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Chapter 02 Performing a Branch Assurance Visit
Contents
Section 1 - Introductio!
Section 2 — Types of Branch Assurance Visi
Section 3 - The Branch Assurance Advisor’s Role & Responsibilities
Section 4 — The Lead BAA Role...
Section 5 - Planning.
Section 6 - Branch Assurance Visit Systems
Section 7 — On Site Activity ae
Section 8 — Procedures for a Branch Assurance Visit 10
8.1 Horizon Reports....... 10
8.2. Checking Cash, Stock, Foreign Currency and Vouchers on Hand 12
Section 9 - Irregularities 15
Section 10 - Close of the Branch Assurance Visit Meeting ........ 17
Branch Assurance Visit Closing Script:.... 19
Section 11 - Branch Assurance Visit Reporting.
Appendix A - Directly Managed Branches...
Appendix B - Franchise & Strategic Partners ..
Appendix C —- Open Plan & Combination Formats.
For confirming Bidi Safes and Roller Cash Dispensers - See Appendix I.
Appendix D - WHSmith Branch...
Appendix E —- Core & Outreach Branches...
Required Process in the Event of Postmaster Suspension.
Appendix F — Post Office Local.....
Appendix G - Automated Teller Machines ........
Appendix H - Access to the Horizon System...
Appendix I - Verifying Bidi Safes & Roller Cash Dispensers ......
Document Admin
Stakeholders...
Responsibilities in change
Version control
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1.1 Branch Assurance Visit (BAV) activity takes place because we have stakeholder
requirements to ensure thatwe protect, maintain and account for all our assets, both those
we own and those we lookafter on behalf of our stakeholders. We are also responsible for
ensuring that all our staffand postmasters, operate their Post Office® branches in
accordance with legislative regulations as well as conforming to our operating license and
branch standards.
Section 1 - Introduction
1.2 Weill attend all types of branches throughout the year to verify financial assets mhand
and to test regulatory compliance and business conformance against standards set out in
HOL help areas listed below:
e Post Office® PayStation
Post Office® Outreach Services excluding Home Service
Royal Mail Compliance
Horizon Online™ Equipment & Administration
Security Operations Guide
Ordering Stores & Stocks
Section 2 - Types of Branch Assurance Visits
2.1 These are the types of Branch Assurance Visits
= Financial Visit
= Closure Visit
= Robbery and Burglary Visit
= Transfer Visit
2.2 The BAV is a comprehensive check to assess the current trading position of the branch in
addition to the verification of cash, foreign currency (if applicable), all stock items and
ouchers on hand. This will be carried out if requested by stakeholders or!” IRRELEVANT
IRRELEVANT 7
IRRELEVANT IAt least two BAAs will attend each BAV.
2.3 The current financial position of the branch is calculated and recorded by the completion of
a Microsoft Excel Spreadsheet Template know as Branch Assurance Reporting Tool (BART)
by comparing our findings with current office snapshot and settling any discrepancy to the
Central Postmaster Account.
2.4 Included with the BAV is a compliance check which will check that business conformance
and regulatory compliance controls are operating as intended: by checking evidence and
gaining assurance that the required controls are in place. Compliance to business policies
and procedures will be tested in conjunction with the BAV.
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3.1. The Branch Assurance Advisor's (BAA) role at the visit is completely objective and the
reports they produce after the visit must be detailed, accurate and factual. The BAAs role is
not to speculateon the cause of the outcome of the BAV.
Section 3 - The Branch Assurance Advisor’s Role & Responsibilities
3.2 BAAs should use the opening script and explain the reason for their attendance as outlined
in the Rationale Document, provide a copy for the Postmaster.
3.3 If the BAV should end in the precautionary suspension of the Postmaster, any questions
should be directed to the Contracts Advisor.
3.4 There will be circumstances where an BAV to a branch leads to an escalationor
investigation, for example by Trading Standards, so it is necessary for the BAAs to be
conscious of this fromthe outset.
3.5 The lead BAA must take a detailed note of all timings and the course of all events: BAV
Information Summary. This can be used in conjunction with the (Temporary) Branch
Closure Summary (Knowledge Centre — BAV - Chapter 04 Closures). The actions of those
on site and conversations held may become relevant. The lead BAA is responsible for
reporting these details.
3.6 For full information about the support available from the Contract Advisor see
Irregularities (section 9).
3.7 All BAAs must always wear their security passes and keep them visible whilst on site in
branches.
