PHB Fraud – Financial Governance – Page 3




It is important that you firstly know what fraud is – it is different to theft in that fraud will typically have an element of intentional dishonesty and deception.

To give an example, stealing cash would normally be classed as theft, whereas submitting a false receipt, or a false timesheet, or making a false statement to effectively cover up the theft of the stolen cash is likely to be classed as fraud.

There are 3 main offences of fraud:

Fraud by false representation;

• Fraud by abuse of position; and

• Fraud by failing to disclose information.

Where Personal Health Budgets are concerned, there is a real risk of fraud in that large sums of NHS funds are entrusted to others with the expectation that it will be spent correctly and in accordance with an agreed support plan.