CLACKMANNANSHIRE COUNCIL

Report to Resources and Audit Committee

Date of Meeting: 26 September 2013

Subject: Annual Fraud Report 2012/13

Report by: Internal Audit and Fraud Team Leader

1.0 Purpose

1.1. This report provides members with an update on the work that was undertaken during 2012-13 in relation to fraud.

2.0 Recommendations

2.1. The Committee is asked to note, comment on and challenge the Annual Fraud Report 2012/13.

3.0 Considerations

3.1. The Council has a responsibility to protect public funds and in doing so, all stakeholders have a role to play in ensuring fraud and corruption are minimised. With the increasing demand on Council services, reduced funding to local government and current economic environment, mitigating against fraud is an integral part of protecting public funds and ensuring that financial resources are allocated where they are needed.

3.2. The Council has in place arrangements to mitigate against fraud, and where it does occur, to detect and recover amounts fraudulently obtained. The Annual Fraud Report provides members with an overview of the:

• 2012/13 national fraud context

• Council approach to fraud investigation

• key fraud investigation activities undertaken in 2012/13 by the Council

• fraud prevention activity.

Conclusion

3.3. The existing arrangements, described in the attached Annual Fraud Report (Appendix A) indicate that Clackmannanshire Council is well placed to prevent fraud and deal with it effectively when it does occur.

THIS PAPER RELATES TO ITEM 06

ON THE AGENDA

239

4.0 Sustainability Implications

4.1. There are no sustainability implications.

5.0 Resource Implications

5.1. Financial Details

5.2. N/A Yes

5.3. Staffing

6.0 Exempt Reports

6.1. Is this report exempt? Yes (please detail the reasons for exemption below) No

7.0 Declarations The recommendations contained within this report support or implement our Corporate Priorities and Council Policies.

(1) Our Priorities (Please double click on the check box )

The area has a positive image and attracts people and businesses Our communities are more cohesive and inclusive People are better skilled, trained and ready for learning and employment Our communities are safer Vulnerable people and families are supported Substance misuse and its effects are reduced Health is improving and health inequalities are reducing The environment is protected and enhanced for all The Council is effective, efficient and recognised for excellence

(2) Council Policies (Please detail)

Financial Regulations.

8.0 Equalities Impact

8.1 Have you undertaken the required equalities impact assessment to ensure that no groups are adversely affected by the recommendations? Yes No

9.0 Legality

9.1 It has been confirmed that in adopting the recommendations contained in this report, the Council is acting within its legal powers. Yes

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10.0 Appendices

10.1 Please list any appendices attached to this report. If there are no appendices, please state "none".

Appendix A - Annual Corporate Fraud Report 2012/13

11.0 Background Papers

11.1 Have you used other documents to compile your report? (All documents must be kept available by the author for public inspection for four years from the date of meeting at which the report is considered) Yes (please list the documents below) No

Fighting Fraud Locally - The Local Government Fraud Strategy

Fighting Fraud Together - The Strategic Plan to Reduce Fraud

Protecting the Public Purse 2011 - Fighting Fraud Against Local Government -November 2011

The National Fraud Initiative in Scotland - Audit Scotland - May 2012

Author(s)

NAME DESIGNATION TEL NO / EXTENSION

Richard Saunders Audit and Fraud Senior

226209

Approved by

NAME DESIGNATION SIGNATURE

Julie Burnett Senior Support Services Manager

Signed: J Burnett

Nikki Bridle Director Finance & Corporate Services

Signed: N Bridle

241

242

APPENDIX A

Annual Corporate Fraud Report 2012/13

243

244

1.0 Introduction 1.1. Clackmannanshire Council recognises its responsibility to ensure that the

public finances it administers are used efficiently, effectively and for the purposes they were intended. The Council further recognises that it is vulnerable to fraud and corruption and, in the current economic climate, acknowledges that fraud and corruption continue to pose an increasing risk to valuable public funds.

1.2. In 2012 members were provided with the first Annual Corporate Fraud Report

and asked they receive similar reports on an annual basis. 1.3 The purpose of this report is to provide members with an update on the work

that has been undertaken during 2012-13 in relation to fraud and since the last report.

