LOSSES AND GAINS
POLICY WITHIN THE
POCL AGENCY
NETWORK
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Version 1 (20 November 1998)
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INDEX
Section
Section 1
Section 2
Section 3
Section 4
Section 5
Appendix A
Appendix B
Appendix C
Appendix D
Appendix E
Appendix F
Appendix G
Appendix H
Appendix I
Appendix J
Appendix K
Appendix L
Appendix M
Subject
Page
Introduction and Purpose 3
Preventative Measures
Crimes against the Post Office 7
Accounting Losses 13
Recovery of Deficiencies following
Termination of Contract 15
Write Off Authority Levels 16
Recommended Preventative Measures 17
Financial Hardship 21
Robbery and Burglary Process 22
Losses and Gains at Agency Outlets 27
Forged Notes / Envelope Shortages 31
ATM / SVM Losses and Gains 38
Transaction Errors 42
Remittance Disputes with Outlets 47
Missing Document Cases 51
Guidelines for Relief from Accounting 54
Losses
Repayment Process 55
Write Off Process 57
Index to Forms and Vouchers 59
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INTRODUCTION AND PURPOSE
This policy document has been developed under the auspices of the
Counters Risk Management Committee (CRMC), in order to provide
clear and consistent guidelines about financial losses within the agency
network. The overall purposes of the guidelines are:
¢ To ensure probity, objectivity and conformity across the network
¢ To protect Business finances and minimise outstanding losses
¢ To clarify roles and responsibilities
¢ To ensure equality and fairness of treatment of subpostmasters and
other agents.
This document replaces subrem 5/88, and all preceding instructions
on the treatment of agency losses.
From a purely contractual perspective a subpostmaster or other agent
is responsible for all losses caused through his own negligence,
carelessness or error. He is also responsible for all kinds of losses
caused by the actions of any assistants, managers or relief
subpostmaster employed by him. However, this stance may be varied
in appropriate circumstances. These guidelines, which are consistent
with the contractual relationships we have with our subpostmasters
and other agents, seek to clarify those circumstances where some
mitigation might be admissible, and provide a clear framework for
line managers to approach the issues of financial losses within outlets.
This is an important financial issue for the Business - losses impact
significantly on the bottom line and run contrary to the ‘right first
time’ culture which is necessary for our overall commercial success.
The general principles addressed by this paper are, of necessity,
mandatory upon Regions. However, the detailed processes by which
these principles are deployed are for Regions to determine in the light
of their particular circumstances and structures. Recommended
processes which Regions may use as the basis for constructing their
own systems, are given in the Appendices to this paper. As job titles,
locations, processes and responsibilities are not consistent across all
Regions, those contained in the Appendices may need amending to
reflect what is appropriate for each Region.
The Recommended processes will form the guidelines that will be
used by National Audit when auditing procedures in Business Units.
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If any unit chooses to utilise its own alternative processes, therefore,
those alternatives must be equally robust and achieve the same aims.
These guidelines are structured by initially looking at the preventative
measures that are available to minimise the occurrence of losses in the
first place, followed by consideration of the approaches to be taken
when there is crime committed against the Post Office which leads to
financial loss. They also cover accounting losses at outlets which are
not due to crime, but may be due to careless and poor accounting
practice. Finally they deal with the appropriate levels of authority that
should be deployed for write-offs.
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SECTION 1 - PREVENTATIVE MEASURES
Naturally, the best way of minimising losses is to prevent their
occurrence in the first place. There are ways in which any office’s
vulnerability to losses can be reduced. These fall into two broad
categories - measures that can be taken by outlets and measures that
can be taken by POCL. A list (which does not pretend to be
exhaustive) of detailed recommendations is at Appendix A, but the
broad headings of areas which should be considered are as follows:
1. Preventative Measures by Outlets
11 Employment of Assistants
11.1 The contractual position in this respect is clear:
A subpostmaster must provide, at his own expense, any
assistance which he may need to carry out the work in his
sub-office.
Assistants are employees of the subpostmaster. A
subpostmaster will be held wholly responsible for any
failure, on the part of his Assistants, to apply Post Office
rules, or to provide a proper standard of service to the
public. He will also be required to make good any
deficiency, of cash or stock, which may result from his
assistants’ actions.
1.1.2 Prior to employment of staff the subpostmaster
should take all reasonable steps to ensure that the candidates are
in all respects suitable for the position. Details of new staff must
be supplied to Agency Recruitment for completion of Personal
Declaration P13/P250.
1.1.3 The subpostmaster should take all reasonable steps to
ensure that staff in his employ are acting honestly and to
minimise the opportunities for them to act otherwise. If the
office is showing consistent shortages and assistant dishonesty is
suspected, the subpostmaster should be prepared to undertake
whatever checks are necessary to pinpoint where the problem
lies.
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1.2 Adherence to correct security procedures
Correct security procedures are essential to protect
subpostmasters and their staff from harm and to protect POCL
cash and stock. Adherence to those procedures, consistently
and reliably, is key to preventing unnecessary risks in this
respect. Failures in this area are serious issues, particularly if
they are persistent failures. The “Counter Attack” booklet is a
key reference document in this respect. Its provisions are not
mandatory upon agency outlets, but failure to adhere to its
principles without good reason must cast doubts on an agent's
competence in a security context.
2. Preventative Measures by POCL
RNM Loss Control Process
RNMs are accountable for all losses at their outlets and therefore the
need to practice preventative measures in this area cannot be over
emphasised. This is particularly true in misuse of funds cases, which
are breaches of contract and must not be treated leniently since this
encourages low standards of financial propriety
Authority To Hold Losses In Unclaimed Payments
The Subpostmaster’s contract requires that losses are made good without
delay. Immediate settlement is, therefore, the contractual norm. RNMs,
however, can authorise (in writing - Standard 5, Appendix M) losses to be
held in unclaimed payments for a period of up to 8 weeks. This
arrangement should not be seen as a rubber stamping exercise and agents
should have to justify their reasons for not making losses good immediately
(e.g. known error made and error notice to be issued; misbalance is against
current balancing record).
Immediately following the 8 week period, it is the RNMs responsibility to
pursue such cases. Where error notices have not been issued to clear the
original loss then arrangements should be made, without further delay, to
make the loss good.
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SECTION 2 - CRIMES AGAINST THE POST OFFICE
In this section we deal with robbery, burglary, theft and fraud by
subpostmasters and other agents and their staff. We do not attempt to
cover the detailed process by which such incidents should be reported
and investigated, but, rather the approach that should be taken to any
properly identified loss that results.
21 Robberies and Burglaries
In the event of such an occurrence and the consequential identification
of a loss, the following process should be instigated:
2.1.1 RSIM investigates the incident. As the majority of
these investigations will be done as a desk top exercise as
opposed to actual visits to outlets, the RSIM should be provided
with a copy of the audit report on the incident. This will help
the RSIM reach a more informed conclusion and should include
details of any loss and a narrative which detailed the auditor’s
observations with regard to the possible cause of the loss
whether it be procedural or equipment failure. The RSIM’s
investigation will include full consideration of the agent's
account of the incident. The purpose of the investigation is to
discover why the crime was successful - and whether there are
any learning points for the future protection of that office or
others in the network. The investigation is not about attributing
blame. However in the course of the investigation a view
should be taken on whether or not a contributory cause of the
success of this particular crime was some negligence on the part
of the agent or his/her assistants.
In the majority of cases, where there is no suggestion of any
negligence, the RSIM will conclude his report and pass to the
RNM with any recommendations as to improvement actions. In
respect of the loss, it is POCL policy to fully write off any
burglary /robbery losses which are not caused by negligence
2.1.2 If, however, following his investigation, the RSIM
believes that there is a degree of negligence he should include
within his report his view on the level of any contributory
negligence on the part of the agent. In this context, contributory
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negligence means any security lapse on the part of the
subpostmaster or his staff which directly facilitated the specific
loss being investigated. Security weaknesses discovered during
the investigation that did not contribute to the specific loss
should not be taken into account as part of this determination.
The RNM may wish to separately follow up any general
weaknesses uncovered in the report through warnings or
actions under the contract with the subpostmaster. However in
considering what level of recovery to make from the
subpostmaster for a specific loss, only negligence that directly
contributed to that loss should be taken into account.
2.1.3 RSIM will give a general view on the degree of
contributory negligence in accordance with the following table.
Level of Contributory Negligence Proportion of loss caused by
the negligence
not culpable nil
partially culpable 33%
mainly culpable 66%
fully culpable 100%
2.14 The RNM then considers the RSIM’s report, liaises
with the RSIM for any points of clarification, and then contacts
the agent to advise him of the degree of contributory negligence
recommended in the report together with the reasons for that
assessment. The RNM should further advise the agent that he is
now considering the implications of that report in respect of
recovering from the agent that proportion of the loss identified
as being due to negligence (given the basic contractual position
that agents are responsible for any losses caused by their
negligence or the actions of their staff). The RNM must ask the
agent if he has any comment he would wish the RNM to take
into account in coming to that decision. (It is important to note
in this context that nothing said to the RNM by the agent during
a post-trauma counselling session can be taken into account by
the RNM in coming to a decision, unless it is subsequently
reconfirmed after the counselling session.) The agent is asked to
submit any comments in writing within 10 working days. It is
important that the RNM_ handles this correspondence
sensitively. If, for example, there has been a robbery with
violence it would be entirely inappropriate if the first contact the
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agent receives from the RNM is a note about the potential
recovery of monies. Throughout the processes following a
robbery or burglary there should be supportive help given to the
subpostmaster in recovering from what may have been a
traumatic experience.
