Appendix 1: Tables of local authority survey data

Local authorities were within our local government sector group, which was made up of eight different entity types. The other seven entity types were airports, council-controlled organisations and council-controlled trading organisations, electricity lines companies, fish and game councils, licensing trusts and community trusts, local government – other, and port companies.

The local government sector made up 22.3% of the total number of respondents. Other respondents were working in schools (32.7%) and central government entities (45.0%).

The local authority respondents represented 11.7% of the total respondents. The following graphs and tables compare the local authority results with the wider local government sector and the public sector overall.

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

Question 1: My organisation has a Fraud Policy.

	Yes		No		Don't know		Total
Local authorities	133	79%	19	11%	17	10%	169
All local government	245	76%	49	15%	30	9%	324
All public entities	1143	79%	135	9%	169	12%	1447

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

	Yes		No		Don't know		Total
Local authorities	66	50%	54	41%	13	10%	133
All local government	136	56%	84	34%	25	10%	245
All public entities	735	64%	295	26%	113	10%	1143

Question 3: My organisation has a staff Code of Conduct.

	Yes		No		Don't know		Total
Local authorities	157	93%	7	4%	5	3%	169
All local government	285	88%	29	9%	10	3%	324
All public entities	1321	92%	86	6%	35	2%	1442

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

	Yes		No		Don't know		Total
Local authorities	86	54%	58	37%	14	9%	158
All local government	163	57%	95	33%	28	10%	286
All public entities	921	70%	286	22%	115	9%	1322

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

	Yes		No		Don't know		Total
Local authorities	137	81%	20	12%	12	7%	169
All local government	250	77%	48	15%	26	8%	324
All public entities	1025	71%	266	18%	149	10%	1440

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

Note: The "right" answer to this question is a response that is in keeping with the relevant organisation’s gifts policy.

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

	Yes		No		Don't know		Total
Local authorities	107	63%	34	20%	28	17%	169
All local government	202	63%	77	24%	44	14%	328
All public entities	971	68%	258	18%	206	14%	1435

Question 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
Local authorities	135	80%	18	11%	16	9%	169
All local government	270	84%	26	8%	26	8%	322
All public entities	1282	89%	80	6%	72	5%	1434

Question 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
Local authorities	109	64%	35	21%	25	15%	169
All local government	222	69%	53	16%	47	15%	322
All public entities	1049	73%	181	13%	204	14%	1434

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

	Yes		No		Don't know		Total
Local authorities	85	50%	37	22%	47	28%	169
All local government	182	57%	67	21%	73	23%	322
All public entities	960	67%	178	12%	295	21%	1433

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

	Yes		No		Don't know		Total
Local authorities	104	62%	38	22%	27	16%	169
All local government	222	69%	56	17%	44	14%	322
All public entities	1105	77%	164	11%	162	11%	1431

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

	Yes		No		Don't know		Total
Local authorities	83	49%	51	30%	35	21%	169
All local government	160	50%	98	30%	64	20%	322
All public entities	1016	71%	251	18%	164	11%	1431

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

	Yes		No		Don't know		Total
Local authorities	38	22%	129	76%	2	1%	169
All local government	80	25%	236	73%	6	2%	322
All public entities	338	24%	1057	74%	36	3%	1431

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

Question 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
Local authorities	68	40%	39	23%	62	37%	169
All local government	149	46%	80	25%	93	29%	322
All public entities	680	48%	366	26%	385	27%	1431

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

	Yes		No		Don't know		Total
Local authorities	148	88%	9	5%	12	7%	169
All local government	283	88%	18	6%	21	7%	322
All public entities	1258	88%	72	5%	100	7%	1430

Question 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
Local authorities	154	91%	5	3%	10	6%	169
All local government	300	93%	5	2%	16	5%	321
All public entities	1357	95%	21	1%	50	4%	1428

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

	Yes		No		Don't know		Total
Local authorities	129	76%	10	6%	30	18%	169
All local government	199	62%	53	17%	69	21%	321
All public entities	1017	71%	114	8%	297	21%	1428

Question 19: There is a whistleblower hotline at my organisation.

