2. Implementing fraud controls


Councils do not always follow processes for staff or councillors to declare conflicts of interest, use eligibility criteria to select recipients, document decision-making or evaluate the outcomes of their grant programs. This means that they are not consistently using fraud controls when delivering grants, which undermines the transparency and fairness of their programs. 

Councils’ guidance to staff and councillors who administer grants is insufficient.

1. Audit context

The law requires, and communities expect, councils to deliver grant programs with integrity and accountability. 

A person or entity that fraudulently gets an unjust advantage over other applicants undermines the fairness of a grant program. Fraud controls help councils prevent, detect and respond to fraud-related risks.

This chapter provides essential background information about:

3. Response to COVID-19


Departments responded quickly and flexibly to COVID-19 and continue to do so. Departments’ BCM processes, structures and strategies have helped them quickly set up teams, make decisions and communicate to staff. 

However, departments were not sufficiently prepared for a complex disruption. This meant they had to invest resources into developing documents, streamlining processes, upgrading technology and transitioning to remote working during the early stages of the pandemic.