POL00088887
POL00088887
A short guide to the Audit Reporting Tool (ART)
The ART is a Microsoft Excel document which is used to record the results from audits and to
generate reports where required to internal stakeholders and Postmasters. It is used for all four
types of audit:
Full audit —a full physical check of all Post Office assets and comparison with Horizon
derived figures. Reports sent to internal stakeholders and the Postmaster
* Closure audit — At a closure all POL assets are verified and remitted out and this is recorded
on the ART. Report sent to internal stakeholders only.
¢ Post security incident audit (e.g. robbery/burglary) - a full physical check of all Post Office
assets and comparison with Horizon derived figures to determine the loss to be attributed to
the incident. Reports sent to internal stakeholders and the Postmaster
e Transfer audit - a full physical check of all Post Office assets and comparison with Horizon
derived figures which is then agreed by both outgoing and incoming Postmasters.
Front page
aa a ans I
Options
— ie: —
Prices I coretesee Information I
ens I
Active scratched ——_—Aeived Scatchard eee I
yak fesoncon I
Prior to an audit taking place the auditor clicks on the “Planning” tab and enters the branch code for
the branch to be audited, details for the branch are pulled from a central database and the branch
details are then populated. Further details are manually entered on the Planning page to include:
date of audit, type of audit, audit leader, other auditors in attendance, if the branch is a Multiple, if
the branch is a Core/Outreach.
At the audit
The ART is populated with figures obtained from various Horizon produced reports such as: last
Branch Trading Statement carried forward figures, remittances in/out during the current Trading
Period, cash/stamps/currency on hand, suspense account entries, sales & receipts and payments
from the office snapshot printed on the day of the audit.
INTERNAL 1 13MAY21
Office Snapshot
Cash on hand £0.00}
ATM dispensed
Other MOP including cheques £0.00]
Suspended Session £0.00}
Foreign Exchange (£ equivalent) £0.00}
Postage (1p - £1) £0.00}
Subtotal £0.00 I
Suspense Account £0.00}
Spoilt Postage Labels £0.00}
Total £0.00 I
D Carried Forward from BTS
Last BTS date
Cash on hand £0.00
All currencies awaiting collection £0.00}
Suspense £0.00}
Other MOP £0.00]
Foreign exchange £0.00}
Other Postage £0.00}
[Total I £0,00 I
POL00088887
POL00088887
This gives the expected position of the cash and stock held at branch. A physical count of all POL
assets is completed, and the figures recorded on signed working papers. Figures are then entered on
the relevant tab on the ART.
l Cash / Foreign currency etc. I
Notes & Coin Ensure value entries are correct for chosen denomination (e.g. £75in £50 notes isnot possible)
Stock Unit I _Hi00 Bo Bo ao Brote I Anos I_ Seon a Ficoin I Sock Totals
201
»total>> [0.00 I e000 [£000 [ 00 [ 00 I «00 [ oo [ 00 I £0.00
Grand Total
Coin & Other ct for chosen (e.g. £5.25 n 50 pence pieces isnot possible)
Stock Unit ‘S0p 3 2p 7p Unusable I Paystation I Lotto I Stock Totals
2.
tot =a eae ae mee moe eae
Grond Total
INTERNAL 2 13MAY21
POL00088887
POL00088887
‘Filter @ Unfilter
I 30
Stock Item _ x Waive ~ [Total Voli ~ [Total Value 4
*DC (first day cover) £0.30 0 £0.00
2ostcards £0.45 0 £0.00
Ist Class £0.85 0 £0.00
Ist Class - Large £1.29 0 £0.00
SF 1st Class £2.25 0 £0.00
3SF 1st Class Large £2.69 o £0.00
2nd Class £0.66 0 £0.00
2nd Ciass - Large £0.96 0 £0.00
3piDel SD1 (Small C5) E765 0 £0.00
3piDei SD2 (Large C4) £7.65 0 £0.00
3pDel SD3 (Large C3) £8.95 0 £0.00
Special Delivery 9:00am, 5009 £25.18 9 £0.00
Special Delivery Stamp (up to 100g) £6.85 0 £0.00
Special Delivery Stamp (up to 500g) £7.65 0 £0.00
Self Adhesive 2nd x 100 £66.00 0 £0.00
2nd Class x 50 Large £48.00 0 £0.00
Self Adhesive 1st x 100 £85.00 0 £0.00
Ist Class x 50 Large £64.50 0 £0.00
Special Stamp ist £0.85 0 £0.00
Special Stamp 2nd £0.66 0 £0.00
Special Lge Stamp ist £1.29 0 £0.00
Special Lge Stamp 2nd £0.96 0 £0.00
Where there are multiple stock units the ART will collate figures for each stock unit to produce an
overall on hand figure for the branch. Once all the entries have been made the “Results/Snapshot”
tab on the ART will show the audit result which is a comparison between the expected and actual
value and volumes on hand for cash, currency and stock items/stamps.
Results Page
Full audits and Robbery/Burglary audits require sections A to F to be completed.
Transfers only require the snaphot values in Section A.
Oficesnapshot I verified tava I Assured Amounts I volume Difierence I cashaiierence]
cash on hand eo.09 [ zo.09) 20,
JATM dispensed £0.00] Ex
lother MoP including cheques £0.00 Ex £01 £0.09
suspended Session £0.09 £0.
Foreign Exchange (£ equivalent) £0.09] Ex £0.00
Postage (1p - £1) £0.00] £0.00] £0. £0.
subtotal £0.00 I £0.00 I £0.00 I I £0.00]
suspense Account £0. £0. 20 £0.00
spoitt Postage Labels £0.06] EY £0.09]
frotat £0.00] £0.00 I £0.00 il £0.00 I
[Branch stock Full Audit, R&B or Crown audit I £0.00]
Further entries may be required to obtain a final result e.g. TAs/TCs not received or processed. A
final figure is then produced
INTERNAL 3 13MAY21
Current Trading Position
Todays findings £0.00)
TC's not processed £0.00}
TA's not processed / received £0.00}
Net discrepancy from snapshot £0.00}
Late transaction £0.00}
Confirmed pending TC £0.00}
Transaction errors revealed to
documentation £0.00)
Currency revaluation £0.00}
[subtotal £0.00 I
Postmaster Account Balance £0.00]
Total £0.00
These two totals should agree (match) £0.00
POL00088887
POL00088887
a4n8yj annisod se moys
aseajd youesq samo od
J) 2434 aAneBau e se Moys
aseajd 1Oq Samo Yours II
The result of the audit is then communicated to the Postmaster and an email address obtained in
order to send a copy of the audit report following the audit. The audit report shows the result and
breaks down where there were discrepancies (if any) i.e. cash shortage, stock surplus etc. The audit
report tab also contains a free text box for the auditor to record any important observations or any
other relevant information.
Once the audit report is written the report is emailed to the Postmaster.
Once audit reports have been sent the ART is uploaded to a central SharePoint site for storage.
INTERNAL
13MAY21