POL00029607
POL00029607
oO
FUJITSU Receipts nad Payments M ismatch
Receipts and Payments Mismatch
1. Introduction
The purpose of this note is to document a request that we have had from Post Office in terms
of presenting details of what happened as a result of a bug in HNG-X in September 2010
which caused a Receipts and Payments mismatch and also resulted in Discrepancies being lost.
The background to this is the fact that there was a BBC documentary broadcast on Monday 7"
February 2011 reporting on postmasters being unhappy about being pursued for losses by
Postmasters on Horizon.
It should be noted that the issues described here relates to HNG-X (Horizon Online) and that
the implementation of the accounting mechanisms in the two systems is totally different (but
they do produce the same reports and support the same business process).
This version of the note reflects my current understanding of Post Office Ltd’s requirements.
2. The Original Problem
This is extracted from a note produced at the time and shared with Post Office Ltd
called ‘Correcting Accounts for “lost” Discrepancies’ in document Lost
Discrepancies.doc.
PC0204263 describes a problem with SU Balancing that will result in a Receipts and
Payments mismatch. A fix was created for this Peak.
The fix has subsequently been fully deployed.
However any branch encountering the problem will have corrupted accounts and Peak
PC0204765 is a Master Peak to record all affected branches and also to define the process for
correcting the accounts.
It should be noted that PC0204263 was raised as a result of Fujitsu’s monitoring of system
events and not as a result of a customer call from NBSC or HSD (although there were
subsequent calls from Branches). This shows that the system monitoring controls for Receipts
and Payments mismatches were in place and were effective in detecting such problems.
The problem occurs as part of the process of moving Discrepancies into Local Suspense.
When Discrepancies are found when rolling a SU over into a new TP, then the User is asked if
they should be moved to Local Suspense (MSG31316). Should they Cancel at this point the
Discrepancy is zeroised in the Local Cache (but nothing is written to the BRDB). Note that
there is no corresponding Balancing Transaction generated in the Local Cache and so the Local
Cache is in an Unbalanced state.
If at the next screen (where the options are to: print or preview the trial balance again; to re-
attempt the rollover; or to cancel the rollover) the rollover is Cancelled, then no harm is done.
However if the Rollover is re-attempted at this point, the rollover will continue with the
corrupted Local Cache.
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In practice this re-attempted rollover has usually been to a new BP, but it is the
reattempted rollover that results in the corruption.
This has the following consequences:
= There will be a Receipts and Payment mismatch corresponding to the value of
Discrepancies that were “lost”
Note that if the User doesn’t check their Final Balance Report carefully they may be
unaware of the issue since there is no explicit message when a Receipts and Payment
mismatch is found on the Final balance (the User is only prompted when one is detected
during a Trial balance)
= The Local Suspense will have no knowledge of this specific Discrepancy
= The Opening Figures for Discrepancies in the new Period will be zero rather than
the actual value of the Discrepancy
= The data used for the BTS will also have a zero value for Discrepancies at the end
of the period. When the BTS is produced this will result in a similar Receipts and
Payment mismatch
Note that if the bug was not present, then the Discrepancy would have been transferred to
Local Suspense and that would have been cleared, so there are a number of things wrong
with the BTS. However the impact of the bug is that the Discrepancy is lost and so the
simplest way to correct it is to re-introduce the lost Discrepancy in a subsequent period and
allow the normal rollover process to correct it.
Note that if more than one SU has the issue then the value will be the total value of I
all errors.
= The level of Discrepancies when viewed at the Branch will no longer match the
level as seen in POL SAP or POL MIS
The problem appears to have affected 62 Branches and details have been provided to Post
Office Ltd of all the BTS and SU Rollover Reports for these Branches until they were clear of
the issue.
3. What Post Office want now
Post Office are now looking to put together a “storyboard” showing the precise steps all the
way through the problem, consisting of screen shots and snapshot reports from the system.
This will assist in explaining the issue to senior management and, if necessary, the Press.
Post Office are seeking help from Fujitsu in doing this.
Fujitsu propose offer to do the following to meet that requirement:
1. Select one of the affected Branches
POL should be able to select a branch from the information they have. POL have
responded that Fujitsu should select any of the 62 affected branches.