	Yes		No		Don't know		Total
Local authorities	22	13%	128	76%	19	11%	169
All local government	39	12%	250	78%	32	10%	321
All public entities	166	12%	1067	75%	195	14%	1428

Question 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
Local authorities	145	86%	3	2%	21	12%	169
All local government	273	85%	4	1%	44	14%	321
All public entities	1236	87%	10	1%	182	13%	1428

Question 21: Credit card expenditure is closely monitored.

	Yes		No		Don't know		Total
Local authorities	150	89%	2	1%	17	10%	169
All local government	290	90%	4	1%	27	8%	321
All public entities	1280	90%	46	3%	100	7%	1426

Question 22: Staff expenses are closely monitored.

	Yes		No		Don't know		Total
Local authorities	157	93%	4	2%	8	5%	169
All local government	301	94%	5	2%	15	5%	321
All public entities	1381	97%	15	1%	30	2%	1426

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

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

	Yes		No		Don't know		Total
Local authorities	43	25%	78	46%	48	28%	169
All local government	111	35%	115	36%	95	30%	321
All public entities	416	29%	546	38%	464	33%	1426

Question 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
Local authorities	7	4%	160	95%	2	1%	169
All local government	8	2%	308	96%	5	2%	321
All public entities	22	2%	1345	94%	59	4%	1426

Question 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
Local authorities	5	3%	155	92%	9	5%	169
All local government	8	2%	299	93%	14	4%	321
All public entities	26	2%	1324	93%	75	5%	1425

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

	Yes		No		Don't know		Total
Local authorities	132	78%	3	2%	34	20%	169
All local government	261	81%	4	1%	56	17%	321
All public entities	1179	83%	47	3%	199	14%	1425

Question 28: Inappropriate expense claims or expense claims for personal purchases are taken very seriously and result in disciplinary action.

	Yes		No		Don't know		Total
Local authorities	137	81%	5	3%	27	16%	169
All local government	269	84%	6	2%	46	14%	321
All public entities	1219	86%	37	3%	168	12%	1424

Question 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
Local authorities	152	90%	3	2%	14	8%	169
All local government	292	91%	5	2%	24	7%	321
All public entities	1319	93%	18	1%	87	6%	1424

Question 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
Local authorities	137	81%	11	7%	21	12%	169
All local government	250	78%	22	7%	49	15%	321
All public entities	1115	78%	75	5%	234	16%	1424

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

	Yes		No		Don't know		Total
Local authorities	120	71%	7	4%	42	25%	169
All local government	228	71%	10	3%	83	26%	321
All public entities	1005	71%	29	2%	390	27%	1424

Question 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
Local authorities	105	63%	63	38%	168
All local government	216	68%	104	33%	320
All public entities	1102	77%	320	23%	1422

Question 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?

	Local authorities		All local government		All public entities
Less than $10,000	40	63%	66	64%	199	62%
$10,001 - $100,000	9	14%	17	16%	45	14%
More than $100,000	1	2%	2	2%	17	5%
Don't know	13	21%	19	19%	59	19%
Total	63	100%	104	100%	320	100%

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

	Local authorities		All local government		All public entities
Internal (within the organisation)	55	87%	87	83%	255	80%
External (outside the organisation)	4	6%	5	5%	34	11%
Combination of external and internal (collusion)	3	5%	10	10%	24	7%
Don't know	1	2%	2	2%	7	2%
Total	63	100%	104	100%	320	100%

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

	Local authorities		All local government		All public entities
Chief Executive Officer/ Managing Director/ Principal	0	0%	0	0%	8	3%
Member of the senior executive/leadership team or equivalent	1	2%	1	1%	7	2%
Line manager	7	11%	15	14%	36	11%
Admin/support services	13	20%	18	17%	71	22%
Operational staff	35	55%	54	52%	148	46%
Other	7	13%	16	16%	50	16%
Total	63	100%	104	100%	320	100%