2.1.5 The RNM then reaches a decision on the contribution
towards the total loss incurred by POCL which should be
required from the agent In coming to that decision he takes
into account the RSIM’s report, the nature of the incident and
the comments submitted by the agent. The RNM should also
take particular note of the circumstances of the incident. If a
subpostmaster is negligent and facilitates a successful raid, it
seems right for him to contribute towards the loss. However, if
he is attacked during a raid, is injured, or shows a commendable
resourcefulness and bravery, then the finest of judgements is
required in deciding the level of contribution. In making that
judgement the following guidelines should be followed:
2.1.5(i) Where the subpostmaster has received a bravery
award in connection with the same incident, or has been or is
likely to be nominated for one, full relief should normally be
allowed. If it is proposed to call for a contribution in such a
case, the HoRN should be consulted first.
2.1.5(ii) Where the circumstances of the case are insufficient to
merit an award, but commendable action has been shown or
injury suffered, this should be sympathetically weighed against
any negligence when assessing the contribution towards the
loss;
2.1.5(iii) The degree of negligence and therefore the level of
contribution will depend on the specific circumstances of the
incident and each case will need to be judged on its merits. The
degree to which a blatant disregard of security procedures led
directly to a robbery taking place and to avoidable losses being
incurred will be a critical factor in assessing negligence. (NB If
a history of security lapses is to be invoked as a factor, it is
essential that any previous warnings should be clearly and
carefully documented both within our files and with the
subpostmaster.) On the other hand, acts of bravery or
resourcefulness, and evidence of duress whether by threat of
violence directly or against hostages or severe risk of injury
should be taken into account as countervailing factors.
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2.1.6 Insurance cover for the first £2000 of any robbery or
burglary loss is available to subpostmasters. In normal
circumstances it is expected that the contribution required in
robbery or burglary cases would not exceed £2000 plus 25% of
the current annual gross remuneration paid to the agent. For the
majority of cases this is currently regarded as a reasonable level
which reflects the balance between the need for POCL to recover
lost funds, the commercial ability of the agent to bear the loss,
and the need to ensure that the avoidance of negligence is taken
seriously in the network.
However, the contractual position remains that an agent is
responsible for losses caused through negligence at their office
and there may be cases of gross negligence where it is
appropriate that recovery of more than this £2000 plus 25%
figure is warranted. In such cases the HoRN will be required to
countersign the decision.
The RNMs/HoRNs decision in respect to recovery of losses will
be subject to periodical audit and therefore full records of the
decision must be maintained. The decision should also be
communicated to the RSIM, the finance team and, if he/she has
not already been involved in it, the HORN
2.1.7 The RNM advises the agent of the decision and his
rights of appeal. The RNM should in this correspondence ask
how the agent intends to pay the decided level of contribution.
If the agent proves that they are not in a position to repay the
sum immediately, the RNM can give consideration to the
repayment being spread over instalments up to a maximum
period of one year from the date of the RNM’s decision in this
respect.
2.1.8 The agent has the right of appeal to the HoRN if he
does not agree the level of contribution decided or the terms
upon which the RNM is allowing repayment. In the appeal the
agent has the right to be represented by a recognised trade
union representative, and/or friend (as long as_ that
representative or friend is either an employee or agent of POCL)
2.1.9 The appeal can be conducted in writing or in person
( the applicant can request either option). The HoRN will take a
view on the case put to him about whether the contribution
requested is appropriate in respect of the incident and the level
of negligence, and whether the repayment terms are consistent
with the financial position of the agent. However, given that the
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maximum contribution required would not normally exceed
£2000 plus 25% of the agent’s most recent 12 months gross
remuneration, any mitigation agreed would normally be
confined to agreeing phased payment rather than any further
reduction of the amount required. Consideration of financial
hardship in this respect should follow the general guidelines
given at Appendix B. The HoRN can take the view that the
original contribution required was too high or too low on the
basis of his consideration of all the facts of the case, and/or he
could alter the method of payment in recognition of financial
hardship.
In the case where a RNM has made a decision, countersigned by
the HoRN, that a contribution level of more than £2000 plus 25%
gross annual remuneration is required, any appeal should be
heard by the RGM or a defined representative (e.g. the Head of
Finance)
2.2 Fraud/Theft against POCL by Subpostmaster or Assistants
2.2.1 Fraud/Theft by Subpostmaster
If the subpostmaster is suspected of fraud or theft an
investigation should be instigated and this may lead to the
termination of the subpostmaster’s contract. In such cases the
Business will seek to recover from the agent all losses incurred.
Advice from legal services should be sought on such recovery.
2.2.2 Fraud/Theft by a Subpostmasters Assistant
Subpostmasters are contractually responsible for all losses at their
office, including those due to actions of their assistants. In the
case of losses due to fraud or theft by an assistant, POCL may
require a contribution of up to 100% of the loss from the
subpostmaster, dependant upon the circumstances of the case.
Such cases need to be judged on their merits and RNMs should
consider the full facts of each case including comments from the
subpostmaster, in coming to a decision on the level of contribution
required. The general principle of a separation between the
culpability decision and the decision on contribution should be
followed, as in the robbery/burglary process. A major factor to be
considered is the extent to which the subpostmaster was in
effective control of his office and his staff, and whether he had
taken all reasonable steps to implement good security practice.
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If the subpostmaster is in a position such that he is unable to
make good the loss, the factors in cases of financial hardship
should be considered and a subsequent decision may be made to
write off part of the loss and/or give extended time for
repayment. In considering financial hardship in these cases, the
capability of the agent to obtain recovery from the assistant
should be taken into account as a factor which may, or may not,
alleviate the financial hardship.
The subpostmaster will have a right of appeal - in writing or in
person to the HoRN against the decision taken by the RNM. In
this appeal, he can be represented by a trade union
representative, or a friend (who must be an employee or agent of
the Post Office). The decision of the HoRN will be final in such
matters
The only exception to the foregoing is where the subpostmaster
has sought advice from his region and that advice consists of the
Region asking the subpostmaster to defer taking his own action
(e.g. to defer terminating the assistant’s [or all assistants’]
employment with him) in order to facilitate a wider enquiry that
may be underway.
In such cases any losses incurred from the point at which the
agent reported the position and was requested to defer taking his
own action, should be written off and no recovery sought from
the agent. Naturally, this dispensation would only apply to
losses due to the action of the assistant(s) involved, and not to
losses that have some other cause.
The region needs to ensure that any cases where the
subpostmaster has been specifically requested not to take action
are fully documented with the subpostmaster so that a clearly
understood basis is available for future loss recovery decisions.
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SECTION 3 - ACCOUNTING LOSSES
3.1 The subpostmaster is required to make good all losses
however they occur (Subpostmaster’s contract Section 12
paragraph 12). However, there may occasionally be exceptional
circumstances that allow for relief. The table below details types
of losses and the scope that may be considered for relief.
Error notices issued should be brought to account in the next
available/ possible cash account.
TYPE OF LOSS RELIEF CONSIDERED
New agents Extra Training
Up to full relief for first six C/ A weeks
Unidentified cash account loss. I No relief unless financial hardship
caused.
Error notice with no Errors should be brought to account in
compensating misbalance. the next cash account -special checks of
vouchers can be arranged. Amount may
be held in unclaimed payments for a
period of up to 8 weeks pending result
of checks. If checks reveal nothing no
relief unless financial hardship caused.
Transaction errors including No relief if evidence is conclusive.
irregular payments and RD If evidence is not conclusive, up to 100%
cheques. relief.
Disputed remittance error No relief providing Distribution Centre
notices. can supply evidence unless financial
hardship would be caused.
If no evidence available, up to 100%
relief.
Loss by relief subpostmaster. I No relief unless financial hardship
caused.
Loss incurred during sudden I Up to full relief for one cash account
illness of agent. week. This may be extended in
exceptional circumstances e.g. if the
agent is hospitalised and subsequently
dies.
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3.2 The RNM decides on the amount of relief to be given, if any,
taking account of the circumstances of the case. He or she advises the
agent of the decision and his rights of appeal. The RNM should in this
correspondence ask how the agent intends to pay the decided level of
contribution. If the agent claims that they are not in a position to repay
the sum immediately, the RNM can give consideration to the repayment
being spread over instalments. This is a discretionary action that must
conform to the following commitments:-
¢ losses are made good by deduction from remuneration
¢ the repayment period is up to a maximum of 12 months
¢ during the repayment period, further losses must be made good
immediately
¢ any credit error notice relating to the same cash account week
must be used to reduce the outstanding balance
¢ the amount will become payable in full should the agent's
contract with POCL come to an end
¢ the standard vouchers (Appendix M - Standards 12, 13, 14, and
15) must be used
¢ no more than 2 repayment cases for the same agent have
previously been allowed in the past two years
3.3 The agent has the right of appeal to the HoRN if he does not agree
the level of contribution decided or the terms upon which the RNM is
allowing repayment. In the appeal the agent has the right to be
represented by a recognised trade union, and/or friend (as long as
that representative is either an employee or agent of POCL)
3.4The appeal can be conducted in writing or in person ( the applicant
can request either option). The HoRN will take a view on the case put
to him about whether the contribution requested is appropriate and
whether the repayment terms are consistent with the financial
position of the agent. Consideration of financial hardship in this
respect should follow the general guidelines given at Appendix B.
The HoRN can take the view that the original contribution required
was too high or too low on the basis of his consideration of all the
facts of the case, and/or he could alter the method of payment in
recognition of financial hardship.
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SECTION 4 - RECOVERY OF DEFICIENCIES FOLLOWING
TERMINATION OF CONTRACT
4.1Where it is decided to terminate a Subpostmasters contract and a
deficiency exists in the office ‘Late account’, the opportunity should
be taken in the letter informing him of his loss of office to make an
initial approach regarding repayment. He should be reminded of his
contractual responsibility to make good all losses incurred during his
period of office. It is advisable to incorporate an updated statement in
the letter listing any credits due which offset against the deficiency.
As it may prove necessary to institute civil action to recover the
deficiency, the Region should check that the Acknowledgement of
Appointment as Subpostmaster is signed by the subpostmaster and is
on hand at the Regional office.
