Appendix 1: Tables of licensing and community trust survey data

Licensing and community trusts were within our local government sector, which was made up of eight different entity types. The other seven entity types were airport companies, council-controlled organisations and council-controlled trading organisations, electricity lines businesses, fish and game councils, local authorities, local government (other), and port companies.

These eight entity types made up 22.3% of the total number of respondents from all public entities. The other respondents were working in schools (32.7%) and central government entities (45%).

Licensing and community trust respondents represented 0.6% of all respondents. The following graphs and tables compare the licensing and community trust results with the wider local government sector and the public sector overall. With only nine respondents from licensing and community trusts, readers should not read too much into the results.

We have rounded the percentages to the nearest whole number, so the percentages may not always add to 100.

1: My organisation has a Fraud Policy.

	Yes		No		Don't know		Total
Licensing and community trusts	5	56%	4	44%	0	-	9
Local government	245	76%	49	15%	30	9%	324
All public entities	1143	79%	135	9%	169	12%	1447

2: The Fraud Policy is communicated regularly (annually or biannually).

	Yes		No		Don't know		Total
Licensing and community trusts	2	40%	3	60%	0	-	5
Local government	136	56%	84	34%	25	10%	245
All public entities	735	64%	295	26%	113	10%	1143

3: My organisation has a staff Code of Conduct.

	Yes		No		Don't know		Total
Licensing and community trusts	8	89%	1	11%	0	-	9
Local government	285	88%	29	9%	10	3%	324
All public entities	1321	92%	86	6%	35	2%	1442

4: The staff Code of Conduct is communicated regularly (annually or biannually).

	Yes		No		Don't know		Total
Licensing and community trusts	6	75%	2	25%	0	-	8
Local government	163	57%	95	33%	28	10%	286
All public entities	921	70%	286	22%	115	9%	1322

5: My organisation has a clear policy on accepting gifts or services.

	Yes		No		Don't know		Total
Licensing and community trusts	2	22%	6	67%	1	11%	9
Local government	250	77%	48	15%	26	8%	324
All public entities	1025	71%	266	18%	149	10%	1440

6: Receiving gifts, free or heavily discounted services or preferential treatment because of my role in my organisation is …

Note: This graph shows the results for all survey respondents, not the nine respondents in licensing and community trusts. The "right" answer to this question is a response that is in keeping with the entity's gifts policy.

7: My organisation has designated a person who is responsible for fraud risks, including investigation.

	Yes		No		Don't know		Total
Licensing and community trusts	3	33%	6	67%	0	-	9
Local government	202	63%	77	24%	44	14%	323
All public entities	971	68%	258	18%	206	14%	1435

8: I am confident that managers in my organisation understand their responsibilities for preventing and detecting the risks of fraud and corruption.

	Yes		No		Don't know		Total
Licensing and community trusts	7	78%	2	22%	0	-	9
Local government	270	84%	26	8%	26	8%	322
All public entities	1282	89%	80	6%	72	5%	1434

9: I am confident that other employees understand their responsibilities for preventing and detecting the risks of fraud and corruption.

	Yes		No		Don't know		Total
Licensing and community trusts	5	56%	3	33%	1	11%	9
Local government	222	69%	53	16%	47	15%	322
All public entities	1049	73%	181	13%	204	14%	1434

10: My organisation reviews its fraud controls on a regular basis (annually or biannually).

	Yes		No		Don't know		Total
Licensing and community trusts	6	67%	2	22%	1	11%	9
Local government	182	57%	67	21%	73	23%	322
All public entities	960	67%	178	12%	295	21%	1433

11: My organisation takes a proactive approach to preventing fraud and corruption.

	Yes		No		Don't know		Total
Licensing and community trusts	6	67%	2	22%	1	11%	9
Local government	222	69%	56	17%	44	14%	322
All public entities	1105	77%	164	11%	162	11%	1431

12: New employees at my organisation undergo pre-employment screening that includes criminal history checks.

	Yes		No		Don't know		Total
Licensing and community trusts	4	44%	3	33%	2	22%	9
Local government	160	50%	98	30%	64	20%	322
All public entities	1016	71%	251	18%	164	11%	1431

13: I have had fraud awareness training at my current organisation.