2. For this Branch, we need to describe exactly what happened in terms of screens that
were displayed and reports that were actually produced. The reports that were
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produced are already available in the information we have provided to Post Office Ltd.
We should be able to put together screenshots from a test or development system.
3. In addition, we can identify at key points in the sequence what the state of the Branch’s
accounts actually were, by mocking up what a SU Balance Snapshot would have
looked like at that point of time. This can be done by taking the version of the report
we have provided to POL and editing it to reflect the changed figures at that point in
time.
4. This information can then be presented to POL either as a document or a PowerPoint
slide show.
POL need to let us know which they want. POL have chosen 2, 3 and 4 to be
presented in a document format followed with a walkthrough. The information is
presented in section 4 below and a walkthrough will be arranged accordingly.
4. Detailed Scenario
Branch 135026 has been chosen to illustrate the problem. This Branch has two Stock Units,
AA and ATM. The issue occurred during TP 09 when rolling over Stock Unit ATM from BP
01 to BP 02 on 23 September 2010.
Stock Unit ATM is an Individual Stock Unit.
A variance between the daily cash declarations and the system figures of £88.77 had first been
identified on 16‘ September (ic. the first day after rolling over into TP 09 BP 01). Such a
variance was consistently reported each time a Cash Declaration was made.
What I have attempted to do below is to reproduce the sequence of activities and screens that
the User (JTH001) would have gone through when carrying out the Balancing process.
We have attempted to create accurate reports as they would have appeared at the
time. The screens have been recreated as accurate as possible. The Date and Time
at the top of each screen have not been adjusted and reflect the time that the
transaction sequence was ran on the test system. All attempts have been made to
ensure that the values in other parts of the screen are accurate.
4.1 Balancing SU ATM at the end of TP 9 BP 1
To show the initial state of affairs, Figure 1 shows what a Balance Snapshot would have
looked like prior to starting the balancing process.
Little Thurrock FAD: 1350269
09:32 23/09/2010 TP: O09 BP: 01 SU: ATM
Balance Snapshot - Office Copy
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HNG-X System
Receipts and Payments Mismatch
POL00029607
POL00029607
*#****Discrepancies in this Account**#**#*#*
*Discrepancy OVER
*Discrepancy SHORT
*
*Nett discrepancy
*
FEI IOI II IOI IOI IOI IOI IOI IOI IOI IOI III IOI IOI IIA ICR I A HC a:
VALUE ITEMS &MOP VOLUME
Cash
Cash
MOP
TOTAL VALUE ITEMS &MOP
RECEIPTS VOLUME
Balance B/Fwd
Transfers In
Remittance In Detail
Discrepancy OVER Transferred
Discrepancy SHORT Resolved
TOTAL RECEIPTS
PAYMENTS VOLUME
A&L ATM 8
SELF FILL ATM
Transfers Out
Remittance Out Detail
Discrepancy SHORT Transferred
Discrepancy OVER Resolved
Total VALUE ITEMS &MOP
Nett discrepancies
TOTAL PAYMENTS
Balance C/Fwd
STOCK VOLUMES
EXAMINATION
0.00
0.00
VALUE
12541.23
12541.23
12541.23
VALUE
6541.23
15000.00
0.00
0.00
0.00
VALUE
9000.00
9000.00
0.00
0.00
0.00
0.00
12541.23
0.00
21541.23
12541.23
VOLUME
Drawer examined and cash and stock found
Ref:
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POL00029607
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as shown in this summary
Datestamp
tonnnnn- +
Signature ........
Time... . . 2... . .AM/PM $------- +
TRANSFER
Cash and stock in this summary have been
transferred to me
Datestamp
Signature ........
Time... .. .. . . -AM/PM
*** END OF REPORT ***
Figure 1 — Initial Balance Snapshot
When Balancing SU ATM, the following would have occurred:
The User JTHO01 would have gone to the Back Office Stock Balancing menu.
Ref:
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Home Stock Unit Balancing Hom Tue 15 Feb 11 09:43 Help
_ Select function od
‘Screen
i=
Declare aul
Cash Stamps Tray i
Cheques.
