Select Committee · Public Accounts Committee

Fraud and Error

Status: Closed Opened: 23 Mar 2021 Closed: 16 Nov 2021 16 recommendations 15 conclusions 1 report

Before the COVID-19 pandemic, the Government Counter Fraud Function estimated that the level of fraud and error against government was already between £29.3 billion and £51.8 billion annually. The National Audit Office’s work over the past year has shown that the risk of fraud and error has risen significantly during the pandemic, with particular concerns … Show more

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Reports

1 report
Title HC No. Published Items Response
Ninth Report - Fraud and Error HC 253 30 Jun 2021 31 Responded

Recommendations & Conclusions

20 items
3 Recommendation Ninth Report - Fraud and Error Accepted

Departments’ lack of urgency to robustly measure fraud and error hinders their ability to direct...

Departments’ lack of urgency to robustly measure fraud and error hinders their ability to direct their counter fraud and error efforts. The robust measurement of fraud and error is a crucial aspect of any counter fraud response because it shows where controls need to be improved and effort directed. BEIS, … Read more

Government response AI summary
The government accepts the recommendation and sets a November 2021 target, stating that HM Treasury has mandated enhanced reporting requirements for departments on COVID-19 support scheme funds within their annual reports and accounts, and the Government Financial Reporting Manual (FReM) now requires detailed risk explanations …
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HM Treasury
4 Recommendation Ninth Report - Fraud and Error Accepted

Departments do not make enough use of counter fraud expertise when designing new initiatives to...

Departments do not make enough use of counter fraud expertise when designing new initiatives to ensure they minimise losses to the taxpayer. One of the key lessons from government’s response to the pandemic is the need to balance speed of implementation and accessibility of support schemes with efforts to prevent … Read more

Government response AI summary
The government accepts the recommendation and aims to implement it by February 2022, committing to introduce mandatory Fraud Impact Assessments with formal sign-off for major spend initiatives. Guidance is being developed, and Managing Public Money will be amended to require these assessments for major projects, …
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HM Treasury
5 Recommendation Ninth Report - Fraud and Error Accepted

HM Treasury and Cabinet Office do not know whether departments are adequately resourced to tackle...

HM Treasury and Cabinet Office do not know whether departments are adequately resourced to tackle fraud and error. There are currently 16,000 members of the Counter Fraud Function within the public sector, with 77% of counter fraud professionals working in DWP or HMRC. Although Cabinet Office understands where counter fraud … Read more

Government response AI summary
The government accepts the recommendation and commits to writing to the Committee by November 2021. This letter will detail how they will work with departments and across the system to build counter fraud capacity and capability.
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HM Treasury
6 Recommendation Ninth Report - Fraud and Error Accepted

Gaps in transparency and information sharing between departments is hindering efforts to prevent, detect and...

Gaps in transparency and information sharing between departments is hindering efforts to prevent, detect and correct fraud and error. Timely data sharing can be used to prevent fraud by data matching, improve detection of fraud by sharing intelligence, and enable recovery in cross-government schemes. Increasing the use of these methods … Read more

Government response AI summary
The government agrees to the recommendation for the Cabinet Office to write to the Committee by November 2021, detailing its work with departments to address gaps and improve real-time data sharing.
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HM Treasury
8 Conclusion Ninth Report - Fraud and Error Accepted

Fraud and error within Universal Credit rose by £3.8 billion to an all-time high of...

Fraud and error within Universal Credit rose by £3.8 billion to an all-time high of £5.5 billion between April 2020 and March 2021. DWP told us it that during lockdown it found opportunities for innovation by adapting traditional controls, such as face-to-face meetings with claimants, for remote working. As an … Read more

Government response AI summary
The government states that departments already take a risk-based approach to fraud and error, in line with best practice advocated by the Government Counter Fraud Function and supported by existing standards and guidance.
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HM Treasury
9 Conclusion Ninth Report - Fraud and Error Accepted

We have regularly reported on HMRC’s and DWP’s efforts to tackle fraud and error in...

We have regularly reported on HMRC’s and DWP’s efforts to tackle fraud and error in the tax and benefit systems. DWP’s accounts have been qualified every year since 1988–89 due to material levels of overpayments and underpayments in benefits expenditure.24 In our report on their 2019–20 accounts we concluded that … Read more

Government response AI summary
The government states that departments already take a risk-based approach to fraud and error, which aligns with best practice advocated by the Government Counter Fraud Function.
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HM Treasury
13 Recommendation Ninth Report - Fraud and Error Accepted

We asked HM Treasury and Cabinet Office about the capability and capacity of counter fraud...