3.8 All BAAs (Lead and Support) must take their laptops to a BAV, so the activity is not
jeopardised by laptop failure. It is the Lead BAV’s responsibility to confirm which BAAs.
should bring their laptops into the branch, and travel method will be considered. General
security rules apply.
3.9 All BAAs working on BAV activity must carry withthem a supply of the following items to be
used at branches wherethey are found to be lacking:
» Note, coin, rem bags, HOL bar code stickers for non CViT rem.
3.10 In addition to the aforementioned items the BAA must have the following
paperwork:
« Aworkplace Risk Assessment. Download the latest version from the Knowledge
Centre
“I IRRELEVANT
“Please ensure you have the ciirrent/ipdated dociiments-
3.11 The BAA must carry notices informing the public of temporary closure or closure, to
include the nearest Motor Vehicle Licence issuing branch if applicable (Knowledge Centre
- BAV - Chapter 02 BAV Activity —- Closure Notices).
3.12 The BAA must endeavour to have the branch open as soon as operationally possible
unless there are valid circumstances to prevent this. The Compliance element of the BAV
can be carried out whilst the branch isopen.
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Section 4 - The Lead BAA Role
41
4.2
43
44
4.5
46
47
48
The Branch Assurance Support Team (BAST) will indicate via the BAV Workplan which
BAAs are to carry out the BAV and who has been allocated the “lead” role.
It is the lead BAAs responsibility to prepare for the BAV, manage activities on site,
accurately report on the financial position of the branch and subsequently complete the
BAV reports. The Lead BAA shall be provided with access to the Rationale Document
(RD) and will need to take a copy of this with them to the BAV.
The lead is responsible for the introductory discussions with the Postmaster, following the
reason for BAV script, in section 7, below, providing regular updates and performing the
closing meeting, (following the Closing Script in section 10, below).
The lead is responsible for delegating tasks (for example, Compliance BAV Tool
completion, checking of foreign currency, ATM etc.) to ensure the BAV is run in an orderly
manner, making efficient use of the resource available and minimum disruption to customer
service.
The lead is also responsible for the decision to re-open the branch on the conclusion of the
BAV providing the involvement of the Contract Advisor (CA) is not required.
The lead is responsible for contacting the other BAAs to discuss arrangements and
organise travel in accordance with the current Business Travel Expenses (BTE) policy
(available from - Travel and Events Booking Portal (sharepoint.com) to arrange a meeting
point and consider contingency arrangements in the event of absence, sickness, travel or
other problems.
The lead must provide the official working papers for use in the branch. Only the current
versions of working papers available on Knowledge Centre are acceptable.
Mobile phone usage should be kept to a minimum, be relevant to the BAV and phones
should always be kept on silent/vibrate whilst in the branch. Any exceptions to this would
need to be agreed with the lead in cases of urgent/emergency calls being expected.
Branch staff serving on the counter must be able to converse with customers without
being hampered by conversations taking place behind the counter.
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Section 5 - Planning
5.1
5.2
5.3
5.4
5.5
5.6
The lead is responsible for carrying out the pre visit preparation. The lead must check the
BAV type (closure, financial, robbery etc.), branch name and code and other details supplied
by BAST. Using the Branch Assurance Portal (BAP), the lead can find all the information on
the branch including branch opening times.
The BAV Reporting Tool contains the NaSA Business Database, and the Lead BAA must
take note of what type of branch this is, for example:
Agency Branches
Directly Managed Branch (ref-additional information in Appendix A)
A Franchise or Strategic Partner (ref-additional information in Appendix B)
Open plan or a combi store (ref-additional information in Appendix C)
WH Smith (ref-additional information in Appendix D)
Core and Outreach (ref-additional information in Appendix E)
Post Office Local (ref-additional information Appendix F)
Post Office Main
The type of branch will indicate any further preparation required. Exceptions that relate to
specific types of branches are detailed in the appendices.
The lead BAA must also determine if any non-standard transactions are performed at the
branch as they will need to ensure that monies associated with these transactions are
included in the BAV checks. The branch should also be able todemonstrate that these
products are being accounted for in the correct manner.
e Foreign Currency (ref-Section 8.2.5)
PayStation (ref-Section 8.4)
Automated Teller Machines ATM (ref-Appendix G)
Retail Service Point (ref-Appendix C)
Bidi, Bidi Magnum, and roller cash dispensers (ref-Appendix I)
Self Service Kiosks (SSK)
There are instructions for dealing with these non-standard transactions in therelevant
section of HOL HELP; BAAs must familiarise themselves with these to be prepared to
check cash and accounting practices at onsite activities.
