POL00082946
POL00082946
Filed on behalf of the: Claimant
‘Witness: H Rose
Statement: 1
Exhibits: “HR 1"
Date made: 11/01/06
IN THE HIGH COURT OF JUSTICE Claim No.
QUEENS BENCH DIVISION
BETWEEN:
POST OFFICE LIMITED Claimant
~and -
LEE CASTLETON Defendant
EXHIBIT "HRI"
This is the Exhibit marked “HR 1” referred to in the Witness Statement of Helen Rose
dated {{** January 2006.
A_1107425_2 7 8
1
STOCK ON HAND
NGS wo Saw
LYE code:
POL00082946
POL00082946
a) Ne: SCRIP bE TOTA
4 ise Gana class] 15 A] oes! Swiftpack ROW(C4)
Pas ies iS Past class] 9g574 Leth, BBY swiftpack Euro (c4)]
wl swittpack WW (C5)
2pI Swiftpack WA (OL)
7 fi a 4p ‘Swiftair (Sm) _
ro frou 5p] Swiftair (Med)} I
8p Swiftair (Lge)
as LO 40p) Swiftair —_ (Europe)I
a {as a 2op] Swiftair (Worldwide)I
Le ze 23pI taternational Reply CouponstI 7
urs 34pI 122. Airpack ~ Euro (obsolete)}
ES v4 Few io7_ I so ra Airpack - WW (obsolete)
Airpack ROW (C3)
be pe lee 4p] Ge I 25 Ts Airpack Euro (c3)]
i+ I 4 23 Aitpack ROW (C4)
sp] Sy Airpack Eure (C4)
i+ .& spl jab] so Soy 41st Class self adhesive (200)
e100] (AV LY ‘2nd Class self adhesive (200) _
e150] EQ 1 1st Class self adhesive (100)} {Y
eq] S247 2nd Class self adhesive (100)} {\
ef Sy [om
es} Dt “ Stamp Vending £1.00pI
19) Books Vending _£2.00p]
27 Self 6 x and]
a7pI adhesive 6x 4st]
Christmas Stamps 53p_ Stamp 42@x2na} 22.
Christmas Stamps £1.12 books 42 x1st
Miscellaneous postageI 4x Europe rate up to 409
Aerogrammes (Singles)} “B- 4 x Rest of World rate up to 409!
Aero Discount Packs exewo(s 25 -I 15
Pict Aerogramme Packs 6 x 42p(25)
Xmas Air LettersI 6 x 68p(25)
Pict Air Letters (Singles) ‘Stamp 2nd x 10)
Air Cards - Singles x £1.04 [ Books Ast x 10)
Air Cards singles x £1.35 other and x4
Air Cards - Packs tstx a]
Special delivery Small] 4 4 x Euro (25)
Special delivery Large] SS Greetings books
Special Delivery X LargeI Christmas Books 24 x 2nd
Special Delivery 9:00amI Christmas Books 12x 1st]
Int Sign EuroI 4x 40pI
Int Sign WorldI 4x 659)
Air Sure Pack £6.99} Miscellaneous stamp books,
Swift Air Pack £5.50
79
Stock V21 - 6 Oct03 P32 (v28)
POL00082946
POL00082946
7 DESERETON: TOTAET. cena
Gime Licences Red
GreenI
BiveI ~~]
‘Oceasional
bese —
Keeper
Philatelic FocsI (A I.
ems PepsI 3> :
ax [1 col
2 48 Pa zeel iv 29} QL I
1 AZ) eto) I
be 220/ ] esl (
2 —
(QO miscetianesesI 4 Uy I I £20
Discount 10 x 1st (50) Coronation Postal Orders}
Stamp 10x 2nd (50) Commemorative Coins
Books 4x 1st (50)I Vehicle Licence Stamps 12, I So.
4x 2nd (50) TWiicence stamps aL
4xEuro (25)] Water Authority Stamps
4x 40p (25) British Gas Stamps £5 _I
4x 65p (25) SEE Electricity stamps
SelfAdhesive 6x tsi Southern Electric $.S.£5
SeltAdhesive 6 x2ndI Norweb Electricity 5.5.
‘Self Adhesive 12x 1st ‘Swalec Electricity S.S. _
Self Adhesive 12x 2nd] lobox ringtone vouchers
4x€uope rate upto 404} Littewoods Seratcheards I (Q
4< Rest of World rate upto 409] Tmobile Pre-pay £20]
6 X Euro (25)I Tamobite Pre-pay £10]
6x 42pI Vodafone pay as you tatk £5
6x 68pI Vodafone pay as you tatk £10 4d
[Christmas 24x2nd ‘Vodafone pay as you talk £15
[Christmas 12x Ast Vodafone pay as you talk £25
misc. discount stamp BooksI Virgin Pre Pay 10)
Home Virgin Pre Pay _ £20
Herp £5 PO PhonecardI
stamps £10 PO Phonecars] A)
£20P0PhonecardI — &
er0Imt PO Phonecard 5,
o2PrePay £10}
OzPrePay £20]
Gas Tokens ee BT Globat_ £20)
Vehicle Licences PS 25T National Lottery instants £4
Mik Tokens Gu PES) ational Lottery instants €2
Electricity Tokens €1 <1 National Lottery instants £3
Evecticty Tokens £5 FAS I AB National Lottery Instants £5
Electricity Tokens £10
Electricity Tokens £15.
GRO
emer stock banda aut. count nee and was accuaely coded on hom rhe
GRO i
1 FEEL TOLLED
uit leader to input to the computer Cetitied By
Stock V21 6 Oct 03
80
POL00082946
POL00082946
Marine Orive FAD 2133377 Page 1
u 36 23/03/2004 CAP S>
Suspense Account - Office Copy
k the C/Ewd column for values. If present refer te the
nu ide for insers ns oon how te
su pate = Product: Volume B/Ewd c/Ewa
RD Cheques
TOTAL
RD Cheques &
0.09 8.00 0.00
‘TOTAL
Vouchers
TOTAL a
Sheet a in Reams et
TOTAL o 9.00
Burglary
POL Cheques
Migest
TOTAL Deis ete
Cash Shortages A
SU N4/0d Loss A redeemed L 11,752.78
TOTAL L 11,752.78 1L, 752
Cash Sh iz
TOTAL a 2.08 ot
Cash Shortages >
TOTAL a on «
Cash o
TOTAL o
Frey:
TOTAL
Cash Surely yet adjusted A
Sash Surpluses mck yet adjusted B
81
POL00082946
POL00082946
Marine Drive FAD 2133377 Page
19:25:86 23/03/2004 car
Suspense Account - Office Copy
WARNING - Check the C/fwd column for negative values. If present vefer to the
Horizon User Guide for instructions on how to pI
su Date Product Volume value B/Fud c/Ewa,
0.90 9.09
TOTAL
Surpluses in Rems et.
TOTAL
Migration UR
TOTAL
+++ END OF REGORT * +
POL00082946
POL00082946
“ow PYI>Lr0
BRANCH NAME ..
EROS ER ESO ees Be0s, I tO ao eee [ET OIE begcoine(e
2eE0 ZBone I 'Soao Bea Is
1160 Oto 370 ico I aE
200 29760 I iGouwo!I 3370 ACS 2358
25> I—
32
312 337 [20 I 137 [4a] 208/90] 14 [2o] 54 [ol] 345) 4s5
£100 Zier GAS
£50
£20
£10
£5
£1 note
£2 coin
£1 coin
50p
20p
1410p
5p
2p
ip
scots/muts.
Lottery
Euro
Sui32 be
I hereby certify that I have counted the cash detailed above and can state that these
figures are correct :-
sevseereeeDate
SIMO ooo eccesccesssesesceerssneavenseeaevevesussvarcacencente en
Version 9 October 2003
83
POL00082946
POL00082946
SUMMARY OF VOUCHERS ON HAND - NOT DESPATCHED
.
its
IVLL IN
Other Giro Outpayments
Giro Depos
Giro Other NS & 4 Withdrawals I
Giro Fees Family Tax Credit
NS & I Deposits P&A Bulk
BT Receipts P&A Loose
Quantum T.V. Fees Refunded
Rod Licences
Postal Orders Paid
Temp First Licences
Travel Insurance Refunds
Electricity Recharge
instants Deactivated
MIVL Renewals
National Lottery Prizes
DVLA Premium Service
Littlewoods Prizes
Travel Insurance
MOD Payments
Local Schemes
Cheques to PC
Automated Products
Automated Products
Personal Banking 1M O Paid
Cheque Lottery Prizes COBC
National Lottery Sales Debit Cards
instant Activations
Benefit Encashments
Moneygram Send
Moneygram Receive
Bureau - Commission
Bureau - Revalue
Bureau - Revaluation
BDC - T Chgs to First Rate
Bureau - Travellers Chqs
P.O.F.E.S Change
Pre Order Foreign Exchange
Co-op Cheques Encashed
Redirections - Business
MVLSS Redeemed
- Social
TVLSS Redeemed
T.V. Licence Fees
WASS Redeemed
CARRS Parcels
GAS Redeemed
UKPS Fees
Electricity SS Redeemed
UKPS Charges
UKPS Fee Refund
Sunrise Franking Machine
UKPS Charge Refund
Sunrise Other
IRC Redeemed
Loan To PO
Promotional Vouchers
Postage Labels ATM Withdrawal
Green Giros
P&A Green Giros I Miscellaneous I Rems In Rems Out
Version 9 October 2003
84
S8
42 50
213337
213337
213337
213337
213337
2143337
243337
213337
213337
213337
213337
213337
213337
213337
243337
213337
MARINE DRIVE
MARINE DRIVE SPSC 48
MARINE DRIVE SPSC 46
MARINE DRIVE SPSC 45
MARINE DRIVE 44
MARINE DRIVE SPSC 43
MARINE DRIVE SPSC 48
MARINE DRIVE SPSC 46
MARINE DRIVE SPSC 45
MARINE DRIVE 44
MARINE DRIVE SPSC 43.
