POL00117612
POL00117612
Deloitte.
ENGAGEMENT LETTER DATED 09 APRuL 2014
CHANGE ORDER NUMBER 01 (VERSION 2)
06 May 2014
Mr Chris Aujard
Post Office Ltd
148 Old Street
London
EC1V 9HQ
For the attention of Chris Aujard
Dear Sirs
This Change Order (including any appendices, schedules, and/or attachments), records agreed changes
to the Contract between Deloitte LLP (“Deloitte” or “we”) and Post Office Ltd (“POL” or “You”) dated
09 April, 2014, as amended by prior agreed Change Order(s) or amendments thereto. This Change
Order constitutes the entire understanding and agreement between the Client and Deloitte with respect
to the changes set out in this document, supersedes all prior oral and written communications with
respect to such changes (including, but not limited to Change Requests), and may only be amended in
writing, signed by authorised representatives of both parties.
The section(s) of the Engagement Letter set forth below are hereby amended, effective as of 06 May
2014, by the following text:
1 Project scope and objectives
Your project scope and objectives remain as previously described within our engagement letter dated
09 April 2014.
2 Our Services and responsibilities
Our services within 2(b) of our contract dated 09 April 2014 will be amended to include the two
following extension areas:
Extension Area 1:
Deloitte will continue to review further supplied documentation relating to the 2010 implementation of
HNG-X and other key project documentation supplied by POL, in order to compare the nature and
extent of project governance and documentation with the Deloitte methodology. The assessment will
include a review of documents that outline if and how transactional branch dataflows and Audit Store
features of the system were impacted by the implementation.
In addition Deloitte will assess documentation relating to signoff of business requirements as well as
the project's testing strategies and testing assurance provision.
Deloitte will integrate a description of our approach, findings and recommendations from this work
into our deliverable.
© Deloitte LLP
POL00117612
POL00117612
Deloitte.
Extension Area 2:
Deloitte will review further documentation relating to the specific design features of the processing
environment which are asserted to be in place to underpin two key objectives:
1. That sub-post masters have full ownership and visibility of all records in their Branch ledger;
2. That the Branch ledger records are kept by the system with integrity and full audit trail.
Deloitte will produce a schedule of these specific design features, identified only through desktop
review of documentation provided by Post Office, and use this to assess whether the existence of the
specific design feature has been tested and/or assured. Deloitte will comment on the 2 point above in
this context.
Deloitte will not comment on the quality of documentation and will not perform any implementation
or operating effectiveness testing.
Deloitte’s work, still based on desktop review procedures, will also include:
+ Corroboration with an appropriate Deloitte specialist to validate the Audit Store’s tamper proof
mechanisms.
* Understanding key historic changes in order to assess if key events which could have impacted I
the control design features above.
+ Highlighting those design features where further implementation or operating effectiveness
testing should be considered by POL to provide further assurance to the Board.
Deloitte will integrate a description of our approach, findings and recommendations from this work
into our deliverable.
In addition to the above areas of additional service, Deloitte will support the delivery of ongoing
project update meetings with POL stakeholders prepare a Board Update document (marked as Draft)
as at close of our work on the Tuesday 13" May 2014 and Friday 16" May 2014.
4 Our Charges
Our time charges for this additional work will be charged on a time and materials based, in line with
the rate card shown in our original Engagement Letter.
5 Consequential changes to the Contract
Except as expressly modified herein, all other terms and conditions of the Contract remain unchanged.
Please indicate your agreement to the terms of this Change Order by signing and returning to Deloitte
the enclosed copy of this Change Order.
© Deloitte LLP
Gareth James
Partner
Deloitte LLP
Agreed by Post Offic:
Signed:
For and on behalf of Post Office Limited:
GRO
Printed Name: _i
Position:
(5 04 -20/4
Date:
© Deloitte LLP
POL00117612
POL00117612
Deloitte.