Prevention of Fraud

Policy 

It is the policy of Bord Bia to manage, implement, monitor and control its operations and activities in such a way that the possibility of fraud is minimised, to investigate thoroughly all cases of suspected fraud, to recover any losses as a result of fraud and to apply disciplinary procedures including, where appropriate, criminal prosecutions in cases of confirmed fraud.

Scope of Policy

This policy applies to all employees, international graduates on placement with Bord Bia and interns. For the purposes of this policy only, the term “staff” will be used to collectively describe all those to whom it applies.

Guidelines for Implementation of the Policy

1. Introduction

a. At all times, Bord Bia requires staff to act honestly, in good faith and with integrity, and to safeguard the financial and other resources for which they are Each staff member must carry out their duties and functions to the full extent of their skill and knowledge, for the sole purpose for which these functions are authorised, and in the best interests of Bord Bia. Fraud can occur and it is important that all staff are continually aware of this fact in their daily work.

b. In addition to the provision of this policy as it applies to staff, clients, members of the public, former and retired staff, contractors etc. may also report cases of fraud under Bord Bia’s Speaking Up policy.

c. Bord Bia’s disciplinary policy will apply where staff members are found to have carried out or colluded in fraudulent activity. Where appropriate, the matter will also be referred to An Garda Síochána.

2. What is fraud?

a. Fraud may be defined as the use of deception to obtain an advantage or attempt to obtain an advantage, avoid an obligation or cause loss to another party.

b. The term “fraud” is used to describe such acts of dishonesty as deception, bribery, forgery, extortion, corruption, theft, conspiracy, embezzlement, misappropriation, false representation, concealment of material facts, false pretence, false accounting and collusion in these acts.

c. It is not possible to give an exhaustive listing of the activities and behaviour which may constitute fraud. However, the following are examples of behaviour or elements of behaviour which may be fraudulent:

• • Theft of any Bord Bia property;
  • Forgery or inappropriate alteration of any document in any medium;
  • Attempts to inappropriately obtain funds under any Bord Bia scheme or measure;
  • Breaches of national or EU legislation in order to give advantage to the perpetrator or another party;
  • Destruction or removal of records, including paper and digital records, in a manner contrary to law or to conceal an unlawful act;
  • Acceptance of goods and services as an inducement to giving work or some benefit to any supplier;
  • Falsifying expense or overtime claims;
  • Disclosing confidential information to outside parties without authority, for personal gain or to inappropriately advantage any party;
  • Abuse of Bord Bia’s assets and facilities for personal gain;
  • The inappropriate use of computer facilities or systems;
  • Offering or acceptance of gifts, favours, payment or benefit in kind which may influence the action of any person

d. The suspicion that any of these acts has taken place, or may have been attempted, should be regarded as suspicion of potential fraud and dealt with as such.

3. Who carries out fraud?

Fraud can be perpetrated by:

• An individual or group inside Bord Bia;
• An individual or group outside Bord Bia;
• A group of individuals colluding, either inside or outside Bord Bia.

4. Roles and responsibilities

a. The responsibility for the prevention of fraud lies with everyone but it is the responsibility of Bord Bia, and management in particular, to ensure that mechanisms are in place within their area of work to:

• • Assess the risk of fraud and record such risks on Bord Bia’s risk registers;
  • Control or mitigate the risk of such fraud;
  • Be alert to potential fraud;
  • Facilitate the reporting of suspected fraudulent

Collectively, management in Bord Bia must ensure that there is adequate ongoing awareness of the need for strong financial control and fraud prevention throughout the business and operations of Bord Bia that are under their control.

b. All staff should be aware of the potential for fraud and work to ensure that all controls and processes put in place to guard against fraud are implemented and adhered to correctly.

c. Relevant staff should ensure that service providers engaged by Bord Bia for the provision of service have appropriate counter fraud arrangements in place, which are equivalent to or comply with the general principles contained in this policy. This can be through service level agreements, contracts, oversight and performance delivery agreements and/or Memorandums of Understanding.

d. Staff must complete any training provided to support this policy.

