Public Governance, Performance and Accountability Rule 2014

CHAPTER 2 - COMMONWEALTH ENTITIES AND THE COMMONWEALTH

PART 2-2 - ACCOUNTABLE AUTHORITIES AND OFFICIALS

Division 1 - Requirements applying to accountable authorities

SECTION 10

10 PREVENTING, DETECTING AND RESPONDING TO FRAUD AND CORRUPTION

Guide to this section

The purpose of this section is to ensure that there is a minimum standard for accountable authorities of Commonwealth entities to prevent, detect and respond to fraud and corruption.

This section is made for the purposes of paragraphs 102(1)(a) , (b) and (d) of the Act.

The accountable authority of a Commonwealth entity must take all reasonable measures to prevent, detect and respond to fraud and corruption relating to the entity, including by:

(a) conducting assessments of fraud and corruption risks regularly and when there is a substantial change in the structure, functions or activities of the entity; and

(b) developing and implementing control plans to deal with fraud and corruption risks, and updating the plans as soon as practicable after conducting an assessment mentioned in paragraph (a) ; and

(c) conducting periodic reviews of the effectiveness of the entity ' s fraud and corruption controls; and

(d) ensuring that the entity:

(i) has governance structures and processes to effectively oversee and manage risks of fraud and corruption relating to the entity; and

(ii) has officials who are responsible for managing risks of fraud and corruption relating to the entity; and

(iii) keeps records identifying those structures, processes and officials; and

(e) ensuring that the entity has appropriate mechanisms for preventing fraud and corruption, including by ensuring that:

(i) all officials of the entity are made aware of what constitutes fraud and corruption; and

(ii) risks of fraud and corruption are taken into account in planning and conducting the activities of the entity; and

(f) ensuring that the entity has appropriate mechanisms for:

(i) detecting fraud and corruption, including processes for officials of the entity and other persons to report suspected fraud or corruption confidentially; and

(ii) investigating or otherwise responding to fraud or corruption or suspected fraud or corruption; and

(iii) recording and reporting incidents of fraud or corruption or suspected fraud or corruption.

View history note

History

S 10 substituted by FRLI No F2023L01732, s 4 and Sch 1 item 1, effective 1 July 2024. S 10 formerly read:

SECTION 10 PREVENTING, DETECTING AND DEALING WITH FRAUD
10

Guide to this section

The purpose of this section is to ensure that there is a minimum standard for accountable authorities of Commonwealth entities for managing the risk and incidents of fraud.

This section is made for paragraphs 102(a), (b) and (d) of the Act.

The accountable authority of a Commonwealth entity must take all reasonable measures to prevent, detect and deal with fraud relating to the entity, including by:
(a) conducting fraud risk assessments regularly and when there is a substantial change in the structure, functions or activities of the entity; and
(b) developing and implementing a fraud control plan that deals with identified risks as soon as practicable after conducting a risk assessment; and
(c) having an appropriate mechanism for preventing fraud, including by ensuring that:

(i) officials of the entity are made aware of what constitutes fraud; and

(ii) the risk of fraud is taken into account in planning and conducting the activities of the entity; and

(d) having an appropriate mechanism for detecting incidents of fraud or suspected fraud, including a process for officials of the entity and other persons to report suspected fraud confidentially; and
(e) having an appropriate mechanism for investigating or otherwise dealing with incidents of fraud or suspected fraud; and
(f) having an appropriate mechanism for recording and reporting incidents of fraud or suspected fraud.

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