4.2Similar action to the above should be taken where a deficiency
exists, or is revealed later, in the account of a subpostmaster who has
resigned.
4.3In ‘late account’ cases where sums of under £250 are involved, the
circumstances of the case will indicate whether the administrative
time likely to be employed in collecting the moneys outstanding
would be justified. Balanced against consideration to write-off the
debt is of course the possibility that further debit errors may come to
light substantially increasing the deficiency; the accounting record of
the subpostmaster can act as a useful guide in this respect.
44The remuneration or other payments due to a subpostmaster
under the terms of his contract for services with POCL can be
withheld to off-set a deficiency in his accounts. This is because a
party to a contract can set-off against sums which he owes under that
contract, sums which are owed to him under the same contract. A
different situation might apply however where the subpostmaster is
adjudicated bankrupt. Should legal action be threatened or taken
against POCL in respect of remuneration or other payments withheld
to offset a deficiency, the papers should be referred to the Network
Resourcing team in Head Office Network who will seek Legal
Services advice.
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SECTION 5 - WRITE OFF AUTHORITY LEVELS
5.1 General
Decisions in this respect are not taken by groups, they are the
responsibility of individual managers, who bear accountability
for those decisions.
The reasons for write-off must be fully documented and will be
subject to audit. A write-off voucher, signed by an authorised
signatory, must be used (e.g. Standard 9 at page 69).
All write-off decisions should be advised to RSIM so that trends
can be monitored.
The following levels refer to the amount written off, not the
amount of the loss where that is different.
5.2 Robbery and Burglary
All write-offs in cases of contributory negligence require Head
Of Finance concurrence. All write-offs over £5,000 in cases
where there is no contributory negligence, also require Head Of
Finance concurrence.
Up to £2,000 Retail Network Manager
£2,001 to £50,000 Head of Retail Network
Over £50,000 Referred to Head Office Network for
sign-off
5.3 All Other Losses
Up to £500 Retail Network Manager
Over £500 Head of Retail Network
Head of Finance concurrence required for all write-offs over
£1000.
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APPENDIX A
RECOMMENDED PREVENTATIVE MEASURES
1. Preventative Measures by Outlets
11 Employment of Assistants
11.1 Prior to Employment :
e References to be sought from previous employment for all new staff,
including from subpostmasters at previous offices, if applicable.
¢ Details of new staff to be supplied to Agency Recruitment for
completion of Personal Declaration P13/P250.
¢ Personal contracts of employment to be issued for all staff.
e Employ staff on reasonable rates of pay (seek advice from NFSP)
¢ Consider trial reports for new staff to ensure high standards.
e Set targets/standards expected from staff.
11.2 Office Controls and Procedures:
¢ Maintain attendance records, including holidays and sick periods to
identify staff involved when losses occur.
e Visitors to the secure area to be restricted and, where admitted,
supervised at all times. A visitors book should be maintained and
should be signed by all visitors.
¢ Consider provision of “uniform” without pockets to minimise risk.
e No serving of family/friends to be allowed and no staff “self
serving”.
¢ Restrict counter cleaning to outside of counter times.
e Where operationally possible, avoid leaving one member of staff on
their own.
e Where counter drawers containing money are used, keep them
locked when not in use.
e Restrict access to safe to subpostmaster only, if operationally
possible, and keep locked at all times.
¢ Cash at the counter to be restricted to immediate operational needs
(max 1 to 1.5 hours requirements)..
e Where applicable, maintain a record of staff signing for cash from
safe and maintain running balance of cash within safe.
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All summarised paid pensions and allowances to be independently
second checked by subpostmaster and then security sealed, e.g. in
banknote envelopes, to avoid docket tampering.
Weekly paid voucher despatch to be controlled by subpostmaster in
line with above.
All machine listings to be signed and if possible, add listed on a
different machines.
Ensure regular checks are made on add lister for accuracy.
Subpostmaster to be second checker of all daily and weekly
vouchers. Errors found to be recorded and taken into account re.
individual staff monitoring.
Daily cash on hand accurately recorded each night in cash book and
reconciled on ONCH return.
Subpostmaster to carry out regular spot checks of cash, stock and
vouchers, irrespective of balance result.
All handbags, coats etc. to be kept away from the secure area where
possible, or, if no other area available, then away from counter
drawer area/ back of chair.
Staff found guilty of fraud/ theft, consider prosecution.
11.3 Subpostmaster Instigated Checks
If the office is showing consistent shortages and assistant dishonesty
is suspected, it is recommended that the following checks are
introduced where possible:
Introduce discrete daily balancing after closing to establish balance.
Do so in conjunction with attendance of “suspect” staff to confirm
suspicions.
Where possible, introduce individual balancing.
Rearrange attendance times of staff if necessary.
Complete surprise checks of individuals’ dockets/cash/stock as
applicable.
Maintain a record of all types of errors, including those found on
second checks of P & A vouchers, and any customer complaints.
This may assist in dismissing poor performers.
Consider interviewing of individual staff ( if several staff employed)
in order to elicit any suspicions regarding losses and give warning
re. jobs, if necessary as a threat. RNM to support initiative if
required.
Look for tell tale signs of staff in changing life styles of staff such as
unusual behaviour/holidays/new clothes/living beyond normal
means. Do not totally dismiss gossip.
Consider installation of Closed Circuit TV cameras (hidden or
visible) with VCR recording facility.
Adherence to correct security procedures
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e¢ “Counter Attack” and “Personal Guide to Security” are
valuable reference points in this context.
e Have previous reports/weaknesses been actioned as
appropriate?
e Are Regional Security guidelines/ policies adhered to?
Opening procedures
Secure area left unattended - cash/stock locked in safe
ABS door closed
Parcel hatch closed when not in use
Time Overlock set to come off guard 15 minutes prior to
opening. Time delays used to maximum effect.
Safe door locked at all times. Key removed when not in
use
Office keys concealed at all times (e.g. drawer behind
counter)
Cash at the counter restricted to immediate operation
needs (max. 1 1/2 hours requirements)
Time Delay Compartment utilised to afford maximum
security to bulk cash
Remittances delivered via the Parcel Hatch and secured
immediately upon receipt or as soon as time delay locks
allow.
At close of business including lunch times, all cash/stock
and vouchers secured as per SECURITY GUIDELINES
Alarms tested and records maintained
Overnight cash holdings kept to a minimum
Closing procedures
2. Preventative Measures by POCL
21
RNM Loss Control Process
RNMs are accountable for all losses at their outlets and therefore the
need to practice preventative measures this area cannot be over
emphasised. This is particularly true in misuse of funds cases,
which are breaches of contract, and must not be treated leniently
since this encourages low standards of financial propriety.
The following provides details of what actions are recommended to
introduce such measures. Consistent deployment of these would
greatly assist in identifying problems at an early stage and therefore
improve management of losses.
Recommended actions are to review ona regular basis:-
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. Outlets cash books concentrating on:
- Unclaimed Payments (Losses)
- Uncharged Receipts (Gains)
- Weekly balancing records
- compare recorded overnight cash holdings against target
This should be seen as a mandatory requirement at every
outlet visit and should be carried out in a discrete manner.
e Review cheques on hand.
¢ Outlets Financial Accounting Records (P782) obtainable from
Regional Audit. P782 includes details of:
- Financial Errors
- Misbalances over £250
Intellect report “Unclaimed Payments”. Copies of actual Cash
Accounts can be obtained from Transaction Processing.
Where outlet accounting records are poor i.e. large number of
Financial/QPA errors and reported misbalances.
e Review working practices and identify weaknesses; share best
practice on advice to subpostmasters on Prevention of
Theft/Fraud
¢ Implement changes
¢ Review progress
Where there is no improvement in performance/situation:
¢ Seek advice/involvement of Regional Security and Investigation
Manager if fraud or dishonesty is suspected.
Consider the appropriate decision criteria measures ensuring fairness
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APPENDIX B
Financial Hardship
The onus is on the agent to prove Financial hardship to the RNM and put
forward proposals to resolve the situation. The case put to the RNM by the
agent should be in writing and include relevant supporting documentation.
To help define hardship, the RNM may consider the following factors:-
a comparison of the amount of contribution required to remuneration
a comparison of remuneration to profit and loss account
evidence of current assets, liabilities and income from all sources.
The RNM may seek guidance from the Finance section in establishing the
level of hardship.
Where there is evidence that making good a loss would cause severe
financial hardship, the RNM may consider the following action:-
repayment terms in line with the policy outlined in Sections 2 and 3.
termination of contract with amount made good on transfer *
partial write off
full write off
* Where the level of hardship is such that the agent is unable to make a loss
good by repayments, and yet the amount of contribution required cannot
be reduced further (perhaps because an earlier loss which was reduced is
still outstanding) serious consideration should be given to terminating the
contract with the loss being made good on the date of transfer. This should
preferably be arranged with nominal monthly repayments in the interim.
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APPENDIX C
ROBBERY AND BURGLARY PROCESS
Outlet to contact
Police and Helpline immediately
Helpline completes incident form
and notifies Security Team, RNM
& Audit without delay
RNM completes Report to RSIM for
Incident report incident details to be
logged on crime
database
RNM & AUDIT MANAGER.
DISCUSS INCIDENT
isan AupiT “NO
REQUIRED -
YE:
AUDIT PERFORMED
TO VERIFY LOSS
—————
[ 1
AUDIT DESPATCHES AUDIT ADVISES
VOUCHER TO OUTLET CASH CENTRE
~ VOUCHER >
; CRU ASKS OUTLET
rn —
~ RECEIVED NO TO CLAIM VOUCHER
AT CRU~ IN NEXT REM
YES:
VOUCHER ASSOCIATED
WITH CRU ADVICE AND
PROCESSED VIA FINANCE}
25
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IRSIM completes incident assessment
J
IRSIM advises RNM of culpability
decision
=
(Taking account of all the circumstances
including agent's account) RNM decidesI Yes referred to HORN for concurrence
contribution required. Over 25% of >)
remuneration + £2000 ?
