The Commonwealth Government’s Fraud reporting requirements include the annual provision of information to the AIC on fraud incidents experienced by Commonwealth Entities. The AIC then produces an analysis of data and trends. This report provides the data and analyses for the data collections for the years 2010-11, 2011-12 and 2012-13. On average, 154 entities provided information in respect of each of the three years with 60% not experiencing or detecting any incidents of suspected fraud. Over the entire period 265,866 incidents of suspected external and internal fraud were recorded with losses estimated to be more than $530m.