It would not be appropriate to publish any further correspondence at this time as there is an ongoing police investigation.
Officials at the Department for Education reported the case by telephone to Action Fraud's national call centre on 25 April. An additional telephone call was made to West Yorkshire Police's Economic Crime Unit, who confirmed that this was the correct way to report fraud and that no further action was required.
Following the Department's referral to Action Fraud on 25 April, an update was requested and provided on 5 September 2013. Communication in September with Action Fraud was by email and copies of these emails have already been placed in the House Library.