~ t
; NO Write Off Process
Contribution >
Required
YES y
RNM informs agent of
decision
Agent disputes
decision
No
J YES
Appeal to HORN (or
normal 25% limit)
RGM if contribution over
.
Agent liable ?
YES i
pI terms with agent
RNM agrees recovery
Y
See repayment proce:
SS
26
Write off process
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KEY RESPONSIBILITIES
OUTLET
Report incident immediately to the Police
Report incident immediately to the Helpline
Remain closed until authorised to open
HELPLINE
Notify Audit/RNM/Security & Investigations of incident
Ensure outlet is aware of requirement to remain closed
Inform Transaction Processing that the office is temporarily
closed, or that the cash account will be late.
AUDIT
Verify amount of loss and advise Security & Investigations
Clear amount from cash account
RETAIL NETWORK MANAGER
Complete incident report
Assess contribution, if any, from agent, obtaining HORN
concurrence if necessary.
Complete write off /recovery voucher
DISTRIBUTION CENTRE
Accept clearance voucher from outlet
Claim amount to Finance via incidental voucher system
FINANCE SECTION
Accept incidental voucher from Distribution Centre and forward
cheque
Associate incidental voucher with write off/recovery voucher
Process any repayment cases
REGIONAL SECURITY AND INVESTIGATION MANAGER
Complete assessment of incident.
Decide the level of contributory negligence, if any, on the part of
the agent and so advise RNM.
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DETAILED PROCESS
Following an incident, the outlet should report the matter
immediately to the Police and the Helpline, remaining closed
until authorised to re-open by the RNM or auditors.
In the event of the incident outside of Helpline hours, the matter
should be reported to the Helpline at 0815 in order to arrange an
audit if necessary.
The Helpline will advise the RNM and Operations Audit
Manager.
The Helpline will also inform Transaction Processing that the
office is temporarily closed, or that the cash account will be late,
to avoid TP chasing a missing cash account & documents at
balance date.
The RNM and Operations Audit Manager will determine the
requirements of an audit using the following criteria:-
amount of loss - an audit must take place if this exceeds £1000
evidence to support the amount stolen
balancing/error notice record
RNM/ Audit concerns
interruption to customer service
affect on surrounding area
cost of audit
An audit will only be waived if the Retail Network Manager,
Operations Audit Manager and subpostmaster agree to this.
An audit will normally take place where there is a loss and must
take place if the RNM requires one to be carried out.
If an audit is carried out, the amount of loss will be verified and
agreed with the subpostmaster before the outlet can re-open.
Audit will report weekly to Security & Investigations with
details of all incidents resulting in losses and arrange to clear the
amount from the cash account using a clearance voucher
(Appendix M-Standard 1). Audit will also advise the
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Distribution Centre accordingly with form P3263 and advice note
(Appendix M-Standard 2).
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The outlet will claim the voucher on the next remittance on the
“Other miscellaneous” line of the P884, Inward remittance advice
form and on cash account line 1082 ‘Rems to other offices’.
The Distribution Centre will claim stock losses through the CRU
cash account (Line 1058) and cash/voucher losses through the
incidental voucher system to Finance.
Finance will process the voucher and forward a cheque to the
Distribution Centre.
Following the incident, the issue of any contributory negligence
on the part of the agent is dealt with as defined in Section 2.
In the event of a subpostmaster being considered culpable and
being required to make a contribution towards the loss, the RNM
will advise the subpostmaster using a standard letter (Appendix
M - Standard 3). If the agent does not dispute the decision the
RNM arranges repayment. This will either be by cheque for the
full amount required or by deduction direct from remuneration
if the repayment is phased over a year (Appendix K refers).
Should the subpostmaster dispute the decision, the appeal
process defined in Section 2 is followed.
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APPENDIX D
PROCESS FOR LOSSES AND GAINS AT AGENCY OUTLETS
PRUCESS
ONTACTS
RELEAGENO
YES
peAtiel Mckee
ES
TTER T\O
tT I
Bau
Orr
270
2
zo
I
1)
AUTH!
NO
CA27.
RECONCILE
YES
TeYER
RNM COPIES
Letter TO AUDIT
AMOUNT
ADJUSTED
NO
Pp NO
RNM CONTACTS
AGENT TO ARRANGE
SETTLEMENT
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KEY RESPONSIBILITIES
AGENT
Adjust losses and gains as they arise
Report any unadjusted discrepancy to the Helpline
Adjust discrepancy according to instructions from RNM
HELPLINE
Notify Retail Network Manager of outstanding discrepancy
RETAIL NETWORK MANAGER
Contact outlet manager to discuss outstanding discrepancy
If necessary, issue authorisation letter to outlet and copy to
Regional Audit
Arrange repayment plan with agent
Inform Regional Audit of outcome
Check cash books on ORM visits.
REGIONAL AUDIT
Pursue unauthorised amounts held < £100
Notify RNM of unauthorised amounts > £100
Pursue amounts held in excess of authorisation period
Monitor office performance for recurring instances
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DETAILED PROCESS
CASH ACCOUNT DISCREPANCIES
If an outlet incurs a misbalance, either a shortage or surplus,
which is not adjusted immediately, the agent should report this
to the Helpline. The Helpline will inform the RNM via the
message system.
The RNM will contact the agent to discuss the discrepancy.
In the event of the discrepancy being a surplus in excess of
£250.00, the agent should be advised to hold the amount in the
uncharged receipts section of the cash account for a period of up
to eight weeks. A voucher authorising this entry (Appendix M -
Standard 4) should be issued to the agent and copied to Regional
Audit. This can be done via e-mail. The subpostmaster may
withdraw the amount but it must not be held with POCL funds
(e.g. in the safe) and he should make the funds immediately
available to clear a corresponding charge error notice.
If the discrepancy is a shortage, the agent should be advised to
make the amount good. If the shortage is the result of a known
error, or if making the amount good immediately would inflict
financial hardship, the agent may be allowed to hold the amount
in the unclaimed payments section of the cash account for a
period of up to eight weeks. The RNM should discuss with the
agent how the shortage will be made good after 8 weeks if
necessary. A voucher should be issued to the office (Appendix
M - Standard 5) to support the authorisation and the voucher
copied to Regional Audit. Again, this can be done via e-mail.
The Audit section is notified by TP of any amounts held in the
suspense accounts for more than eight weeks. This is reported at
each period end. The Audit section will cross reference these
reports to authority vouchers issued by RNMs. Any amount held
in the suspense accounts that have exceeded the authority period
will be pursued by the Audit section.
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Any amount in excess of £100 reported from TP for which an
authority letter has not been received will be reported to the
RNM. Amounts under £100 will be pursued by Audit with the
agent.
Where amounts are not adjusted within the time-scale
authorised by the RNM, usually no greater than eight weeks,
Regional Audit will pursue in the following manner:-
In instances where the discrepancy is a cash shortage, the agent
will be asked to make the amount good. If the amount is such
that making it good in one payment would cause financial
hardship, the Audit section will advise the agent to contact
the RNM with proposals to resolve the matter. The Audit
section will advise the RNM of the situation by e-mail. If
proposals are not received from the agent within 7 days, the
RNM should then pursue the matter with the agent. If the
amount is not to be made good in one instalment the
repayment process in Appendix K should be followed.
If the discrepancy is a surplus, the outlet manager will be
advised by Regional Audit to withdraw the amount, not to
hold it with other POCL funds and reminded that it should be
made immediately available to correct any charge error
notices issued.
Regional Audit will monitor amounts being held in the suspense
accounts to establish whether or not there is a trend developing
at individual outlets. RNMs will be advised on offices where a
pattern to holding losses appears to be emerging.
The Retail Network Manager should ensure that unauthorised
amounts are not held in the cash account during their ORM
visits (Section 12 of ORM refers).
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APPENDIX E
FORGED NOTES / ENVELOPE SHORTAGES
FORGED BANKNOTES TENDERED IN PAYMENT FOR
GOODS AND SERVICES
(excluding Giro corporate business deposits)
The customer should be told that the note(s) is suspected to be
forged. The note(s) should be impounded, without exchange for
another note, the customer provided with an official receipt
(P1091L) and where possible a record of the name, address,
telephone number and description of the person presenting the
note(s) on a CC03 form (Appendix M - Standard 6 ).
Where criminal activity is suspected, the incident should be
reported to the Police by telephone and arrangements made for
them to collect the note(s).
Where the Police are involved, the note(s) and any details should
be handed over and a receipt obtained. A Post Office Counters
receipt stamped or endorsed by the Police is acceptable.
The receipt should be retained in the office for one year. The
receipt has no monetary value.
If criminal activity is not suspected or the Police refuse or fail to
collect the forged note(s) within 7 days, the note(s) and CC03
(Appendix M - Standard 6 ) should be forwarded to the
Distribution Centre with the next voucher remittance.
Please note that the value of the forged note(s) must not be
claimed.
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SHORTAGES AND FORGED BANKNOTES IN
PLASTIC BANKNOTE/ODDMENT ENVELOPES OR
SEALED COIN BAGS
Envelopes found to be short or containing a forged note(s) must
be checked by a second officer at the time of opening and the
shortage verified. The only exception to this would be in a one
person office.
A shortage or forged note(s) found in an envelope made up by a
Giro depositor must be reported immediately to the local
Distribution Centre by telephone. The exception to this is
Saturdays when the Distribution Centres may be closed. In this
event the discrepancy should be reported first thing on Monday
morning. Post Office Counters only have a limited period in
which to lodge a claim against the Girobank customer so any
delay can jeopardise the successful recovery of the shortage.
A CC01 (Appendix M - Standard 7 ) report must be completed in
full for every PBNE or sealed coin bag discrepancy of £5 or over.
