All parts of Defra group are required to follow the Government Grants Functional Standard, including undertaking fraud risk assessments, due diligence checks and performance monitoring of grant awards. Proportionate but effective controls are implemented for all schemes to prevent and detect fraud and error. Control results are extrapolated using statistical methods to estimate the level of irregularity for a number of the departments most significant grant schemes. The National Audit Office reports on the regularity of scheme expenditure in its audits of the accounts of Defra group and its arm’s length bodies.