Consultation of the Code of Data Matching Practice 2026
Working across the public sector to prevent and detect fraud
Audit Scotland leads the National Fraud Initiative in Scotland, a data matching exercise which compares personal data held by public sector organisations to help prevent and detect fraud.
We produce and maintain a Code of data matching practice to help ensure that all persons and bodies involved in data matching exercises comply with the law and data protection regulations.
We have updated this code and are seeking views from participating bodies and interested parties on the changes made.
Consultation will close on Friday 4 September 2026. We aim to consider comments and finalise the code by the end of September. The new code will apply from the point it is published.
Draft Code of data matching practice
The Code of data matching practice sets out the principles and practices that should be adopted by those taking part in the National Fraud Initiative and other data matching exercises undertaken by Audit Scotland.
Consultation questions covering the main changes to the code are included in the linked Response form.
Stephen Boyle, Auditor General for Scotland and Audit Scotland’s Accountable Officer said:
Our overarching vision is that public money is well spent to meet the needs of Scotland’s people.
The National Fraud Initiative (NFI) in Scotland is one of the ways that we do this, helping to ensure that public bodies work better together to target resources and make financial management more effective.
Complete our consultation Response form.