2503
MARINE DRIVE
MARINE DRIVE 2503
MARINE DRIVE 2503
MARINE DRIVE 3403
Marine Drive 46
Marine Drive 44
ue
55723.67
40961.99
66096.17
62200.63
67432.05
$5723.67
40961.99
66096.17
2200.63
67432.05
17/09/2003
17/09/2003
47109/2003
19/11/2003
X- 164,04
NO PREVIOUS AUDIT
$9232.85
49205.09
72826.18
68954,72
71663.02
59232.85
49205.09
72826.18
68954.72
71663.02
1042
1049
0030
0084
POL00082946
POL00082946
Suspen™
wet aude
-6730.01 WHYS CBSO
-6754.09 SZ 1H
-4230.97 wk ga {ETS ;
-3509.18 WKSO \11S2 TS
8243.10 ASQ1S
6730.01 wh Ss) M4
-6754,09 gne
seas _<F*
ere
862.32 0.00CHQTO 12/02/2004 «=. \ R
— PROCESSI WEY
NG CTR
0.00 65.00PRIZE 16/01/2008 wy UR
— PAYMENT
s
534.00 O.00LOTTERY ‘16/01/2008 WEYS
— GAME
360.00 0.00 INSTANT 16/01/2008 WIC LS
—_ WIN
ACTIVATE
WEEK 46 £8243.10 LOSS UNAUTHORISED
13041710 ACCUMULATED LOSS OVER LAST 4
WEEKS. HARDSHIP APPLIED FOR
WK4d £6754.09 LOSS
113005643 I AUTHORISEDUNIDENTIFIED
42-47
98
213337
213337
213337
213337
213337
MARINE DRIVE
MARINE DRIVE
MARINE DRIVE
MARINE DRIVE
MARINE DRIVE
\ao
NRACR
NRAS
NRACR
NRACR
NRAS
05
05
75
25
75
717181 717225 23/02/2004
§029926 6029930 23/02/2004
7788701 7788725 22/08/2003
6114201 6114275 17/02/2003
4030536 4030540 17/02/2003
POL00082946
POL00082946
POL00082946
POL00082946
Security Feedback Form A - Version 6
To help us improve the way we audit branches, it would be appreciated if you could spare the time to
complete this questionnaire. Completed questionnaires are not seen by inspectors and individual
responses are treated confidentially.
It would help us in our improvements if you signed this sheet and included your branch FAD code, but if you
prefer not to, please send it back anonymously.
Consider the statements below and:
* Place an X in the box against the statement that best describes your views.
« Where an unsatisfactory mark has been given, please comment on the issue in the box provided.
1.The purpose of the visit and the approach to be used were clearly communicated to me at the start of the audit.
Very satisfied C1 I Comments
Quite satisfied OO
Neither satisfied nor dissatisfied I (]
Dissatisfied ial
Not at all satisfied go
2. I was kept sufficiently informed of progress during the course of the audit.
Very satisfied CJ I Comments
Quite satisfied g
Neither satisfied nor dissatisfied I [J
Dissatisfied Ol
Not at all satisfied oO
3. The office was not closed longer than necessary for the inspectors to count cash and essential stock items.
Very satisfied (1 I Comments
Quite satisfied Oo
Neither satisfied nor dissatisfied I (]
Dissatisfied oO
Not at all satisfied oO
vas approached for information in a manner, which minimised inconvenience to me and my customers.
Very satisfied (J I Comments
Quite satisfied Oo
Neither satisfied nor dissatisfied I []
Dissatisfied imi
Not at ail satisfied Oo
5. The approach taken by the inspectors was courteous, constructive and positive.
Very satisfied Comments
Quite satisfied
Neither satisfied nor dissatisfied
Dissatisfied
Not at all satisfied
ooo0o00
6. All stock and records were returned to me in a neat and tidy manner.
87
Audit & Inspections Team Branch Feedback Form V6 August 2003
a
POL00082946
POL00082946
Very satisfied Comments
Quite satisfied
Neither satisfied nor dissatisfied
Dissatisfied
Not at all satisfied
oo0o000)
7. The inspectors showed adequate knowledge and understanding of the areas audited.
Very satisfied (0 I Comments
Quite satisfied oO
Neither satisfied nor dissatisfied I [}
Dissatisfied oO
0
Not at all satisfied
8. The audit findings were clearly communicated and I was given the opportunity to discuss the audit findings at
the close of the audit meeting.
Very satisfied OC I Comments
Quite satisfied Oo
Neither satisfied nor dissatisfied I (]
Dissatisfied Oo
Nol at all satisfied im]
9. Overall how satisfied are you with the Audit & Inspections Team?
Very satisfied CJ) I Comments
Quite satisfied oO
Neither satisfied nor dissatisfied I []
Dissatisfied oO
Not at all satisfied oO
We would appreciate you making any additional or general comments in this box
SIQNED. eee BRANCR eee FAD ee
Thank you for taking the time to complete this questionnaire, please return it to:
Information Support
Audit & Inspections
Cash Logistics & Security
Post Office Ltd
3 Infirmary Street
Leeds LS1 1AJ
88
Audit & Inspections Team Branch Feedback Form V6 August 2003
©
POL00082946
POL00082946
COMPLIANCE AUDIT TESTS
Number Test
1 Horizon System Controls
2 Cash Account
3 Stock Management
4 Cash Management ( flexible planning branches)
4a__ICash Management (non flexible planning branches)
Royal Mail
Franking Machines
Stamp Vending Machines
Alliance & Leicester Commercial Banking
National Savings
National Lottery
Money Laundering
Littlewoods Scratchcards
Bureau De Change
Foreign Exchange Service
Moneygram
Travel Insurance - On Demand
Department of Work & Pensions
Motor Vehicle Licences
Environmental Agency Rod Fishing Licences
UK Passport Agency
21 ‘Utility Schemes
22 _ILocal Transport Schemes.
23 ICard Account
24 {On Line Banking
25 IDebit Card
26 I Self - Fill ATMs
89
POL00082946
POL00082946
; COMPLIANCE AUDIT TESTS - ALL BRANCHES
Recommendations
Location: Morne Orie Noted On Report
Prepared by (print) : C “7: Date:
Prepared by (signature) : Lead Inspector
Date: 23~-3-04% Signature:
Test Number, version & name: Posten vig
Control objective
Population Size....2........... Sample Size.............. Mi% Weeks tos...
1 (2 [3 [4 [5 [6 [7 [8 [9 [10 [11 [12 [13 I 44 [45 [16 [17 [4
YALL YAR YIN LYANENIN [YAN YARN YAMTYIN [YIN LYIN TIN TYIN [YIN TY/N [YIN TS
Comments
Conclusion to CO Aumc + An be heid Seperc teu.
Recommendations for CO An t be pherd Sep erakteny rem Pram
Control objective : 7c
Population Size
Sample Size..... Moe %e Weeks... TO.
1 2 3 4 5 6 7
8
9 10 {141 [12 113 [14 I 15
16
17
18
YIN _I YAN YIN ENN I Y/N I Y/N [Y/N
Y/N
Y/N _LY/N [Y/N [Y/N Y/N [Y/N Y/N
YIN
YIN
YIN
Comments
Conclusion toCO users & be AiSaludd when On Lear
Recommendations forCO Oisarte useS
LLL
Version one prepared by Paul Holland
9C
POL00082946
POL00082946
‘Control objective := .
Population Size... “Z- Sample Size... ec cecceees % WeeRSm—Fe........
1 2 3 4 5 6 7 8 9 10 I11 I 12 [13 I14 I15 116 I 17 I 18
YARN EYAL TYIN- DYN TYNAN YIN YN vin YN [vin YIN’ LYN YIN, YIN: [Yin TYIN
Cormments
Conclusion toCO CaoytroiS Ww Place
¥
Vecommendations for CO None
Control objective :
Population Size..................