Coin shortages under £5 do not require a CC01 and should be
claimed in the normal weekly voucher remittance.
The full value of the shortage or forged note(s) should be claimed,
on the “Other miscellaneous” line of the P884, Inward remittance
advice form and on cash account line 1082 ‘Rems to other offices’.
The P884 must be supported by:
CCO1 report, PBNE, any internal wrappers and Forged note(s) (if
appropriate) or Coin bag label (including metal seal if appropriate)
and posted to the local Distribution Centre by First Class Post on
the same day the shortage or forged note(s) was discovered.
Please note that a phone call is only required if the envelope is
from a Giro depositor.
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The Distribution Centre should process the claims as follows:-
Giro Customer
If the 5 working day indemnity period has not expired, ‘phone
the customer immediately and confirm in writing.
Clearing Banks
For all forged notes or for shortages where the claim is for £50 or
over the resource agreement with the bank that allows a claim to
be made against the bank of origin, claim to the appropriate
clearing bank.
Post Office Outlets
With the exception of forged notes, remit the shortage to the
outlet with PBNE/bag label as evidence. Endorse CCO01 report
“remitted to outlet of origin”. These reports should be forwarded
every Friday to Admin. Support, Distribution Planning and
Review.
Outstanding Forged Notes
The notes should be remitted [insert relevant PCC] (in full PBNEs)
for clearance via Bank of England. Serial numbers should be
recorded and associated with the PBNE.
The CCO1 reports supporting claims for forged notes should be
reconciled at the end of each cash account week, summarised
and input into the computer tracking system.
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FORGED BANKNOTES DISCOVERED IN ‘LOOSE
NOTE’
DEPOSITS PREPARED BY A GIROBANK DEPOSITOR
The customer should be advised that the note(s) is suspected to
be forged. The note(s) should be impounded and the customer
asked to provide a genuine banknote to the same value. The
customer should be provided with an official receipt P1091L and
a CC03 form (Appendix M - Standard 6 ) completed.
Where criminal activity is suspected, such as in the case of
frequently deposited notes, the incident should then be reported
to the Police by telephone and arrangements made for them to
collect the note(s).
Where the Police are involved, the note(s) and any details should
be handed over and a receipt obtained. A Post Office Counters
receipt stamped or endorsed by the Police is acceptable.
The receipt should be retained in the office for one year. The
receipt has no monetary value.
If criminal activity is not suspected or the Police refuse or fail to
collect the forged note(s) within 7 days, the note(s) and CC03
(Appendix M - Standard 6 ) should be forwarded to the
Distribution Centre with the next voucher remittance.
Please note that the forged should not be claimed as value.
IF THE CUSTOMER REFUSES TO REPLACE THE BANKNOTE(S)
The customer should be advised that a new deposit form and
counterfoil are required.
IF THE CUSTOMER DOES NOT WISH TO PROVIDE A
GENUINE BANK NOTE OR COMPLETE A NEW OR AMENDED
DEPOSIT FORM AND COUNTERFOIL THE DEPOSIT MUST BE
REFUSED
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CUSTOMERS RETURNING TO THE COUNTER CLAIMING
TO HAVE BEEN PAID WITH A FORGED NOTE
The banknote(s) or receipt should be checked. The name,
address, telephone number noted and a description of the person
presenting the note(s) taken.
The transaction conducted when the note(s) was tendered
should be established and the customer advised of the need to
check local records before authority for payment can be made.
If the transaction can be verified by retrieving the source
documentation, for example a pension counterfoil, and it can be
satisfied that the claim is genuine, a genuine banknote for the
forged note(s) or receipt should be exchanged.
A CC02 form (Appendix M - Standard 8 ) should be completed
and the value of the forged note(s) or official receipt claimed on
the “Other miscellaneous” line of the P884, Inward remittance
advice form and on cash account line 1082 ‘Rems to other
offices’. This should be remitted to the local Distribution Centre
with the next scheduled voucher remittance.
The Distribution Centre should remit the notes to [insert relevant
PCC] who will clear them via Bank of England.
The CCO1 reports supporting claims for forged notes should be
reconciled at the end of each cash account week, summarised
and input into the computer tracking system.
If payment cannot be confirmed from local records, the customer
should be advised that authority needs to be sought to reimburse
them. The Helpline should be contacted for guidance on how to
proceed.
If the customer's claim is suspected to be false, the forged note
should be impounded and an official receipt P1091L provided. A
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CC03 form should then be completed (Appendix M - Standard
6).
If criminal activity is suspected, report the incident to the Police
by telephone and arrange for the note(s) to be collected by the
Police. The note(s) and any details should be handed to the
Police and a receipt obtained. A Post Office Counters receipt
stamped or endorsed by the Police is acceptable. The receipt and
form CC03 should be retained in the office for one year.
If no criminal activity is suspected or if the Police refuse or fail to
collect the forged note(s) within 7 days, the note(s) and CC03
should be forwarded to the Distribution Centre with the next
voucher remittance.
Please note that the forged note should not be claimed as value.
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FORGED BANKNOTES FOUND LOOSE IN OFFICIAL
CASH
The value of the forged note(s) should be claimed, on the “ Other
miscellaneous” line of the P884, Inward remittance advice form
and on cash account line 1082 ‘Rems to other offices’ and
remitted to the Distribution Centre with the next scheduled
voucher remittance.
The P884 MUST be supported by a CC02 Appendix M - Standard
8) and the forged note(s).
The Distribution Centre remit the note(s) to (insert relevant PCC)
(in full PBNEs) for clearance via Bank of England. Serial numbers
should be recorded and associated with the PBNE.
The CCO1 reports supporting claims for forged notes should be
reconciled at the end of each cash account week, summarised
and input into the computer tracking system.
NOTES FOR DISTRIBUTION CENTRES
All outlet claims must be supported, as appropriate, by:-
A fully completed CC01/02 or 03 report
PBNE and internal wrappers
forged note or an official police receipt
coin bag label and, if appropriate, metal seal
Offices presenting claims that are not supported by an
appropriate CC01/02/03 report should be contacted by
telephone to enable outstanding details to be obtained. The
report should be endorsed “details obtained by “phone”.
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APPENDIX F
ATM / SVM LOSSES AND GAINS
DISCREPANCY
CONTACT HELPLINE
(SEE APPENDIX C)
RECTIFY DISCREPANCY
END OF PROCESS
FORWARD
SURPLUS
TO CRU
DUE TO yes
THEFT
No
DUE TO
MECHANICAL Y&S
FAULT
No
CONTACT
HOLD IN = —I
RECEIPTS FoR 14DavB CAIN, LOSS.
I__<\o CLAIMED BY
. CUSTOMER
\ yes
RECORD
DETAILS
END OF PROCESS
45
AGENT INFORMS
RNM
SEE WRITE OFF
PROCESS -
APPENDIX L
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KEY RESPONSIBILITIES
OUTLET
Maintain machines on site in working order
Ensure machines on site are not excessively stocked
Report and monitor levels of faults
Clear losses from cash account
HELPLINE
Complete incident report for theft from machines
Advise RNM and Audit of incidents
RETAIL NETWORK MANAGER
Complete incident report for robbery /burglary
Assess contribution
Complete write off/recovery voucher
AUDITS
Arrange audit if necessary
Arrange clearance of loss from cash account
DISTRIBUTION CENTRE
Maintain machines on site in working order
Ensure machines on site are not excessively stocked
Report and monitor levels of faults
Clear losses from cash account
Accept write off voucher from outlet
Claim amount to Finance via incidental voucher system
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FINANCE SECTION
Accept incidental voucher from Distribution Centre and forward
cheque
Associate incidental voucher with write off/recovery voucher
Process any repayment case
DETAILED PROCESS
UNIDENTIFIED DISCREPANCY
In the event of an SVM stock incurring unidentified losses,
engineers should be informed to eliminate any mechanical faults.
(Contact number is available from the Helpline.)
Losses should be made good unless it is considered that losses
were incurred due to a mechanical fault. In this case, the matter
should be reported to the RNM and the amount of the loss held
in the unclaimed payments section of the account.
Where the RNM considers write off appropriate, a write off
voucher (Appendix M - Standard 9) should be completed and
forwarded to the outlet. The value of the voucher should be
claimed on the “Other miscellaneous” line of the P884, Inward
remittance advice form and on cash account line 1082 ‘Rems to
other offices’ and the amount removed from the unclaimed
payments section of the cash account.
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IDENTIFIED DISCREPANCY
In the event of a loss at an outlet due to a known reason e.g.
fraudulent use or by physical damage, the incident should be
reported immediately to the Police and the Regional Helpline.
The incident should then follow the same process as for
Robberies and Burglaries as outlined in Appendix C.
In assessing any liability, the RNM should consider the levels of
cash and stock held in the machine which should be no greater
than £50 or the average sales for one week.
SVM GAINS
In the event of a gain, the amount should be held in the
uncharged receipts section of the cash account for a period of up
to 14 days to allow for claims from the public.
After a period of 14 days or on being claimed by a member of the
public, the amount should be withdrawn from the uncharged
receipts section and the following action taken:-
Amount claimed by a customer
Endorse the cash book with the name and address of the
claimant
Amount not claimed
The amount should be forwarded to the local Distribution Centre
with a covering note explaining that it relates to an SVM gain
(but not claimed on P884).
The Distribution Centre will claim the amount using incidental
voucher system (MICA ledger code 82165).
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IRREGULAR PAYMENTS
CHEQUE CLEARED VIA
CASHIERS IN
CHESTERFIELD
CASE RECEIVED AT POCL
(HELPLINE) AND
HELPLINE WRITE TO AGENT
EQUESTING RE
‘yes PAYMENT
MADE
NO
APPENDIX G
TRANSACTION ERRORS
IBURSEMENT
RNM ADVISED AND
DECISION MADE ON
LIABILITY
REFER TO WRITE OFF
PROCESS
No LIABLE
ADVISE AGENT TO
MAKE PAYMENT
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REFER TO DRAWER CHEQUES
CHQ RECEIVED AT CRU
REMITTED TO OUTLET
AMOUNT HELD IN UNCLAIMED.
