Compliance Team Process for Auditing
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Branches Without Access to Horizon
Document Information
Title Audit Process Manual
Category Standard
Subject Post Incident Auditing without Horizon — Chapter 14 of
Audit Process Manual
Version 1.0
Control
Author CM Branch Auditor
Owner Audit Process Specialist
Purpose Process for auditing branches with damaged Horizon
equipment
Audience Compliance and Audit Team
Keywords Audit Process
Privacy level In Confidence
Document Post Office Sans 14
format
Document type I Electronic (MS Word. Doc), Paper,
Review date September 2006
Expiry date Ongoing subject to review
Approval
Role Name(s) Date
Business input I Michael Dadra Dec
2006
Version control
Version No. Reason for issue Date
Version 1.0 Original process 01/11/0
6
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Post Incident Auditing Without Access to Horizon
Section 1. Introduction
1.1
1.2
There will be occasions when we do not have access to
Horizon so are unable to produce the various reports used to
verify assets (held at a branch) as well as undertake a
Trading Statement for the branch. This would normally follow
critical incidents or acts of gods such as fire, flood, or other
instances causing structural damage resulting in damage to
the Horizon system itself, and the inability to produce the
printouts required.
In such circumstances it is impossible to complete an end-to-
end balance without producing reports from Horizon.
Therefore the overriding objective will be to verify and record
assets on hand, and make provision for their security. The
assessment may be undertaken on site or off site depending
on the circumstances, which must be evaluated at every
incident.
Section 2. Preparation
2.1
2.2
Where possible, prior to attendance the lead auditor should
attempt to contact the branch or other Post Office official on
site to gain an idea of the circumstances, level of damage
and to arrange attendance times.
If there is significant structural damage and/or there will be a
delay in attending, then to prevent unnecessary exposure to
risk, the SPMR can be asked to bag up the assets following
the procedures below, ready for collection. The lead auditor
can provide telephone support in arranging for the removal of
the assets.
Section 3. On Site
3.1
When asked to attend such an incident, the auditor should
first follow the procedure laid down in the audit process
manual for critical incidents, and complete a risk assessment
3.2
3.3.1
3.4
3.5
3.6
if necessary. Entry should only be made to the premises if it
is safe to do so.
A visual assessment of the level of damage should be made.
Minor/Localized Damage
If the damage is localized, does not affect the fabric of the
building and providing it is safe to do so, then the cash and
stock on hand may be assessed on site as normal and
entered onto an Audit of Accounts P32. If possible, the
Subpostmaster or his representative should witness the
assessment and sign the cash and stock sheet as confirmed.
If possible, any relevant hardcopy documents relating to the
state of the accounts for the branch should be obtained. This
may include the last BTS statement; an office snapshot
produced by the Subpostmaster/Officer in charge the night
before, cash declaration or a suspense account printout.
These details should be entered onto the P32 in the normal
way.
Any transaction documents such as Giro
deposits/withdrawals, or NSB documents still on hand should
be summarized manually, entered onto the P32 and
despatched to the relevant client. Any cheques on hand
should be counted, their value input to the P32, and
despatched.
Subject to approval by the Contracts and Services Manager
and/or a Security Manager, the assets may then be secured
on site. If this concurrence is not given, arrangements should
be made to defund the branch. In this event, it should be
explained to the inventory team that defunding is to take
place without the benefit of Horizon, and will instead be
conducted manually, using locally produced despatch
receipts. The reason for defund should also be explained to
the inventory team so they are fully aware of the
circumstances.
In the absence of Horizon access, for defund purposes a
P88é4 (or locally produced equivalent) should be completed
for the return of cash, which should be sealed in one-trip grey
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3.7
3.8
3.9.1
3.10
rem pouches for notes and appropriate denomination coin
bags for coin. Stock should be entered on form RS1 (see
appendix A), and sealed in one-trip green pouches. Similarly,
MVL’s should be listed on form ‘RS MVL’ (see appendix B),
and sealed in a one-trip green pouch. Three copies of all
documentation should be prepared, one copy enclosed with
the items despatched, one given to the Subpostmaster, and
one retained with the audit papers.