2
Balance
Snapshot) Report
Say
Remove I Scrall
item {Up
Outstanding me :
Declarations Summaries View Ful ‘Back
f Basket Offi ‘Space
F10
at it
Other
Cash I Declaration List
Variance
Discrepancies
Figure 2 - Stock Balancing Menu
Figure 2 shows the Stock Balancing Menu.
On this menu, the Stamps button was used to declare stamps at £0.00
Then the Cash button was used to Declare Cash at £12,630.00. This figure is more than the
System Cash figure, and so a message was displayed indicating that there was a discrepancy
and then a screen showing the gain as in Figure 3.
Ref:
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FU IT SU HNG-X System
Receipts and Payments Mismatch
Home Declare Cash Holding Tue 15 Feb 11 09:28 ‘Help
\ TBC-024:Review declaration details then press Enter
History I I ‘Screen
Type Amount Variance Entry
Et I
cash £88.77 Gain
ee -
L a
i See
psc
f Remove [Scroll
tem [Up
foe _fs)___J__=}_ No
View Full IRec Front (Back
Basket Office I Space
ene Fib) RECPT) Fld}
; culate ILogout I Quantity
Coe Su EN)
Page © [Page [Page Fast PLU
Up” Down ua Cash: I
o Cs ae
z ATM Individual
Figure 3 - Cash Gain
The User would then have selected Enter to confirm this and had the option to print the
Declaration report and would then have been returned to the Balancing menu as shown in
Figure 2.
Then the Balance Report button was used to Balance the Stock Unit.
The first screen shown when balancing the Stock Unit is as in Figure 4.
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POL00029607
POL00029607
FU ITSU HNG-X System
Receipts and Payments Mismatch
Confirm Loss/Gain MsGo0152
One or more declaration totals do not match the
A system derived figure
Press Continue to see list of discrepancies for
confirmation
Continue I
SS ENTER
‘THOT TP:03 BP:01 SU: ATM Individual Kk
Figure 4 - Discrepancies Exist
This indicates that there are one or more discrepancies between the System Figures and the
Declarations that have been made.
The User would have selected Continue at this point.
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FU ITSU HNG-X System
Receipts and Payments Mismatch
(Home Balance Stock Unit Repl Tue 15 Feb 11 09:31 Help
t _ BAC-761:Press Enter to continue :
‘Screen
ProductName _ Discrepancy Gain! Loss Entry
oc a
Cash £88.77 (Gain Resun
ss _
PREV
f Bee [giro [Seo [Caneel
tem IUp Bown
tea __UNDO}
f View a Receipt IFront goes
I I Basket Office I Space
ASIN F10) RECPTI Ftd} —
: Calculate ILogout I Quantity
: FIg
se 4 PLU
~) Page’ [Bape Page
pe
Up” Down: e Cash.
Farm Individual
Figure 5 - Discrepancy List
Figure 5 is then displayed with a list of the one discrepancy that was identified. Note that this
is the same as he would have seen in Figure 3.
Ref:
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FU IT SU HNG-X System
Receipts and Payments Mismatch
(Home Balance Stock Unit Repel Tue 15 Feb 11 09:52 Help
(No Screen Hint. Press Help for more information. Se
History Screen
Enby
___F I. Balance - Office Copy
Print Preview Roll Over
I
‘ 22) 24)
Previous I
PREY)
I Remove [Scroll [Scroll I Cancel
tem [Up Down
Gee ae s} 2) tno
View Full IReceipt IErant {Back
Basket lOfice I Space
E10) RECT} Fi4)
Logout
es:
Fat (PLU [Settle
Cash I
a
~~ TP:08. BP:01 SU: ATM Individual
Figure 6 - Print Trial Balance Screen
Figure 6 is then displayed allowing the user to print (or preview) the Trial Balance.
Until the Trial Balance has been printed or previewed, then the Roll Over button is not
available.
