IN CONFIDENCE
Post Office Ltd - SECURITY GUIDELINES
[Criminal Asset Recovery]
Document Information
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Title Criminal Asset Recovery
Category Internal Crime & Investigation
Subject The recovery of Post Office Ltd assets lost to Criminal
Conduct
Version Control
Version 2 April 2003
Author
M F Matthews, Tony Utting
Owner Phil Gerrish, National Internal Crime & Investigation
Manager
Purpose To define the guidelines of recovering Post Office Ltd
assets lost to Criminal Conduct
Audience Members of Post Office Ltd Security & Audit, Internal
Crime & Investigation Team
Keywords Financial Investigations & the recovery of assets
Privacy level In Confidence
Document format
Arial 12
Document type
Electronic (MS Word. Doc)
Review date 1 June 2003 (annual)
Expiry date Ongoing subject to review
Approval
Role Name(s) Date
Business input Mick Matthews Jun 2002
Assurance Phil Gerrish Jun 2002
Authorised Head of Security and Audit, Post Office Ltd Jun 2002
Version control
Version No.
Reason for issue Date
Version 1.0/
New guidelines Jun 2002
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Criminal Assets Recovery Guidelines
Purpose
e The purpose of these guidelines are to ensure that Post Office Ltd
recover the maximum possible assets that have been lost to
Criminal Conduct
e These are new guidelines
Methodology
¢ Consultation with the National Internal Crime & Investigation
Manager & Royal Mail Group Legal Services
¢ Guidelines authorised by the Head of Security and Audit
e Guidelines signed off by the National Internal Crime & Investigation
Manager
Detailed Specification
e The guidelines outline the standard approach to be taken when
major criminal Investigations are undertaken by Post Office Ltd
Security & Audit in respect of recovering Business assets that have
been lost to Criminal activity
« Recommended ownership the National Internal Crime &
Investigation Manager
Guidance for Deployment
e National Internal Crime & Investigation Manager
Enquiries
¢ Phil Gerrish
National Internal Crime & Investigation Manager
Post Office Ltd Security & Audit
Mobil }
¢ Mick Matthews
Training & Support Manager
Post Office Ltd Security & Audit
Mobile
Contents
Section 1
Section 2
21
2:2
2:3
2:5
Section 3
3:1
3:2
3:3
Section 4
44
Section 5
5:1
5:2
5:3
Section 6
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Criminal Assets Recovery Guidelines
Introduction
Identifying Assets
Ways to Identify Assets
Intelligence Checks
e Corporate Security Criminal Intelligence
e National Criminal Intelligence Service
e Human Resource Advisory Team
¢ The Agency file (for Sub Post Office Branches)
e Intelligence from the suspect
Financial Profile form
Production Orders
e Schedule 1 PACE
¢ Sections 93H & 93] Criminal Justice Act 1988 as
amended by the Proceeds of Crime act 1995
¢ Benefit
¢ Obtaining Production Orders
Searches
Restraining Assets
Restraining Orders
e Restraining order under Section 77 Criminal Justice
Act
Obtaining a Restraining Order
Witness Statements to support Applications for
Restraining Orders
Confiscation Orders
Confiscation Orders
e Assumptions
The Confiscation/Compensation Relationship
The Prosecutors Statement
Enforcement
Recovery of Money by other Means
Compensation
Recovery from Pension Contributions
Legal Services Commercial Litigation
Disposal of Recovered Money
Page
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Section - 1 Introduction
1.1 As Investigation Managers you will be mainly involved in the investigation of
theft related crimes. The criminal commits crime to gain assets; the assets of the
Business. It is vitally important that as a commercial organisation Post Office Ltd
seeks to recover as much of the business assets lost to criminal activity as
possible, this of course will help reduce losses and drive the business to
profitability. We can do this by robustly identifying, restraining and recovering
the assets lost to criminals. Criminals feel the loss of their proceeds of crime just
as much, if not more that the sentence imposed by the Courts.
1.2 By recovering the assets we send out a clear message to the
criminal/potential criminal that there is little point stealing as we will endeavour
to recover their ill-gotten gains and as such reduce the benefit of their crime.
This is a message the present Government wish to send out as they are in the
process of setting up the National Confiscation Agency, whose role it will be to
remove assets from organised crime.