2.0 Fraud in the National Context 2.1 Each year the National Fraud Authority (NFA) performs quantitative research

throughout the UK private, public & charity sectors in an attempt to measure the levels of fraud in the UK. The output from this research provides an annual fraud indicator. However, the very nature of fraud and corruption, being crimes that rely on elements of deceit to achieve the intended outcome, mean that while estimates of the visible amount of fraud can be given, it is more problematic to accurately measure the amount of hidden fraud in existence.

2.2. The NFA's recently published Annual Fraud Indicator tentatively places

identified and hidden fraud loss in the UK in 2012-13 at £52 billion. This aggregate figure is purely illustrative and consists of £15.5 billion of identified fraud loss (annex 1a) and £36.5 billion of estimated hidden fraud loss (annex 1b), with £20.6 billion of this sum affecting the public sector. The majority of the projected loss relates to fraud against the tax system, nonetheless approximately £6 billion is estimated to be lost in areas such as payroll, procurement, grants and pensions.

2.3. The NFA estimate of public sector fraud losses includes losses to both local

and central government, as well as to the tax system. The NFA estimate that central government could be losing £2.6 billion and local government £2.1 billion to fraud i.e. around 10% of the total estimate. A further £14.1 billion is lost to forms of tax fraud and £1.9 billion to benefit and tax credit fraud.

2.4 In addition to the NFA's study the Association of Certified Fraud Examiners

conducts a bi-annual survey of occupational fraud and reported that there is a significant upward trend in incidents of occupational fraud and abuse and that throughout Europe companies report average losses to fraud of around 5% of annual revenue amounting to an average €42,000 per case (see annex 2)

2.5. There is a growing acknowledgement nationally of the role that local

government can play in the prevention and detection of fraud and this approach is outlined by the National Fraud Authority in their "Fighting Fraud Locally, The Local Government Fraud Strategy" report. The report recognises the need for genuine partnership between local and central government and calls for a joint strategic approach. This approach allows local government to apply its extensive local knowledge and partnership arrangements to prevent, identify and recover fraud, while central government can create the conditions for the necessary initiative to be undertaken locally. The NFA strategy is supported by CIPFA, IRRV and large accountancy / audit firms including Deloitte and Grant Thornton

245

2.6. In November 2011 the Audit Commission in England published 'Protecting the Public Purse 2011; Fighting Fraud against Local Government'. This report acknowledged the work done by Councils in recent years to combat fraud. As part of their research, the Audit Commission surveyed around 480 English public sector bodies1 and found the following:-

• Local public bodies detected about 121,000 frauds, valued at £185

million. This compares with 119,000 detected frauds valued at £135 million in 2009/10,

• The total value of detected fraud losses for 2010-11 increased by 37% compared with 2009-10, with the number of fraud cases also increasing,

• Councils recovered nearly 1800 homes from tenants using their homes fraudulently, with these homes having a replacement value of over £266 million,

• There were about 59,000 housing benefit and council tax benefit fraud cases, resulting in losses of £110 million to the public purse.

• These fraud cases represent more than half the total value of frauds detected by local public bodies in 2010/11.

2.7. The report also acknowledged the Commission's view that fraud is likely to

increase in coming years because of increased pressures on public resources and stated authorities could do more to tackle fraud effectively.

2.8. The main recommendations for English local authorities, that are equally

pertinent to Scotland included:

• retaining the capability to investigate fraud more generally and not restricted solely to housing benefit;

• improving their use of data, information and intelligence to focus their counter-fraud work;

• reviewing their counter-fraud arrangements in the context of the NFA’s strategy for local government, Fighting Fraud Locally,

• working with other registered social housing providers to improve the use of civil and criminal action to deter tenancy fraudsters;

2.9. During 2012/13, Audit Scotland commenced their bi-annual National Fraud

Initiative (NFI). This national counter fraud exercise is a collaborative initiative between a range of Scottish public sector bodies, external audit and the Audit Commission, to identify public sector fraud and error.

