Publication: The National Fraud Initiative in Scotland 2026

by Audit Scotland

A data matching exercise has detected fraud and error with an estimated value of almost £22 million across Scotland’s public sector.

The National Fraud Initiative (NFI) helps prevent fraud and error by cross-checking public bodies’ data sets such as payroll records, electoral registers, and housing benefit claims. If a match is identified it can then be reviewed and investigated.

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  • How the biennial NFI exercise works
    Exhibit 1
  • Wider benefits of the National Fraud Initiative
    Exhibit 2
  • NFI outcomes by exercise and type
    Exhibit 3
  • NFI outcomes by data match area
    Exhibit 4
  • Movements in NFI outcomes: 2023/23 to 2023/24
    Exhibit 5
  • Auditor assessments of NFI delivery by sector
    Exhibit 6
  • Duplicate creditor payments by NFI exercise
    Exhibit 7
  • Pension overpayments and estimated forward savings by NFI exercise
    Exhibit 8
  • Additional income from council tax single person discounts by NFI exercise
    Exhibit 9
  • Council tax reduction relief withdrawn by NFI exercise
    Exhibit 10
  • Non-domestic rates Small Business Bonus Scheme withdrawn
    Exhibit 11
  • Housing Benefits overpayments and forward savings
    Exhibit 12