The lead must also consider any other factors that may impact on the amount of
resource required for BAV activity and advise the Branch Assurance Team Leader BATL
who will inform BAST.
The lead is responsible for supplying all working papers for completion during the BAV.
This includes all financial working papers (Knowledge Centre — BAV — Chapter 02 BAV
Activity - Working Papers). A copy of the Compliance questions can be printed from the
Knowledge Centre (BAV - Chapter 02 BAV Activity - CAT Tool).
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Section 6 - Branch Assurance Visit Systems
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.9
A Branch Assurance Reporting Tool (BART) is a Microsoft Excel Template designed to
support planning, verification of assets and generate the reports required by Financial
Branch Assurance Visit activity at all branches. The lead BAA is responsible for ensuring
all recipients that require the reports are included on the BART.
The Branch Compliance Report Tool (BCRT) is a excel template designed to support the
planning and testing of regulatory compliance and business conformance and recording
and reporting the results. The BAA uses the tool to access the lists of Regulatory
Compliance and Business Conformance tests required and record the answers.
The lead BAA is responsible for uploading the BCRT SharePoint once completed.
The latest version of the BCRT is available from our database (Knowledge Centre - BAV —
Chapter 02 BAV Activity CABT).
The BART is regularly reviewed, and a new version should be downloaded for each
activity from the Knowledge Centre, meaning a new version is to be used for each activity.
The lead BAA must download the current copy of the BART and check that they have the
latest version of the BCRT Reporting Tool, directly from Knowledge Centre for every
activity. local copies can be saved, but to avoid use of out-dated versions, checks must be
made to ensure that any local copy is the correct version before an activity takes place.
The current BART and Guide can be accessed from our database: Knowledge
Centre—BAV — Chapter 02 BAV Activity - BART Tool.
BAAs must ensure that they have read and understood the current versions of the
instructions.
All findings from the BART and BCRT must be submitted within the timescale as
stated at 11.2 and while connected to the Intranet, follow the instructions on the BAV
& the BCR tools to submit the form to the SharePoint sites.
The Rationale Document (RD) is a summary of the reason for the BAV request. This
document will be sent to the lead BAA, prior to the scheduled BAV date.
The Branch Assurance Portal (BAP) is an online platform, which contains links to the
information that may be required by an BAA during the preparation and execution of
an BAV.
6.10 There are other tools that can be used as required, such as the Branch Insights Tool.
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Section 7 - On Site Activity
7.1. Before approaching the branch, the lead BAA should take the opportunity to brief the
team on the approach for the visit and clarify all rolesand responsibilities. Please
await the arrival of your colleagues before entering the branch.
7.2 The lead BAA must arrange for a call to be made to Branch Support Centre to notify them
that an BAV is taking place and the branch will remain closed until its completion. This should
also be completed before entering the branch where possible.
7.3 Branch Assurance Visit Opening Script:
The introduction, by the lead BAA, to the first person arriving onsite should be worded as
follows.
“Hello, my name is .........++- from the Post Office Branch Assurance Team. I am here to verify
Post Office assets in your branch”. Introduce colleagues and ascertain the role of the staff
member.
Postmaster — ask to speak to them in private.
“The reason we are here today is because [set out reason for visit and read through page one of
the Branch Assurance Rational Document i.e., primary findings, secondary findings and summary]”
If the Postmaster is absent — ask OIC/staff to contact the Postmaster to advise them that the branch
is being verified and invite them to attend. The lead BAA shall also try to contact the Postmaster
where possible. This also applies to all multiple partners.
If the Postmaster wishes to attend, the lead BAA will allow a reasonable time for them to arrive
before commencing the BAV, what is reasonable will be decided on a case-by-case basis and
documented. Record this contact information for the BART Tool. If in doubt, the lead BAA can refer
to your Branch Assurance Team Leader.
“That’s fine, we will not start the BAV until you arrive”.
The branch can remain open whilst waiting for the Postmaster. If the Postmaster does not wish to
attend commence with the BAV. If the Postmaster hasn’t arrived by their expected time of arrival,
then contact your Branch Assurance Team Leader.
On arrival of the Postmaster:
“Due to this, I will be conducting a Branch Assurance Visit to verify cash, currency and stock
on hand. This is so that Post Office Ltd can be assured of its assets and provide additional
assistance to support you in achieving the required business standards, if required.
1am going to check all cash, currency, and stock on hand for all stock units, so can you
please confirm where everything is kept.
