Fraud frameworks, legislation and policies
Commonwealth Fraud Control Framework
The Commonwealth Fraud Control Framework outlines the Australian Government's requirements for fraud control. This includes a requirement that government entities have a comprehensive fraud control program that covers prevention, detection, investigation and reporting strategies.
Within the framework sits the:
The Fraud Rule
The Fraud Rule—section 10 of the Public Governance, Performance and Accountability Rule 2014—is a legislative instrument binding all Commonwealth entities setting out the key requirements of fraud control.
The Fraud Policy
The Commonwealth Fraud Control Policy binds non-corporate Commonwealth entities setting out procedural requirements for specific areas of fraud control such as investigations and reporting.
The Fraud Guidance
The Resource Management Guide No. 201 - Preventing, detecting and dealing with fraud (Fraud Guidance) was reissued in August 2017. The Fraud Guidance supports better practice guidance for the Fraud Rule and Fraud Policy setting out the government's expectations for fraud control arrangements within all Commonwealth entities.
Public Governance, Performance and Accountability Act
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) is the key piece of legislation underpinning the Australian Government's financial framework.
The PGPA Act, Public Governance, Performance and Accountability Rule 2014, and associated policies and guidance set out the regulatory framework for the proper use and management of public resources by Commonwealth entities.
Other relevant legislation
Other important acts and regulations in the Australian Government's fraud control framework include the:
- Crimes Act 1914, which sets out criminal offences against the Commonwealth, such as fraud
- Criminal Code Act 1995, which sets out criminal offences against the Commonwealth, such as fraudulent conduct
- Public Service Act 1999 and the Public Service Regulations 1999, which provide for the establishment and management of the Australian Public Service and its employees
- Proceeds of Crime Act 2002 and the Proceeds of Crime Regulations 2002, which provide for the confiscation of the proceeds of crime.