1.3 The majority of assets are recovered through Police Financial Investigations.
Because they are time consuming, and as such a drain on valuable resources
there are “Trigger Points” before a full Financial Investigation is conducted. The
general trigger points before a full Financial Investigation are;
e that somebody has benefited from the proceeds of
crime of £10,000 or over and
e they have realisable assets of £10,000 or over
(Albeit these figures are not prescriptive).
1.4 The most important consideration when thinking about involving the police
in full Financial Investigation, with a view to compensation or confiscation
through the Criminal Justice system, is the identification of assets. You cannot
after all “get blood out of a stone”. As such if there are no assets there is no
point in carrying out long and complex financial investigation. Of course an initial
investigation may be necessary to identify assets.
1.5 With this in mind these guidelines deal with the recovery of Criminal
assets and how that relates to you. Although at times it may get complicated
at the end of the day you are only trying to do three things and they are to;
e Identify Assets
¢ Restrain Assets
e Recover Assets
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Section 2 Identifying Assets
2.1.1 Assets can be found in many forms not just cash. All assets, whether
they be houses, cars, stocks and shares etc., should be identified with a view
to recovery. The most common ways of identifying assets are through;
e Intelligence Checks
e Production Orders
e Searches of suspects property
2.2 Intelligence Checks
2.2.1 There are numerous intelligence checks which can be carried out at an
early stage of an investigation. These checks can be carried out through the;
Corporate Security Criminal Intelligence
The Royal Mail Group Representative at NCIS
Human Resource Advisory Team (for staff)
The Agency file (for Sub Post Office Branches)
Intelligence from the suspect
The following is the sort of information that you can get from these sources
2.2.2 Corporate Security Criminal Intelligence
This team can carry out the following checks;
« Land Registry - to find out the registered proprietor at a given address
and if the property has a mortgage
e Vehicle checks - given the make, model, colour and index number of a
car, this check will give last registered keeper and
whether the car has been reported as lost or stolen.
e Mobile telephone - — subscriber details provided for most service providers.
subscribers
e Landline telephone - subscriber details provided for most service providers.
subscribers
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Itemised BT bills
Postline and official
telephone numbers
and mobiles
Post Office Boxes
Passports
Certificate of
Conviction
Council Tax checks
Credit checks
Record Of
Correspondence
checks (ROC)
Redirection checks
Voters checks
Criminal records
information provided (including calls made) relating to
a requested period of time.
subscriber and call information.
details provided regarding owner of PO Box, i.e.
name, address, whether Box ‘live’ and whether
collection or delivery.
given a Passport number - details can be given of the
correct owner for confirmation.
official confirmation of a conviction
Find out details of Council Tax payments
of both companies and individuals. Company checks
also reveal details of principals (directors etc.) as well
as financial situations.
These are checks on mail received at a given address
and are conducted over a 12 day period. Obviously
only the outer covers of mail are examined. Results of
these checks cannot be used as evidence in Court
and are strictly for intelligence only.
details of redirection’s taken out for given addresses
and by who.
checks can be made of the Electoral Register relating
to a given address.
there is a direct link to the Police National Computer
which gives this information
2.2.3 The telephone number for this team is!
i You will find all the forms needed on the Corporate Security Database.
“I or Postline
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2.2.4 National Criminal Intelligence Service (NCIS)
The Royal Mail Group representative at NCIS is presently Bob Ash. He can
be contacted on
Checks
Jand he can carry out the following Intelligence
« Alert checks
¢ CIFAS Security Alert
(CIFAS = Credit
Industry Fraud
Avoidance System)
« DWP (BASIS)
information
e TECS Il Checks
Alert is the integrated NCIS database. It holds
intelligence from all the NCIS Regions & specialist
Units/Sections. In essence ALERT checks will identify
whether a particular suspect has been brought to
notice or featured in any previous enquiries.
This may give details of further Bank accounts held by
the suspect and for how long. It may also provide
details of loan applications (including stated income)
or details of credit card applications and limits.
Contains records of State Benefits claimed and
details of organised fraud investigations
TECS II is the United States Customs database. It
contains details of movements in and out of US,
including people and credit.
2.2.5 Human Resource Advisory Team
The following information on Post Office Ltd staff may be obtained from the
Human Resources Advisory Team;
e Application form
¢ SAP record
the application form is a rich source of information,
giving details such as previous experiences,
education qualification, previous convictions,
addresses and referees.
details of current address and bank details address.
