2014/15 National Fraud Initiative

NHS Borders is required by law to protect the public funds it administers. NHS Borders may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.

On behalf of the Auditor General for Scotland, Audit Scotland appoints the auditor to audit the accounts of NHS Borders. It is also responsible for carrying out data matching exercises.

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 potentially fraudulent claims and payments to be identified but the inclusion of personal data within a data matching exercise does not mean that any specific individual is under suspicion. Where a match is found it indicates that there may be 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 exercise can also help bodies to ensure their records are up to date.

Audit Scotland currently requires us to participate in a data matching exercise to assist in the prevention and detection of fraud. We are required to provide particular sets of data to Audit Scotland for matching for each exercise, and these are set out in the Audit Scotland's instructions, which can be found at

http://www.audit-scotland.gov.uk/work/nfi.php

The use of data by the Audit Scotland in a data matching exercise is carried out with statutory authority, normally under its powers in Part 2A of the Public Finance and Accountability (Scotland) Act 2000. It does not require the consent of the individuals concerned under the Data Protection Act 1998.

Data matching by the Audit Scotland is subject to a Code of Practice. This may be found at

http://www.audit-scotland.gov.uk/work/nfi.php

For further information on the Audit Scotland’s legal powers and the reasons why it matches particular information, see the full text privacy notice at

http://www.audit-scotland.gov.uk/work/nfi.php

For further information on data matching at this authority contact Susan Swan, Deputy Director of Finance and Board Fraud Liaison Officer, email susan.swan@borders.scot.nhs.uk, tel.no. 01896 825551