1 2 3 4 5 6 7 8 9 10 {11 {12 I13 [714 [15 [16 [17 I 18
YIN YIN [Yin LYN LYN [YIN T YIN Lyin [yan [yan TYAN LY/N I YAN I YIN I YIN, I Y/N I Y/N YIN
Comments
Sample Size... Yo Weeks....... TO...
Conclusion to CO
I Recommendations for CO
Control objective :
91
Version one prepared by Paul Holland
POL00082946
POL00082946
” Population Size........0.2....-. Sample Size... 0... ..ccece eens
5 I6 I7 I8 9 10 I 147 112 113 [14 I15 I16 I 17 I 18
YIN_[LYIN_[YIN_ [YIN [YIN [YIN Lyin LYN [yin [YN [YIN YIN
4 2,13 {4
YIN_LYIN_ [YIN [Y/N [YIN] YIN
Comments
[ Conclusion to CO
Recommendations for CO
Control objective :
Population Size...........
5 6 7 8 9 10 {14 I 12 I 13
YIN [YIN I YAN_{ Y/N] Y/N] Y/N I Y/N I Y/N
Sample Size.......00..0..0....% Weeks....... To... 22...
14 {15 I16 [17 {18
YIN_[LY/N_L YIN I Y/N I YIN
1 2 3 4
Y/N_ I Y/N [YIN I Y/N_I YIN
Comments
-vnclusion to CO
Recommendations for CO
Control objective :
Population Size..........00006
92
Version one prepared by Paul Holland
POL00082946
Version one prepared by Paul Holland
1S
POL00082946
7 j2 [3 [4 [se [7 [8 [os [to [17 [42 [43 [4 [is 6 [a7 Tie
YIN_L.YIN I YIN_[YIN_ [YIN [YIN [YIN [YIN [NTN [yin YN Yn Ly [vin Tn yin yt
Commments
Conclusion to CO
Recommendations for CO
Control objective :
Population Size.. Sample Size.........0..0....-..% Weeks....... To..
1 2 3 4 5 6 7 8 9 10 {11 [12 113 [14 [15 [16 [17 I 18
YIN_ I YIN_[ YIN LYIN_[YIN_ Ly LYN LYN LYN [yin Lyin [yen [yn [yin [yin [YIN [YAN [YIN
Comments
Conclusion to CO
Recommendations for CO
93
POL00082946
POL00082946
POST OFFICE LIMITED
SUB OFFICE - PROCEDURAL SECURITY INSPECTION
FADCODE ..2#!333°7
RLM/AM FPTO OGESEY,
RISK SCORE ............ cee
INSPECTED BY .©. 787%se%
4. OPENING /CLOSING, INCLUDING LUNCHTIME (Pages 7-9 Counter Attack)
1.1 Opening/Initial Entry Procedures
How does the subpostmaster get to the premises?
ACTION POINTS
Naried Route Yes No [__ I
Parking Pattern Yes No
Check for strangers/observers Yes No
Check for signs of forced entry Yes I 7 No
Check alarm box for tampering Yes [No
Is entry off a well lit thoroughfare at the Yes No
front of the branch?
How does the subpostmaster enter the premises? (Pages 8/9 Counter Attack).
ACTION POINTS
Two Person Entry Yes No
Meet at predetermined point away Yes No
from the branch —
One searches, one as lookout Yes No
Return to entry door and exit to give Yes No
the all clear
Non return procedure Yes No
ACTION POINTS
Single person entry Yes No
Pre arranged telephone call with Yes No
password
Co-operation with another trader/friend Yes No I.
_. ACTION POINTS
Residential Yes [7] No
Check telephone before entry Yes No
Lights on before entry Yes ‘I No
How is initial entry gained? I Threngh eter door I
1.2 Opening for Business (Page 11 Counter Attack)
94
1S
VWhat are the preparations for opening?
POL00082946
POL00082946
ACTION POINTS
Correct use of Safe Time Overlock Yes II No
Counter Cash and Stock (60 - 90 Yes I TT No
minutes supply)
Secure safe prior to opening Yes No
Are procedures for the security of staff Yes jI.-7 No
prior to opening adequate?
Use of electric door bolt Yes No wiry
4.3 Closing Procedures, Lunch and Evening (Pages 21-23 Counter Attack)
What does the subpostmaster do when the branch is closed?
Secure Cash, Stock and Date St
in safe.
Set Alarms/Time Overlock, etc.
Is supplementary equipment use
(Time Delay/ Time Delay Compa
/ Time Overlock?
is the ETOL set button pressed?
Check private business/customer area Yes
clear
Confirm entire premises clear bet
exiting
Check shop door/windows/skylig
shut and locked
Set private alarm where available Yes I
Confirm access is clear
Is cash and stock checked and
secured first on balancing day?
2. CASH AND STOCK (Pages 13-14 Counter
Is ONCH in excess of
target/requirements/safe limit?
Is the safe kept locked when not
with the key removed?
Is bulk cash and stock secured outof = Yes I 4
sight during business hours?
Are parcel hatch and counter access Yes
door secured at all times?
ACTION POINTS
NIA
Shop Oper Olen
Po
amp Yes iy No
Yes °
d Yes No
rtment
~~") No
fore Yes I -7 No
hts Yes Ko
"I No
Yes I “7 No
Yes “No
Attack)
Yes [ No
inuse Yes! 4 No
y No
“No
ACTION POINTS
3. REMITTANCE ACCEPTANCE & COLLECTION, GIRO BUSINESS DEPOSIT
ACCEPTANCE (Page 17 Counter Attack}
How does the subpostmaster receive remittances and Giro Business Deposits?
Accepted/transferred via:
Cash Transfer
Unit
Parcel Siphon
Parcel Hatch
2 Door Siphon
Vt
Parcel Transfer
Unit
Counter Access —
1
r 95
I
Door
POL00082946
POL00082946
a
ACTION POINTS.
Given priority treatment Yes; I No [I
Is secure area accessed by Yes No I v4 NO tnt Combe acces
depositors? _ I I ¥ Boor epe- % Casnco
Are deposits secured in the safe as Yes iv-7 No
soonaspracticable?
Are outward “Cash & Stock” Yes No 11 Oulwo.c? rems are
remittances kept in the safe until arrival ¥ keepk owt
of collection officer?
Is the identity of Cash in Transit Yes 4 No
Collection Officer established before
handing over a remittance?
Are deposits received outside business Yes No
hours (including lunch time closure)?
4. MAIL DELIVERY AND ACCEPTANCE (Page 18 Counter Attack)
How does the subpostmaster receive mail?
ACTION POINTS
Do Royal Mail/Carriers have access to Yes No Wouat mai Ro nok be
secure area? x Gceess but Counter
Is identity of personnel Yes No GOlCCESS Rot SHen FOR
checked/verified? “I ar mort Fron sje eed
is mail delivered outside business Yes No Donor Fan KFA
hours (including lunch time closure)?
5. PARCEL/PACKET ACCEPTANCE (Page 13 Counter Attack)
How does the subpostmaster accept Parcels/Packets?
ACTION POINTS
Is parcel hatch open only when andas_ Yes vt No
far as necessary? se
is parcel hatch closed immediately Yes I 77 No
after use?
ls parcel hatch used as a general Yes No a
purpose serving position
Are parcels/packets accepted via Yes No I 4
counter access door
6. ADMITTANCE OF VISITORS (Page 19 Counter Attack)
How does the subpostmaster deal with visitors?
ACTION POINTS
Are all visits pre-arranged (including Yes I -No
ROMEC engineers, Safe Company y
staff)? a
Is evidence of identity sought and Yes No
verified? _
is a written record of visitors Yes No I 4 Vi Stker Cook
maintained? ¥ [ze Mam toeune
Are visitors left unattended in the
secure area?
is the subpostmaster aware of the
procedures for admittance of auditors?
POL00082946
POL00082946
Yes No
Yes +“ No
7. KEY MANAGEMENT (Pages 29-31 Counter Attack)
Where does the subpostmaster keep keys during business hours?
CUSTODY OF KEYS I Numbers of I Holder of I Holder of I Notes
keys (or working reserve
N/A) set set
1. Safe(s) On its own concealed in secure area.
a i i Spare at home (As per Counter Attack)
2. PO alarm “C” In possession or kept in lockable drawe
during day. Keep spare in the safe.
3. PO alarm “B" Keep both in the safe. (If time overlock
fitted, one in safe, other kept secured).
4. Counter access door 3 L { In possession or kept in lockable drawe
during day.
$. Interface Keep both in the safe. (If time overlock
fitted, one in safe, other kept secured).
ACTION POINTS
Have the keys been separated as per Yes No I V4] e keus Seperted at
Standard PO instructions? ine Oy Aud
Are the operational/reserve keys Yes No I. Rotate Sye lee
rotated six monthly? . a + = See Breet
Are all official keys removed fromthe Yes [I .-}-No eos
premises when unoccupied? —_—
Are keys kept under secure conditions Yes yt No
at place of residence?
