| Foreword |
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xi | |
| Preface |
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xiii | |
| Acknowledgements |
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xv | |
| Part I Fraud And Corruption In Context |
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1 Fraud and Corruption Affecting the Public Sector |
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3 | (12) |
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3 | (1) |
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4 | (1) |
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A Quick Refresh on Fraud and Corruption |
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5 | (1) |
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6 | (1) |
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Consequences of a Lengthy Recession and its Aftermath |
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6 | (2) |
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Pressures on Public Officials |
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8 | (1) |
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The Risks of Not Getting the Counter-fraud Message Across to Those That Run Public Services |
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8 | (5) |
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Scope of the
Chapters to Follow |
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13 | (2) |
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2 The Scale of the Problem |
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15 | (14) |
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UK Public Sector: The National Fraud Review |
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15 | (5) |
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Extent of European Wide Fraud and Corruption |
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20 | (3) |
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International Fraud and Corruption Measurement for the Public Sector |
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23 | (1) |
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24 | (1) |
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25 | (1) |
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26 | (1) |
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Other International Measures of the Level of Public Sector Fraud and Corruption |
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27 | (2) |
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3 Fraud and Corruption Legislation in the UK |
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29 | (26) |
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29 | (16) |
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UK Public Bodies and the Civil Law |
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45 | (5) |
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Specific Legislation Affecting Local Authorities |
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50 | (2) |
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Specific Powers to Investigate Fraud for Central Government and Government Agencies |
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52 | (3) |
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4 Fraud and Corruption Legislation in Selected Major Countries with Legal Systems Based on English Common Law and with English as the Official Language |
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55 | (28) |
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55 | (1) |
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56 | (3) |
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59 | (4) |
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Anti-fraud and Corruption Legislation in Australia and New Zealand |
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63 | (8) |
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Anti-fraud and Corruption Legislation in India |
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71 | (7) |
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Anti-fraud and Corruption Legislation in Nigeria |
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78 | (5) |
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5 Case Study Exemplars on UK Legislation |
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83 | (16) |
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Drawing a Distinction between Civil and Criminal Law |
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83 | (1) |
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84 | (3) |
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UK Criminal Law Exemplars |
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87 | (12) |
| Part II Counter-Fraud Measures And Initiatives |
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6 Measures to Prevent Fraud and Corruption: Central Initiatives |
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99 | (10) |
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The 2006 Fraud Review and the National Fraud Authority |
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99 | (3) |
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Counter-fraud Policy Roles of the Cabinet Office and the Treasury |
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102 | (2) |
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The Single Fraud Investigation Service (SFIS) |
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104 | (2) |
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106 | (3) |
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7 Measures to Prevent Fraud and Corruption: Local Government, the NHS and Other Related Public Services |
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109 | (16) |
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Changing Approach to Fraud |
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109 | (1) |
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Role of the Audit Commission 1983-2014 |
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110 | (2) |
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Role of the Chartered Institute of Public Finance and Accountancy (CIPFA) |
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112 | (4) |
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116 | (4) |
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The National Health Service (NHS) |
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120 | (1) |
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121 | (4) |
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8 Counter Fraud Measures and Their Effectiveness |
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125 | (14) |
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Counter Fraud Measures in the Public Sector |
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125 | (1) |
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126 | (3) |
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129 | (10) |
| Part III Fraud And Corruption Cases |
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9 UK Case Studies Tackling Fraud and Corruption |
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139 | (16) |
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Case Studies in Local Government and Education |
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147 | (2) |
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A Strategic Approach to Tackling Fraud and Corruption: The UK Police and a Government Agency |
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149 | (6) |
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10 Case Studies in the US and Canadian Public Sector Tackling Fraud and Corruption |
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155 | (12) |
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Central Government - A Little Matter of US National Security: Case Study One |
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155 | (6) |
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Canada - How a 'Clean' Country Can Still Suffer from Corrupt Public Officials: Case Study Two |
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161 | (6) |
| Part IV Public Sector Fraud Risks In Practice |
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11 Procurement: The Biggest Risk |
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167 | (20) |
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Areas of Public Sector Procurement Fraud |
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167 | (1) |
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Fraud and Corruption in Pre-qualification and Bidding |
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168 | (2) |
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Bid Selection and Bid Clarification Practices |
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170 | (5) |
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Post Qualification Including Contract Management |
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175 | (2) |
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The Need for Due Diligence Pre-contract and Proactive Post Contract Monitoring |
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177 | (3) |
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Contract Extension and Renegotiation |
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180 | (1) |
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Other Procurement Fraud Risks |
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180 | (7) |
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12 Running Costs and Facilities Management - Including Works and Shared Services |
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187 | (18) |
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187 | (3) |
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190 | (1) |
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Transferring Non-core Business to the Private Sector |
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191 | (10) |
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Facilities Management: Avoiding the Cowboys |
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201 | (4) |
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13 Payroll and Pensions - Including Overtime and Allowances |
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205 | (14) |
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The Nature of Payroll Fraud |
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205 | (2) |
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UK Central Government and Agencies |
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207 | (1) |
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UK Local Government and Other Public Sector Bodies |
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208 | (2) |
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The Need for Adequate Vetting and Pre-employment Checks |
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210 | (4) |
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Post-appointment Vetting and Ongoing Employee Monitoring |
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214 | (5) |
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14 Income, Liquid Assets and Cash Fraud and Corruption |
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219 | (16) |
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The Challenge of Income Fraud |
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219 | (1) |
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Tax Evasion: Fraud and Corruption |
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220 | (2) |
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222 | (1) |
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223 | (1) |
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224 | (2) |
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226 | (1) |
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The Used Banknote Scandal |
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227 | (1) |
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Cash Handling by Public Bodies |
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228 | (1) |
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Cash Frauds in a Policing Environment |
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229 | (2) |
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231 | (4) |
| Part V Dealing With Fraud And Corruption |
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15 Tackling Fraud and Corruption in the Public Sector |
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235 | (12) |
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Thinking it Through on Public Sector Fraud and Corruption |
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235 | (1) |
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The Pitfalls and Perils of Whistleblowing in the UK Public Sector |
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236 | (3) |
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The Perils of Mishandling the Whistle Blower's Intelligence |
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239 | (3) |
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Rewarding Whistle-blowers: The Pitfalls |
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242 | (1) |
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The Demise of the Audit Commission and the Impact on Dealing with Fraud and Corruption |
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243 | (2) |
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The Impact of Closing the National Fraud Authority |
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245 | (2) |
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247 | (16) |
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The Hidden Agenda, Corruption at the Top of Public Life |
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247 | (1) |
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A Modern Spanish Scandal with Echoes of Poulson and 1960's Local Government in the UK |
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248 | (2) |
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Fraud and Corruption at the Top of UK Public Life |
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250 | (13) |
| Part VI The Way Forward |
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17 Corporate Governance, Concluding Thoughts and Next Steps |
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263 | (18) |
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263 | (1) |
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264 | (5) |
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An Alternative Strategy for Tackling Fraud and Corruption Proactively in the Public Sector |
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269 | (4) |
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273 | (3) |
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Harsh Times for Public Services |
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276 | (1) |
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The Need for a Professional Public Sector Counter-fraud Service |
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277 | (2) |
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279 | (2) |
Appendix 1: International Legislation on Fraud and Corruption Covered in
Chapter 4 |
|
281 | (8) |
| Appendix 2: Useful Links for Further Public Sector Fraud and Corruption Information |
|
289 | (4) |
| Index |
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293 | |
Lisainfo e-raamatute kohta