2.10. The success of the NFI comes from those public sector organisations who

contribute and who: • export their data and investigate NFI matches • identify and stop fraud and errors • recover overpayments • hold individuals to account • improve their systems and internal arrangements 2.11. Work is underway and progressing towards meeting the NFI 2012/13

deadlines ongoing. The full outcome of the current NFI will be reported at a later date

3.0 Fraud in a Local Context 3.1 Clackmannanshire Council acknowledges its responsibilities in relation to

preventing, detecting fraud and recovering public funds lost through fraud. The Council has a zero tolerance approach to fraud and this is evident

1 In Scotland there is no comparable study into the levels of fraud and therefore fraud is not included in any Scottish Crime & Justice Statistics 246

through its existing arrangements and the continuous work and improvements which have occurred during 2012/13.

3.2 The Councils strategic objectives for counter fraud work are:

• Awareness: We will prevent more fraud by achieving a step change in awareness of fraud among Clackmannanshire Council employees, the general public and organisations in the private, public and voluntary sectors.

• Prevention and Detection: We will prevent more fraud through

stronger systems and controls. • Enforcement: We will strengthen our response through deployment of

the Council's Prosecutions Policy. 3.3 In terms of enforcement, following an investigation and dependant on the

amount of fraud involved, the council's fraud authorised officer may use the proceeds of crime act (POCA) to take action to recover assets obtained by the perpetrator and judged to have resulted from their criminal activity. Such assets can range from property e.g. vehicles, caravans, boats, jewellery etc, to money e.g. bank accounts, stocks and shares or other saving instruments. All POCA recoveries are pooled and distributed under the 'Cash Back for Communities' scheme. In 2011/12, Clackmannanshire benefitted to the tune of £94,466.12 from this scheme. Full details are contained in annex 3. The Scottish Government will publish figures for 2012/13 in due course.

3.4 Key achievements during the year include:-

o continuing top quartile performance of the Fraud Team, for the investigation, prosecution and recovery of benefit fraud,

o the Fraud Team were runners up at the inaugural Home Office national 'fighting fraud' awards

o integration with the internal audit team has brought fraud expertise to the new integrated team and Internal Audit skills to the fraud service.

o participation in the 2012/13 National Fraud Initiative

Fraud Performance 3.5 The internal audit & fraud teams were integrated in 2012. Benefit / Tax

investigation work continues to be the predominant type of fraud being investigated within the new integrated corporate team, ensuring the Council continues to achieve its responsibilities in relation to benefit fraud detection and recovery. We continue to engage with our DWP and HMRC to contribute to achievement of national counter fraud objectives.

3.6 For cases investigated that result in some form of sanction, and as a

proportion of the fraud referrals received relative to the number of investigators employed, Clackmannanshire council remains in the top quartile for its benefit fraud performance rates in Scotland.

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3.7 The profile of cases referred to the Fraud team during 2012 -13 was as

follows: Profile and Number of referrals between 01/04/2012 and 31/03/2013

FAILURE TO DECLARE (FTD) A MATERIAL CHANGE

68

LIVING TOGETHER

54

ABANDONED PROPERTY

18

FTD NON DEPENDENT

27

CONTRIVED TENANCY

3

FTD INCOME 7

FTD PENSION 1

FTD CAPITAL/PROPERTY

6

FTD EMPLOYMENT/EARNINGS 22

FALSE RESIDENCY 4

OTHER

5

(source: InCase fraud management system)

Of the above referrals, approximately 30% of cases (61) received some form of sanction. The most current official statistics from the DWP relate to quarters 1 and 2 only for 2012/13 and for all Scottish local authorities, they are;

