
7. Reporting Fraud
The Southern Regional Assembly has procedures in place for reporting cases of fraud or suspected fraud, both internally and to the relevant authorities. In cases concerning the ERDF Regional Programmes, this includes reporting to the European Anti-Fraud Office.
7.1 Template for Reporting Fraud
When submitting a report of suspected fraud, the following headers are provided to assist with providing and/or gathering information which may be required to investigate the report.
- Date and time of the report.
- Name and contact detail of the person making the report (optional).
- Name and position of the person or entity suspected of fraud.
- Description of the fraudulent activity, including the type, amount, date, location, and evidence of the fraud.
- Impact or potential impact of the fraud on the organisation, such as financial loss, reputational damage, legal liability, etc.
- Any other relevant information or comments.
7.2 Channels for Reporting Fraud
Reporting fraud is an essential part of doing business in an ethical and transparent way. To facilitate the reporting of fraud multiple channels for reporting fraud are available:
- Report any case of suspected fraud to their line manager / supervisor (who will subsequently report it to the Assistant Director of that Division, or the Director, as appropriate); or
- Where (1) is not possible or appropriate, the worker should report directly to the Assistant Director of that Division, or to the Director; or
- Make an anonymous report by telephone or in writing to the Assembly personnel as referred to in (1) or (2) above; or
- Report in accordance with the Assembly’s policy on Protected Disclosures.
7.3 Investigation, Communication and Recording
Upon receiving a report of suspected fraud, the Assembly will initiate a thorough and impartial investigation. Investigations will be undertaken in accordance with the general principles of natural justice and fair procedures and any other relevant procedures of the Assembly, as appropriate.
Responsibility for investigating and addressing allegations of wrongdoing lies with the Assembly and not the reporting person. Reporting persons should not attempt to investigate wrongdoing themselves. It is imperative that as far as possible there is no communication with any person who may be implicated in the events which are under investigation. If necessary, third parties may be enlisted to assist with or lead the investigation as appropriate.
Once the investigation is complete the findings will be communicated to the appropriate parties and if fraud is identified appropriate actions including disciplinary and legal action may be taken. Investigations will be handled with utmost confidentiality and records of investigations will be maintained in accordance with best practice and legal requirements.
Upon investigation and evaluation of the situation, a report will be issued to the:
- Director
- Assistant Directors
- Local Government Auditor
Additional reporting requirements are in place in relation to fraud or suspected fraud under the ERDF Regional Programmes (see section 8 below).
Where there is sufficient evidence of fraud or corruption, or there is strong suspicion, but internal investigations are unable to obtain further evidence required, An Garda Síochána may be involved. The Director (or designated official) will decide whether the matter should be referred to An Garda Síochána or another authority if there is sufficient evidence that major fraud, corruption or criminal activity has occurred.
At the conclusion of any fraud or corruption investigation, relevant systems and procedures will be reviewed, and controls will be strengthened to reduce the possibility of a re-occurrence.
8. ERDF Regional Programmes
The Southern Regional Assembly is an ERDF Managing Authority by ministerial appointment; its role and duties in respect of each 10-year programme cycle are set out in a Service Level Agreement with the Department of Public Expenditure and Reform and are in accordance with the relevant EU Regulations, national laws, government circulars and guidelines.
In 2025, the Assembly is the Managing Authority for the ERDF co-funded Southern & Eastern Regional Programme 2014 – 2020 and the Southern, Eastern and Midland Regional Programme 2021-2027 and is required to have effective and proportionate anti-fraud measures and procedures in place, taking into account the risks identified.
Specific measures relating to the role of the Assembly as an ERDF Managing Authority are documented in the management and control system for the Southern, Eastern and Midland Regional Programme 2021-2027 and include:
- Undertaking a regular review of fraud risk through fraud risk assessments at scheme level, with the help of the scheme / programme managers and an internal risk assessment team.
- Ensuring ongoing awareness of fraud risk, fraud prevention, fraud detection and fraud reporting through training and other capacity building activities.
- Ensuring that the Assembly promptly refers investigations to competent investigation bodies when they occur.
Administrative Officers of the Regional Programme team along with the Assistant Director, EU Programmes Division are responsible for the day-to-day management of fraud risks and action plans, as set out in the fraud risk assessments and particularly for:
- Ensuring that an adequate system of internal control exists within their area of responsibility.
- Preventing and detecting fraud or suspected fraud.
- Ensuring due diligence and implementing precautionary actions in case of suspicion of fraud.
- Taking corrective measures, including any administrative penalties, as relevant.
ANNEX XII of Regulation (EU) 2021/1060 [the “Common Provisions Regulation”] provides detailed rules and template for the reporting of irregularities in accordance with Article 69(2) and (12) of the same regulation. This includes a requirement that irregularities that give rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of fraud or other criminal offences[2] are reported to OLAF – the European Anti-Fraud Office – via the Irregularity Management System (IMS). The Assembly will ensure the timely reporting of fraud or suspected fraud through IMS as required.
9. Review of this policy
This policy will be reviewed periodically by the Assistant Director – Corporate Services, HR, Finance & IT and the Assistant Director – EU Programmes Division and at least on an annual basis. Updates will be made to address emerging risks and changing circumstance.
In the case of the ERDF Regional Programmes, fraud risk assessments will typically be reviewed at least annually. This is the responsibility of the Assistant Director – EU Programmes Division.
10. Conclusion
Fraud can manifest itself in many different ways. The Southern Regional Assembly has a zero-tolerance policy to fraud and corruption. The Assembly has in place a robust control system that is designed to prevent and detect, as far as is practicable, acts of fraud and correct their impact, should they occur.
[1] https://ec.europa.eu/regional_policy/en/information/publications/guidelines/2014/fraud-risk-assessment-and-effective-and-proportionate-anti-fraud-measures
[2] As referred to in points (a) and (b) of Article 3(2) and Article 4(1), (2) and (3) of Directive (EU) 2017/1371 and point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests for the Member States not bound by that Directive