Allegations and concerns relating to fraud or corruption will normally be investigated by the Head of Internal Audit and a report issued to the Chief Executive, the Monitoring Officer and the Executive Director of Corporate Resources (s.151 Officer).
The Executive Director of Corporate Resources in consultation with the Monitoring Officer, will then decide whether there are sufficient grounds for the matter to be reported to the Police. The Chief Executive is also to be informed of any (potential) referrals. The Council will normally wish the Police to be made aware of, and investigate independently, offences where financial impropriety appears to have been discovered.
The Council’s Disciplinary and Dismissal Procedure will be used where the outcome of an audit investigation indicates improper behaviour or other misconduct by an employee.