SANCTIONS PER INVESTIGATOR

0

5

10

15

20

25

30

Angus

Clackm

anna

nshir

eFife

Inverc

lyde

Stirling

North A

yrshir

e

Renfre

wshire

Edinbu

rgh, C

ity of

South

Ayrshir

e

Glasgo

w City

Argyll a

nd B

ute

Dunde

e City

East A

yrshir

e

Perth a

nd K

inros

s

Dumfrie

s and

Gall

oway

East D

unba

rtons

hire

Moray

Falkirk

South

Lana

rkshir

e

Highlan

d

North L

anark

shire

Wes

t Dun

barto

nshir

e

East L

othian

Wes

t Loth

ian

Aberde

ensh

ire

Midloth

ian

Scottis

h Bord

ers, T

he

East R

enfre

wshire

Comha

irle na

n Eile

an S

iar

Orkney

Islan

ds

Shetla

nd Is

lands

Aberde

en C

ity

LOCAL AUTHORITY

source: DWP Housing Benefit and Recoveries data 2012/13

248

Cautions per investigator issued during Q1 and Q2 2012/13

0.00

2.00

4.00

6.00

8.00

10.00

12.00

14.00

16.00

18.00

Stirling

Edinbu

rgh, C

ity of

Clackm

anna

nshir

e

Inverc

lyde

Fife

South

Ayrshir

eAng

us

Argyll a

nd B

ute

Perth a

nd K

inros

s

Renfre

wshire

North A

yrshir

e

Dumfrie

s and

Gall

oway

Dunde

e City

East A

yrshir

eMora

y

Wes

t Dun

barto

nshir

e

Falkirk

Glasgo

w City

Highlan

d

East L

othian

East D

unba

rtons

hire

North L

anark

shire

South

Lana

rkshir

e

East R

enfre

wshire

Aberde

en C

ity

Aberde

ensh

ire

Comha

irle na

n Eile

an S

iar

Midloth

ian

Orkney

Islan

ds

Scottis

h Bord

ers, T

he

Shetla

nd Is

lands

Wes

t Loth

ian

LOCAL AUTHORITY

Adminstrivie Penalties per investigator issued during Q1 and Q2 2012/13

0.00

2.00

4.00

6.00

8.00

10.00

12.00

North A

yrshir

e

Clackm

anna

nshir

e

Angus

Argyll a

nd B

ute Fife

Glasgo

w City

Edinbu

rgh, C

ity of

Dunde

e City

East A

yrshir

e

East D

unba

rtons

hire

Inverc

lyde

Moray

South

Lana

rkshir

e

Stirling

Aberde

ensh

ire

Highlan

d

Renfre

wshire

South

Ayrshir

e

East L

othian

Wes

t Loth

ian

North L

anark

shire

Aberde

en C

ity

Dumfrie

s and

Gall

oway

East R

enfre

wshire

Comha

irle na

n Eile

an S

iar

Falkirk

Midloth

ian

Orkney

Islan

ds

Perth a

nd K

inros

s

Scottis

h Bord

ers, T

he

Shetla

nd Is

lands

Wes

t Dun

barto

nshir

e

LOCAL AUTHORITY

Cases Accepted for Prosecution per investigator Q1 and Q2 2012/13

0.00

2.00

4.00

6.00

8.00

10.00

12.00

14.00

16.00

Angus Fife

Inverc

lyde

Edinbu

rgh, C

ity of

Renfre

wshire

Dunde

e City

Glasgo

w City

East A

yrshir

e

Perth a

nd K

inros

s

Falkirk

Clackm

anna

nshir

e

North A

yrshir

e

North L

anark

shire

South

Ayrshir

e

Dumfrie

s and

Gall

oway

East D

unba

rtons

hire

Moray

South

Lana

rkshir

e

Wes

t Dun

barto

nshir

e

Highlan

d

Midloth

ian

Scottis

h Bord

ers, T

he

East L

othian

Wes

t Loth

ian

Aberde

en C

ity

Aberde

ensh

ire

Argyll a

nd B

ute

East R

enfre

wshire

Comha

irle na

n Eile

an S

iar

Orkney

Islan

ds

Shetla

nd Is

lands

Stirling

LOCAL AUTHORITY

249

5 year performance statistics

Financial Year 2008/09 2009/10 2010/11 2011/12 2012/13 Referrals Received 253 308 244 220 211 No. of Investigations 213 246 183 146 156 No. of Cases Rejected 40 62 61 74 55 Cautions Issued 50 54 44 30 34 Penalties Issued 23 25 19 18 11 Cases passed to Fiscal 19 22 20 5 16 Fraud Identified (£'s) £244,638 £279,931 £176,022 £115,859 £167,956