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2.2.6 The Agency file
Information on Sub Post Office Branches may be obtained from the Agency
file which is held by the relevant Contract Manager. The following information
may be available;
e Application form ~- the application form is a rich source of information, giving
details such as previous experiences, education
qualification, previous convictions, addresses and
referees.
e Business plan - this will give details about how the subpostmaster intends
to finance the office, including bank details, what
improvements they are going to make in the office and the
expected turnover of the office. It will also give information
on the private business and it is a good snapshot of the
possible financial position of the individual
2.2.7 Intelligence from the Suspect
In addition to all the other Intelligence checks one that should always be
remembered is Bankers Authority request. It should be emphasised at this
point that as a matter of course you should be asking the suspect at interview
to give you Authority for the Disclosure of Information from their Bank or
Building Society using the form CS045.
e Bankers Authority - the authority form will give you details of the suspects
form (CS045) Bank accounts
2.2.8 The suspect of course may not give you CS045 authority or you may
wish to find out financial information before the interview stage if that is the
case it can be done with Production Orders which we will be looked at soon in
these guidelines.
2.3 Financial Profile form
2.3.1 Once you start carrying out checks you will begin to receive lots of
intelligence. There is a form which can be used to assist complex Financial
Investigations. The form is known a Financial Profile. The form is quite
comprehensive and you might not get all the details on the form completed.
However if you want to take a “package” to a trained Police Financial
Investigator then your professionalism will be enhanced by doing as much as
you can. A copy of the Financial Profile form is associated with these
guidelines. Please read it to get and idea of the layout of the form.
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2.4 Production Orders
2.4.1 Production orders are orders from a court to an organisation, such as
a Bank, to produce their documents pertaining to their dealings with particular
people or companies. As these documents in normal circumstances are held
in confidence by the bank they are known as Special Procedure Material.
2.4.2 Special Procedure Material is defined in Section 14 PACE. It is
material which has been created in the course of any business or profession
and there is an undertaking to hold the material in confidence.
2.4.3 In cases of theft or dishonesty there are two types of Production Order
which can be obtained and these are described below;
A Production Order under Schedule 1 of PACE
e There must be reasonable grounds for believing
that a “serious arrestable offence”, as defined by
Section 116(6) PACE has been committed.
(Section 116(6)is detailed below)
e The application for the order is inter parte, that is
to say the person or body to produce the material
may be present at and contest the application.
e The material to be produced must be relevant
evidence.
2.4.4 Section 116(6) Of PACE
Section 116 of PACE defines what makes offences “Serious Arrestable
Offences”. Amongst other offences section 116(6) classifies offences as serious
arrestable offences if there is “Substantial financial gain to any person;”
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A Production Order under sections 93H & 931
of Criminal Justice Act (CJA)1988 as amended
by the Proceeds of Crime Act 1995
e All that is needed is that there is an investigation
into whether any person has benefited from any
criminal conduct or into the extent or whereabouts
of the proceeds of any criminal conduct.
e The application is ex parte that is to say the
person or body to produce the material will not be
present to contest the application.
¢ Itis an offence under the Criminal Justice Act
1995 to Inform the suspect that a Production
Order under this act has been applied for.
2.4.5 As can be seen from the conditions required to satisfy the granting of a
Production Order, applying for a CJA order would be favourable in every case
over the PACE order.
2.4.6 Benefit
Benefit for the purpose of a Production Order under the Criminal Justice Act
1988 is a follows; a person has received a “benefit” if they obtain property as
a result of the commissioning of an offence or they receive a pecuniary
advantage. Both Property and Pecuniary Advantage have the same
definitions as in the Theft Act 1968.
2.4.7 Obtaining Production Orders
Both types of application need to be made by a Constable or a HM Customs
officer to a Circuit Judge, but this can be in Judges chambers. (A Circuit
Judge is a High Court Judge who is at present hearing cases on the
provincial criminal circuit
2.4.8 The National Criminal Intelligence Service (NCIS) have a list of some
1500 accredited financial investigators located around the country. All these
officers have experience in obtaining Production Orders and as such can give
advice on and make the applications. The Royal Mail Group contact at NCIS
is Bob Ash on
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2.4.8 In future under the new Proceeds of Crime Bill 2001 any
accredited Financial Investigator will be able to apply to a Circuit Judge
for a Production Order. This is thought to include civilian employee’s of
Law enforcement agencies.
2.4.9 A point worthy of note is that if Production Orders not complied with
within the stated time then search warrants can be issued by going back to a
Circuit Judge.