8. USE OF POL ALARMS (Page 33 Counter Attack)
ACTION POINTS
Are all alarms tested on a weekly basis Yes I, No “be We retoS Mawes
and written test record maintained?
Is the subpostmaster aware of the fault Yes I ,~] No
reporting procedure?
Are Europlex PIN numbers changed Yes No 4) TB RA Muller BES
periodically and after Romec engineer Hanged Der 108s CON
attendance (frequency of changes y _
noted)?
Are local police advised of changes of Yes No Nz SutopoestmaSre he 5
key holder? Rot bee. avan, rk
Are all staff aware of POL guidelines Yes No wp WES Womens, oy Cheng
on use of alarms? a + 5 ea bide
SubaoStmoste- Una.
Sy, AS2 qyI dems
9. STAFFING
ACTION POINTS
Is the branch staffed by dedicated Yes i, No
staff?
Do staff remain within the secure area Yes I +] No
\Q 97
at all times?
If ‘NO’ is security compromised?
is secure area always staffed?
10. CCTV CAMERAS
Is camera signage exhibited in a
prominent position ntrance?
Are CCTV tapes, number@d,kept in
secure cabinet, used in correct ofter2__
is Camera Surveillance booklet held, ~Yes_I
and been read by all staff?
Are daily checks made at the start of Yes
each day?
Is a log book maintained, with daily Yes
record and incidents recorded ?
41. 35 MM CAMERAS
is camera signage exhibited in a Yes
prominent position at entrance?
Are Camera Surveillance booklet and Ye:
Operating Instructions held, and been
read by all staff?
Is a log book maintained, with daily Yes
tests and incidents recorded?
Are daily checks made at the start of Yes
each day?
ts a replacement film held? Yes
12. SMOKE & DYE PACKS
Yes
Yes
Yes
Yes
Are packs kept with ingcashand Yes
secured in safe overnight?
If NO is there a specific written
agreement on site.
Are packs checked for ticking and is
the start transmitter at exit showing a
green light at the start of each day?
It is confirmed that packs are NOT
taken outside of secure area.
13. LOTTERY (Page 49 Counter Attack)
Is cash in private till limited to £250?
Is cash transferred to safe at end of
day?
Is the display of activated Lottery
Instants kept to a minimum?
_s
es
Yes
Yes I»
Yes
Yes
POL00082946
POL00082946
No
No
ACTION POINTS
No
No
No
No
No
ACTION POINTS
ACTION POINTS
No
No
ACTION POINTS
No
No
H No
It has been up
Unkil Fhe last week
9E
POL00082946
POL00082946
-y Ske
44. COUNTER ATTACK BOOKLET “ 8& Secunmy CowntS On
Cana copy be produced? Yes
Have the contents been read and Yes
understood by the subpostmaster and
staff?
45. HOSTAGE POLICY (Page 46-47 Counter
Are the subpostmaster and staff aware Yes
of the POL Hostage Policy?
Do they understand that the Yes
Freephone telephone number must
only be used for the purpose it is
intended?
is the key fob, with Freephone Yes
number, attached to the premises or
safe keys?
Are Freephone number labels stuck to Yes
telephones at residence and in the
office?
16. MONEY LAUNDERING
fs there is a money laundering pack Yes
available?
Are the subpostmaster and staff aware Yes
of the regulations and the money
laundering Helpline telephone
number?
17. CRIME STOPPERS
Is the Crime Stoppers poster Yes
displayed?
18. REPORTING OF INCIDENTS (Pages 41-44 Co!
Are the subpostmaster and staff aware Yes
that all incidents, including fraud, failed
attempts and vandalism should be
reported?
Are they aware that any media Yes
enquiries must be referred to the
public relations team via the Helpline?
49. PERSONAL SECURITY AT HOME (Pages 25-27 Counter
Are staff aware of current POL Yes
guidelines on safeguarding themselves
out of business hours and at home?
wa)
ACTION POINTS
Loteets Eb ke Skuct
ACTION POINTS
unter Attac
ACTION POINTS
ck)
ACTION POINTS
99
POL00082946
POL00082946
Are arrangements for dealing with Yes KNo [I
visitors at home satisfactory? — _
Is the identity/validity of a call to attend Yes No On Sih]e
the office out of hours verified? _
Does the Subpostmaster attend the Yes No SubbssSimoste— nontal
office alone if called out? aa * Comes dom
Are Police advised and requested to Yes No Ns fa Pare * ep net be
requestet be ockkre
20. PERSONAL GUIDE TO SECURITY
ACTION POINTS
Can a copy be produced? Yes No
Has its contents been read understood Yes No
{including assistants)?
Any security weaknesses not covered in the previous sections/ continuation.
APPENDIX A
OPEN PLAN OFFICES
ACTION POINTS
Are the levels of cash, stock and motor Yes No
vehicle licences held at open plan
positions kept to a minimum? (A
maximum of £500 (amount currently
under review) of cash must be at risk
at each open plan position, including
the amount available from the TCD).
22 100
is other cash kept in the Teller Cash
Dispenser (TCD) and/or the isolation
unit?
Do transfers of TCD cassettes and
storage bins and/or isolation units take
place under secure conditions outside
opening hours?
Are TCD cassettes and storage bins
and/or isolation unit keys, including
time delay keys, held in the secure
area at all times?
Are PIN codes confidential to each
user?
Is the time delay lock fitted to the TCD
set during business hours?
is the pedestal unit transferred to the
secure area when not in use?
Is all cash, stock and motor vehicle
licenses kept in a locked drawer until
required and secured in the safe(s)
overnight?
Are stamp portfolios and date stamps
held on retaining chains and
transferred to the secure area when
not in use?
Are parcels and packets kept in locked
accommodation?
POL00082946
POL00082946
Yes No ~
Yes No —
Yes No
Yes No a
Yes No
Yes No
Yes No [
Yes No
Yes I” I No P
US 401
POL00082946
POL00082946
COMPLIANCE AUDIT TESTS - ALL BRANCHES
. - Recommendations
". Location: Moving Drcwe [Noted on Report
Prepared by (print): Htfoccaa
ate:
i Lead inspector
sap Signature:
Test Number, version &name: AW\_. v2B&
Control objective : /
Population Size... 2............ Sample Size......... x S2..% Weeks.~... To. Sb
1 [2 3 4 5 6 7 8 9 10 I 11 12 {13 [14 I15 I16 I17 }1
Y/R YAM LEN) YIN [YAN [YAN [YAN [YAN [Y/N TYAN I Y/N YAN LYIN LY/N [Y/N Y/N LYN LY
Comments
Conclusion to CO MELO oc} Chow
Recommendations for CO. Mos co Feu
VY
Control objective : a . —~
Population Size....22............ Sample Size.. cee SS. Weeks... To... k
1 [2 [3 ]4 [5 [6 [7 [8 [9 [40 [14 [12 [13 [14 [15 [16 [17 I 18
Yot LYIDT YR LYE YIN [YIN [YIN YIN [Y/N [YIN YIN [LYN [YIN [YIN [Y/N I YIN I YIN I YIN
C>mments
Conclusion te CO fata
Recommendations for CO Nore
Version one prepared by Paul Holland waar
POL00082946
POL00082946
Control objective 4 ‘
Population Size...22.0/.0...... Sample Size............ "> 2% =~ Weeks... Tol...
1 al 3 4 5 6 7 8 9 10 I11 $12 {13 [14 I15 I 16 17 I 18
Yi I Vik Yat Dy pt Dein YIN Lyin” [YIN [YIN YIN” YIN” LYN] YIN [YIN YIN, YIN Yin [yin
Cornments *
Conclusion to CO No P4Gom On. bond
~ “Jeommendations for CO Oraof &itao
Control objective :
Population Size.......0...6.. Sample Size. ..........-2:.:0000++ % Weeks....... To...
1 2 3 4 i 6 7 8 9 40 {11 1.12 }13 [14 115 [16 [17 I 18
YIN_I-Y/N_[Y/N_ [YIN [LYIN- LYN TYIN_TYIN_ [YIN [YIN [YIN TYaN [YAN [YIN I YAN [YIN I YAN [Y/N
Comments
L
Conclusion to CO
Recommendations for CO
Control objective :
103
Version one prepared by Paul Holland
: Population Size. ................. Sample Size............... aoe
POL00082946
POL00082946
1 2.13 4 5 6 7 8 9 10 I 11
42 [13 [14 [15 [16 [a7 Tie
Y/N_IYIN I Y/N_[LYAN_ [YIN I Y/N LY/N YAN Y/N Y/N I Y/N,
YIN I YIN [Y/N [Y/N [Y/N I YIN- [YA
Comments
Conclusion to CO
Recommendations for CO
Control objective :
Population Size... .............. Sample Size............-.--
we Yo Weeks....... T0...-....