I will also require the PayStation figures for the day so far and request that no further
transactions should be put through until the Branch Assurance Visit is complete.
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After the financial Branch Assurance Visit, I will be asking you some questions around
compliance and will require the input of yourself and any other staff members that work on
the Post Office terminal. We encourage any feedback and there will also be an opportunity
for you to verify and comment on any findings and ask questions. Once the Branch
Assurance Visit is complete, I will go through the findings with you.
If you would like support from the National Federation of Subpostmasters during the Branch
Assurance Visit, they can be contacted either through your representative or their Head
Do you have any questions?”
Make a note of any questions and your answers, if you are unable to answer any questions advise
the Postmaster that you will raise that question on their behalf.
If you have manager access to the Horizon, would you please add my SmartID to the system.
if no one has access advise the Postmaster that:
I will use a Global User account to add my Smart ID, I will not use that for anything else and I
will provide a transaction log of my activities throughout my visit. If we find any
discrepancies the Global User will be used to settle that discrepancy to the Central
Postmaster Account.
Any comments and feedback from the Postmaster and staff should be carefully noted and taken
into consideration.
7.4 Other points for the opening discussion should include as a minimum:
The purpose of the BAV is to verify cash and stock items.
Explain the reason (trigger) for the visit.
Go through RD with the Postmaster and explain any discrepancies that have been
identified on HOL and the accounting processes behind them where possible.
Explain the process that will be followed.
The reason behind the use of laptops and the BART (using tools independent of the
Horizon system for verification)
The course of events and establish where all assets are held in branch.
The need for access to the HOL system.
Obtain PayStation figures for the day so far and make a visual check that the cash is
present and instruct not to operate until advised.
Other aspects of the BAV; for example, reconciliation of non-value stock.e.g., POCA
cards
The Compliance part of the BAV, which will require the input of the Postmaster/OIC
ind staff.
7.5 If they are not the Postmaster, then they must be advised to contact the Postmaster to let
them know their branch is being verified and invite them to attend. The lead BAA shall also try
to contact the postmaster where possible. This also applies to all multiple partners. If the
postmaster wishes to attend, the Lead BAA will allow a reasonable time for them to arrive
before commencing the BAV. What is reasonable will be decided on a case-by-case basis and
documented. If in doubt, the lead BAA can defer to their line manager.
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7.6 The Postmaster or staff may wish to verify your identity with the Post Office® before
allowing access; this will mean that BAAs may have to wait outside until their identity has
been confirmed and the branch staff have completed their first access procedures.
(Verification is not mandatory; BAAs may be admitted on production of their sccuiy
pass). The Postmaster or staff should be advised that he/she should not access cash, stock
or the HOL system until the BAAs have gained access. In the event the postmaster is
absent but travelling to the office the branch may remain open until the postmaster arrives.
Inthese circumstances, any irregularity should be documented, and a transaction log
obtainedfrom the HOL system to ensure there has been no activity on the system before
the BAAs were allowed access.
IRRELEVANT
7.8 Having gained entry to the building the lead BAA must arrange for the notices informing the
public of the closure to be displayed in a prominent position. The details on the poster will
include the names and postcodes of alternative branches, nearest MVL branch if applicable
and an estimated opening time for the branch.
7.9 Each BAA must ensure that they sign a visitor’s book or logrecording their arrival, date,
time and purpose of their visit. They must also enter theirdeparture time before leaving the
branch. If there is no existing visitor’s book, one should be created at the time.
7.10 Establish facilities for BAAs and where bags and personalbelongings should be stored. Some
branches have policies in place which forbid taking handbags, personal cash, food etc. into
thecounter area. BAAs must abide by these policies. If BAAs are concerned about leaving
personal items in a different area or locking them in a vehicle, then they are advised not to
carry unnecessary items to BAV.
7.11 BAAs should not have un-witnessed access to cash and stock. Where it is not possible
for the postmaster to attend or the postmaster chooses not to be present, then checks
must be made in the presence of a nominated Officer in Charge (OIC) - (this should be
agreed with the postmaster on the call). It is important that any checks are not made in
isolation. Both the BAAand stockholder should acknowledge the accuracy of the figures
following the check. Where a discrepancy is highlighted, the Postmaster or OIC should be
offered the opportunity to verify the findings and sign the cash and/or stock sheet to
confirm that the figures tobe used as part of the BAV are correct. If they decline the offer,
thenthis should be noted, and included in the subsequent BAV report and documented and
signed accordingly on the working papers.