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

	Local authorities		All local government		All local government
	No.	%	No.	%	No.	%
Theft of cash	29	36%	39	29%	85	21%
Theft of plant and equipment	8	10%	14	11%	35	9%
Theft of inventory	6	7%	15	11%	33	8%
Theft of intellectual property	2	2%	2	2%	6	1%
Identity crime	0	0%	0	0%	7	2%
Fraudulent expense claim	4	5%	8	6%	55	14%
Fraudulent misuse of a credit card	3	4%	4	3%	31	8%
Fraudulent misuse of a fuel card	3	4%	6	5%	17	4%
False invoicing	6	7%	9	7%	34	8%
Payroll fraud	7	9%	14	11%	38	9%
Supplying false credentials	1	1%	1	1%	7	2%
False claim for benefit	0	0%	0	0%	2	0%
Financial statement fraud (overstatements)	0	0%	1	1%	2	0%
Financial statement fraud (understatements)	1	1%	1	1%	1	0%
Conflicts of interest	5	6%	9	7%	27	7%
Provision of false information or fraudulent alteration of documents	1	1%	2	2%	9	2%
Don't know	5	6%	8	6%	13	3%
Total	81	100%	133	100%	402	100%

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.

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

	Local authorities		All local government		All surveyed public entities
	No.	%	No.	%	No.	%
Whistle blowing system	1	1%	2	2%	12	3%
Internal tip-off	20	27%	26	22%	80	20%
External tip-off	15	21%	17	14%	40	10%
Change of duties/ personnel	3	4%	4	3%	17	4%
Accident (i.e. luck)	2	3%	5	4%	17	4%
Internal control systems	16	22%	36	31%	144	36%
Internal audit	6	8%	12	10%	41	10%
External audit	0	0%	1	1%	3	1%
Fraud detection system	3	4%	3	3%	15	4%
Don't know	7	10%	12	10%	26	7%
Total	73	100%	118	100%	395	100%

Question 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?

	Local authorities		All local government		All public entities
None	7	11%	9	9%	48	15%
Less than $1,000	22	35%	39	38%	104	33%
Between $1,000 and $10,000	16	25%	29	28%	90	28%
Between $10,001 and $50,000	4	6%	6	6%	16	5%
Between $50,001 and $100,000	2	3%	3	3%	7	2%
Between $100,001 and $500,000	0	0%	0	0%	7	2%
More than $500,000	0	0%	1	1%	3	1%
Don't know	12	19%	16	16%	44	14%
Total	63	100%	103	100%	319	100%

Question 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?

	Local authorities		All local government		All public entities
Inadequate internal control policies and procedures	9	14%	10	10%	26	8%
Internal control policies and procedures not followed	13	21%	20	19%	85	27%
Poor segregation of duties	2	3%	4	4%	10	3%
Easy access to cash	9	14%	11	11%	19	6%
Management override of controls	3	5%	4	4%	15	5%
New type of fraud that our organisation was unprepared for	2	3%	4	4%	12	4%
Person didn't think they would get caught	19	30%	41	40%	127	40%
Don't know	6	10%	9	9%	22	7%
Total	63	100%	103	100%	316	100%

Question 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)?

	Local authorities		All local government		All public entities
No action was taken	4	6%	6	6%	14	5%
Insufficient evidence or culprit not identified	0	0%	0	0%	10	3%
Decision/action pending	2	3%	2	2%	15	5%
Allowed to resign and not reported to relevant authorities	9	15%	11	11%	35	11%
Allowed to resign but reported to relevant authorities	5	8%	7	7%	23	7%
Disciplined without any report to relevant authorities	5	8%	15	15%	40	13%
Disciplined and reported to relevant authorities	0	0%	1	1%	19	6%
Dismissed without any report to relevant authorities	10	16%	21	21%	44	14%
Dismissed and reported to relevant authorities	22	35%	32	31%	81	26%
Don't know	5	8%	7	7%	30	10%
Total	62	100%	102	100%	311	100%

Question 41: I feel secure in my job.

	Yes		No		Don't know		Total
Local authorities	160	95%	6	4%	2	1%	168
All local government	299	94%	11	3%	9	3%	319
All public entities	1341	94%	46	3%	33	2%	1420

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

	Yes		No		Don't know		Total
Local authorities	115	68%	48	29%	5	3%	168
All local government	194	61%	115	36%	10	3%	319
All public entities	943	66%	423	30%	54	4%	1420

Question 43: In the current economic climate, I believe that my organisation faces a lower risk of fraud, a higher risk of fraud or no change to the risk of fraud?

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