At this point the Trial Balance would have been printed and it would have looked like:
Little Thurrock FAD: 1350269
09:32 23/09/2010 TP: 09 BP: O1 SU: ATM
Trial Balance - Office Copy
*44**Discrepancies in this Account**#****
*Discrepancy OVER 88.77 *
*Discrepancy SHORT 0.00 *
rrr *
*Nett discrepancy 88.77 *
rr *
GORI III IIA TRIO TIO a a A ak
VALUE ITEMS &MOP VOLUME VALUE
Cash 12630.00
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
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HNG-X System
Receipts and Payments Mismatch
POL00029607
POL00029607
Cash
MOP
TOTAL VALUE ITEMS &MOP
12630.00
12630.00
12630.00
RECEIPTS VOLUME VALUE
Balance B/Fwd 6541.23
Transfers In 15000.00
Remittance In Detail 0.00
Discrepancy OVER Transferred 0.00
Discrepancy SHORT Resolved 0.00
TOTAL RECEIPTS 21541.23
PAYMENTS VOLUME VALUE
A&L ATM 8 9000.00
SELF FILL ATM 9000.00
Transfers Out 0.00
Remittance Out Detail 0.00
Discrepancy SHORT Transferred 0.00
Discrepancy OVER Resolved 0.00
Total VALUE ITEMS &MOP 12630.00
Nett discrepancies 88.77-
TOTAL PAYMENTS 21541.23
Balance C/Fwd 12630.00
STOCK VOLUMES VOLUME
EXAMINATION
Drawer examined and cash and stock found
as shown in this summary
Signature ........
Time... . 2... . . .AM/PM
TRANSFER
Datestamp
Ref:
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POL00029607
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FUJITSU UNG Svem
Receipts and Payments Mismatch
Cash and stock in this summary have been
transferred to me
Datestamp
Signature... 2... 0.
Time... 1... ee CAM/PM oo 4+------- +
*** END OF REPORT ***
ure 7 - Original Trial Balance Report
Confirm Rollover Type
Do you wish to rollover into the next TP, 10, ar
into the next BP in this TP 9/2?
JTHOOT ‘TP:09 BP:01 SU: K:
Figure 8 - TP or BP Rollover?
Figure 8 would have been displayed giving the User the option of rolling over into either the
next TP (TP 10) or the next BP (BP 02 of TP 09).
In order to encounter the problem the user would have selected a new TP and so have selected
the Next TP button. Note that this is incorrect as it is not time to rollover into TP 10 for
another 3 weeks.
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FU IT SU HNG-X System
Receipts and Payments Mismatch
Confirm Rollover MSG31311
Check that all stock unit accounting activites have
taken place. Press Continue to rollover the stock
Unit into the next TP
‘THOT K:
Figure 9 - Prepare for new TP
Figure 9 would be displayed requesting the user to confirm that all relevant Business Processes
to roll into a new TP have been followed. They would then have selected Continue to progress.
Note that if the User had realised their error and Cancelled at this point all would have been
well and the User would have been returned to the screen show in Figure 6 and if they had
then chosen to produce a Trial Balance again it would have been as shown in Figure 7. In
particular, if the SU was then rolled over into a new BP the Discrepancy would not have been
lost.
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FU IT SU HNG-X System
Receipts and Payments Mismatch
t fue Fab 71 besa Help
Outstanding Discrepancies
You have outstanding discrepancies of £ 88.77
Press Continue to transfer this to local suspense
and continue to rollover
Press Cancel to cancel the rollaver
Continue {Cancel
JTHOOT K:
Figure 10 - Post Discrepancy to Local Suspense
Figure 10 would then be shown indicating that the SU Discrepancy is to be posted to Local
Suspense.
At this point the user realises that they didn’t mean to rollover into a new TP (posting of
discrepancies and hence this screen only appear during TP rollovers), and so they select
Cancel. It is at this point that the bug occurs. The local memory cache in the counter has the
discrepancy cleared at this point, but no corresponding balancing transaction has been added
into the cache to balance it.
They then return to the screen shown in Figure 6.