We asked HM Treasury and Cabinet Office about the capability and capacity of counter fraud resources across the public sector. Cabinet Office explained that traditionally Departments have decided individually what level of capability they need, but as fraud is a quickly evolving and complex crime this approach is not optimal.33 … Read more

Government response AI summary
The government accepts the recommendation, committing to write to the Committee by November 2021 to detail how it will work with departments to build counter-fraud capacity, leveraging the Spending Review process and the Government Counter Fraud Profession.
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HM Treasury
14 Recommendation Ninth Report - Fraud and Error Accepted

We asked whether counter fraud expertise is adequately deployed across the rest of government.

We asked whether counter fraud expertise is adequately deployed across the rest of government. Cabinet Office provided information on where counter fraud expertise is deployed across the rest of government but it is clear that some of the major departments have relatively few counter fraud resources.36 Cabinet Office told us … Read more

Government response AI summary
The government accepts the recommendation and commits to writing to the Committee in November 2021 to detail how it will work with departments to build counter-fraud capacity and capability, and will review departmental capacity after the Spending Review 2021.
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HM Treasury
16 Conclusion Ninth Report - Fraud and Error Accepted

HM Treasury told us that other government functions have a critical role in helping with...

HM Treasury told us that other government functions have a critical role in helping with fraud risk. It told us the Finance and Commercial Functions must operate as an effective second line of defence in advising and supporting fraud risk. It suggested that the combination of these functions operating under … Read more

Government response AI summary
The government committed to writing to the Committee in November 2021, detailing how it will work with departments and across the system to build counter fraud capacity and capability, including close collaboration with the Government Counter Fraud Profession.
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HM Treasury
18 Conclusion Ninth Report - Fraud and Error Accepted

HM Treasury’s guide to Managing Public Money states that that every department should measure and...

HM Treasury’s guide to Managing Public Money states that that every department should measure and estimate the scale of fraud and error and disclose this in its Annual Report were material.45 The NAO identified the proper measurement of fraud and error as a crucial because it shows departments where controls … Read more

Government response AI summary
The government agrees and states HMRC plans to publish detailed provisional assessments for each scheme in its annual report and accounts in autumn 2021, along with a technical note on the methodology.
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HM Treasury
19 Recommendation Ninth Report - Fraud and Error Accepted

We asked about DWP’s progress in developing a target for fraud and error.

We asked about DWP’s progress in developing a target for fraud and error. We have previously recommended that DWP analyse the extent to which fraud and error in the system was temporary because of the pandemic and what was due to longer term structural issues.49 DWP explained that COVID-19 has … Read more

Government response AI summary
The government agrees to the committee's recommendation, stating DWP is developing options for setting a fraud and error target and will write to the Committee with an update by December 2021.
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HM Treasury
20 Recommendation Ninth Report - Fraud and Error Accepted

We asked BEIS about efforts to estimate the level of fraud and error in the...

We asked BEIS about efforts to estimate the level of fraud and error in the Bounce Back Loan Scheme. BEIS told us it has commissioned PwC to undertake a sampling exercise to come up with a specific estimate of fraud which it expects to be completed in May 2021. BEIS … Read more

Government response AI summary
The government agrees with the recommendation and has a target implementation date of November 2021. It details ongoing work with PwC to estimate fraud in the Bounce Back Loan Scheme and CBILS, and explains that work to assess fraud and error in grant schemes is …
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HM Treasury
21 Recommendation Ninth Report - Fraud and Error Accepted

We asked about what needed to be done to improve the consistency of fraud and...

We asked about what needed to be done to improve the consistency of fraud and error reporting across the public sector. Cabinet Office told us that the introduction of the Functional Standards, a set of minimum criteria for dealing with fraud, is an important tool to increasing consistency of approach.52 … Read more

Government response AI summary
The government accepts the recommendation, committing to continue working with departments to increase real-time application checks and writing to the Committee by November 2021 to detail progress and future actions on real-time data sharing.
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HM Treasury
22 Conclusion Ninth Report - Fraud and Error Accepted

Cabinet Office and DWP told us that timely data sharing can be used to prevent...

Cabinet Office and DWP told us that timely data sharing can be used to prevent fraud by data matching, improve detection of fraud by sharing intelligence, and enable recovery in cross-government schemes.55 The Digital Economy Act 2017 permits data-matching for the purposes of fraud and error.56 Cabinet Office told us … Read more

Government response AI summary
The government agrees with the recommendation to address gaps in real-time data sharing, stating it will continue to expand real-time application checks and will write to the Committee by November 2021 with details of progress and future actions.
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HM Treasury
24 Conclusion Ninth Report - Fraud and Error Accepted

In written evidence Cifas told us that it believed government’s failure to mandate industry standard...