1 [2 I3 [4 I[5 [6 I7 [8 [9 [10 [11
12.113 114 115 I16 [717 I 18
Y/N_E Y/N Y/N Y/N [YAN LY/N Y/N LYIN I Y/N] Y/N [YIN
Y/N_ {Y/N I YAN LYIN I Y/N_LY/N_ I YIN
Comments
vunclusion to CO
Recommendations for CO
Control objective :
Population Size.................. Sample Size.........
Version one prepared by Paul Holland "fa
104
POL00082946
POL00082946
7 -[2 13 [4 [6 [6 [7 le [9 [io [17 [12 [43 [44 [15 [is a7 a6
YIN_ I Y/N I Y/N] Y/N [Y/N I Y/N_LYIN, I Y/N IY/N_ I YAN Y/N: YIN [Y/N I Y/N] Y/N YN YN [mn
Cormments
Coraclusion to CO
Recommendations for CO
Control objective :
Population Size.........0....... Sample Size.............-..-...% Weeks....... T0........
1 2 3 4 5 6 7 8 g 40 {11 [12 {13 [14 [15 [16 I 417 I 18
YIN _[Y/N_TY/N_[YIN_[ YIN I YIN YAN_ [Yan [Y/N [Y/N Y/N, YIN, LY/N Y/N, LYN YIN Y/N [YIN
Comments
Conclusion to CO
Recommendations for CO
Version one prepared by Paul Holland 405
Ct
POL00082946
POL00082946
‘OMPLIANCE AUDIT TESTS - ALL BRANCHES
) Recommendations
' Location: Marne Dre Noted On Report
Prepared by (print) :¢ Tey toe, Date:
Prepared by (signature) : Lead Inspector
Date: 73-3-O% I Signature:
Test Number, version & name:Veet Ca ks 25 vee
Control objective : I
Population Size........0......... Sample Size... .% ~~ Weeks....... To.
1 I[2y[3 [4 [5 [6 [7 [8 [9 [10 [11 [12 [13 [14 [15 [46 [17 [4
YAN [Wey [YIN [YIN LY/N [I-YIN [YN LYN [YIN [YIN [YIN FYIN TYINTYIN [YIN TYIN [YIN TY.
Comments
“onclusion to CO R62 42e~pgneeygcmm® Contris m aslace
v
Recommendations forCO_ »pIJone
Control objective : 2
Population Size..........4........ Sample Size........ Qo .%o Weeks--~-—[0.....,.-
1 2 3 4 5 6 7 8 9 10 {11 I12 [13 [14 [15 I16 I17 I 18
YIN_LYINA Y/N_LY/N [Y/N [Y/N _LY/N I Y/N Y/N_I Y/N Y/N I Y/N TYAN I Y7N_LY/N I Y/N] Y/N I Y/N
€ ments None en neon &
Conclusion to CO Controls mm aa co.
Recommendations forCO More
Lid
106
Version one prepared by Paul Holland TE
“ Control objective : 3
Population Size.. Sample Size..
POL00082946
POL00082946
1 [2 3 4 5 6 7 8 9 70 {11 {12 I13 114 115 {16 I 17 I 18
YIN [YN YIN I YAN I Y/N} Y/N I Y/N [YAN I YAN [Y/N Y/N I Y/N [Y/N Y/N Y/N J YAN Y/N: YIN
Comments
ContlusiontoCO Rore On Kor 2
r ecommendations for CO We D> DyrKg- Bun S
ToT
Control objective :
Population Size.....0....0...... Sample Size..........c-% Weeks....... TO...
1 2 3.14 15 [6 7 [8 [9 I10 I1441 I.12 [13 I14 I15 I 16 I 17 I18
YIN_{-YIN_[Y/N_[YIN_[YIN- LY/N_[YIN_ [YIN [Y/N [YIN [YIN LY/N_ I YN I YAN TYAN I Y/N I Y/N YIN
Comments
Conclusion to CO
Recommendations for CO
Control objective :
107
Version one prepared by Paul Holland nes
POL00082946
POL00082946
wh .
,’Population Size.. Sample Size............seccceres! % Weeks....... To... 22...
4 2 3 4 5 6 7 8 9 410 I 11 I12 I13 114 I 15 I 16 17_I 1€
YIN_ LYN [YN [YN LYN [yan [yin [YN [YIN [YIN [YN [yin [yin [yi [Yin [vin yin Yai
Comments
Conclusion to CO
[Recommendations for CO
I
Control objective :
Population Size... Sample Size.......-........004. % \Neeks....... TO...
1 2 3 4 5 6 7 8 9 10 {11.112 113 I 14 [15 I 16 {17 I 18
YAN_LYIN- [I YIN_[Y/N_ YIN’ [YIN [YIN [YIN YIN [ YIN [YIN I YIN TYAN I YN TIN [YIN I YIN LYIN
Comments
vunclusion to CO
Recommendations for CO
Control objective :
Population Size.......000-....06 Sample Size..........ccceeee % Weeks....... TO.
108
Version one prepared by Paul Holland <<e)
POL00082946
POL00082946
1-2 [3 [4 [6 [6 [7 [8 [9 [10 [11 [12 [43 [14 [15 [6 [a7 [e
Y/NS_LYIN_ [Y/N [ YIN I Y/N] Y/NLY/N_ YIN Y/N Y/N Y/N Y/N, Y/N YAN I YIN I YIN YIN’ YIN
vil
Comments
Conclusion to CO
Recommendations for CO
Control objective :
Population Size.................. Sample Size... 2.0... eee
2 3 4 5 6 7 8 9g 10 {11 I12 [13 {14 [15 {16 [17 [18
YIN_[LYIN I Y/N _[Y/N_[-Y/N_LY/N_ Y/N I YAN I YAN [Y/N YIN I YAN YIN
7
Y/N_[_Y/N_] Y/N_ [Y/N I Y/N
Comments
Conclusion to CO __
Recommendations for CO
Version one prepared by Paul Holland 109
COMPLIANCE AUDIT TESTS - ALL BRANCHES
‘Location: Marne Orve
Prepared by (print): C —¥¥
Prepared by (signature) :
Date: 23-3-0%
POL00082946
POL00082946
Recommendations
Noted On Report
Date:
Lead Inspector
Signature:
Test Number, version & name:On \we Vownleno, 24 V2~E
Control objective : I
Population Size... :
Sample Size... cone WeeR Fors.
4 2r4A 3nleq ani 5 6 7
8 9 10_I11 [12 I13 I14 I15 [16 {17 I 18
WIN YIN YAN [YIN [I YN-[YAN[ YIN
YIN [YIN [YIN [YIN [YIN [YIN I YIN_LYIN [YIN [YIN TY)
Comments Nore On hand
Prone Sy area Qures
'onclusion toCO P\OAQ\+ PUTT On Sire
Recommendations for CO PG@2I%
Cadtomer Uncdank a- le Senehion jooms,
not on Site
Control objective :
Population Size...
Sample Size... Weeks....... TO. eecce
1 2 3 4 5 6 7
8 9 10 I11 [12 113 I14 I15 [16 [17 I 18
YIN Y/N I YIN [Y/N I Y/N [Y/N I Y/N
YIN [Y/N I Y/N I Y/N_EY/N [YIN LY/N [YIN I YANI Y/N YIN
© ments
Conclusion to CO
Recommendations for CO
LI
Version one prepared by Paul Holland
110
St
POL00082946
POL00082946
“Control objective :
\
Population Size........0...... Sample Size. Me Weeks....... TO.
4 2 3 4 5 6 7 8 9 10 [11 {12 I13 I 14 115 I16 [17 I 18
PYIN” (YAN YIN [YIN [YIN [YIN TYAN [YIN [YIN [Yan YIN I YN YIN YIN TYIN_TYINTVIN_
Cormments
Conclusion to CO
:commendations for CO
Control objective :
Population Size...............0.. Sample Size.....-..cccreeee Yo Weeks.
1 {2 [3 [4 [6 [6 [7 [8 [9 [io [11 [42 [13 [14 I 15 [16 [17 [18
YIN_I-YIN_I YIN_[ Y/N] YAN_EYIN_[TYIN_[YIN_[ YAN [LYN [LYN [yn [YN [yin [yin YN [Yin [YIN
Comments
Conclusion te CO
Recommendations for CO
Control objective :
Version one prepared by Paul Holland cana
Population Size... .......-.......
Sample Size.............
wees Vo
POL00082946
POL00082946
Weeks..,.... To......