At this point they could have selected cancel and all would have been well. If the Print or
Preview option had been selected at this point to re-print the Trial Balance, then the following
would have been printed:
Little Thurrock FAD: 1350269
09:33 23/09/2010 TP: 09 BP: 01 SU: ATM
Trial Balance - Office Copy
*+*****Discrepancies in this Account********
*Discrepancy OVER 0.00 *
*Discrepancy SHORT 0.00 *
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oO
FUJITSU Receipts aad Payments Mismateh
POL00029607
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*
*Nett discrepancy
*
FOI III III IO III IOI IR IO IOI IO tok
VALUE ITEMS &MOP VOLUME VALUE
Cash 12630.00
Cash 12630.00
MOP 12630.00
TOTAL VALUE ITEMS &MOP 12630.00
RECEIPTS VOLUME VALUE
Balance B/Fwd 6541.23
Transfers In 15000.00
Remittance In Detail 0.00
Discrepancy OVER Transferred 0.00
Discrepancy SHORT Resolved 0.00
TOTAL RECEIPTS 21541.23
PAYMENTS VOLUME VALUE
A&L ATM 8 9000.00
SELF FILL ATM 9000.00
Transfers Out 0.00
Remittance Out Detail 0.00
Discrepancy SHORT Transferred 0.00
Discrepancy OVER Resolved 0.00
Total VALUE ITEMS &MOP 12630.00
Nett discrepancies 0.00
TOTAL PAYMENTS 21630.00
Balance C/Fwd 12630.00
STOCK VOLUMES VOLUME
EXAMINATION
Drawer examined and cash and stock found
as shown in this summary
Datestamp
Ref:
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Signature. ......... : .
Time... . . ee. . CAM/PM 0 +------- +
TRANSFER
Cash and stock in this summary have been
transferred to me
Datestamp
Signature... ....... . .
Time... . ee ee . LAM/PM)ot+-7-~----- +
*** END OF REPORT ***
Figure 11 — Revised Trial Balance
In Figure 11, I have highlighted the differences from Figure 7, namely that the Discrepancy
figures have been zeroised and the Total Payments no longer matches Total Receipts.
The consequences of this are that the Discrepancy (which was in the postmaster’s favour in
this case) has been lost and so the postmaster will not be advised that they can remove the
£88.77 surplus.
Note also that if this had occurred, then a Receipts and Payments mismatch event would have
been recorded and a message would have been displayed to the User.
However they decide to roll into a new BP instead and so select the Roll Over button and the
screen in Figure 8 is redisplayed.
This time the Next BP button is selected. This results in the Final Balance for the BP being
printed.
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dee Fab 11 Wea Help
The report has been sent to the printer and
printing will begin soon, Wait for the printing to
complete.
Press Confirm if the report printed successfully.
Press Retry to reprint the report
Figure 12 - Final Balance Printing
This would have matched the Trial balance shown above other than saying it was a Final
balance.
Note that the user is not warned about receipts and payments mismatches on the
Final balance as it is assumed that they would already have been seen on the trial
balance.
This particular bug shows that is not necessarily the case!
Also note that no Business event indicating a Receipts and Payments mismatch is
generated during the printing of the Final balance.
However a System (NT) Event is generated at this point regarding the Receipts and
Payments mismatch.
Figure 12 is displayed for the User to confirm that the Final balance has printed OK. On
completion of the Print then Confirm is selected.
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6 Help
‘Stock Unit Rollover Successful
Stock unit ATM has been rolled aver successfully
to Trading Period 9 Balance Period 2
Continue
STHOOT ‘TP:09 BP:02 SU: ATM individual see K:
Figure 13 - Rollover Complete
Figure 13 is then displayed confirming that the rollover has been completed. Once the message
has been read then Continue is selected returning the user to the Stock balancing Menu as in
Figure 2.
Internally, Horizon would have recorded Opening Figures for the new BP and these would be
incorrect since the Discrepancy of £88.77 (gain) should have been carried forward into the new
BP.
If at this point a Balance Snapshot was taken it would appear as in Figure 14.
Little Thurrock FAD: 1350269
09:32 23/09/2010 TP: 09 BP: 02 SU: ATM
Balance Snapshot - Office Copy
******Discrepancies in this Account********
*Discrepancy OVER 0.00 *
*Discrepancy SHORT 0.00 *
ne *
*Nett discrepancy 0.00 *
*
FOI ICICI ICR ICR ICR IO ICI ICR ICI IOI ICICI IO A A A EA ea ee
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
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FU IT SU HNG-X System
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VALUE ITEMS &MOP VOLUME VALUE
Cash 12630.00
Cash 12630.00
MOP 12630.00
TOTAL VALUE ITEMS &MOP 12630.00
RECEIPTS VOLUME VALUE
Balance B/Fwd 12630.00
Transfers In 0.00
Remittance In Detail 0.00
Discrepancy OVER Transferred 0.00
Discrepancy SHORT Resolved 0.00
TOTAL RECEIPTS 12630.00
PAYMENTS VOLUME VALUE
Transfers Out 0.00
Remittance Out Detail 0.00
Discrepancy SHORT Transferred 0.00
Discrepancy OVER Resolved 0.00
Total VALUE ITEMS &MOP 12630.00
Nett discrepancies 00.00
TOTAL PAYMENTS 12630.00
Balance C/Fwd 12630.00
STOCK VOLUMES VOLUME
EXAMINATION
Drawer examined and cash and stock found
as shown in this summary
Datestamp
Signature... ....... . .
