Appendix 1: Tables of school survey data

Schools made up 32.7% of the total number of respondents from all public entities. Other respondents were working in local government (22.3%) and central government entities (45.0%).

The following graphs and tables compare the school results with results for the public sector overall.

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

The survey was sent to the broadest possible sample of schools – from city to rural, in the North and South Islands, integrated and non-integrated, single-sex and co-educational, from primary through composite and intermediate to secondary schools, schools with boarding facilities, and special schools.

Question 1: My organisation has a Fraud Policy.

	Yes		No		Don't know		Total
Schools	359	75%	48	10%	70	15%	477
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
Schools	261	72%	71	20%	29	8%	361
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
Schools	425	89%	35	7%	15	3%	475
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
Schools	345	81%	48	11%	33	8%	426
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
Schools	196	41%	185	39%	93	20%	474
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 school'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
Schools	297	63%	108	23%	67	14%	472
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
Schools	447	95%	13	3%	12	3%	472
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
Schools	380	81%	38	8%	54	11%	472
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
Schools	329	70%	68	14%	75	16%	472
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
Schools	389	83%	47	10%	35	7%	471
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
Schools	462	98%	5	1%	4	1%	471
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
Schools	89	19%	369	78%	13	3%	471
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
Schools	203	43%	172	37%	96	20%	471
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
Schools	419	89%	18	4%	34	7%	471
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
Schools	453	96%	4	1%	13	3%	470
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
Schools	343	73%	23	5%	104	22%	470
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
Schools	34	7%	379	81%	57	12%	470
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
Schools	422	90%	4	1%	44	9%	470
All public entities	1236	87%	10	1%	182	13%	1428

Question 21: Credit card expenditure is closely monitored.

	Yes		No		Don't know		Total
Schools	395	84%	37	8%	37	8%	469
All public entities	1280	90%	46	3%	100	7%	1426

Question 22: Staff expenses are closely monitored.

	Yes		No		Don't know		Total
Schools	464	99%	3	1%	2	0%	469
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
Schools	130	28%	172	37%	167	36%	469
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
Schools	3	1%	447	95%	19	4%	469
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
Schools	8	2%	443	94%	18	4%	469
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
Schools	370	79%	28	6%	71	15%	469
All public entities	1179	83%	47	3%	199	14%	1425

Question 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
Schools	407	87%	13	3%	48	10%	468
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
Schools	447	96%	4	1%	17	4%	468
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
Schools	380	81%	21	4%	67	14%	468
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
Schools	339	72%	11	2%	118	25%	468
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
Schools	432	92%	36	8%	468
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?

	Schools		All public entities
Less than $10,000	33	92%	199	62%
$10,001 - $100,000	0	-	45	14%
More than $100,000	0	-	17	5%
Don't know	3	8%	59	19%
Total	36		320

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

	Schools		All public entities
Internal (within the organisation)	27	75%	255	80%
External (outside the organisation)	6	17%	34	11%
A combination of external and internal (i.e. collusion)	2	5%	24	7%
Don't know	1	3%	7	2%
Total	36		320

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 ...

	Schools		All public entities
Chief Executive Officer/ Managing Director/ Principal	4	11%	8	3%
Member of the senior executive/leadership team or equivalent	3	8%	7	2%
Line manager	2	6%	36	11%
Admin/support services	7	19%	71	22%
Operational staff	11	31%	148	46%
Other	9	25%	50	16%
Total	36		320

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

	Schools		All public  entities
	No.	%	No.	%
Theft of cash	9	19%	85	21%
Theft of plant and equipment	8	17%	35	9%
Theft of inventory	4	8%	33	8%
Theft of intellectual property	0	-	6	1%
Identity crime	0	-	7	2%
Fraudulent expense claim	9	19%	55	14%
Fraudulent misuse of a credit card	4	8%	31	8%
Fraudulent misuse of a fuel card	2	4%	17	4%
False invoicing	2	4%	34	8%
Payroll fraud	4	8%	38	9%
Supplying false credentials	0	-	7	2%
False claim for benefit	0	-	2	0%
Financial statement fraud (overstatements)	1	2%	2	0%
Financial statement fraud (understatements)	0	-	1	0%
Conflicts of interest	1	2%	27	7%
Provide false information or fraudulent alteration of documents	4	8%	9	2%
Don't know	0	-	13	3%
Total	48		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.

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

	Schools		All public  entities
	No.	%	No.	%
Whistle blowing system	0	-	12	3%
Internal tip-off	8	15%	80	20%
External tip-off	3	6%	40	10%
Change of duties/ personnel	2	4%	17	4%
Accident (i.e. luck)	3	6%	17	4%
Internal control systems	24	46%	144	36%
Internal audit	9	17%	41	10%
External audit	0	-	3	1%
Fraud detection system	3	6%	15	4%
Don't know	0	-	26	7%
Total	52		395

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?

	Schools		All public  entities
	No.	%	No.	%
No monetary loss	13	36%	48	15%
Less than $1,000	11	31%	104	33%
Between $1,000 and $10,000	11	31%	90	28%
Between $10,001 and $50,000	1	3%	16	5%
Between $50,001 and $100,000	0	-	7	2%
Between $100,001 and $500,000	0	-	7	2%
More than $500,000	0	-	3	1%
Don't know	0	-	44	14%
Total	36		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?

	Schools		All surveyed public entities
	No.	%	No.	%
Inadequate internal control policies and procedures	2	6%	26	8%
Internal control policies and procedures not followed	6	17%	85	27%
Poor segregation of duties	0	-	10	3%
Easy access to cash	1	3%	19	6%
Management override of controls	4	11%	15	5%
It was a new type of fraud that our organisation was unprepared for	4	11%	12	4%
Person didn't think they would get caught	18	50%	127	40%
Don't know	1	3%	22	7%
Total	36		316	100%

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)?

	Schools		All public entities
	No.	%	No.	%
No action was taken	3	9%	14	5%
Insufficient evidence or culprit not identified	3	9%	10	3%
Decision/action pending	3	9%	15	5%
Allowed to resign and not reported to relevant authorities	4	11%	35	11%
Allowed to resign but reported to relevant authorities	2	6%	23	7%
Disciplined without any report to relevant authorities	9	26%	40	13%
Disciplined and reported to relevant authorities	5	14%	19	6%
Dismissed without any report to relevant authorities	2	6%	44	14%
Dismissed and reported to relevant authorities	4	11%	81	26%
Don't know	0	-	30	10%
Total	35		311

Question 41: I feel secure in my job.

	Yes		No		Don't know		Total
Schools	465	99%	1	0%	2	0%	468
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
Schools	284	61%	158	34%	26	6%	468
All public entities	943	66%	423	30%	54	4%	1420

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