	Yes		No		Don't know		Total
Licensing and community trusts	1	11%	8	89%	0	-	9
Local government	80	25%	236	73%	6	2%	322
All public entities	338	24%	1057	74%	36	3%	1431

14: The fraud awareness training that I received at my current organisation was…

Note: This graph shows the results for all survey respondents, not the nine respondents in licensing and community trusts.

15: My organisation carries out due diligence on new suppliers, including credit checks and checks for conflicts of interest.

	Yes		No		Don't know		Total
Licensing and community trusts	5	56%	3	33%	1	11%	9
Local government	149	46%	80	25%	93	29%	322
All public entities	680	48%	366	26%	385	27%	1431

16: My organisation encourages staff to come forward if they see or suspect fraud or corruption.

	Yes		No		Don't know		Total
Licensing and community trusts	9	100%	0	-	0	-	9
Local government	283	88%	18	6%	21	7%	322
All public entities	1258	88%	72	5%	100	7%	1430

17: The culture at my organisation is such that I would be willing to raise any concerns that I may have regarding fraud or corruption and I know that my concerns will be taken seriously and I would not suffer any retaliation.

	Yes		No		Don't know		Total
Licensing and community trusts	9	100%	0	-	0	-	9
Local government	300	93%	5	2%	16	5%	321
All public entities	1357	95%	21	1%	50	4%	1428

18: My organisation has a Protected Disclosures Policy (or similar).

	Yes		No		Don't know		Total
Licensing and community trusts	2	22%	6	67%	1	11%	9
Local government	199	62%	53	17%	69	21%	321
All public entities	1017	71%	114	8%	297	21%	1428

19: There is a whistleblower hotline at my organisation.

	Yes		No		Don't know		Total
Licensing and community trusts	0	-	9	100%	0	-	9
Local government	39	12%	250	78%	32	10%	321
All public entities	166	12%	1067	75%	195	14%	1428

20: When fraud or corruption risks are raised at my organisation, my organisation takes proactive steps to reduce the risk.

	Yes		No		Don't know		Total
Licensing and community trusts	8	89%	0	-	1	11%	9
Local government	273	85%	4	1%	44	14%	321
All public entities	1236	87%	10	1%	182	13%	1428

21: Credit card expenditure is closely monitored.

	Yes		No		Don't know		Total
Licensing and community trusts	7	78%	1	11%	1	11%	9
Local government	290	90%	4	1%	27	8%	321
All public entities	1280	90%	46	3%	100	7%	1426

22: Staff expenses are closely monitored.

	Yes		No		Don't know		Total
Licensing and community trusts	8	89%	0	-	1	11%	9
Local government	301	94%	5	2%	15	5%	321
All public entities	1381	97%	15	1%	30	2%	1426

23: Should a fraud or corruption incident occur at my organisation, the investigation is conducted by ...

Note: This graph shows the results for all survey respondents, not the nine respondents in licensing and community trusts.

24: Management communicates incidents of fraud to all staff at my organisation.

	Yes		No		Don't know		Total
Licensing and community trusts	5	56%	4	44%	0	-	9
Local government	111	35%	115	36%	95	30%	321
All public entities	416	29%	546	38%	464	33%	1426

25: I am aware of fraud or corruption incidents in the last two years that have gone unreported by my organisation.

	Yes		No		Don't know		Total
Licensing and community trusts	0	-	8	89%	1	11%	9
Local government	8	2%	308	96%	5	2%	321
All public entities	22	2%	1345	94%	59	4%	1426

26: I am aware of fraud or corruption incidents in the last two years that have been reported but gone unpunished by my organisation.

	Yes		No		Don't know		Total
Licensing and community trusts	0	-	8	89%	1	11%	9
Local government	8	2%	299	93%	14	4%	321
All public entities	26	2%	1324	93%	75	5%	1425

27: Inappropriate or personal credit card expenditure is taken very seriously and results in disciplinary action.

	Yes		No		Don't know		Total
Licensing and community trusts	7	78%	0	-	2	22%	9
Local government	261	81%	4	1%	56	17%	321
All public entities	1179	83%	47	3%	199	14%	1425

28: Inappropriate expense claims or expense claims for personal purchases, is taken very seriously and results in disciplinary action.