(*figures for 2012/13 subject to audit) 3.8 The integration of fraud and internal audit teams in 2012 provides an

opportunity to develop a more corporate approach to operational fraud prevention and detection. The integrated team is designed to strengthen the council's position in terms of corporate fraud prevention and detection underpinned by the assurance work of internal audit. Similarly fraud risk analysis and control techniques provide internal audit with a more robust approach to assurance work. The joint team continues to evolve and utilises the combined skills and knowledge of appropriately qualified investigation staff and those of internal audit staff. We will continue to develop the transfer of skills between the two disciplines.

National Fraud Initiative 2012/13 3.9 The Council's participation in the NFI for 2012/13 commenced in the autumn

of 2012 with the planning and extract of data. The initiative is a cross service exercise and is coordinated by the audit and fraud team. Services included in the data extract and matching exercise include Finance, Social services, Roads and Transportation, IT Services, Housing and Legal. Matches were available for investigation in early 2013, and all high risk matches will be assessed by the end of September 2013. Where relevant, cases either have been or remain to be investigated. Matches received from the 2012/13 NFI are currently being analysed.

Annual Governance Statement 2012/13 3.10 In May 2013, the Council approved its second Annual governance Statement

(AGS) in the 2012/13 Financial Statements. In completing the AGS, the Governance Panel was formed to provide peer and professional challenge to services in assessing their Governance arrangements and completing their Governance Improvement Plan. Services and corporate assessment of fraud was a key consideration in completing the Annual Governance Statement.

Progressing counter fraud activity 3.11 In 2010 the UK government announced that as part of their Welfare Reform

policy, it was their intention to create a nationwide 'Single Fraud Investigation Service' (SFIS), by combining the investigation work of local authorities, DWP, HMRC and other government investigations department staff into a single investigative body covering the whole of the UK. 250

3.12 The creation and integration of the SFIS was originally due for completion in

April 2012, this has not happened. The current proposal is that integration will now commence in April 2014. There is a lack of clarity around how this will develop which creates uncertainties for the internal audit and fraud tem.

3.13 The current Administration Grant received from the DWP covers the full

administration of Housing and Council Tax Benefit including Fraud and for 2013/14 the arrangements will remain as they are currently.

3.14 Corporate Fraud Objectives for 2013/14 include the following;

• Completion of the current National Fraud Initiative • Better use of data matching to establish possible incidences of fraud • Roll out of Council-wide awareness training / guidance on anti-fraud

subjects e.g. Money Laundering, ID theft, Forgery etc. • Continue to embed the recommendations from the Audit Commission's

Report 'Protecting the Public Purse 2011; Fighting Fraud against Local Government'

Conclusions 3.15 The increasing focus on fraud prevention and detection at a national level

demonstrates the importance being placed on reducing fraud, both as an additional means of addressing one of the economic pressures affecting the public sector as well as demonstrating accountability, transparency and commitment towards the proper management and administration of public funds.

3.16 Clackmannanshire Council is committed to protecting public funds against

fraud and corruption and has arrangements in place covering prevention, detection, recovery and awareness as a means of mitigating against the effects of fraud. The council's achievement is reflected in the consistent top quartile performance of the fraud team in Scotland in identifying fraud and sanctioning those caught committing an offence against the council.

3.17 The challenges and pressures facing the Council in terms of decreased

funding combined with an increasing demand and expectation for its services results in an ongoing exposure to fraud. However with the existing arrangements and it's commitment to continually improving these, Clackmannanshire Council is presently well placed to mitigate against fraud and deal with it effectively when it does occurs.

251

Annex 1(a): Annual Fraud Indicator: Public sector fraud The Annual Fraud Indicator (AFI) is the best estimate available at this time of both identified and hidden fraud losses. It replaces previous estimates of the scale of the problem and should not be compared against previous estimates.