All the pouches should then be entered onto the old style blue
rem collection book if available (now obsolete as a stores
item, but still acceptable), or in triplicate on A4 paper stating
bag numbers, branch details, date, and signatures of
despatching and collecting officers. One copy of the collection
receipt should go with CIT, one to the SPMR, and one
retained with the audit papers. CIT personnel carry a scanner,
having the ability to scan pouches received, producing a
receipt. This should be obtained and attached to the audit
papers.
Major Damage
If the damage does affect the fabric of the building, and/or
Post Office ® assets are considered to be at risk, then
subject to approval from the Contracts Manager responsible
for the branch and/or a Security Manager, the assets should
be removed to an alternative secure location such as a cash
centre (preferred) or a local Crown Office, before any
assessment takes place.
Contact should be made with the destination, informing them
of the situation, and requesting them to keep all pouches and
coin bags separate and secure until a formal assessment can
be arranged. An emergency defund of the branch should be
requested, explaining that defunding is to take place without
the benefit of Horizon, and will instead be conducted
manually.
Any transactional documentation on hand should be dealt
with as per the above procedure, and if possible, retrieve any
documentation from the branch, which may assist in
completion of the P32, such as the last trading statement.
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Do not attempt to count any of the assets, but in the presence of
the SPMR or other witness if not available, seal all the cash and
stock as per the above procedure. Work swiftly and be mindful of
security at all times.
Record the pouch serial numbers as above either on the blue
collection book, or in triplicate on A4 paper, and await arrival of CIT.
Where possible safe accommodation of the pouches should be
provided until pickup.
Section 4. Off Site Activity
4.1 After pick up, arrangements should be made as soon as
possible to visit the holding branch or cash centre to conduct
the assessment. It is imperative that a minimum of two
auditors should conduct the assessment, so that they can
bear witness for each other.
4.2 Physically check the pouches to ensure there has been no
tampering, and confirm the number of bags/serial numbers to
the despatch sheet before opening them.
4.3. The cash and stock should be treated as if it was still on site,
with manual despatch documentation prepared. It can then
be entered on to the P32, and arrangements made for its
dispersal. Similarly, all documentation should be completed in
triplicate, with a copy forwarded to the Subpostmaster.
Once concluded, the P32 should be finished and forwarded to P32
file as normal, noting the circumstances in the e-mail.
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RETURNED STOCK
RS1 (Appendix A)
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FAD
Code
Office
Name
Tel No.
Print
Name
Postmast
ers
Signature
Pouch Number
s
Send the
completed form
together with
the returned
stock, on your
next scheduled
stock delivery
day to;
Post Office
National Secure Stock
Centre
Breakspear House
Maylands Avenue
Hemel Hempstead
Herts
HP2 4SF
Date Stamp
If you return your stock in a week
other than C/A Week number
Then please enter the new C/A week
number
TABLE A __ Enter details of the returned stock below. The unit of measure can be found on the
P4653 order form
@) (>) © @ Horizon
# Unit of Unit Total Rem Out Icon
Item Code Description of Stock Quantity Measur Value Value Removal Date
e
7
2
3
4
5
6
7
8
9
1
)
1
1
1
2
1
3
1
4
1
5
1
6
Please do not TOTAL TABLE A
send Cash B/FWD TOTAL TABLE B
or Postal Orders I B/FWD
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to the NSSC B/FWD TOTAL “Serialised Value Stock if
Included” TABLE D
Hemel Hempstead TOTAL VALUE TABLES A+B+D
FOR NSSC Reference Movement Number
USE ONLY
Return Checked by & Date Date return shipped from office
Return entered on STAMPS Value of Return entered on
by STAMPS
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RS
MVL___ Appendix B
Motor Vehicle Licence Returns
FAD Code
Office Name
Date of Return
Office Telephone Number l
PLEASE RETURN ALL DISCS EXPIRING ON OR BEFORE (month & year)
TOGETHER WITH ANY OTHER DISCS YOU WISH TO RETURN AND LIST BELOW
Serial Numbers
Item Code / Quantity From To
Expiry
For use by NSSC only Date Office Date
Stamp
Return Checked by
Return Entered on STAMPS
by
Reference Movement
Number
Date Return Shipped From
Office
Week Number Waste Bag Number
For NSSC Use Only For NSSC Use Only
Stock Code Number of Discs Stock Code Number of Discs
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