§ 34. Mr. David Heath
To ask the Attorney-General if he will make a statement on the role of the Serious Fraud Office in investigating fraud against the European Union. 
The role of the Serious Fraud Office is to investigate and where appropriate prosecute those suspected of serious or complex fraud. The Director of the SFO takes the public interest into account in deciding whether to investigate an allegation of fraud. The fact that the fraud is against local or central government, including frauds involving European Union funds, would be a factor which tends to favour an investigation. The Director may also use her investigating powers to assist other judicial or prosecuting authorities abroad who may be investigating such cases of fraud.