1 2 3 4 iS) 6 7 8 9
10 411
12 113 I 14
15
16
Comments
YAN _LYIN I Y/N TL Y/N YIN, LY/NLYIN I Y/N_ Y/N YIN, Y/N,
Y/N I Y/N_[ YIN
Y/N
18
YIN
YIN_ [Y/N
Conclusion to CO
I Recommendations for CO
Control objective :
Population Size................... Sample Size
1 2 3 4 5 6 7 8 9
10 I 11
12 {13
17
18
YIN_EYN_LYIN [Y/N LYN {Y/N LYN, L YIN, I YIN
YIN_I Y/N
Y/N_IYIN
YIN
Comments
YIN
vonclusion to CO
Recommendations for CO
Control objective :
Population Size... 1.0... ce. cs0 Sample Size......
Version one prepared by Paul Holland
HM
%
Weeks....... T0......-
POL00082946
POL00082946
1 [2 3_ 14 5 6 7 8 9 10 [11 [12 [13 [14 [15 [16 [a7 18.
“YIN” Tyan [YIN Tyin Fyn [yin Lyin Lyin, Tyan [yin Lyi LIN YIN TYAN YIN] YIN T YIN TYAN
Cormments
Coraclusion to CO
Recommendations for CO
Control objective :
Population Size................... Sample Size. Weeks....... To..
1 2 3 4 5 6 7 8 9 10 [11 [12 I13 [14 I15 {16 I 17 I 18
YIN_[-YIN_I YIN [YIN_[YIN” [YN LYIN_ LYN Dy/N YIN [YAN [aN [YIN I YAN YIN_ I YN I_Y/N_I Y/N
Comments
Conclusion to CO
Recommendations for CO
113
Version one prepared by Paul Holland
POL00082946
POL00082946
. © OMPLIANCE AUDIT TESTS - ALL BRANCHES
- Recommendations
- Location: Marine Drewo Noted On Report
Prepared by (print): Ugiuss (oulugay Bate:
Prepared by (signature) Lead Inspector
Dates 231 S\ou_ Signature:
Test Number, version &name: @.7OE VE. v2k 2
Control objective : !
Population Size.
co
Sample Size. % \Neeks.Si To.
1 2 3 4 5 6 7 8 9 10 [11 I12 113 [14 I15 I 16 17 i
YapY YIN I Y/N] YIN [YIN I Y/N -LYIN [Y/N [YAN [Y/N [Y/N I Y/N [Y/N LYAN LE YIN I Y/N [Y/N TY,
Comments
"onclusion to CO Or.
Recommendations for CO NOLO
Control objective :2.
Population Size... 0.0.0... Sample Size............. (9>% Weeks Sh Tos. _
{4 2 3 4 5 6 7 8 9 {10 [a1 [12 [73 [14 [15 [16 [17 [18
YO TVANCLYIRCT YIN YIN TYIN [YIN [YIN -LYIN [LYN LYAN I YAN Y/N TYAN [Y/N I YON] Y/N [YIN
“ -ménts
Conclusion to CO ae
Recommendations for CO Mong
114
Version one prepared by Paul Holland 3 6
“ Control objective : S
POL00082946
POL00082946
Version one prepared by Paul Holland
Cd
Population Size......2........... Sample Size...
1 2 3 4 5 {16 7 8 9 40 {11 {12 {13 [14 [15 [16 117 I 18°:
Yip LYIN_EYIN I Y/N LY/N- YIN TP Y/N Y/N] Y/N Y/N Y/N I YIN, LY/N Y/N LIN I Y/N, YIN LYN
Cormments
Conclusion to CO ae
commendations for CO RiOwe
Control objective :
Population Size.................. Sample Size...........::.:+.-% Weeks....... TO...
1 2 3.4414 5 {6 7 8 9 10 [11 [12 [13 [14 [15 [16 {17 I 18
YIN_(LYIN_[Y/N_[LY/N_ LYN [YIN [TYIN [YIN [YIN TIN LYAN LYN YIN LYNE YAN I YIN I YIN Y/N
Comments
Conclusion to CO
Recommendations for CO
Control objective :
115
POL00082946
POL00082946
Population Size.................. Sample Size............+--..---- % Weeks....... To...
1 2 3 4 5 6 7 8 iS] 10 {11 I12 [13 [14 [15 I16 I 17 I 18
YIR_[YIN_[ YN LYN iN [yan [yin [YN [yin YIN YIN [YN LYN YIN LYNN [Yn YN
Comments
Conclusion to CO
I Recommendations for CO
Control objective :
Population Size......c.... Sample Size.........-.-.0..-% Weeks....... To...
1 2 3 4 5 6 7 8 9 10 [11 112 I13 [14 [15 [16 I 17 I 18
YIN_TYIN_[Y™N_[YIN_ [YIN [YN [YIN [YIN YIN_ [YIN LYIN I YN, YAN I YAN, Y/N YAN I YIN YIN
Comments
Conclusion to CO
Recommendations for CO
Control objective :
Population Size................ Sample Size...
116
Version one prepared by Paul Holland
POL00082946
POL00082946
1 2 3 4 5 6 7 8 9 10 {141 [12 {13 [14 I 15 I 16 I 17
YIN EYAN_IY/N TL YIN TYAN YIN, [YIN YAN LYAN Y/N Y/N Y/N Y/N Y/N YIN [Y/N] YIN
Cornments
Conclusion to CO _
Recommendations for CO
Control objective :
Population Size..
1 2 3 4 5 6 7 8 9 10 [11 [12 I13 [14 [15 [16 I 17 I 18
YIN_I YIN I YN I YIN_[ YIN [YIN [YN [YIN I YIN [Y/N [Y/N [YAN [Yen [¥en [YIN [YAN [YAN YIN
Comments
Sample Size... .........-..cc00 % Weeks....... TO... cee
Conclusion to CO
Recommendations for CO
Version one prepared by Paul Holland z oI 117
POL00082946
POL00082946
GOMPLIANCE AUDIT TESTS - ALL BRANCHES
. Recommendations
“ . Location: Moving Breve Noted On Report
Prepared by (print) : AQGM HOLLY Date:
Prepared by (signature) = ! Lead Inspector
Date: 23-3. On, Signature:
Vv2%8 lon)
Test Number, version & name: CPGH PKCOUNT -
Control objective _: I
Population Size.......2 cee Sample Size... LDS..% Weeks. 4! TAS!
1 2 3 4 iS) 6 7 8 9 10 [44 [12 [13 [14 [15 [ie [47 [tt
VIPUL Yi I YO I Yaar YIN [QIN] Viet QNLYIN TYAN LYN I Y/N [YIN [YIN TYAN LYN [YIN [Ye
Comments NA
“enclusiontoCO ~~ WC Si not Sgro or DIS
—_ pbs cn rho Office Sin@ WEL
ROE AA,VSAAL (288P §
Recommendations for CO
— lasses + Ca.4t +2 ipo__acl juste J Such
— CIA 190 be OGned + OS On COMPO OA
Control objective ted
Population Size..... 3.0.0... Sample Size..........22....% Weeks. “1. To.. 2.1.
1 2 3 4 5 6 7 8 9 10 [11 112 I13 [14 115 I16 {17 {18
YIDE XIN] YI] YRC] YIN [YIN I YIN I YAN [Y/N I YAN [Y/N YIN EYIN [YAN LYSN I YAN I Y/N [YIN
¢ “ments
Conclusion to CO AmMaunr ts CusOonso ace hak QinFhon sed Frown
doezon bot Kum G0rare
Recommendations for CO Engure Only GQmoutr) Quthovacd ar?
hor (CS KOnse
Lik
118
Version one prepared by Paul Holland Go
' Control objective : i)
POL00082946
POL00082946
Gy \
Population Size...... LQ...... Sample Size... 22% Weeks 22.70.51.
4 2. 13 =1I4 5 I6 {7 {8 9 10 [11 112 [13 I14 {15 I16 [17 I 18
Yi YIN_[-YIN_[LY/N_[T Y/N [YIN [YIN _[LY/N_ [Y/N Y/N LYN, I Y/N I Y/N Y/N LY/N_ Y/N YIN: [YIN
Comments
Conclusion to CO Ci?
yeommendations for CO RiOreo
Control objective :
Population Size................. Sample Size.........0...0-..-% Weeks....... To......-.
1 2 3.14 5 6 7 8 9 10 {11 [12 [13 [14 [15 I 16 I 17 I 18
YIN_I-YIN_I YIN_I YIN_[ YIN I YIN_[YIN_[ YIN [YIN [YIN [Y/N [YAN [Y/N LYIN I YAN I YIN [Y/N [YIN
Comments
Conclusion to CO
Recommendations for CO
Control objective :
Version one prepared by Paul Holland 419
POL00082946
POL00082946
Population Size................-. Sample Size.............-.....+<+ % Weeks....... TO...
1 2 3 4 5 6 7 8 9 10 I141 [12 I13 [14 [15 [16 [17 [18
YIN_[YIN_[LYIN [Y/N [LY/N_ LYN LYN LY/N I Y/N YIN: LY/N: LY/N_ Y/N, Y/N I Y/N [Y/N ELYZN_ [YIN
Comments
Conclusion to CO
[ Recommendations for CO
q
Control objective :
Population Size....0.0.0....... Sample Size... Ye Weeks.......