2.4.10 Production orders will normally identify assets. When these assets
are identified they need to be “frozen” to stop them being dissipated. Within
United Kingdom law this is referred to as “restraint” This will be covered later
in these guidelines.
2.5 Searches
2.5.1 Financial investigations can be instigated either pre or post interview
and searches. It should be remembered however that a great deal of
information about assets can be found by investigators on searches
2.5.2 In view of this it will be of benefit for the “scribe” on searches to have a
copy of the financial profile of the suspect.
2.5.3 The following details should be recorded;
All Bank/Building Society accounts
All Life Insurance Policies/Endowments
All Stocks/Shares/Unit Trusts
All Properties owned & property values
Who lives at the properties and there status
Contents of the properties of significant value
Vehicles (including boats and caravans) Owned
Businesses owned
Expensive Jewellery
Other Incomes for other employment/benefit
Note if utilities/bills are paid in cash
Investigation Managers should also record any relevant liabilities.
2.5.4 It is important to note that Investigation Managers need not seize large
amounts of documentation as long as they have recorded sufficient
intelligence to enable the appropriate officers apply for production orders. For
example sufficient intelligence to apply for a Production Order for a bank
would be the Bank address, the account name & account number.
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Section 3 Restraining Assets
3.1 Restraining Orders
3.3.1 In section 1 we looked at identifying assets. Now we will move on to
“restraint”. Restraint is the power to prevent the criminal dealing in property in
advance of and during criminal proceedings. This power is in the form of a
Restraining Order issued by a High Court
A Restraining Order under Section 77 of
Criminal Justice Act (CJA)1988
e The Order prevents the defendant from dealing with
or diminishing the value of assets belonging either
solely or jointly by themselves.
e The order prevents the assets being removed from
the jurisdiction
e if the order is disobeyed the defendant will be guilty
of contempt of court and may be sent to prison,
fined or their assets may be seized
3.3.2 If we did not have Restraining orders the criminal will be able to hide or
remove the assets from the jurisdiction.
3.3.3 Restraint however in most circumstances should not be used unless
the criminal has benefited from crime to the sum of £10,000 or more and
there are £10,000 or more worth of realisable assets to restrain and as such
to recover. If it is less that £10,000 there are other methods which we can
pursue and we will cover these in Section 5
3.3.4 A restraining order can be obtained to prevent anybody at all from
dealing in any realisable property. This may include any “gift” given to any
person by the suspect
3.3.5 The Court may specify conditions on the Restraining Order. For
example it may allow reasonable living or legal expenses.
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3.2 Obtaining a Restraining Order
3.2.1 As soon as you have identified £10,000 or more of assets you must, at
an early stage, get in contact with Royal Mail Group Legal Services. They can
give you the appropriate advice depending on the full circumstances of the
case.
3.2.2 The Legal Services can apply for Restraining Order in accordance with
Section 77 of the Criminal Justice Act 1988. To get a Restraining Order an
application must be made by a prosecutor to the High Court. The application
can be made ex parte to a Judge “in chambers” Before a restraining order
can be made however the High Court must be satisfied that criminal
proceedings have been instituted or they are about to be.
3.2.3 The above paragraph will change if the new Proceeds of Crime Bill
2001 becomes law. If that happens the venue for making Restraining
Orders will change from the High Court to the Crown Court. Additionally
an application for a Restraining Order can be made at any time after a
Criminal Investigation has been commenced as opposed to Court
proceedings being instigated.
3.3 Witness Statements in support of applications for
Restraining Orders
3.3.1 The prosecutor in the case may well ask you to produce a witness
statement to support the application for Restraint. The witness statement is in
a different format to the ones you will write for evidence in criminal cases. It is
in a similar format to an affidavit. You will get assistance in drafting the
witness statement from a section of Royal Mail Group Legal Services called
Commercial Litigation Department. It is that department which will make the
application for the Restraining Order
3.3.2 An example of a witness statement is associated with these guidelines.
Please read it to get and idea of the type of statement that will be required.
3.3.3 If are successful at getting a restraining order you will have to get
advice from a Police Financial Investigator in order to complete a full
Financial Investigation. Remember NCIS have a list of the 1500 accredited
Financial Investigators.
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Section 4 - Confiscation/Compensation Orders
4.1 Confiscation Orders
4.1.1 The Criminal Justice Act 1988 as amended by the Proceeds of Crime
Act 1995 enables the courts to Confiscate the proceeds of all indictable
offences after conviction in the Crown Court.