In written evidence Cifas told us that it believed government’s failure to mandate industry standard fraud significantly contributed to the vast scale of fraud in COVID-19 support schemes.66 BEIS told us that it “found cross-Whitehall collaboration incredibly useful” on the Bounce Back Loan Scheme and local authority grant schemes. It … Read more

Government response AI summary
The government agrees with the associated recommendation to address gaps in real-time data sharing, committing to increase the use and expansion of real-time application checks through the GCFF and to write to the Committee by November 2021 detailing progress and future actions.
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HM Treasury
25 Conclusion Ninth Report - Fraud and Error Accepted

Each government department has a responsibility to minimise fraud and error, put it right and...

Each government department has a responsibility to minimise fraud and error, put it right and report on it.70 HM Treasury told us it expects policy to be developed with fraud risk considered at the development and design stage.71 The NAO concluded that deterrence and prevention are often more cost-effective for … Read more

Government response AI summary
The government agrees with the associated recommendation, committing to introduce mandatory Fraud Impact Assessments (FIAs) for major projects and high-risk schemes with formal sign-off from the Counter Fraud Function by February 2022. It will amend "Managing Public Money" guidance and develop policy official guidance to …
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HM Treasury
26 Conclusion Ninth Report - Fraud and Error Accepted

The Cabinet Office told us that the Counter Fraud Function is aiming to introduce a...

The Cabinet Office told us that the Counter Fraud Function is aiming to introduce a minimum standard for fraud risk assessments across government.74 But it is also still working to increase awareness of the Counter Fraud Function.75 For example, consultation with the Function’s central team of experts is at the … Read more

Government response AI summary
The government agrees with the associated recommendation, committing to introduce mandatory Fraud Impact Assessments (FIAs) for major projects and high-risk schemes with formal sign-off from the Counter Fraud Function by February 2022. It will amend "Managing Public Money" guidance and develop policy official guidance to …
Read full response →
HM Treasury
27 Conclusion Ninth Report - Fraud and Error Accepted

The Cabinet Office told us that in emergency situations like the pandemic response it is...

The Cabinet Office told us that in emergency situations like the pandemic response it is important to get support out to communities and individuals who need it, and how you balance accessibility and control is one of the areas counter-fraud professionals and other professionals in policy, finance and risk management … Read more

Government response AI summary
The government states that departments already take a risk-based approach to fraud and error, in line with best practice advocated by the Government Counter Fraud Function and supported by existing standards and guidance, implying this addresses the balance between accessibility and control.
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HM Treasury
29 Recommendation Ninth Report - Fraud and Error Accepted

Departments need to ensure that they detect fraud and error and recover overpayments wherever possible.84...

Departments need to ensure that they detect fraud and error and recover overpayments wherever possible.84 HM Treasury told us it is up to departments to undertake an assessment of how feasible it is to recover funds lost to fraud and error. DWP told us it has a “lot of different … Read more

Government response AI summary
The government responds by stating that departments already take a risk-based approach to fraud and error, which aligns with best practice and is supported by relevant guidelines.
Read full response →
HM Treasury
31 Recommendation Ninth Report - Fraud and Error Accepted

We asked BEIS about plans to recover loans made as part of the Bounce Back...

We asked BEIS about plans to recover loans made as part of the Bounce Back Loan Scheme. BEIS told us that in the first instance, it is the banks responsibility to manage recovery in line with their usual processes.92 BEIS explained that it is planning to work with the police … Read more

Government response AI summary
The government agrees with the recommendation and states that the British Business Bank reviews lender recovery efforts, with BEIS holding the Bank accountable through governance meetings and monitoring performance.
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HM Treasury

Oral evidence sessions

1 session
Date Witnesses
29 Apr 2021 Cat Little · Cabinet Office, Jim Harra · HMRC, Mark Cheeseman · Cabinet Office, Peter Schofield · Department for Work and Pensions, Sarah Munby · Department for Business, Energy and Industrial Strategy View ↗

Who gave evidence

5 witnesses
WitnessOrganisationSessions
Cat Little · Permanent Secretary Cabinet Office 1
Jim Harra · Permanent Secretary and Chief Executive HMRC 1
Mark Cheeseman · Director, Government Counter Fraud Function Cabinet Office 1
Peter Schofield · Permanent Secretary Department for Work and Pensions 1
Sarah Munby · Permanent Secretary Department for Business, Energy and Industrial Strategy 1

Correspondence

6 letters
DateDirectionTitle
14 Dec 2021 Correspondence from Mark Cheeseman, Director of the Government Counter Fraud Fu…
14 Dec 2021 Correspondence from Sarah Munby, Permanent Secretary, Department for Business, …
25 Oct 2021 Correspondence from Jim Harra, Chief Executive and First Permanent Secretary, r…
25 May 2021 Correspondence from Mark Cheeseman, Director of the Government Counter Fraud Fu…
25 May 2021 Correspondence from George Turner, Director, TaxWatch, re Response to Fraud and…
18 May 2021 Correspondence from Jim Harra, Chief Executive and First Permanent Secretary, r…