	Yes		No		Don't know		Total
Licensing and community trusts	7	78%	0	-	2	22%	9
Local government	269	84%	6	2%	46	14%	321
All public entities	1219	86%	37	3%	168	12%	1424

29: I am confident that my organisation will take all reasonable action to recover any money lost through fraud or corruption.

	Yes		No		Don't know		Total
Licensing and community trusts	8	89%	1	11%	0	-	9
Local government	292	91%	5	2%	24	7%	321
All public entities	1319	93%	18	1%	87	6%	1424

30: I am confident that incidents of fraud and corruption that occur at my organisation will be reported to the Police.

	Yes		No		Don't know		Total
Licensing and community trusts	7	78%	2	22%	0	-	9
Local government	250	78%	22	7%	49	15%	321
All public entities	1115	78%	75	5%	234	16%	1424

31: Internal controls are reviewed as part of every fraud investigation.

	Yes		No		Don't know		Total
Licensing and community trusts	6	67%	0	-	3	33%	9
Local government	228	71%	10	3%	83	26%	321
All public entities	1005	71%	29	2%	390	27%	1424

32: How many incidents of fraud or corruption are you aware of at your organisation in the last two years?

	No instances		1 or more		Total
Licensing and community trusts	3	33%	6	67%	9
Local government	216	68%	104	33%	320
All public entities	1102	77%	320	23%	1422

33: What is the total dollar amount of all incidents of fraud and corruption that you are aware have occurred at your organisation within the last two years?

	Licensing and community trusts		Local government		All public entities
Less than $10,000	2	33%	66	64%	199	62%
$10,001 - $100,000	4	67%	17	16%	45	14%
More than $100,000	0	-	2	2%	17	5%
Don't know	0	-	19	19%	59	18%
Total	6		104		320

34: In the most recent incident of fraud or corruption within your organisation that you are aware of, the main perpetrator(s) was ...

	Licensing and  community  trusts		Local  government		All public  entities
Internal (within the organisation)	6	100%	87	83%	255	80%
External (outside the organisation)	0	-	5	5%	34	11%
A combination of external and internal (i.e. collusion)	0	-	10	10%	24	7%
Don't know	0	-	2	2%	7	2%
Total	6		104		320

35: In the most recent incident of fraud or corruption within your organisation that you are aware of, that involved internal parties, the main perpetrator(s) was ...

	Licensing and  community  trusts		Local  government		All public  entities
Chief executive officer/managing director/principal	0	-	0	-	8	3%
Member of the senior executive/leadership team or equivalent	0	-	1	1%	7	2%
Line manager	3	50%	15	14%	36	11%
Admin/support services	1	17%	18	17%	71	22%
Operational staff	2	33%	54	52%	148	46%
Other	0	-	16	16%	50	16%
Total	6		104		320

36: In the most recent incident of fraud or corruption within your organisation that you are aware of, what type was committed?

	Licensing and  community  trusts		Local  government		All public  entities
	No.	%	No.	%	No.	%
Theft of cash	5	50%	39	29%	85	21%
Theft of plant and equipment	0	-	14	11%	35	9%
Theft of inventory	2	20%	15	11%	33	8%
Theft of intellectual property	0	-	2	2%	6	1%
Identity crime	0	-	0	-	7	2%
Fraudulent expense claim	0	-	8	6%	55	14%
Fraudulent misuse of a credit card	0	-	4	3%	31	8%
Fraudulent misuse of a fuel card	0	-	6	5%	17	4%
False invoicing	1	10%	9	7%	34	8%
Payroll fraud	0	-	14	11%	38	9%
Supplying false credentials	0	-	1	1%	7	2%
False claim for benefit	0	-	0	-	2	0%
Financial statement fraud (overstatements)	1	10%	1	1%	2	0%
Financial statement fraud (understatements)	0	-	1	1%	1	0%
Conflicts of interest	0	-	9	7%	27	7%
Provide false information or fraudulent alteration of documents	1	10%	2	2%	9	2%
Don't know	0	-	8	6%	13	3%
Total	10		133		402

Notes:

Theft of plant and equipment – such as computers, personal items.

