Mobiliar & Mietwäsche - Unikorn Catering

summer of 2001, as a result of alleged abuses of the ILA scheme inEngland, that ELLD discovered the weaknesses of the system.9. ELLD could have been more involved in the development of thenational framework for ILAs. As a UK national scheme, it would havebeen reasonable to expect that ELLD would have been represented onthe programme board. Had it been represented, it may have learnedearlier of the nature of the interim arrangements which DfES hadimplemented, whereby learning providers based in England couldself-certify that their learning was eligible for funding. It has becomeincreasing important since devolution that, where Scotland isparticipating in national UK-wide programmes, the ScottishExecutive ensures that it is adequately represented on programmeboards responsible for taking the policy forward. It should ensure thatclear concordats are agreed, defining respective roles andresponsibilities and that there is full and effective communicationbetween participating departments.ELLD did not fully appreciate the risk of fraudulent activity10. In December 1999, ELLD asked KPMG to complete a risk and issuesregister for Scotland to form part of their evaluation framework forthe procurement of the customer service provider. The risk review didnot identify any risks considered significant and the register was notrevisited as the procurement progressed. The consideration of largescalefraud did not figure in any of ELLD’s review of risk in theimplementation of the scheme. ELLD considered there might be somefraud by ILA account holders, but regarded the likely extent of this,and the consequential financial loss, to be low in terms of the overallscheme.11. The Scottish Executive’s internal auditors considered there was morerisk of fraud by learning providers. They recommended that theproposed contract with Capita should be amended, to require Capitato undertake a variety of checks to ensure the scheme’s rules werecomplied with, and for Capita to have some responsibility forensuring the existence of reasonable procedures for the prevention,detection and reporting of fraudulent claims. ELLD did not act oninternal audit’s recommendations because it expected the controlissues raised to be included in the roles and responsibilities of SEn. Italso did not raise with Capita the risk of fraudulent activity bylearning providers until problems emerged in England.Individual Learning Accounts in Scotland7