1 2 3 4 5 6 7 8 9 10 {11 I12 113 [14 [15 I16 I 17 I 18
YIN [YIN I Y/N_ [YIN [Y/N [YIN [YIN [YAN [Y/N YIN, I Y/N I YAN I Y/N I Y/N I Y/N Y/N] Y/N YIN
Comments
q
conclusion to CO
Recommendations for CO
“ontrol objective
yulation Size........ Sample Size...........c eke % Weeks....... TOL
one prepared by Paul Holland
GL 1
POL00082946
POL00082946
COMPLIANCE AUDIT TESTS - ALL BRANCHES
_ Recommendations
‘ Location: ae. Oeiwve Noted On Report
Prepared by (print) :C TASS... II Date:
Prepared by (signature) :I GRO Lead Inspector
Date: 23 -s-o% --—----I I Signature:
Test Number, version & name: cCo-& Accom ak PO 23 vox
Control objective : 1
Population Size.......... 2..... Sample Size................ 122% Weeks TO.......
1 2 3 4 5 6 7 8 9 40 I11 [12 {13 {14 [15 I 16 [17 I 18
YIN YANLLY/ALLY/8 I Y/NLY/N EL Y/N LY/N-IY/N_IY/N [Y/N I Y/N [Y/N I Y/N I Y/N I Y/N [Y/N I YA
Comments
“onclusiontoCO Controls wm o)ace
r T
Recommendations for CO I= one
Control objective_:
Population Size. ...... Boi. Sample Size...
1 2 3 4 Srolh Gly 7 8 9 10 [11 [12 113 I 14 [15 [16 I 17 I 18
YPN YIN] YAN YARKTLYZN-L Y/N I YIN [YN [YAN TYAN Y/N _LY/N Y/N Y/N I YAN YIN I Y/N [YIN
rT smments Nont on hank
Conclusion to CO Contras plc. ce
Recommendations for CO Wene
122
Version one prepared by Paul Holland
Gy
’ Control objective : “>
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Version one prepared by Paul Holland
Population Size... Sample Size... % Weeks Oo. eecees
1 2 3 4 5 6 7 8 9 10 [141 [12 113 114 I15 116 I 17 I 18
YIN_LYIN TYAN LYNE Y/N Y/N EL YAN EY/N Y/N Y/N, I Y/N LY/N, LINE Y/N Y/N Y/N [YIN YIN
Corments Mone On hard Wime SY POcdu
Conclusion toCO —§C@nYrols we piace _
_
zcommendations for CO I —2ore_ _I
Control objective : Q
Population Size.a77 Sample Size... rcv % Weeks-~—TIo........
1 2 3 4 5 6 7 8 9 10 [11 I12 [13 114 115 I 16 I17 I 18
Yin YIN_ [YIN [YAN [YIN_ I YIN_[ YAN [Y/N [YIN] YIN [YIN YIN [YN LYN [YIN [YIN [YIN [YIN
Comments
Conclusion toCO Covi) Soe s2lacs.
Recommendations for CO W200
Control objective :
423
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J Ss
, Population Size........ Quon Sample Size... .% ~~ Weeks.4%. To. S.2Z..
7 [2 3 4 5 6 7 8 9 10 [11 I12 [13 [14 115 I 16 I 17 I 18
Yint Tyin_ [yin [yin [YIN TYIN-TYIN Lyin: [yin [YN [yin [yin [yin Tin [yan [yan I Yin [YIN
Comments NOne On row
Conclusion to CO
Recommendations for CO
Control objective : é
Population Size.......Q........ Sample Size......00....% Weeks... TO...
4 2 3 4 5 6 7 8 9 40 [11 I 12 [13 I14 I15 [16 [17 [18
YIN_[YIN_[ YAN LYN [YIN [YIN [YIN [YN TYIN [YIN LYN [YIN YIN TYAN Y/N LIN I Y/N] YIN
Comments ware On nar
vonclusion to CO SwiesoSt Ma Srer Oncond. Oy 2d S
Recommendations forCO_ CONtro!S Wn 2 aon
Control objective :
Population Size................ Sample Size... eee % Weeks....... TO...
Version one prepared by Paul Holland 194
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17 I 2 3 4 5 6 7 8 9 10 I11 {12 [13 {14 [15 [16 17_ 148
Yih {YIN_L YN [yin Dyin [YN DYN YN LYN YIN [TYIN_TYIN, YIN [YN YIN [YIN [Vin TY
Comments
Conclusion to CO
Recommendations for CO
Control objective :
Population Size...........
1 2 3 4 5 6 7 8 9 40 {11 [12 I13 [14 I15 [16 {17 I 18
YIN_ [YIN [Y/N [YIN [Y/N -TYIN [YN T YAN [YIN TYAN I Y/N YIN, I Y/N Y/N I Y/N] YIN I Y/N] YIN
Comments
Sample Size..
Conclusion to CO
Recommendations for CO
125
Version one prepared by Paul Holland
at
For completion by the Lead Inspector Date initial Remarks
Closing meeting performed 23.03.04 HH
P&A books retumed HH NA
Any additional report sent - via email 25.03.04 HH
Serial numbers verified on site HH NA
Rems checked on site via Post Audit Activity HH NA
Cheques to processing centre verified on site HH NA
Travellers Cheques serial numbers verified on site HH NA
MVL serial numbers verified on site HH INA
Cash Usage sheet completed 23.03.04 HH
Unused documents deleted 23.03.04 HH r&b
Summary form completed 23.03.04 HH
File e-mailed to P32 File 25.03.04 HH
Audit papers filed 25.03.04 HH
For completion by Typist Date initial Remarks
Report despatched to auditee
For completion by Post Audit Support Date Initial Remarks
Rems checked (SAPADS)
‘erify cheques to processing centre to Mainframe. 13-Apr-04Idh.
Serial numbers checked
IDVLA sheet sent (if complete) nla
Stock rems checked
Error notice report checked nla
Yes No
Travellers Cheque serial numbers checked on site u ul
IMVLs checked on site U a
Rem pouch numbers
For completion by Planning team Date initial Remarks
PAF discrepancy follow up activity completed
—_
N
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I FIESETA ]
BRANCH] Marina Drive I
[os PREPARED BY [Helen Holingworth
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Postal Orders - Face Value]
STOCK REMATANCES Subsequent I STOGK REMITTANCES Tibsequent ok Pouch numbers of any rem
RECEIVED up to audit T vp to audit prepared for daspatch prior to audit
Game Licences] ‘Game UeancasI
Phitatic RernsI Phiten
Tat Class stamps Tat Class stampsI
2nd Class stamps I 2nd Clase stamps
Postage - Other EEX) Postage - Other
Books - Vending] Books - Vending]
Books - Other ‘Books - Other
1st Class self adhesive 1st Cass sol adhesive
2nd Cass sel adhesive 2ne Class self adbesive
‘Discaunt Wale StanysI Discount Wale Stars]
[ST ghana Conds [ei phons cards
30] 25]
20] I
10 100]
Home Help(Care StampsI Home Heig/Care StampsI
Ce
127
Gatien
ROE
BZ
cx}
THORS]
Fil
atl
‘Sun EE
Non
Tues ze) SOBT FR
weo} NU VOLET Gat a
[STANT ACTIVATE THORS]
THURS]
sal
Sunt
wonI
Tite at
EET
BE
Sais]
[PRE ORDER FORE:
LOAN TORS.
[TOR UP Taw)
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128
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ATTACHED DOCUMENTS
P32
(v29) AUDITLEADER: _ [Helen Hollingworth I
BRANCH NAME: [Marine Drive ]
Cash Usage Spreadsheet
bx4
Cash Usage Sheet
S\ 129
A
Cash & Chgs
ao Brive’ [Cobe [213337" Prepared by [Helen Hollingworth ] [CHEQUES TO HAND
Amount Services Amount I Senices
CASH SUMMARY CASH ON HAND SUMMARY I DECLARED DIFFERENCE 31.41
£100 E100 z 5 amare
£50 £60 200.00 1200.00
£20 £20 29780.00:
£10 £10 16040.00.
£5 £5 3370.00}
#7 notes £7 notes “ile
£2 coins £2 coins 968.00.
£1 coins £1 coins 2385.00 I
SOP 0p 312,00 I"
20. 20p 337:20
10p 10p 137.40
5p 5p 208.90.
2p 2p 79.20
4p tp 7 69.60
Unusable Unusable 945.00;
osabehital fares ea “Sub. total. [~~ 84132,60,
LOTTERY LOTTERY 955.00 f."9$5.00
EURO. EURO a i
FSTOTARSI TOTAL <<" §5087.50:] “" -§5087.50
E700. £50 £20 £0 iy Etnotes [ f2coins I Et coins oe Shat
200.00 28000,60 75000.00 3000.00 68.00 75.00
1780.00 1040.00 370.00 400.00 260.00
600.00 1500.00
500.00
20.00
ear gets ene 746040.005] fe 3370.00 [ions i8@360:00.