Theft of intellectual property – such as confidential information/business information.

Identity crime – either misusing another person's identity or using a false identity.

False invoicing – either internally or externally created.

Payroll fraud – such as falsifying electronic or physical documents such as timesheets, annual leave returns, student numbers, payroll forms.

Supplying false credentials – such as a false CV.

False claim for benefit – such as ACC, Housing.

Conflicts of interest – such as paying or receiving backhanders, receiving undeclared gifts or services to influence decision-making or in return for preferential treatment.

37: In the most recent incident of fraud or corruption within your organisation that you are aware of, how was it detected?

	Licensing and  community  trusts		Local  government		All public  entities
Through the organisation's whistle blowing system	0	-	2	2%	12	3%
Internal tip-off (other than through a formal whistle blowing system)	0	-	26	22%	80	20%
External tip-off (other than through a formal whistle blowing system)	0	-	17	14%	40	10%
Change of duties/personnel (including annual leave, job rotation etc)	1	17%	4	3%	17	4%
By accident	0	-	5	4%	17	4%
By internal control systems (e.g. exceeding financial delegations etc)	3	50%	36	31%	144	36%
By internal audit	2	33%	12	10%	41	10%
By external audit	0	-	1	1%	3	1%
Through a fraud detection system (data mining)	0	-	3	3%	15	4%
Don't know	0	-	12	10%	26	7%
Total	6		118		395

38: In the most recent incident of fraud or corruption within your organisation that you are aware of, what was the estimated dollar amount involved?

	Licensing and community trusts		Local government		All public entities
There was no monetary loss	0	-	9	9%	48	15%
Less than $1,000	0	-	39	38%	104	33%
Between $1,000 and $10,000	5	83%	29	28%	90	28%
Between $10,001 and $50,000	1	17%	6	6%	16	5%
Between $50,001 and $100,000	0	-	3	3%	7	2%
Between $100,001 and $500,000	0	-	0	-	7	2%
More than $500,000	0	-	1	1%	3	1%
Don't know	0	-	16	16%	44	14%
Total	6		103		319

39: In the most recent incident of fraud or corruption within your organisation that you are aware of, what was the main reason that enabled it to occur?

	Licensing and  community  trusts		Local  government		All public  entities
Inadequate internal control policies and procedures	0	-	10	10%	26	8%
Internal control policies and procedures not followed	1	17%	20	19%	85	27%
Poor segregation of duties	0	-	4	4%	10	3%
Easy access to cash	1	17%	11	11%	19	6%
Management override of controls	1	17%	4	4%	15	5%
It was a new type of fraud that our organisation was unprepared for	0	-	4	4%	12	4%
Person didn't think they would get caught	3	50%	41	40%	127	40%
Don't know	0	-	9	9%	22	7%
Total	6		103		316

40: In the most recent incident of fraud or corruption within your organisation that you are aware of, what action was taken against the perpetrator(s).

	Licensing and  community  trusts		Local  government		All public  entities
No action was taken	0	-	6	6%	14	5%
Insufficient evidence/culprit not identified	0	-	0	-	10	3%
Decision/action pending	0	-	2	2%	15	5%
Allowed to resign and no report to relevant authorities	0	-	11	11%	35	11%
Allowed to resign but report made to relevant authorities	1	17%	7	7%	23	7%
Disciplined without any report to relevant authorities)	0	-	15	15%	40	13%
Disciplined and report made to relevant authorities	0	-	1	1%	19	6%
Dismissed without any report to relevant authorities	3	50%	21	21%	44	14%
Dismissed and report made to relevant authorities	2	33%	32	31%	81	26%
Don't know	0	-	7	7%	30	10%
Total	6		102		311

41: I feel secure in my job.

	Yes		No		Don't know		Total
Licensing and community trusts	9	100%	0	-	0	-	9
Local government	299	94%	11	3%	9	3%	319
All public entities	1341	94%	46	3%	33	2%	1420

42: Budgetary constraints mean that my team has to achieve higher targets with fewer resources.

	Yes		No		Don't know		Total
Licensing and community trusts	3	33%	6	67%	0	-	9
Local government	194	61%	115	36%	10	3%	319
All public entities	943	66%	423	30%	54	4%	1420

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