PAYMENTS UP TO 14 DAYS.
WHILE SEEKING REIMBURSEMENT
FROM CUSTOMER
END OF PROCESS AMOUNT
REIMBURSED
NO
AGENT MAKES.
GOOD LOSS
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KEY RESPONSIBILITIES
HELPLINE
Contact agent requesting reimbursement
DISTRIBUTION CENTRES
Remit refer to drawer cheques to outlets
RETAIL NETWORK MANAGER
Make assessment of any relief
Complete write off voucher where necessary
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DETAILED PROCESS
IRREGULAR PAYMENTS AND TRANSACTIONS
The Helpline deals with the following irregular payments and
transaction errors, issued from Chesterfield:-
Incorrectly encashed other banks’ cheques
Incorrectly encashed P&A dockets
Incorrectly encashed Green Giros
Incorrectly encashed girocheques
Withdrawals against fraudulent DNS accounts
DVLA incorrect licence issued
DVLA licence issued too early
DVLA lost tax disc
Transaction Errors at Agency Outlets
Upon receipt of the irregular payment or invalid transaction
case, where the evidence is conclusive, the Helpline will write to
the agent requesting full payment of the transaction.
Where the evidence is not conclusive, the Helpline will write to
the agent requesting their comments. If on receipt of the agent’s
response, the Helpline determine that full contribution is
appropriate, they will write to the agent requesting full payment
of the transaction.
If the agent appeals against full contribution, the case will be
referred to the RNM who may offer some relief on the payment
if the evidence provided is inconclusive. However, the following
factors will need to be taken into account:-
the amount involved
the experience of the agent/staff at the time of the incident
previous errors of a similar nature
general performance and accounting record
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If the Helpline determine that full contribution is not
appropriate, the case should be referred to the RNM to assess the
level of liability using the criteria detailed above. The RNM will
then advise the Helpline of the amount to request.
If the amount is considered to be either fully or partially written
off, a write off voucher should be completed by the RNM and
forwarded to the Helpline with the associated case papers.
On receipt of reimbursement, the amount should be cleared via
the cashiers office at Transaction Processing.
THE VOUCHER MUST NOT BE SENT TO THE OUTLET
REFER TO DRAWER CHEQUES
Cheques that are dishonoured and were incorrectly transacted
will be received at Distribution Centres. These are remitted to
the outlet concerned for the agent to rectify using a separate
voucher (Appendix M - Standard 10).
The amount may be held in the unclaimed payments section of
the cash account for up to 14 days to allow time for the agent to
contact the customer.
The customer must not be contacted if the bank have indicated
that the cheque was stolen.
If the money is recovered from the customer, the amount should
be withdrawn from the unclaimed payments section.
After a period of 14 days, whether or not the money has been
recovered from the customer, the amount should be withdrawn
from the unclaimed payments section. Agents should make the
resultant loss good.
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APPENDIX H
REMITTANCE DISPUTES WITH OUTLETS
FROM TO
cru CRU
OUTLET CONTACTS CRI
REMITTANCE VERIFIED
ON DAY OF RECEIPT
BY SECOND OFFICER
CRU INITIATES REMITTANCE
CHECKING PROCESS ADJUSTED
END OF (DISCREPANCY. OUTLET
process I \ RECTIFIED INFORMED
No,
AMOUNT HELD IN CRU I > AUDIT INFORMED
SUSPENSE ACCOUNT
. BY CRU
AUDIT MANAGER
WRITE OFF PROCESS MONITORS OUTLET'S
CIA PERFORMANCE
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KEY RESPONSIBILITIES
OUTLET
Ensure remittances to cash/stock centres are accurate
Advise issuing cash/stock centre of any discrepancies to
remittances received on day of receipt and furnish report
Distribution Centre
Ensure remittances to outlets are accurate
Double check remittances received where discrepancies are
revealed and advise outlet immediately
Furnish reports following discrepancies
Advise Audit of unresolved discrepancies
RETAIL NETWORK MANAGER
Deal with unresolved cases
REGIONAL AUDIT
Monitor accounting record of outlets reporting discrepancies
Perform special audit where necessary
SECURITY AND INVESTIGATIONS
Investigate unresolved discrepancies
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DETAILED PROCESS
REMITTANCES ISSUED BY THE CASH/STOCK CENTRE
If an outlet reveals that a remittance is different to the advice
note (in terms of packets), this MUST BE REPORTED on the day
of receipt to the issuing remittance unit.
The cash/ stock centre must then adopt the following procedure:-
establish if there is a corresponding discrepancy in the unit
contact all other outlets on the same make up listing
where there is no resolution, advise Regional Audit
make up duty to write report for Security and Investigations
advise outlet to retain pouch and forward proforma to outlet to
complete a report (Appendix M - Standard 11). On receipt,
this should be copied to Security & Investigations and Audit.
If the amount remains outstanding, the remittance details should
be amended to the amount received at the outlet and the amount
held in the unclaimed payments section of the CRU cash
account. The RNM should be advised of the unresolved
discrepancy.
Regional Audit will contact the outlet to confirm the state of the
balance at the end of the cash account week and monitor the
office accounting record for up to eight weeks. (A special audit of
accounts may be considered depending on the circumstances of
the reported discrepancy.)
At the end of the current cash account week, the amount should
be cleared from the CRU cash account as for a personal loss.
SHOULD A DISCREPANCY NOT BE REPORTED ON THE DAY
OF RECEIPT, THE CASH/STOCK CENTRES FIGURES WILL BE
USED UNLESS A CORRESPONDING _ DISCREPANCY _ IS
KNOWN
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REMITTANCES RECEIVED AT CASH/STOCK CENTRES
On discovering a discrepancy, a manager within the unit must
verify the contents of the remittance immediately.
The outlet must then be contacted straight away, advised of the
error and requested to amend the P884 and entry in the cash
book to the amount received at the cash/stock centre.
A report should be completed by the Distribution Centre and the
RNM, Security & Investigations and Regional Audit should be
advised of any unresolved discrepancy.
Where a discrepancy arises due to a lost remittance sent by first
class post, the resulting error notice should be raised upon the
Distribution Centre.
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APPENDIX I
MISSING DOCUMENT CASES
CASE RECEIVED IN AUDIT AND RECORDED
ENQUIRIES MADE WITH OUTLET
I
~ REASON FOR
MISSING VOUCHER ~—yes —_I
IDENTIFIED
RESOLVED WITH OUTLET
BY AUDIT SECTION
CASE PAPERS REFERRED TO RSIM FOR REVIEW,
DVICE ON ANY INTERCEPTION, UPDATE OF
RECORDS, RETURN TO AUDIT
AUDIT REVIEW RSIM COMMENT
CASE PAPERS REFERRED TO RNM
TO DECIDE UPON LIABILITY
LIABLE?
YES
RNM ADVISE AUDIT
AND ERROR NOTICE
RAISED
NO
WRITE OFF VOUCHER
SUBMITTED TO AUDIT
AUDIT RECORD DETAILS
AND RETURN CASE PAPERS.
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KEY RESPONSIBILITIES
CLIENT
Reports missing document cases to Audit
AUDIT
Security & Investigations informed
Subpostmaster contacted
Case referred to the RNM for decision
Recommends if an error notice is appropriate
Information supplied to the RNM
Records maintained
Case returned to the client
SECURITY & INVESTIGATIONS
Review case received from Audit
Inform Audit if the case has been intercepted
Update Security & Investigation records
Return papers to Audit
RNM
Review case forwarded by Audit
Make decision on whether or not to allow the claim to stand
Return papers to Audit
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DETAILED PROCESS
Upon receipt of a missing document case from a client, Audit
input the details onto a computer against the office concerned.
In the case of missing pouches or if there have been at least two
previous cases for the office, a letter is forwarded to Security &
Investigations who update their records and return the case to
Audits informing whether or not to proceed.
A letter is then sent to the outlet for completion to determine if
there is any known reason for the missing voucher. When the
letter is returned, an analysis is made as to whether or not an
error notice is appropriate. If it is, then this is arranged
accordingly otherwise the case is referred to the relevant RNM
with a covering letter requesting their decision on whether or not
the claim should be allowed to stand. The following factors are
taken into account when making this decision:-
the amount involved
the declared balance in the office cash account
the evidence provided
previous errors of a similar nature
general performance an accounting record
If write off is considered, then write off voucher (Appendix M -
Standard 9) must be completed by the RNM and forwarded to
Audit for endorsement.
With all cases, the enquiry form initially generated by the client
is completed accordingly and returned by Audit.
N.B. If a reply is not received to any letter generated by the
Audit within 4 weeks, then a reminder is sent.
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GUIDELINES FOR RELIEF FROM ACCOUNTING
APPENDIX J
LOSSES
AGENT SUBMITS CASE
TO RNM
RNM CONSIDERS RELIEF
AS PER GUIDELINES IN
SECTION 3
REASONS FOR DECISION
DOCUMENTED
RELIEF yo
GIVEN
YES
AGENT ADVISED AND
INSTRUCTED TO MAKE GOOD
Loss
FOLLOW GUIDELINES FOR
EITHER REPAYMENT OR
WRITE OFF PROCESS
N.B. RNMs/Regions must not “write off errors” rather than have the
error brought to account and then follow losses write-off procedures.
Transaction Processing have no authority or process to “write off errors”
and cannot accept such attempts.
