The risk of fraud is not unique to charities, but the nature of the relationship which charities have with the public makes the prevention and detection of fraud particularly important.
OSCR has a critical role in the prevention and targeting of
action in relation to fraud and our Anti Fraud Strategy
outlines how we approach our role in relation to charities and the
general public.
- our risk-based, intelligence led approach
- issues of fundraising, and doorstep collections
- our intelligence gathering and monitoring procedures
- our intervention and work with other agencies.
Charity trustees are responsible for the prevention and
detection of fraud within their charity. Understanding where
the charity may be vulnerable to fraud must be an integral part of
any charity's risk management approach and trustees must be
satisfied that they have controls in place to manage these risks
appropriately.
Read our
Trustee Duties page for
more information on charity trustees' responsibilities.
Reporting fraud and other matters of material significance
Actual or suspected fraud, should be reported to us.
Fraud is a criminal matter. If you are a member of the
public, charity staff or charity trustee you can report suspected
fraud to OSCR by using our online complaints form. You can also
contact the police. For further information on how to submit
a complaint to OSCR please read our
How to complain
about a charity page.
If you are an auditor, reporting accountant or independent
examiner you have a statutory duty to report matters of material
significance to us. For further information on your statutory
duties please read our
Whistleblowing guidance page.
OSCR's powers
All complaints received are risk assessed in line with our Inquiry and
Intervention policy. The outcome of the assessment
determines the level of intervention we will take and identifies
whether criminal referral to the Crown Office and Procurator Fiscal
Service (COPFS) is appropriate.
We have a range of powers including, but not limited to:
- making recommendations to the charity and monitoring
implementation
- the suspension or removal of any person or persons concerned in
the management and control of the charity
- trustee disqualification
- restricting charity transactions
- removing a charity from the Scottish Charity Register.