Methods and reasons for fraud, 2012/13

Didn't think they would get caught Overrode an internal control Easy access to cash Poor segregation of duties Policies and procedures were not followed Policies and procedures were inadequate Other
Local government
Airports 0 0 0 0 0 0 0
Cemetery trustees 0 0 0 0 0 0 0
Council-controlled organisations 4 0 1 0 0 1 3
Energy companies 5 0 0 0 0 0 0
Licensing and community trusts 1 0 3 0 0 1 0
Local authorities 5 0 3 1 0 1 2
Other local government 0 0 0 0 0 0 0
Administering bodies and boards 0 0 0 0 0 0 0
Fish and game councils 0 0 0 0 0 0 0
Port companies 1 0 0 0 0 1 0
Subtotal 16 0 7 1 0 4 5
Central government
Other central government 1 0 0 0 0 0 3
Crown research institutes 1 0 0 0 0 0 0
District health boards 2 1 0 1 2 1 1
Other Crown entities 4 0 3 0 2 0 5
Tertiary education institutions 2 1 0 1 3 0 2
Government departments 1 0 1 1 0 1 3
Maori trust boards 0 0 0 0 0 0 0
Rural education activities programmes 0 0 0 0 0 0 0
State-owned enterprises 2 0 0 1 3 1 0
Subtotal 13 2 4 4 10 3 14
Schools
Schools 4 3 4 3 4 3 5
Subtotal 4 3 4 3 4 3 5
Total 33 5 15 8 14 10 24
Total % 30.3% 4.6% 13.8% 7.3% 12.8% 9.2% 22.0%

Page last updated: 2 August 2013