The NEELB is required by law to protect the public funds it administers. It may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud.
The Comptroller and Auditor General audits the accounts of the Board. The Comptroller and Auditor General is also responsible for carrying out data matching exercises pursuant to his powers under Articles 4A to 4G of the Audit and Accountability (Northern Ireland) Order 2003.
Data matching involves comparing computer records held by one body against other computer records held by the same or another body to see how far they match. This is usually personal information. Computerised data matching allows fraudulent claims and payments to be identified. Where a match is found it indicates that there may be an inconsistency that requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out.
The Comptroller and Auditor General currently requires the NEELB to participate in a data matching exercise to assist in the prevention and detection of fraud. The Board is required to provide data relating to payroll, pensions and trade creditor payments to the Comptroller and Auditor General for matching. Details are set out in the Northern Ireland Audit Office’s website, http://www.niauditoffice.gov.uk/.
As a participant in the Comptroller and Auditor General’s data matching exercise, the Board will receive a report of matches that it should investigate, so as to detect instances of fraud, over or underpayments and other errors, to take remedial action and update its records accordingly.
The use of data by the Comptroller and Auditor General in a data matching exercise is carried out under its statutory powers. It does not require the consent of the individuals concerned under the Data Protection Act 1998.
Data matching by the Comptroller and Auditor General is subject to a Code of Practice. This can be found at http://www.niauditoffice.gov.uk/.
For further information on the Comptroller and Auditor General’s legal powers and the reasons why he matches particular information, see {web-link to Level 3 notice Northern Ireland Audit Office website}. For further information on data matching at this Education Board contact Pauline McErlean (Deputy Finance Officer – Financial Accounting) on 028 2566 7619.