Indictable Offences The Interpretation Act 1978
e “indictable offence” means an offence which, if
committed by an adult, is triable on indictment,
whether it is exclusively so triable (e.g. murder or
robbery) or triable either way.
e “offence triable either way” means an offence which,
if committed by an adult, is triable either on
indictment or summarily (e.g. theft or unlawful
wounding)
4.1.2 This means that theft is an indictable offence but Confiscation Orders
can only be made in respect of theft if the case is heard at the Crown Court.
4.1.3 The confiscation order is an order to pay a sum of money expressed in
sterling. It is worthy of note that the order is not an order transferring the title
of property, it is an order to pay a sum of money. It is therefore the
responsibility of the defendant to sell his assets and pay the amount of money
stated on the order to the Court.
4.1.4 A Crown Court has the power to issue a confiscation order if the
defendant is convicted of one or more Indictable Offences.
Convicted of one indictable offence
¢ The Court can confiscate the proceeds of crime.
e The prosecution have to prove the benefit from
crime to the civil standard, that is on the balance
of probabilities
¢ The Court can order the defendant to disclose
information
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4.1.5 Proving the benefit from crime to the civil standard was the difficulty in
confiscation hearings because the defendant could say what they wanted.
4.1.6 Assumptions
However if the defendant is convicted of two or more indictable offences then
the court can use “assumptions”, instead of the prosecutor having to prove
the benefit to the civil standard
Convicted of two indictable offence
e The court may use “assumptions”
e The assumptions are primarily that all property
held by the defendant on conviction, plus all
property which passed through the defendants
hands in the six years before the institution of
proceedings, came from relevant criminal conduct
4.1.7 If the defendant is unable to disprove the assumptions, the court can
assess the defendant's benefit from their crime as the total amount of benefit
revealed by the Financial Investigation. The Financial Investigation will no
doubt identify legitimate earnings and not include that figure in the
defendant's benefit from crime. The confiscation order can then be made up
to the value of benefit of crime subject to the defendants available assets.
4.1.8 As you can see the assumptions are a very powerful tool for the
recovery of assets from criminals as they transfer the burden of proof from the
balance of probabilities to the defendant to disprove.
4.1.9 There is a safety value in respect of assumptions and that is
assumptions may not be used if they are proved to be incorrect or the use of
assumptions would result in a serious risk of injustice to the defendant.
4.2 The Compensation/Confiscation Relationship
4.2.1 It is important to note that Confiscation orders are paid to the Crown.
Clearly it is better that the criminal’s assets are paid to the Crown rather than
the criminal keeping them. However if Post Office Ltd can demonstrate a loss,
that amount of money will be paid as compensation to them, subject to the
normal compensation applications. The relationship between confiscation &
compensation is as follows. Victims of crime (i.e. Post Office Ltd) will not be
disadvantaged as a result of a confiscation order. The court may order that
any shortfall in a compensation order is paid out of money raised by the
enforcement of the confiscation order.
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4.2.2 Asimple example of the above is as follows. A Postal Officer has
committed a major Pension and Allowance (P&A) fraud. He has been
convicted of two indictable offences so assumptions can be used. The full
P&A checks reveal that the offender has overclaimed orders to the value of
£50,000. A check of his bank statements over the past 6 years demonstrated
in addition to his salary he has paid £200,000 in cash into his personal
account The Postal Officer has no other legitimate income apart from his
salary. He has no liabilities but he has a house with £200,000 equity in it. A
confiscation order of £200,000 is made with a compensation order of
£50,000. An order can then be made to pay the compensation order of
£50,000 out of what is raised by the enforcement of the confiscation order.
4.2.3 The reason why we should apply for confiscation is that if the offender
does not pay the confiscation order he is allocated a term of imprisonment for
default to run consecutively. Remember compensation to Post Office Ltd can
be paid out of the confiscated money.
4.2.4 There can be some difficulty in arriving at a total figure as to the extent
the offender has benefited from Crime. This is why it is suggested that in
every case the advice of an experienced Financial Investigator is sought.
They can assist with establishing the benefit level and the preparation of the
prosecutor's statement
4.3 Prosecutors Statement
4.3.1 The Prosecutor's statement is produced at the Confiscation hearing in
order for the court to establish the amount to be paid as confiscation. The
statement is in a similar format to the witness statement to support a
Restraining Order application.