Time... . 2... . . /AM/PM
Ref:
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date:
06/05/2011 15:04:00 Page 19 of 27
POL00029607
POL00029607
Re)
FUJITSU —
Receipts and Payments Mismatch
TRANSFER
Cash and stock in this summary have been
transferred to me
Datestamp
Signature... ....... . .
Time... 2 2. 6.) LAM/PM $------- +
*** END OF REPORT ***
Figure 14 - Balance Snapshot in new BP
4.2 Balancing the Branch
All subsequent BP rollovers for this Stock Unit would have been OK and the next time an issue
would be noticeable would be when rolling over the Branch into the next TP on 21/10/2010.
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 20 of 27
POL00029607
POL00029607
oO
FUJITSU NG Sem
Receipts and Payments Mismatch
The BTS produced was as follows:
Little Thurrock FAD 1350269
Page 1
10:12 21/10/2010
TP 09
Final Branch Trading Statement - Office Copy From 16/09/10 To 14/10/10
Branch Total Suspense SU AA
SU ATM
Cash On Hand B Fwd 53272.23 46731.00
6541.23
All Currencies Awaiting Collection B Fwd 66.39 66.39
Suspense B Fwd 0.00 0.00
Other MOP B Fwd 0.00 0.00
0.00
ForEx B Fwd 3293.29 3293.29
0.00
Other Postage B Fwd 2786.84 2786.84
0.00
Remittances In Total 1767.50 1767.50
0.00
All Currency Rems from SUs 113422.00 113422.00
Gains to/from Suspense 0.00 0.00 0.00
0.00
All Currency Pouches Despatched 113488.39 113488.39
0.00
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
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[oe]
FUJITSU Receipts and Payments Mismatch
Transfers In from other SUs
45000.00
Other Receipts
0.00
Remittances Out Total
0.00
All Currency Pouches Despatched via Sus
Losses to/from Suspense
0.00
All Currency Rems to Suspense
0.00
Transfers Out to other SUs
0.00
Other Payments
43060.00
Cash On Hand C Fwd
8570.00
All Currencies Awaiting Collection C Fwd
Suspense C Fwd
Other MOP C Fwd
0.00
ForEx C Fwd
0.00
Other Postage C Fwd
0.00
Total C Fwd
45000.00
356755.05
132485.28
113488.39
0.00
113422.00
45000.00
229755.25
49526.86
0.00
0.00
0.00
2912.41
3350.27
55789.54
113488.39
0.00
0.00
0.00
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 22 of 27
0.00
356755.05
132485.28
0.00
113422.00
45000.00
186695.25
40956.86
0.00
2912.41
3350.27
47219.54
POL00029607
POL00029607
POL00029607
POL00029607
oO
FUJITSU NG Sem
Receipts and Payments Mismatch
8570.00
Trading position (+/-) 0.00
Discrepancy OVER Transferred 0.00 0.00
0.00
Discrepancy SHORT Transferred 20.86 20.86
0.00
Discrepancy OVER Resolved 0.00 0.00
0.00
Discrepancy SHORT Resolved 20.86 20.86
0.00
Total Branch Adjustments 20.86- 20.86-
0.00
Little Thurrock FAD 1350269
Page 2
10:12 21/10/2010
Reprint for 10:12 21/10/2010
TP 09
Final Branch Trading Statement - Office Copy From 16/09/10 To 14/10/10
Stock Holdings at End of Period
DESCRIPTION VOLUME DESCRIPTION VOLUME
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 23 of 27
oO
FUJITSU
HNG-X System
Receipts and Payments Mismatch
DESCRIPTION VOLUME
Christmas 10 PP
Medical PP
WinniePoohPP
RSF lst Class
ist class stmp
RSF 1st Large
lst class Large
2nd class Large
2nd class stmp
SplDel SD3
Airsure World
Int Sign Euro
Int Sign World
Airsure Europe
Airletter Single
SplDel spD2
SplDel by 9.00am
S/a 2ndx100
S/a 1stx100
lst Large x 4
2nd Large x 4
SAS bk lst x 12
SAS bk 2nd x 12
SAS bk Ist x 6
PO Phonecrd £5
PO Phonecrd £10
4 Instants £5
5 Instants £2
148
4757
199
584
618
7191
41
10
26
23
29
49
42
61
82
634
7162
232
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00
Page 24 of 27
78
382
POL00029607
POL00029607
POL00029607
POL00029607
oO
FUJITSU NG Sem
Receipts and Payments Mismatch
PO Phonecrd £20 22
Postal Orders 93
MVL Discs 809
Instants £1 536
Transaction Corrections 6
I certify that the content of this balancing and trading statement is an accurate reflection of the cas
h and stock on hand at this branch.
