This report is based on information from the 2009-10 financial year and supplied by Australian Government agencies to the Australian Institute of Criminology (AIC) before September 30, 2010. As required by the Guidelines, this report includes additional data provided by the Australian Federal Police and the Commonwealth Director of Public Prosecutions on fraud investigations and prosecutions. There was also a review of other research into public-sector fraud derived from various fraud surveys completed in recent years by market research organizations and consultancies. The report notes that fraud against the Commonwealth may be committed by individuals from outside government agencies (external fraud) who attempt to claim benefits or obtain some other financial advantage dishonestly. Fraud against the Commonwealth may also be committed by employees of government agencies (internal fraud), including staff and contractors. The 152 Australian Government agencies that responded to the current survey reported experiencing almost 706,000 incidents of fraud (internal and external), worth almost $498 million during 2009-10. This was almost 17-percent less than the amount lost in 2008-09 and almost 12 percent fewer reported incidents than in 2008-09. Reported losses from internal fraud, however, increased by almost 10 percent between 2008-09 and 2009-10, with just over $2 million lost in 2009-10. These totals do not represent the true value of fraud losses, however, since only 43 percent of Government agencies that experienced fraud indicated a loss in 2009-10. This report presents data and information on the type and cost of detected fraud incidents, the number of incidents investigated, and the prevention and control measures adopted by agencies during this period. Tables, references, and appended survey items and a listing of responding agencies