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AUDIT PROCESS MANUAL
3. TRANSFERS
INDEX
SECTION
CONTENT
PAGE
Agency recruitment responsibilities
Ne
Network Audit & Inspections process support
responsibilities
Network Auditor Manager responsibilities
Operations Manager responsibilities
Retail Line Manager/ Area Manager responsibilities
Auditor responsibilities
At the transfer
Midweek transfers
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Post transfer / closure
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AUDIT PROCESS MANUAL
Audit Process Manual 1
Version 1 November 2001
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3. TRANSFERS
This chapter outlines individual roles and responsibilities of members of the
Network Audit & Inspections Team, Agency Recruitment Team and the Human
Resources Centre, to ensure office transfers and closures are scheduled and
adequately resourced.
1. Agency Recruitment Responsibilities
1.1 Contact the Network Audit & Inspections Process Support via e mail, at the
stage that the successful applicant has been notified to Agency Recruitment
and the training form is being sent (approximately 4 weeks prior to the
transfer date).
1.2 Provide all relevant details of the transfer request as per the attached request
for network auditors to attend a transfer/ closure of a Post Office form.
(Appendix A)
1.3 Liaise with trainers, subpostmasters, retail network managers, Network Audit
& Inspections etc. in the event of the proposed date of transfer not being
available, to agree alternative dates.
1.4 Issue packs containing all relevant transfer papers to the outlet, ready for
completion by the network auditor. This includes the relevant letters to the
incoming and outgoing agents detailing the processes to be followed.
1.5 Issue Network Audit & Inspections team with spare transfer packs to
facilitate transfers and unplanned closures.
1.6 Inform the process support of any change to transfer/ closure dates within 24
hours of cancellation or change.
2. Network Audit & Inspections Process Support responsibilities
2.1 Enter the completed audit transfer request form detail from agency
recruitment into the transfer database. This database will contain detail of :
Office name and FAD code
Postcode of office
T or C for Transfer or Closure
Name of incoming and outgoing agents
Retail Line concerned and contact number
Date and time of proposed transfer/ closure
Date request made by Agency Recruitment
Transfer/ Closure date agreed ? - New date suggested
Date of confirmation from Network Audit and Inspections
e Date confirmation passed to Agency Recruitment.
e Date details passed onto the relevant Network Auditor Manager & cc'd to the
Operations Manager.
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2.2 Check resource using annual leave spreadsheet and allocate if resource
available, advise Network Auditor Manager of commitment
2.3 If urgent request or not enough resource available, contact the relevant
Network Auditor Manager via email or telephone depending on the urgency of
the request, to confirm the availability of auditors.
2.4 Should no resource be available contact HR immediately and agree a course
of action with them
2.5 Act as a liaison point between Agency Recruitment and the relevant Network
Auditor Manager should Network Audit & Inspections be unable to meet the
requested date.
2.6 Email Agency Recruitment to confirm that the request has been included in
the audit plan.
2.7 Email Agency Recruitment with details of any accepted requests from
Network Transformation, the multiple / franchise teams and any emergency
requests from the retail line.
2.8 Update the transfer database and HR request sheet.
2.9 Interrogate the data held in the transfer database to ensure that there are no
outstanding actions required that would effect timescales.
2.10 Immediately update the relevant Network Auditor Manager & Operations
Managers via email, or telephone if there are any changes to agreed plans.
2.11 Update transfer database daily on the Lotus database
3. Network Auditor Manager responsibilities
Upon receipt of a confirmed transfer/closure request from the Process Support
duty:
3.1 Diarise the transfer request and refer to previous audit findings to assess
resource required
3.2 Inform the Process Support of any agreed annual leave, flexi leave or any
other pre-arranged absence.
3.3 Contact Retail Line Manager or Area Manager to determine lottery closing
time for resourcing purposes.
The Network Auditor Manager will also direct any requests from the retail line for
audit attendance at closures or transfers to HR (with the exception of urgent
requests, detailed later) and any requests from Network Transformation or the
multiple/franchise teams for audit attendance at closures, reallocations or
transfers to the Network Audit & Inspections Process Support.
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4, Operations Manager responsibilities
To inform the Process Support :
4.1 The confirmed dates of any Distribution Centre audits and the amount of
resource needed.
The Operations Manager will also direct requests from the retail line for audit
attendance at closures or transfers to HR (with the exception of urgent requests
detailed in section 5) and any requests from Network Transformation or the
multiples/ franchise teams for audit attendance at closures, reallocations or
transfers to the Network Audit & Inspections Process Support.
5. Retail Line Manager/Area Manager Responsibilities
5.1 Contact Agency Recruitment to arrange all transfers and closures with the
only exception being emergencies no sooner than the week of request week
or the following week.
5.2 Inform Agency Recruitment of cancellations within 24 hours.
5.3 Contact the Network Audit & Inspections Process Support
direct with any requests for attendance at transfer/closure for the current or
following week.