30p 20p Top 3p 3p. Tp Unusable I Cottery EURO
32.00 720 080 080 T20 O50 20.00 958.00
250.00 80.00 6,60 3.10 18,00 1,30 4120.00
30.00 250.00 30.00 100.00 18.00 200.00
100.00 100.00 20.00 §.00
5.00 20.00
Es fare 87.204
a
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Prctonat Alr Letters (Singles)
‘Ait Cards ~ Slogios x £1.04
Ai Cards - singles x £1359
BRANCH Marina brie COE ZENE
‘Shest 4 s
Be
18 86
2p 360]
4“ 44
5p 247)
zy 200)
8p Ee
309
20p 200)
2p
3p
34p ia
3p 200
Euro
30p 200
40p I ___200)
ap
4p 76
4p 260]
419 26
‘0p ca
8p 203
BI 431
£1.50p 83
£2 23]
$3 5
£5 Fl
80
Zip
3ip
‘Chistiias Stamps 5p
‘Christinas Stamps £5.12
‘Migcallaneous Postage BH
‘Aerogrammes (Singles) I
Discount Packs —
Prctria Aerogramme Packs =f
Xonas Air Letters
1st Class saif adhesive (100)
2nd Class seit adhesive (100)
ii
Stamp Gooks 4. Other
131
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‘Other Stock
BRANCH] Marine Drive CODE "I 243337. red by {Helen Hollingworth:
Game tcantes 7 z z 4 3 D No. Value
Red
‘Green
Blue
Occasional
Dealer
Keeper,
Philatelic items
FDCs x 25p a
PCO's x 30p ES
£243 7
£2.95 74]
£1.92 44]
£230 7
£3.90 5]
Odds. 339)
Discount Stamp Books.
‘Self Adhesive 6 x tst
Solf Adhosive 6 x 2nd
‘Self Adhesive 12x 1st
Self Adhesive 42 x 2nd
4 x Europe rate up to 40g
4.x Rest of World up to 409 =
8x Euro ES
6x 42p es
6x 66p
Chiistmas 24 2d. I ¥
Chwistmas 12x st”
‘Miscellaneous:
Discount stamp
Books (£ value)
Home Help
79
22
3
7
7]
3
5
79
7]
2]
ci
5
I T T I i
3
20)
cS)
4
6
ca
32
a
3
3
ES)
EE Soe geabS 1362.00
~“\
t 132
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‘BRANCH PRICE" Jitarine Drive [CODE TRISSSF Preset ny [Molen Hol a
TALUE
133
9S
eh
Ret
ic
f BRANCH IMarine Drive
[cove
[213337 _ [preoarea by
[Helen Hollingworth
]
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MILK
EEB
GAS
COARSE
SALMON
MANWEB
BUS
B/Fwd
72
6255
not
rec
Add New
Sub Total
272
£6255
Issued
7
435
Spoilt
Returned
Stolen
S/B to: Hand
65)
$820
Actual on Hand
64
5955
76) 9
Variance
-1
135
76 9
Travellers Cheques Reconciliation
£ Sterling
uss
Canadian $
Australian $
Euro
On Hand
Stock In
Subtotal
Spoilt / Returns
Stolen
Sold
On Hand
Subtotal (D+E+F+G)
TOTAL
Franking Machine Reconciliation
Balance brought forward
Cards withdrawn -
New cards introduced +
Total
Cards on hand
Variance
Week
Value in CAS
Value in CA1
Value recorded on P3341
Value in cash account
Rec
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+ ee ee ee
Sel
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MVL Rec
[ BRANCH NAME Marine Drive ]
{ FAD CODE 213337 ]
[ DATE OF AUDIT 23.03.2003 ]
{ PREPARED BY Helen Hollingworth ]
Motor Vehicle Licences
Put X in the box if
this last column
is a part weekI
Week Number
Week Ending
Discs found on hand at audit
part week
a
50 54 52.
Licences on hand
previous week
Add new stock received
Total
Valid licences issued
on V594 {V10)
mM
Valid licences issued
on V595 (V11)
hee]
Spoiled Licences
arn
Total Used
Total Stock At Counter
Sel
Main stock still held by
Officer in Charge
Total On Hand
ae ead
Licences Returned To
Hemel Hempstead
Reconciliation: Total (=C)
VARIANCE
“>
iN
ON
Ss
Equip
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EQUIPMENT USED
USER
MAKE & MODEL
SERIAL NUMBER
Audit Laptop Computer
Helen Hollingworth
IBM
552L92W
Audits Calculator
Audits Calculator
Audits Calculator
Audits Calculator
Audits Calcutator
Audits Calculator
Helen Hollingworth
Chris Taylor
texet
Aurora
SL608
DT80
Note Counter
Office Calculator
Office Calculator
Office Calculator
137
Stock Management Compliance Audit Test
Does the office order fortnightly 7
{For monthly ordering insert No)
Group A Products
Stock an hand week
‘Stock received in period
‘Stock retumed In period
Stock on hand week I
Total sales
Average weekly sales:
‘Maximum holdings at any time
Value of excess stock (if applicable)
a Group & Products
‘stock on hand week wa
‘Stock racetved in period
Stock retumed in period
‘Stock on hand week
Total sales
Average weekly sales
‘Maximum holdings at any time
Value of excess stock (if applicable)
Bel
SM CAT
BRANCH] Marine Drive [COO PERERA Helen Hollingworth
‘Bruen Gas Postal TW Saving Wit [Water Aumorty I Virgin 2 TMobile I Vodagrone I Elacticity
Saving Stamps I __ Orders Stamps _} Saving Stamps I Saving Stamps I_Phonecards I _Phonecards I Pronecards I Phonecards_I Saving Stamos
$0.00, £71280 I £758.00 _I~ £236.00 £0.00 80.00 £0.00, £0.00
580.00 iso B za} £0.00: “£0.00, 1
£0.00 £323.14 00 £0.00, £0.00 £0.00
‘Gefiive Semmes Stamp) Wendin” Retell sin sain Cai 2
Books Books ae at any tone,
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P32
(v29)
ATTACHED DOCUMENTS
AUDIT LEADER:
BRANCH NAME: [Marine Drive ]
Document.
139
Robbery/Burglary
Docs
60
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140
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To: From: cc:
Head of Area
Date :
Audit of Marine Drive
The following control gaps were identified at the audit of the above named
branch on 23.03.2003
Personal cheques on hand incorrectly treated
Misuse of monies
Cash and stock not secured during lunchtime if not on premises
Safe left open
Safe keys left in safe door and not secured
Unauthorised amounts held in suspense account (>£1000>8 weeks)
Cash not listed accurately over £500
Travellers cheques not kept in safe
Foreign currency not held securely
Procedures for adjusting losses and gains were not adhered to
6% 141
To: Error Notice duty
From:
Date :
ERROR NOTICES
BRANCH:
FAD CODE:
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The audit at the above branch revealed the following outstanding error notices on hand
and brought to account during the audit, plus those as issued in the Lotus Notes Prep File
Additional Information :
142
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To: From: cc:
Cath Oglesby Helen Hollingworth
inspector
Date: 25" March 2004
Audit of Post Office ® Marine Drive branch, FAD 213337
An audit took place at Marine Drive Post Office on the 25" March 2004.
Helen Hollingworth led the audit and in attendance was Chris Taylor. The audit
commenced at 8.00am and on our arrival the sub postmaster was very pleased to
see us. He explained problems he had been having at the office regarding
balancing. His problems with balancing started in week 43 with a mis-balance of
~4230.97. He was adamant that no members of staff could be committing theft
and felt that the mis-balances were due to a computer problem. He had been in
contact with the Retail Line Manager Cath Oglesby and the Horizon help line
regularly since the problems began. The following table gives further weeks
balance declarations on the cash account.
48 -3509.18
46 = -8243.10
45 = -6730.01
44 = -6754.09
43° -4230.97
48 -3509.18 This amount put into suspense week 49
48 -8243.10 This amount put into suspense week 47
45 = -6730.01 Rolled loss
44 -6754.09
43 -4230.97
In week 47 £8243.10 was put into suspense. Although horizon had been
contacted and the Retail Line was aware of this figure, this was not authorised. in
week 49 £3509.68 was added to make the amount carried in the suspense
account total £11752.78. This was also not authorised.
week 51 balance -£11210.56
suspense account -£11752.78
expected audit result - £22563.34
difference at audit - £2795.41 (-£1769.00 lottery -£1026.41 cash)
audit result - £25758.75
On the completion of the audit the Retail Line Manager Cath Oglesby was
contacted, along with the Investigation team and the Audit Line Manager. The
sub postmaster was suspended pending enquiries and an interim postmaster was
put in charge at the office.
143