Guidance, supporting documentation and evidence
Organisations should consider the following (the list is not exhaustive):
- Board meeting minutes
- Organisational counter fraud, bribery and corruption work plan
- Annual report on counter fraud, bribery and corruption work
- Progress reports to the audit committee, board or executive level managers
- Minutes of relevant meetings, action points and records of their execution
- Audit committee minutes
- Standing Orders/Standing Financial Instructions
- Evidence of the supply of counter fraud, bribery and corruption information to coordinating commissioners. This may include, but is not limited to, the functional standard return, the annual report of counter fraud work and the counter fraud work plan.
- NHSCFA benchmarking data
- Documentation from the nominations process
NHS Requirement 1B:
The organisation’s non-executive directors, counter fraud champion or lay members and board/governing body level senior management are accountable for gaining assurance that sufficient control and management mechanisms in relation to counter fraud, bribery and corruption are present within the organisation.
The counter fraud champion understands the threat posed and promotes awareness of fraud, bribery and corruption within the organisation.
Board level evaluation of the effectiveness of counter fraud, bribery and corruption work undertaken is documented. Where recommendations have been made by NHSCFA following an engagement, it is the responsibility of the accountable board member to provide assurance to the board surrounding the progress of their implementation.
The organisation reports annually on how it has met the requirements set by NHSCFA in relation to counter fraud, bribery and corruption work, and details corrective action where requirements have not been met.
Note
This requirement directly relates to the organisation's defence in respect of the failure to prevent fraud offence as introduced by the Economic Crime and Corporate Transparency Act 2023 . Guidance focusing on the failure to prevent fraud offence has been produced by the Home Office , with supplementary guidance produced by NHSCFA .
As the Counter Fraud Functional Standard Return (CFFSR) is a self-assessment, a GREEN rating does not in itself provide any assurance of the organisation’s defence in respect of the offence. The NHS Requirements and CFFSR can be used as tools to indicate the organisation’s preparedness for a defence; however, value is directly linked to the accuracy with which the organisation’s counter fraud position has been reflected and standard of procedures and other evidence available.