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APPENDIX K
REPAYMENT PROCESS
RNM OBTAINS AGENTS
AUTHORITY TO DEDUCT
FROM REMUNERATION
RNM FORWARDS TO
FINANCE SUPPORT
MANAGER (FSM)
FSM ARRANGES DEDUCTIONS
FROM REMUNERATION WITH FSM ADVISES AUDIT
PAYROLL
“1ISAMOUNT yo
HELD IN
uP
YES
FSM ISSUES VOUCHER
TO AGENT TO CLAIM IN REM
AND NOTIFIES CRU
OUTLET CLAIMS VOUCHER
IN REM AND REMOVES
AMOUNT FROM U/P
CRU CLAIM TO FINANCE
AND FINANCE FORWARD
CHa
FINANCE ENTER DETAILS.
ONTO LEDGER
NOTE: An audit will be performed at least once during
the term of the repayment
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Agents should make losses good, however they arise, as they
occur. This requirement is highlighted by their contractual
obligation detailed in Section 12 paragraph 12 of the
subpostmaster’s contract or Section 9 paragraph 12 of the
modified subpostmaster’s contract.
However, should the agent be unable to make good the amount
immediately because such action would cause severe financial
hardship, the RNM may allow the loss to be made good by
instalments. This is a discretionary action that must conform to
the following commitments:-
losses are made good by deduction from remuneration
the repayment period is up to a maximum of 12 months
during the repayment period, further losses must be made good
immediately
any credit error notice relating to the same cash account week
must be used to reduce the outstanding balance
the amount will become payable in full should the agent’s
contract with POCL come to an end
the standard vouchers (Appendix M - Standards 12, 13, 14, and
15) must be used
no more than 2 repayment cases for the same agent have
previously been allowed in the past two years
The RNM’s HoRN will deal with any appeals
Standards 12 (completed by subpostmaster) and 13 should be
forwarded to Finance Support Manager, Finance Section, to
make arrangements with the agent and Payroll and copies sent
to Regional Audit. The Finance Support Manager should also
advise Audit once repayments have been arranged in order for
audits to be scheduled in line with Regional Audit Policy RA6.
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APPENDIX L
WRITE OFF PROCESS
LOSS FOR WRITE OFF
IDENTIFIED
WRITE OFF VOUCHER
COMPLETED AT
APPROPRIATE LEVEL
AMOUNT HELD
IN UNCLAIMED NO VOUCHER SENT TO FINANCEI
PAYMENTS
YES
VOUCHER FORWARDED
TO OUTLET AND CLAIM
IN REMITTANCE TO CRU
CRU CLEARS VIA INCIDENTAL
VOUCHER SYSTEM
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When write off is considered, the appropriate write off levels, as
detailed in Section 4, must be referred to.
A write off voucher (Appendix M - Standard 9) must be used to
authorise clearance from the cash account with the following
exceptions:-
¢ Robberies and burglaries - Forwarded to Finance via Audit
¢ Irregular payments - Forwarded to Helpline
¢ Missing document cases - Forwarded to Audit
The voucher must be signed at the appropriate level. Any vouchers
received at the Distribution Centre/Finance that have not been
correctly authorised will be returned.
In the case of robberies and burglaries, a clearance voucher will be
issued by Audit (Appendix M - Standard 1) to clear the amount
from the cash account. The Distribution Centre will be advised of
this clearance voucher by Audit using an advice note (Appendix M
- Standard 2).
The write off voucher for robbery and burglary losses will be
completed by the RNM when requested by the Regional Audit
Manager. This will be returned for the Regional Audit Manager to
endorse who will then submit it to Financial Accounts for
association with the clearance voucher
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APPENDIX M
STANDARD FORMS/VOUCHERS
This section contains all the standard vouchers and templates
referred to in this policy.
STANDARD
TYPE OF TEMPLATE
6,7,8
9
10
11
12,13,14,15
ROBBERY/BURGLARY CLEARANCE
ADVICE NOTE TO CASH CENTRE
LIABILITY NOTIFICATIONS
AUTHORITY LETTER TO AGENT
GAIN
AUTHORITY LETTER TO AGENT
LOSS
CLAIMS FOR NOTE/COIN SHORTAGES
WRITE OFF VOUCHER
REMITTANCE ADVICE FOR RD CHQ
REMITTANCE DISPUTES
REPAYMENT BY INSTALMENTS
66
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60
61
62-63
65
66-68
69
70
71
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STANDARD 1
From:
Regional Audit
Date: 16 May 2003
ROBBERY/BURGLARY AT ON
Further to the recent incident at your office, the loss incurred was authorised to
be held in the unclaimed payments section of the cash account. This is now
due to be cleared.
This letter should be submitted on the next remittance to your cash centre
claiming the following amounts on P884 as a miscellaneous voucher.
AMOUNT CASH
STOCK
VOUCHERS
TOTAL
When completing your cash account, it is important that Table 9 reflects
amounts of any stock stolen. A copy of table 9 is attached to assist the
completion of your cash account. The amount of stock stolen should not be
recorded on line 8002.
This is without prejudice to any action that may be taken by your Retail
Network Manager and does not constitute a write off at this stage.
Regional Audit
Tel:
CC Security and Investigation Team for information
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STANDARD 2
To: Unit Manager
From:
Regional Audit
Date: 16 May 2003
ROBBERY/BURGLARY AT ON
The above office has been sent a letter signed by myself to authorise clearance
from the cash account of the following amount:-
AMOUNT CASH
STOCK
VOUCHERS
TOTAL
Please hold this note until the amount has been claimed on their remittance.
If you have not received the claim within 10 days of this letter, please pursue
the matter with the outlet.
Stock Losses onl
Return the bottom portion of this letter to confirm that the amount has been
cleared.
Regional Audit
STOCK LOSS CLAIMED BY
The above detailed amount has been claimed by the outlet and the stock
element cleared via the CRU cash account on
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STANDARD 3
Dear
Iam writing with reference to the incident which occurred at —_ Post Office on
which resulted in a loss to Post Office Counters Ltd funds of £
In accordance with your contract for services as subpostmaster of you are
responsible for safeguarding Post Office cash and stock at all times. Asa result
of our investigations into the loss, I consider that insufficient precautions were
taken in this respect and that you be held responsible for the loss of £
You have the opportunity, if you wish, to put forward reasons why you should
not be held responsible for the loss. You can do so either in writing or at a
personal interview.
If you choose to put forward your reasons in writing, they should reach me no
later than __. If you wish to have a personal interview, I would suggest that
this takes place at the Retail Network Managers’ Office at on. At this
interview, you may wish to be accompanied by a friend who must either be a
subpostmaster, a sub office assistant, a Post Office employee or a
representative of the National Federation of Subpostmasters.
I would be grateful if you would let me know as soon as possible whether you
intend to take advantage of the opportunity to put forward reasons and, if so,
whether you wish to do this in writing or at a personal interview.
Yours sincerely
Retail Network Manager
ce: Audit
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STANDARD 3(a)
Dear
Iam writing as a result of the interview you attended on with myself and
to give you the opportunity to put forward reasons why you should not be
held responsible for the loss to POCL funds of £ —_ following an incident at
Post Office on
In accordance with Section 12 Paragraph 18 of the Subpostmasters Contract,
the question of granting relief depends upon the subpostmaster taking
reasonable precautions to safeguard official cash and property. In this instance
with the fact the —_, I consider that reasonable precautions were not taken to
safeguard POCL assets and that you are liable for an amount of
£
Could you please forward a cheque, made payable to Post Office Counters Ltd,
to me by
You have the right to appeal against my decision to , Head of Retail
Network. If you wish to exercise this right, please let me know by
Yours sincerely
Retail Network Manager
ce: Audit
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STANDARD 4
Dear
CASH ACCOUNT SURPLUS - FAD CODE -
You reported a gain of £ in your cash account dated
This letter is to give authority to hold the gain in your account for a maximum
of 8 weeks. During this time, any error notices relating to the same cash
account week must be processed immediately and the authority to hold the
gain will cease.
If at the end of 8 weeks, ie. when you complete your cash account of —, any
outstanding amount must be withdrawn. If any charge error notices are
received after withdrawal of the gain, those funds must be made immediately
available to make good the loss. Any amounts withdrawn are your own
responsibility and must not be held with Post Office funds.
Please retain this letter until the gain has been cleared from your account. You
must then advise me by returning the tear off portion of this letter on the day
the cash account is adjusted.
Yours sincerely
Retail Network Manager
To:
Retail Network Manager
From:
The gain incurred on _ has now been cleared from my cash account.
SPU TVAITEY cs.nesossesvcsvsercnsssensoonsessssacesscosseraceesgess sarees DATE raenssenssecssneesesssnssssen
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STANDARD 5
Dear
CASH ACCOUNT SHORTAGE - FAD CODE -
You reported a shortage of £ in your cash account dated
This letter is to give authority to hold the loss in your account for a maximum
of 8 weeks. During this time, any error notices relating to the same cash
account week must be processed immediately and the authority to hold the
loss will cease. You must contact me if there is any amount outstanding after
any error notices are processed. Any other losses that occur during the period
of authority must be made good immediately.
If at the end of 8 weeks, i.e. when you complete your cash account of —, any
outstanding amount must be made good.
Please retain this letter until the loss has been cleared from your account. You
must then advise me by returning the tear off portion of this letter on the day
the cash account is adjusted.
Yours sincerely
Retail Network Manager
Retail Network Manager
From:
The loss incurred on _has now been cleared from my cash account.
SiQMALUIE ....eesesseesseeeseeseesseessesseesseestesseeseessessee seseee Date veeeesseecseessneeeseeenees
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STANDARD 6
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REPORT OF AN IMPOUNDED FORGED NOTE(S)
OFFICE NAME
FAD CODE
VALUE OF FORGED NOTE(S) £
NAME:
ADDRESS:
NAME, ADDRESS,
TELEPHONE NO. AND
GENERAL DESCRIPTION OF TEL NO:
THE CUSTOMER
RETURNING OR HEIGHT: AGE:
TENDERING THE
IMPOUNDED FORGED SEX: M / F NATIONALITY:
NOTE(S) COLOUR HAIR:
COLOUR EYES:
CLOTHING:
IMPOUNDED BY (signature)
DATE REPORTED TO POLICE
DATE NOTE COLLECTED
This form should be retained locally with the receipt provided by
the police for one year. Please note that the police receipt has no
monitory value and should not be held in your cash account.