4.3.2 An example of a Prosecutor's statement is associated with theses
guidelines. Please read it to get and idea of the type of statement that will be
required
Prosecution statement main points
e The statement must show how the benefit is
calculated.
e The statement should include the defendants
assets and debuts
e The statement must state what benefit the
defendant has obtained
e The completed statement must inform the court
exactly what the producing officer is asking for.
This should include a reminder to the Judge of
what compensation is being applied for.
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4.4 Enforcement
4.4.1 The enforcement is the responsibility of the Justices’ clerk. You should
however note that If an offender is in default of a confiscation order they are
given a period of imprisonment to run consecutive to any term of custody that
the defendant is liable for being found guilty of the original offences.
Additionally if they serve the extra period for being in default they are still
liable for the original amount of the Confiscation order.
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Section 5 - Recovery of Money by other means
5.1 Compensation
5.1.1 Whilst confiscation orders should be sought if the offender has
benefited from crime in excess of £10,000 and they have realisable assets of
that amount, this will not be the case during most investigations. If the criteria
for confiscation orders are not met then investigators must ensure that the
prosecuting solicitor asks for compensation. (Although we ask for
compensation it may not be granted, especially if the offender is sentenced to
a term of imprisonment). Compensation should also include the cost of the
investigators time spent on the case. Therefore the amount of time should be
recorded on SIMSWMS and compensation requested at the rate of XXXX per
hour.
5.2 Recovery from Pension Contributions
5.2.1 If the offender is a member of staff and compensation is not ordered
then all investigators should seek to recover Money from the offenders
pension fund. To do this they must get in touch with the Human Resource
Advisor for the relevant Territory. The Human Resource advisor will then deal
with the pension trustees. If at the outset of the case you feel that this will
probably be the best way of recovering funds then make contact with the
Human resources advisor at an early stage and inform them of the position
The contact details are below;
Human Resource Advisors
« East PhilMichel * ~ an.
GRO
e North Vince Carroll :
e West Bill Topping
5.3 Legal Services Commercial Litigation
5.3.1 If the offender is not a member of staff, a Subpostmaster for example,
and there is no confiscation or compensation order then consideration should
be given to recovering funds through the Commercial Litigation office of
Royal Mail Group Legal Services.
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Section 6 - Disposal of Recovered Money
6.1 1 All recovered money should be submitted with a form CC140 which is
copied on the next page, to the address below:
Receipts Processing
Transaction Services
Papyrus Road
PETERBOROUGH
PE4 5PE
6.1 2 All money should be sent by Special Delivery. If you are sending cash
then you should arrange for a someone to witness the Special Delivery
packets being sealed. You should not send more cash in a packet than the
amount the packet is insured for.
6.1.3 You will note on the form below the number 25990 is written under the
column titled ITEM CODE this number indicates that the money has
been recovered following an Investigation. Under the column titled COST
CENTRE/PROFIT CENTRE/INTERNAL ORDER NO you should enter the
Cost center number for the relevant Head of Area.
6.1 4 Please remember you must record on SIMS and the relevant BAT form
the amount of money you recover in each case.
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cc140
Revised - Oct 2001
RECEIPT NOTIFICATION
To:
CLIENT CASH MANAGEMENT
TRANSACTION SERVICES
NO1 FUTURE WALK
CHESTERFIELD
DERBYSHIRE S49 IPF
RECEIPT DETAILS ACCOUNTING CODES
DESCRIPTION NET AMOUNT VAT GROSS AMOUNT I ITEM cost
CODE I CENTRE/
PROFIT
CENTRE /
INTERNAL
ORDER NO
25990
TOTAL PAYMENT COM
[PAYMENT DETAILS :
PAYER: For BACS/CHAPS receipts. Tick
CHEQUE NO: the recipient Bank.
DESCRIPTION: Bank of England
Co-op
DUE DATE:
COMPLETED BY:
NAME: [NOTES ON COMPLETION ]
SIGNATURE: * Please complete ALL the relevant sections
DEPARTMENT
TELEPHONE NO:
* All amounts should be rounded to the
nearest penny
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DATE: * All GL codes beginning “1” MUST quote a
product/material code
[ FOR USE IN CLIENT CASH MANAGEMENT ONLY ]
PAYMENT RECEIVED INPUT
KEYED: CHECKED:
DATE: DATE:
SIGNATURE: