To ask the Minister of Finance to detail the efforts being undertaken to combat fraud risks arising from COVID-19 Support Schemes (i) within his Department; and (ii) wider Northern Ireland Civil Service in context of his Departments role concerning Group Internal Audit and Fraud Investigation Internal Audit.

For the administration of the Small Business Support Grant Scheme, Land & Property Services (LPS) put in place robust checks to validate eligibility and match information across all applications to ensure there was no duplication of payment.

LPS also worked with colleagues in the Department for the Economy to cross check applications against both the Hardship Relief Grant and the £25,000 Business Grant to ensure applicants did not receive more support than they were entitled to.

For applications to the Localised Restrictions Support Scheme (LRSS), thorough checks are applied to examine evidence of actual occupation and business type to determine eligibility. If on review any question as to eligibility is raised payments are suspended until further investigations are carried out.

Land & Property Services is working with colleagues in Invest NI to data match with applications to the Covid Restrictions Business Support Scheme to ensure applicants do not benefit from both schemes.

All applicants to the LRSS must confirm that they understand that if any information provided in the application is found to be fraudulent of false, repayment of the funding will be required. They are also informed that fraudulent claims may be subject to legal action.

The Department is providing up to £10m urgent temporary financial support to Belfast International Airport (BIA) and Belfast City Airport (BCA). To mitigate the risks of fraud, the airports signed a contract which ensures support will be contingent on an ‘open-book’ policy. Compensation is capped on a monthly and overall basis, for which the airports must provide invoices to the Department for verification outlining evidence of designated costs and revenues as defined within the agreement. The final figures provided are to be agreed as accurate by auditors and the Department has powers to query invoices; withhold payments; and retrieve funding inappropriately paid. The Department can also cancel contracts at will or upon certain conditions including, for example, a return to profitability.

While the Group Internal Audit and Fraud Investigation Service is located within the Department of Finance, it provides internal audit and fraud investigation services to all departments. In doing so it is accountable to the relevant department and has no reporting line to the Department of Finance in respect of matters within other departments. Departmental internal audit units have been working in close co-operation with departmental business areas on COVID 19 related financial assistance schemes. They have provided advice on these schemes both pre and post go-live including advising on the fraud risks to which departments may be exposed. In August 2020 the Northern Ireland Audit Office published a guide on COVID 19 related fraud risk which has been used to inform internal audit work in this area.