Signature:
*** END OF REPORT ***
Figure 15 — Branch Trading Statement
This shows a Trading Position of £88.77 (highlighted) corresponding to the lost discrepancy.
However if we assume that there was no further transactions done in SU ATM in the remaining BPs, we would have a BTS as follows:
T have also adjusted the data for SU AA to remove any transfers to SU ATM so that it all balances other then the £88.77 due to the bug.
Little Thurrock FAD 1350269
Page 1
10:12 21/10/2010
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 25 of 27
oO
FUJITSU NG Sem
Receipts and Payments Mismatch
TP 09
Final Branch Trading Statement - Office Copy From 16/09/10 To 14/10/10
Branch Total Suspense
SU ATM
Cash On Hand B Fwd 53272.23
6541.23
All Currencies Awaiting Collection B Fwd 66.39 66.39
Suspense B Fwd 0.00 0.00
Other MOP B Fwd 0.00
0.00
ForEx B Fwd 3293.29
0.00
Other Postage B Fwd 2786.84
0.00
Remittances In Total 1767.50
0.00
All Currency Rems from SUs 113422.00 113422.00
Gains to/from Suspense 0.00 0.00
0.00
All Currency Pouches Despatched 113488.39
0.00
Transfers In from other SUs 15000.00
15000.00
Other Receipts 356755.05
0.00
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 26 of 27
SU AA
46731.00
0.00
3293.29
2786.84
1767.50
0.00
113488.39
0.00
356755.05
POL00029607
POL00029607
[oe]
FUJITSU Receipts and Payments Mismatch
Remittances Out Total
0.00
All Currency Pouches Despatched via Sus
Losses to/from Suspense
0.00
All Currency Rems to Suspense
0.00
Transfers Out to other SUs
0.00
Other Payments
9000.00
Cash On Hand C Fwd
12630.00
All Currencies Awaiting Collection C Fwd
Suspense C Fwd
Other MOP C Fwd
0.00
ForEx C Fwd
0.00
Other Postage C Fwd
0.00
Total C Fwd
12630.00
Trading position (+/-)
132485.28
113488.39
0.00
113422.00
15000.00
195695.25
83586.86
0.00
0.00
0.00
2912.41
3350.27
89849.54
132485.28
113488.39
0.00 0.00
113422.00
15000.00
186695.25
70956.86
0.00
0.00
0.00
2912.41
3350.27
0.00 77219.54
0.00
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 27 of 27
POL00029607
POL00029607
[oe]
FUJITSU Receipts and Payments Mismatch
HNG-X System
Discrepancy OVER Transferred
0.00
Discrepancy SHORT Transferred
0.00
Discrepancy OVER Resolved
0.00
Discrepancy SHORT Resolved
0.00
Total Branch Adjustments
0.00
Little Thurrock
10:12 21/10/2010
TP 09
0.00 0.00
20.86 20.86
0.00 0.00
20.86 20.86
20.86- 20.86-
FAD 1350269
Page 2
Reprint for 10:12 21/10/2010
Final Branch Trading Statement - Office Copy From 16/09/10 To 14/10/10
DESCRIPTION
DESCRIPTION
Christmas 10 PP
Medical PP
WinniePoohPP
RSF lst Class
Stock Holdings at End of Period
VOLUME DESCRIPTION VOLUME
VOLUME
4 Instants £5 78
5 Instants £2 382
5
148
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
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Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 28 of 27
POL00029607
POL00029607
POL00029607
POL00029607
Fe) o
FUJITSU ___ HNG-X System —
Receipts and Payments Mismatch
ist class stmp 4757
RSF lst Large 199
1st class Large 584
2nd class Large 618
2nd class stmp 7191
SplDel sD3 41
Airsure World 9