If the police fail to collect the note within 7 days send the forged
note plus this report to the cash centre with your weekly voucher
remittance. The value of the forged note(s) must not be claimed.
CC03 (local form )
73
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STANDARD 7
REPORT OF A DISCREPANCY FOUND IN A SEALED BANK
NOTE ENVELOPE OR COIN BAG
OFFICE
FAD CODE
AMOUNT OF DISCREPANCY £
TYPE OF DISCREPANCY shortage/surplus/forgery
OPENED BY (signature)
CHECKED BY* (signature)
ORIGIN OF NOTE ENVELOPE
OR COIN BAG
(i.e. Name of Post Office, Bank
or Giro corporate depositor)
If the discrepancy is found in a note envelope made up by a giro
depositor the cash centre must be notified immediately by
telephone and their instructions acted upon.
DISCREPANCY REPORTED TO] [ Name:
The value of the discrepancy should be claimed on the “other miscellaneous” line
of the P884 and cash account line 1082 (rems to other offices. This claim form
must be accompanied by the plastic bank note envelope including any paper
bands or the outer plastic coin wrapper or coin bag label and posted by 1st
Class mail to the cash centre on the day the discrepancy was discovered. Only
one claim may be made on each form. *except single person offices
Distribution use only.
Claim logged onto computer
CC01 (local form)
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STANDARD 8
REPORT OF A FORGED NOTE FOUND LOOSE IN OFFICIAL
CASH OR CLAIMED TO HAVE BEEN PAID TO A CUSTOMER
AND EXCHANGED
OFFICE NAME
FAD CODE
VALUE OF FORGED NOTE(S) £
FORGED NOTE FOUND LOOSE IN OFFICIAL CASH
HOW AND WHEN WAS THE
FORGED NOTE
DISCOVERED
DISCOVERED BY (signature)
CHECKED BY* (signature)
FORGED NOTE RETURNED BY A CUSTOMER AND EXCHANGED
NAME, ADDRESS,
TELEPHONE NO. AND
DESCRIPTION OF
CUSTOMER RETURNING
THE FORGED NOTE/RECEIPT
TRANSACTION DETAILS
AND VALUE
This claim form must be accompanied by the forged note or an official
receipt. The value of the discrepancy should be claimed on the “other
miscellaneous” line of the P884 and cash account line 1082 (rems to
other offices. *except single person offices
Distribution use only.
Claim logged onto computer.
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CC02 (local form )
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STANDARD 9
WRITE OFF AUTHORITY VOUCHER
OFFICE
OFFICE FAD CODE
COST CENTRE CODE
AMOUNT £
AMOUNT IN WORDS
(For completion in Finance)
LOSS CODE (SEE BELOW #)
# &
A_I Robbery 82125 __I M I Outward Rem Discrepancy I 82115
B_I Burglary 82040 I N I Voucher Rem Discrepancy _ I 82100
C_]I CRU Personal Loss 82105 I O_I ATM Loss 82150
D_I Counter Personal Loss 82035 I P_I SVM Loss 82035
E_I Postshop Loss 82095 I Q I COBC 82130
F_I Agent Loss 82065 _I R_I Postal Order Fees 82080
G I Forged Note 82030 _IS_I RD Cheque 82055
H_I Bank Note Shortage 82140 I T I Other - To be specified 82150
I__I NHTO Coin Loss 82140 _I U_I Green Giro 82145
J_I Girobank Coin Loss 82140 I V_I Housing Benefit 82145
K_I Girobank Deposit Losses _]I 82140 _I W_I NSB 82000
L_I Inward Rem Discrepancy I 82115_ I X_I P&A 82090
Reason for write off (referring to Sections 2 or 3 of Losses and Gains Policy, as
appropriate)
Signature of Authorisation *
Name (In Block Capitals)
Position
Date
Head of Finance Concurrence (where appropriate):
Signature
Date
* confirming reference to write off levels (Losses and Gains Policy Section 5)
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STANDARD 10
RD1
SPECIAL REMITTANCE - RD CHEQUE
Branch Manager/Subpostmaster
THIS IS A REMITTANCE AND MUST BE BOOKED IN ON THE
DAY OF RECEIPT ON RECEIPTS LINE (0)036_
The remittance enclosed, valued at £ , is in respect of a cheque
that has been returned by the bank having been dishonoured.
If this cheque was transacted for National Savings, NSB will contact
you directly with instructions. In the meantime, the amount should be
held in the unclaimed payments section of the cash account with the
cash account endorsed with the NSB account number.
If this cheque is not for a National Savings transaction, the cheque is
returned as it was not honoured by the bank and has been incorrectly
transacted as detailed below:-
In this case, the amount may be held in the unclaimed payments for
up to a maximum of 14 days to allow the customer to be contacted.
After this period, the amount must be withdrawn from the cash
account and the resultant loss rectified.
If the cheque is reported _as_ stolen, the customer_must_not_be
contacted.
F3/8/80
STANDARD 11
REMITTANCE DISCREPANCY - REPORT AND CLAIM FORM
To be completed by the despatching Distribution Unit
Outlet Name
FAD Code
Date of Despatch
Date and time of discrepancy reported
Have other outlets been contacted?
To be completed by the outlet claiming a discrepancy
1. What was the date and time of receipt?
2. What was the date and time of opening?
3. Who opened the remittance?
4. When was the discrepancy revealed and by whom?
5. Where was the remittance opened and checked?
6. Who else checked the remittance?
7. Have waste bins been checked?
8. Have other items received been checked to ensure that they do not contain
the item(s) missing? (e.g. Have they slipped inside a stationery
envelope?)
9. Please detail the item(s) and the value missing below
PLEASE RETURN TO THE CASH/STOCK CENTRE ON COMPLETION
- ENCLOSING THE POUCH -
(CASH/STOCK CENTRE TO COPY TO REGIONAL AUDIT MANAGER)
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STANDARD 12
Dear
REPAYMENT BY DEDUCTION FROM REMUNERATION
Tam exceptionally authorising deductions from your remuneration to clear a
shortage incurred at your office of £ by _ instalments of £
Once you have read the terms of this method of repayment, detailed below,
please sign and return this form as soon as possible to confirm your
acceptance of these term.
Conditions of Acceptance
¢ I understand that, during this repayment period, all losses incurred at
my office will have to be made good immediately they occur.
¢ Should I resign my post before all payments are made, the whole of the
outstanding balance will become immediately payable.
¢ Iam aware that this facility is being offered by POCL as a gesture of
goodwill and may in no way be construed as a personal loan.
¢ Should any error notice come to light during the repayment period, I
understand that this may be offset against the balance outstanding.
Yours sincerely
Retail Network Manager
I agree to the above terms conditions of repayment.
SPP TALCIEE) scscsscnssneincasrecassenscersnsncotsnsucensensaraesneasaes Subpostmaster
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STANDARD 13
To: Finance Support Manager ce: Regional Audit Manager
From:
Retail Network Manager
REPAYMENT BY DEDUCTION FROM REMUNERATION
OFFICE -
OFFICE CODE -
NAME OF AGENT -
PAY NUMBER -
Ihave authorised deductions from the remuneration of _ to clear a shortage
incurred of£ by __ instalments of
The subpostmaster has agreed to conditions of the repayment as set out in the
Losses and Gains Policy, Appendix K
Please arrange with Payroll and advise the subpostmaster of the
commencement date and a reminder of the following terms.
Conditions of Acceptance
¢ During the repayment period, all losses incurred will have to be made
good immediately they occur
¢ Should the agent resign before all payments are made, the whole of the
outstanding balance will become immediately payable
¢ the facility is being offered by POCL as a gesture of goodwill and may
in no way be construed as a personal loan
¢ Should any error notice come to light during the repayment period, this
may be offset against the balance outstanding
The amount is currently held in the cash account at the office and requires
a voucher to clear it.
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STANDARD 14
To: Subpostmaster
From: Finance Support Manager
Manager
fa)
is]
Regional Audit
Date:
REPAYMENT BY DEDUCTION FROM REMUNERATION
OFFICE - OFFICE CODE
Authority for you to repay a loss of £ by deductions from your
remuneration has been given and arrangements made for these instalments
to commence from
The repayment term will be over a period of I months.
The shortage being held in your cash account should be withdrawn and
the amount transferred to your cash centre. This should be done by
claiming on your next remittance and this letter should accompany the
P884 to support your claim.
I have detailed below the conditions of repayment that you have agreed
to:-
Conditions of Acceptance
During this repayment period, all losses incurred at your office will
have to be made good immediately they occur
Should you resign from post before all payments are made, the whole of
the outstanding balance will become immediately payable
This facility is being offered by POCL as a gesture of goodwill and may
in no way be construed as a personal loan
Should any error notice come to light during the repayment period, you
should advise me as this may be offset against the balance outstanding
84.
POL00088904
POL00088904
F3/8/84
POL00088904
POL00088904
STANDARD 15
To: Cashier cc: Financial Accounts Manager
From: Finance Support Manager
Date: 16 May 2003
REPAYMENT BY DEDUCTION FROM REMUNERATION
OFFICE - OFFICE CODE
Authority has been given for the subpostmaster of the above office to repay a
lossof£ by deductions from remuneration.
The subpostmaster will be claiming this amount in a remittance to you to
clear the shortage from the cash account and has been given instructions to
this effect.
On receipt at your unit, the amount should be treated as per current
instructions and transferred to Financial Accounts. This should be done
immediately and not held in the suspense section of your cash account.
85
F3/8/85