Victim Estimated Fraud loss 2013/14

Estimated Fraud loss 2012/13

Tax System £14 Billion £14 Billion Central Government (known) £2.6 Billion £2.5 Billion Local Government £2.1 Billion £2.2 Billion Benefits & Tax Credit System £1.9 Billion £1.6 Billion Total £20.6 Billion £20.3 Billion

CENTRAL GOVERNMENT FRAUD £2.6 billion (excluding tax & benefits)

0.4 million

504 million

13.7 million

204 million31 million

181 million

73 million

1.4 billion

PROCURMENT FRAUD

NATIONAL SAVINGS & INVESTMENTS FRAUD GRANT FRAUD

PENSION FRAUD

TV LICENCE FEE EVASION STUDENT FINANCE FRAUD PAYROLL FRAUD

NHS DENTAL CHARGES FRAUD NHS PATIENT CHARGES FRAUD

156 million

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Annex 1(b)

BREAKDOWN OF HIDDEN LOSSES BY VICTIM

181 million

156 million

73 million31 million

14 million

0.4 million

845 million46 million

133 million

154 million

876 million7.1 million

35 million204 million

504 million 1.4 billion

40 million

1.2 billion

670 million

14 billion

Tax Fraud

Vehicle Excise Fraud

CG Procurement Fraud

CG Grant Fraud

TV Licence fee evasion

CG Payroll Fraud

NHS patient charges fraud

NHS Dental charges fraud

Student finance fraud

CG Pension fraud

Nat. Savings & Investment fraud

Housing tenancy fraud

LG Procurement fraud

LG Payroll fraud

Council tax fraud

Blue Badge scheme fraud

LG Grant fraud

LG Pension fraud

Benefit fraud

Tax credit fraud

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Annex 2: Occupational Fraud The Association of Certified Fraud Examiners "Report to the Nation on Occupational Fraud and Abuse" (European Region) 2012. Summary of Findings

Survey respondents in Europe estimate that the typical organisation loses five percent (5%) of its annual revenue to fraud.

The median loss caused by the 157 European cases of occupational fraud in our study was €420,780 ($600,000). This was significantly higher than the median loss in any other region.

The occupational frauds reported in this study lasted a median of 18 months before they were detected.

The most common type of occupational fraud is asset misappropriation, which occurred in 78% of all cases. Fraudulent financial statements caused the highest median loss in our study (€16,410,420), though there was a small sample of only 10 cases.

Occupational frauds were much more likely to be detected by a tip than by any other means. We found that 40% of all frauds were detected by a tip, while internal audit (17% of cases) and management review (16% of cases) ranked second and third, respectively.

Small organisations were disproportionately affected by occupational fraud. The median loss for organisations with fewer than 100 employees was €613,638, while the median loss for organisations with more than 10,000 employees was €231,429.

The median age of a fraud perpetrator in this study was 43 years old. In addition, perpetrators tended to be male (82% of cases), to be managers (50% of cases) and to have a university degree or postgraduate degree (55% of cases).

Seventy-three percent of all fraud perpetrators worked in one of six departments: accounting, executive/upper management, operations, sales, purchasing and finance.

Approximately 82% of the perpetrators in this study had never been charged with or convicted of a prior fraud-related offence.

Source: The European edition of the Report to the Nations on Occupational Fraud & Abuse http://www.acfe.com/rttn-europe.aspx

254

Annex 3: 'Cash Back for Communities' scheme 2011/12 Cash Back for Communities Project Expenditure 2011-12, by local authority area

Community Asset

Cultural Activities

Early Years

Mentoring & Youth Employability

Sporting Activities & Facilities

Youth Work

LOCAL AUTHORITY

TOTAL LinkUp Creative

Scotland Just Play

Working on

Wheels

Personal Development Partnership

Princes Trust Development

Awards

Scottish Power

Boxing Basketball SFA Rugby Scottish Sports Futures

Sport Scotland (sport

facilities)

Youth Link Scotland2

Youth Scotland

Aberdeen 67,322 2,164 490 6,908 12,961 30,876 11,999 47,361 120,000 71,167 6,519 377,766 Aberdeenshire 12,000 1,164 6,533 10,561 20,745 25,258 33,655 14,762 122,628 10,437 257,743

