4.1 The government disagrees with the Committee’s recommendation. 4.2 The department already has proportionate and cost-effective controls, such as: • a dedicated Financial Investigation Unit • use of verified income from HMRC and benefit systems • use of child benefit systems to verify qualifying child(ren) • procedures and policy to request additional verification • a robust mandatory consideration and appeals process. 4.3 The department recognises the potential for different types of fraud to be committed within CMS and therefore has a fraud strategy in place. Annex 4.9 of Managing Public Money and the Cabinet Office Government Functional Standard for Counter Fraud applies to misreporting of income on CMS. This underpins CMS’ strategy to preventing fraud, which focuses on developing and promoting an anti-fraud culture. 4.4 The department continually reviews its fraud strategy to ensure proportionate controls are maintained. Enhancements are currently being made; it has already consulted on legislative changes to enable the child maintenance calculation to automatically include unearned income, which further reduces risks relating to those who commit fraud by not disclosing their real level of earnings. The department will use risk profiling and threat scanning to target fraud as it enters the child maintenance system, alongside responding to customer instigated investigations. 4.5 The CMS’ main objective is securing maintenance for children between parents. Intrusive investigation or sanction to a paying parent can result in the complete breakdown of maintenance payments, impacting the welfare of the child(ren).