5. Reporting Requirements

a. Fraud and suspected fraud is reportable to the Comptroller and Auditor General (C&AG). Quarterly returns in relation to detected and suspected fraud incidents are made to the Department of Agriculture, Food and the Marine.

b. Members of staff should report all cases of suspected fraud, internal or external, to their line manager without delay, who should then refer the matter to the Director Corporate Services and HR, who is the Designated Person under this policy, and who will carry out an investigation into the matter. In circumstances where members of staff are unable to report the matter to their line manager, they should themselves report the matter to the Director Corporate Services and HR. Staff can be assured that any information which they provide will be treated confidentially, but that it may be passed on to An Garda Síochána, if necessary. 

c. In circumstances where members of staff are unable to report suspected fraudulent activity, which qualifies as a ‘relevant wrongdoing’ under the Protected Disclosures Act, directly to their line manager or the Director Corporate Services and HR, they may report anonymously as outlined in Bord Bia’s Speaking-Up Policy.

d. In making a report, members of staff must take care to avoid making incorrect accusations or alerting suspected individuals.   

e. Staff are not required, or entitled, to investigate matters themselves to find proof of their suspicion and should not try to do so. All staff should do is disclose what they consider to be an alleged wrongdoing based on a reasonable belief that it has, is or will occur.

f. Staff raising a concern will not be disadvantaged in any way for   having made the disclosure, even if no wrongdoing is identified, providing the concern was based on a reasonable belief.

6. Protection for staff

a. Bord Bia will at all times endeavour to protect its staff from any negative personal consequences arising from the reporting, in good faith, of any alleged fraud. The provisions of the Bord Bia Speaking-Up Policy and Procedure apply in this regard.

b. To the maximum extent possible, but without negative impact on the course of the investigation, the source of reported information will be kept confidential and only shared as absolutely necessary, but may be passed on where appropriate, at the discretion of Bord Bia to other investigating authorities.

c. Reports or concerns expressed anonymously will be acted upon to the extent that this is possible given the constraints in obtaining further information on the alleged wrongdoing when it is received anonymously. Staff cannot obtain redress for penalisation under Bord Bia’s Speaking Up Policy without identifying themselves.

d. Where it is decided that it is necessary to disclose information that may or will disclose the identity of the discloser, the discloser should be informed of this decision. The discloser may request a review of this decision, and a review should be carried out, where practicable before any such disclosure of information is made.

e. Bord Bia will not tolerate any officer or staff member taking action against or engaging in inappropriate behaviour towards a colleague who has reported in good faith. Where there is a finding arising from an investigation, that a complaint is vexatious or malicious, it may treat such actions or misbehaviour as a disciplinary matter.

7. Investigation Procedures

a. Employees are encouraged to use the internal procedure as set out here. When a disclosure of fraud is made, the reporting person will receive an acknowledgement in writing not more than 7 days after it has been made to the organisation. The Designated Person will maintain communication with the reporting person.

b. An initial assessment will be carried out by the Designated Person, including seeking further information from the reporting person if required, as to whether there is prima facie evidence that fraud may have occurred.

c. The Designated Person will ensure the disclosure is formally recorded and the status and processing of each disclosure will be maintained.

d. If, on initial assessment, the Designated Person decides that there is no prima facie evidence that fraud may have occurred, the Designated Person will close the matter or refer it to another appropriate process within the organisation and will notify the reporting person of the decision to do so and the reasons for same.

e. If the initial assessment finds that there is prima facie evidence that fraud may have occurred, appropriate action will be taken to address the matter, having regard to the nature and seriousness of the matter concerned.

f. If an investigation is required, the organisation will consider the nature and extent of the investigation. The organisation will appoint an independent investigator either from within the organisation or externally, as appropriate. Principals of natural justice will apply to any investigation carried out. An investigation may involve:

• • An informal approach for less serious wrongdoings;
  • A detailed and extensive formal investigation in relation to serious wrongdoings; or
  • An external investigation by another body (for example, the matter may need to be referred to, and investigated by, An Garda Síochána or another body with the statutory power and function of investigation of particular matters).

g. It must be appreciated that a statement by or clarifications from the reporting person may be required as part of an investigation. To maximise confidentiality, meetings, if required, can take place off site and the reporting person can choose whether or not to be accompanied by a colleague or trade union representative. Where a staff member has requested that their identity not be revealed, the organisation will discuss the matter with them before embarking on any course of action whereby their identity will need to be disclosed.

h. If, after an appropriate investigation has been undertaken, it is determined that fraud has occurred then the matter will be addressed, and appropriate action will be taken where necessary. A reporting person will be provided with periodic and appropriate confidential feedback in relation to the matters disclosed and will within a reasonable timeframe which will not exceed 3 months from the date the acknowledgement of receipt of the report was sent to the worker. Where requested, further feedback will be provided to the reporting person at 3-month intervals.

End of Policy.