Int Sign Euro 8
Int Sign World 9
Airsure Europe 10
Airletter Single 26
SplDel sD2 23
SplDel by 9.00am 29
S/a 2ndx100 49
S/a 1stx100 42
lst Large x 4 61
2nd Large x 4 82
SAS bk lst x 12 634
SAS bk 2nd x 12 7162
SAS bk lst x 6 232
PO Phonecrd £5 7
PO Phonecrd £10 5
PO Phonecrd £20 22
Postal Orders 93
MVL Discs 809
Instants £1 536
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
Ref: c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&paymentsv0.4.doc
Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 29 of 27
POL00029607
POL00029607
Fe) o
FU ITSU HNG-X System
Receipts and Payments Mismatch
Transaction Corrections 6
I certify that the content of this balancing and trading statement is an accurate reflection of the cas
h and stock on hand at this branch.
Signature:
*** END OF REPORT ***
Figure 16 — Adjusted Branch Trading Statement
Given the same assumptions as above (no further transactions done in SU ATM in the remaining BPs) then the Trial Balance Report at the end of BP 4
for SU ATM would have looked as follows:
Little Thurrock FAD: 1350269
09:32 21/10/2010 TP: 09 BP: 04 SU: ATM
Balance Snapshot - Office Copy
******Discrepancies in this Account********
*Discrepancy OVER 0.00 *
*Discrepancy SHORT 0.00 *
ne *
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
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Author: Gareth I Jenkins
Date: 06/05/2011 15:04:00 Page 30 of 27
oO
FUJITSU
HNG-X System
Receipts and Payments Mismatch
*Nett discrepancy
*
FOI IRCA ICR CICA OI ICCA ICA AC AC eae
FOI IIIA ICA a ek ae ke
VALUE ITEMS &MOP VOLUME VALUE
Cash 12630.00
Cash 12630.00
MOP 12630.00
TOTAL VALUE ITEMS &MOP 12630.00
RECEIPTS VOLUME VALUE
Balance B/Fwd 12630.00
Transfers In 0.00
Remittance In Detail 0.00
Discrepancy OVER Transferred 0.00
Discrepancy SHORT Resolved
0.00
TOTAL RECEIPTS 12630.00
PAYMENTS VOLUME VALUE
Transfers Out 0.00
Remittance Out Detail 0.00
Ref:
Date:
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&:paymentsv0.4.doc
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£27
POL00029607
POL00029607
oO
FUJITSU
HNG-X System
Receipts and Payments Mismatch
Discrepancy SHORT Transferred 0.00
Discrepancy OVER Resolved
Total VALUE ITEMS &MOP
Nett discrepancies
TOTAL PAYMENTS
Balance C/Fwd
STOCK VOLUMES
EXAMINATION
0.00
12630.00
00.00
12630.00
VOLUME
Drawer examined and cash and stock found
as shown in this summary
Datestamp
t------- +
Signature ........ . . .
Time... ... . . . .AM/PM toon o +
TRANSFER
Cash and stock in this summary have been
transferred to me
Signature ........
Datestamp
Ref:
Date:
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
c:\gij\pathway\miscdata\1209.discrepancies\branch 159632\receipts&:paymentsv0.4.doc
Author: Gareth I Jenkins
06/05/2011 15:04:00 Page 32 of 27
POL00029607
POL00029607
POL00029607
POL00029607
ee)
FUJITSU Receipts pny Pay see Mismateh
Time... . . 1. +. «AM/PM “pee enn
*** END OF REPORT ***
Figure 17 — Adjusted Trial Balance for SU ATM
FUJITSU RESTRICTED (COMMERCIAL IN CONFIDENCE)
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