ABSTRACT
This chapter sets out the legislative and procedural context as well as the standard approach to the investigation of offences by Local authorities (LAs). There are a number of offences which can be used to prosecute benefit fraud offences from the specific offences contained in the various Social Security Acts, to the Theft Act 1968 and the Fraud Act 2006. The investigation plan is a working document, which can be updated throughout the investigation as evidence is obtained, and evaluated, with the lead investigator deciding if/what further enquiries are necessary. The Secretary of State (SoS) provides a register of 'Authorized Officers' available to the specified bodies to check that applications are from duly Authorized Officers. In most cases the Social Security Administration Act (SSAA) 1992 offences referred to above will be used to prosecute benefit fraud. The administrative penalty for collusive employers differs from the administrative penalty introduced by section 15 SSFA 1997.
