Scottish Parliament committee: Public Audit Committee

Recommendation 19

Legacy Report of the Public Audit Committee, Session 6 SP Paper 1100 Published 25 March 2026 Report is 0.6 year old Theme National Fraud Initiative

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Recommendation (the committee's words)

The Committee believes that the proactive approach the National Fraud Initiative (NFI) exercise provides in the detection and prevention of fraud and error is important given the significant financial pressures faced by the public sector. The Committee recommends that its successor committee continues to scrutinise the NFI and monitor existing mandatory and voluntary participation rates.

From: Public Audit Committee, Legacy Report of the Public Audit Committee, Session 6 (SP Paper 1100), 25 March 2026

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