POL00056292 - Audit Report of Rowlands Castle Post Office 2011

Evidence on official site

POL00056292

POL00056292

IN CONFIDENCE

To: From: cc:
Nigel Allen Adam Shaw Jason Collins
Contracts Advisor Lead Auditor Fraud Team Manager

Chris Gilding
Field Support Team Leader

Outlet Intervention Team

Date: 31% March 2011

Audit of Post Office® Rowlands Castle, Branch Code 1079379

On the 30" March 2011, accompanied by my colleagu Sarah Juliff I conducted an
audit of the above named branch.

The purpose of this audit was to verify financial assets due to the Post Office® and
confirm compliance with a range of Business processes, procedures and regulatory

requirements.

The audit revealed a Silonta mage in the branch of 9743.76. A breakdown of the audit
result and details of the audit findings are as follows:

£  10868.08 (-) — Identified as a difference in cash figures

£ 905.43 (+) — Identified as a difference in stock figures

£ 132.10 (+) — Identified as a difference in postage figures

£ 86.79 (+) Identified as a difference in foreign currency figures
£ 9743.76 (-) Total Shortage

We arrived at the branch at 8.30 am and introduced ourselves to the Postmaster Mis
Lynette Hutchings when She arrived at approximately 8.30 am and advised that we

were to perform an audit on behalf of Post Office Ltd®.

Mrs Lynette Hutchings allowed us access to the secure area, and was Bresent in the
secure area whilst the audit was carried out.

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POL00056292
POL00056292

Mrs Hutchings contacted the Network Business Support Centre (NBSC) at
approximately 8.40 am and advised that an audit would be performed at the branch,
and that it would remain closed until its conclusion. The nominated branches offered
were: Horndean Waterlooville and Leigh Park a notice was placed on display at the
branch detailing this information. I also asked the NBSC to notify the Outlet
Intervention Office that an audit was being performed and that the branch would
remain closed until it’s conclusion.

After entering the office Lynette Hutching said she had not declared the cash and so a
cash declaration was completed by herself.

I printed a balance snapshot to start the audit procedures and the cash figure
varied by £15,635.02. I then produce the evidence to Mrs Hutchings and was
given no explanation and so we proceeded with a full audit of the cash and stock
which produced a shortage in the office of £9743.76 and no admission or
explanation was forthcoming. I then informed Mrs Hutchings that I would be
contacting the contracts advisor Nigel Allen who proceeded to formally suspend
Mrs Hutchings pending further investigation.

Mrs Hutchings was then advised that she should satisfy themselves that the figures of
the audit team were correct. Therefore, we asked Mrs Hutchings if She would do her
own independent count of all the cash on hand again, which She did.

Mrs Hutchings then confirmed that the figures of the audit team were correct.

The decision was made to precautionary suspend Mrs Hutchings at 2B0nm the

assets were secured in the safe and the keys taken by Sarah Julliff (Field Advisor).
The amount of 9743.76 was posted to Late Account,
I advised the NBSC that the branch would be re-opening on @}Aprii2014

If you require any additional information, please contact me on the telephone number
below

Adam Shaw
Lead Auditor

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