As part of our approach to fraud control we undertake a series of assessments of fraud risk and produce a fraud and corruption control plan every two years. We will complete the 2010-11 cycle in November 2011.
This year the Attorney-General's Department released the updated Commonwealth Fraud Control Guidelines 2011. In April 2011 we engaged consultants KPMG to review our fraud and corruption control planning methodology to determine how well it meets the requirements of the Commonwealth Fraud Control Guidelines 2002, the Commonwealth Fraud Control Guidelines 2011 and the Australian National Audit Office's Better Practice Guide - Fraud Control in Australian Government Entities.
The review found our methodology either meets, or substantially meets, all requirements. Where the requirements were substantially met, five recommendations were made which address opportunities to further improve our methodology. We have accepted all the recommendations and are currently implementing them.
Our fraud plans were again certified in accordance with the Commonwealth Fraud Control Guidelines.
We investigate allegations or detection of fraud or serious misconduct by our staff. We started the year with 136 open cases and during the year investigated a further 389 allegations. Of these new allegations 13% were substantiated, 37% were unsubstantiated and 20% were considered indeterminable or actioned by other processes. At the end of the year 138 cases remained open.
Of these new allegations 48% related to unauthorised access to taxpayer records.
Employees can raise concerns through multiple channels, including hotlines, secure intranet sites or directly to ATOconcern or internal fraud. We provide this information to staff via fraud awareness training, our employee handbook, our integrity framework, and in our whistle-blowing policy.
During 2010-11 there were 29 substantiated whistle-blowing reports.