The Council has strong foundations for tackling fraud. It sets a clear zero-tolerance stance, has a clearly defined strategy, and uses skilled staff. It has comprehensive arrangements to identify fraud risks, investigate cases, and to underpin how it works with partners. However, the Council has a greater focus on fraud investigations than on planned preventative works. The Council does not always make the most of its counter fraud expertise when new policies or systems are developed. It could also clarify and strengthen its approach to publicising proven fraud cases. Clearer links between fraud risks, prevention work and Governance and Audit Committee (GAC) oversight would also help to strengthen assurance and promote the Council’s zero-tolerance stance.