NB
If confirmation of a transfer/closure has not been sent to Agency
Recruitment from the Process Support duty, Network Audit resource will not
have been allocated to attend the transfer / closure.
6. Auditor Responsibilities
Planning process for transfers:
6.1 Contact incoming subpostmaster by telephone to explain the format of the
transfer
6.2 Contact the outgoing subpostmaster on the week of the transfer by telephone
to inform him which auditor(s) will attend.
6.3 Contact Transaction Processing to confirm existence of any outstanding
errors
Request duplicates and, where possible, bring to account on transfer. Initial
contact with Transaction Processing to be 10 days prior to transfer date on
telephone number 01246542242.
6.4 Obtain a One Shot Password (auditor level E)
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7. At the transfer
7.1 Ensure the cash account has been completed in full by the outgoing
agent.
7.2 Independently check the cash, stock and value items.
7.3 Check all daily undercopies and vouchers on hand agree to the relevant daily
tables and ensure that they have been correctly transferred to the weekly
cash account printout
7.4 Agree all weekly vouchers with cash account line entries. (Lotteries offices
obtain financial reports to confirm sales, activation's, cancellations and prizes)
7.5 Bring to account any outstanding error notices to hand or duplicates received
from TP, Chesterfield .
7.6 Carry forward the actual balance being transferred to the new account and
enter onto the incoming Subpostmaster balance. This ensures that the
balance carried forward is correct.
7.7 Check completed office reconciliation's: MVL, Milk tokens, meals on wheels
vouchers, Play Centre Tickets, gas/Electricity Tokens, Rod Licences and
Local transport Schemes. Record serial numbers on a P242 final account.
7.8 Lottery offices -obtain from the lottery terminal pack status report for each
game and check inactivated packs.
7.9 Ensure any resulting shortage in the final account is made good.
7.10 Ensure surpluses over £100 are declared in their entirety in the final cash
account and the amount transferred to the late account (every effort should
be made to ensure the final account is balanced with NIL discrepancies to
avoid unnecessary work by the Former Subpostmaster Accounts team. If a
discrepancy is not resolved, the amount should be declared as
surplus/deficit to the agent on the P242, lines 40 and 86).
7.11 Ensure all transactions carried out after the cut off on the day of the transfer
are accounted for in unclaimed payments or uncharged receipts as
appropriate.
7.12 Ensure the new agent checks the cash, stock and value items
(auditors should witness the transfer and if necessary guide the incoming
subpostmaster).
7.13 Complete reconciliation of non value items (MVLs, Milk Tokens, Rod
Licences, non activated Lottery Instants, Lottery cheques, Local schemes,
Gas/ Electric tokens etc. ).
7.14 Fully complete the P242, final account and obtain the transfer declaration
signatures of the incoming and outgoing agents. Once completed this should
be sent to the Document Preparation Team, Future walk, Chesterfield as
soon as possible and a photocopy of it retained with audit papers. If access
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to a photocopier is not available a reprint of the Horizon copy of the account
should be obtained and the following details noted: Shortage/Surplus, serial
numbers and a list of keys transferred. The Horizon print can then act as the
audit copy and the original pink P242 can be sent off without delay.
7.15 Create a new user at manager access level for the incoming agents, and
ensure that the outgoing agent has been deleted as a user.
7.16 Inform outgoing agent that he is still liable for any errors which have not yet
come to light during his
term of appointment.
7.17 Despatch all weekly pouches/envelopes as soon as operationally possible
(preferably at the nearest branch office ).
8. Midweek Transfers
8.1 Ensure that the outgoing subpostmaster utilises the balancing period (BP1 )
and then rolls into the next balance period (BP2). The outgoing
subpostmaster should balance all stocks and then produce an "office
snapshot" for the auditors to balance the cash, stock and vouchers to.
8.2 Ensure that the office snapshot agrees with the manual pink final cash
account P242. The manual pink final cash account must be completed, it is
not sufficient to staple the office snapshot to the P242.
8.3 Ensure that both the outgoing and incoming subpostmasters sign the P242,
as well as the lead auditor
8.4 Check all vouchers on hand, P&A dockets etc. and confirm the totals to the
weekly reports from the counter printer, and transfer them to the incoming
agent for inclusion in the full week's despatch.
8.5 Within 7 days of the transfer inform the Process Support duty, either by email
or by telephone of the following details :-
* name and code of the office.
e week number in which the transfer took place.
e reason for the transfer, either scheduled or unscheduled/suspension.
9. Post transfer activity
9.1 File and retain all transfers papers, a photocopy or written copy of the P242
Final Account, Lottery printouts, where appropriate to support the P242 and
pro-forma detailing non value items.
9.2 Return all relevant paperwork to Agency Recruitment and the Former
Subpostmaster Accounts Team as per transfer pack instructions.
9.3 Update permanent audit file with new agent/outlet details.
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Audit Process Manual 7 Version 1 November 2001