Angus 4,480 30,000

375 7,969 18,045 3,999 300,000 52,647 4,500 422,015

Argyll and Bute 19,406 2,434 3,163 15,793 20,547 37,376 6,744 105,463 Clackmannanshire 39,333 8,873 2,164 850 4,550 17,793 9,629 6,217 5,057 94,466

Dumfries and Galloway

27,094 2,164 13,716 3,163 19,393 32,474 16,582 72,008 14,062 200,657

Dundee 15,913 76,894 166,520 564 5,569 24,736 29,974 0 3,000 323,170 East Ayrshire 48,741 14,578 2,164 2,752 5,563 30,975 20,370 15,419 61,478 6,065 208,105

East Dunbartonshire 24,763 2,164 914 3,163 17,793 9,129 52,348 6,500 116,774 East Lothian 7,300 2,164 1,420 6,808 4,550 18,093 24,779 33,994 1,000 100,108

East Renfrewshire 26,873 2,164 956 5,563 19,393 6,999 41,588 5,490 109,026 Edinburgh 60,267 145,295 2,164 208,927 2,842 13,416 10,150 37,766 68,694 15,301 50,000 116,425 20,313 751,561 Eilean Siar 34,758 1,000 8,156 12,745 18,964 13,382 5,403 94,408

Falkirk 24,808 2,164 500 7,333 5,350 17,793 22,264 17,132 70,000 60,837 16,634 244,814 Fife 21,909 34,541 2,164 1,715 22,124 5,569 24,736 23,978 34,236 167,203 7,600 345,776

Glasgow 44,852 138,391 2,164 321,572 27,634 24,851 50,482 3,163 26,675 41,649 260,292 240,756 19,957 1,202,438 Highland 97,066 2,164 700 13,066 10,556 18,745 14,118 33,655 131,563 12,462 334,096

Inverclyde 48,959 31,411 2,164 743 3,163 21,593 20,629 29,220 2,080 159,962 Midlothian 12,000 2,164 1,168 4,550 25,784 11,629 26,969 3,868 88,132

Moray 10,170 500 6,533 10,561 17,545 12,589 39,403 8,666 105,967 North Ayrshire 8,109 2,164 3,163 19,593 12,259 51,923 17,090 114,301

North Lanarkshire 16,095 36,587 2,164 3,627 5,186 13,066 3,163 30,284 31,387 20,897 85,573 24,517 272,546 Orkney 0 8,156 12,745 12,499 8,206 500 42,106

Perth and Kinross 7,562 2,497 6,533 5,569 19,045 19,050 68,604 5,621 134,482 Renfrewshire 25,032 2,164 2,143 3,963 32,975 20,339 59,870 14,225 160,710

Scottish Borders 28,292 2,164 499 13,066 8,156 20,093 49,410 350,000 50,692 10,766 533,138 Shetland 0 4,550 11,945 5,999 18,540 1,250 42,284

South Ayrshire 14,036 2,164 3,163 23,684 26,119 34,725 4,148 108,039 South Lanarkshire 22,036 2,164 5,339 13,066 3,163 19,593 15,759 3,426 92,076 15,380 192,003

Stirling 47,322 2,164 6,533 4,550 23,484 28,696 63,360 71,688 7,662 255,459 West

Dunbartonshire 0 2,164 2,413 3,163 17,793 7,499 36,366 4,660 74,057

West Lothian 0 2,164 1,657 6,533 4,550 19,393 31,813 58,184 6,935 131,229 Scotland 296,069 1,006,999 30,00

0 49,775 700,646 68,456 24,851 205,719 183,307 687,645 690,493 523,838 942,241 2,013,657 279,108 8,037,154

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Notes: 1 A local authority breakdown is not available for funds allocated as part of projects run by Badminton Scotland (56,000), Scottish Athletics (133,020), Scottish Hockey (53,000),

Scottish Squash (84,330) and Tennis Scotland (8,000) as that information was not collected during the life of the project. 2 There may be small variances at individual project level due to unspent funds being returned by grant recipients which was then reallocated to the budgets for future rounds of funding. Therefore any small underspend from one financial year is invested back.

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