7.12 The need to identify and produce all cash, stock, and vouchers. It must be stressed at
the outset that there will be a need to identify and produce allcash, stock, and vouchers
and to remind the Postmaster/OIC that this includes items kept at all Post Office serving
positions; this will include both PayStation cash which is due for sales and transaction since
the last TA received.
If the Postmaster, Office in Charge, or a member of staff present cash or stock after the
BAV has commenced, even after it has been confirmed all the cash or stock has been
produced this cash and/or stock can be counted and used towards the final figure. It does
not need to be recorded separately or reported to the Contracts Advisor.
On completion of the BAV all assets should be secured by the BAA adwitnessed by either
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another member of the team or the Postmaster/OIC.
7.15 Obsolete Stock. This can no longer be sold in the “Front Office”.
A check must be made to see if the stock has an icon which allows it to be returned to the
Stock Centre using the Rems’ — Out to ADC” function; if it has the right icon, the stock item
can remain in the system, but the branch should be advised to return the stock immediately.
If no icon exists, the “Obsolete Stock Process” (found on the front page of the BART) should
be followed to remove the stock from HOL and the subsequent discrepancy will be covered:
this should be noted in the branch assurance report.
Section 8 - Procedures for a Branch Assurance Visit
8.1 Horizon Reports.
8.1.1 Ascertain the number and types of stock units on the system.
8.1.2 Ask the postmaster or a member of staff with manager’s access to create a user ID for the
lead BAA using your SmartID. See Appendix H for Instructions on Accessing the Horizon
System if no one in the branch has manager access. With the migration of stock ordering to
Branch Hub remember to remove your SmartID before you leave the branch otherwise you
will receive future stock order emails from the branch.
8.1.3 If the BAV takes place on a Thursday, following the end of a branch trading period, and the
branch trading statement has not been fully completed, the final branch trading statement
must be completed prior to commencement of the BAV. If the stock units are in different
trading periods, they will need to be brought into the same trading period before the BAV
commences.
8.1.4. The required report printouts must be obtained from the HOL system, examined, and filed
with the working papers in line with the current retention process:
The reports below must be printed and checked by the lead for any irregularities to enable
completion of the Financial BAV. Once these reports have been obtained the lead can then
assist colleagues in counting cash/stock. (Please do not write on any of the reports)
e Un-reconciled/outstanding transfers report — for multi stock branches. Please ensure you
accept all transfers before printing the Office Snapshot as failure todo so will distort your
BAV findings on the BART and make it impossible to producean accurate BAV result.
e Transaction log for the day of the BAV.
e Office snapshot
e Balance snapshot for each stock unit — please ensure this includes the Self-Service
Kiosk/s as this is directly linked to Horizon, prior to reopening thebranch.
Most recent cash declaration holdings for each stock unit
Foreign currency holdings
I IRRELEVANT
. “Suspense account report - During the branch assurance visit, it is necessary to identify any :
figures recorded here and obtain proof that they are proper to be held. If they should be in
the Suspense Account, then they are deemed as AUTHORISED if not then they are
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e Transaction corrections outstanding - This report is obtained to ensure that there are no
outstanding TC’s which need to be included as part of the BAV.
e Transfer Reconciliation - Each transfer transaction has a mode of “TO” (Transfer Out) and
should have a corresponding mode of either “TI” (Transfer In) or “ER” (Existing Reversal),
these will indicate that the transfer has either been accepted by the relevant stock unit or
cancelled by the issuing stock unit. If the transfer only has a mode of “TO” (no corresponding
“TI” or “ER”) then it has not been accepted by the relevant stock unit. All transfers whether
value or non-value must be accepted before the Office Snapshot is produced as any items
not accepted will not show on the Snapshot and affect the BAV result. If any transfers have
not been accepted on a full BAV (Transfer, and Robbery etc.) it will create a misbalance on
the BART.
e User summary - obtain a list of all HOL users and take note of their fullrares This can then
be checked by accessing the ‘modify user’ screen and checking that all entries are current
and in the correct format (non SmartID branches). (If any amendments are madeto
usernames, including the addition and removal of BAAs, please reprint the user summary to
UNAUTHORISED on the BART.
e Transaction corrections processed (this will also show instances whereby evidence has
been requested - entries will be preceded with an‘E’). The rationale behind checking this
report is to see if the staff are making regular common errors which they may need help or
extra training on while you are on site.
mary (i s) for t
Please note: - Further reports can be obtained from the HOL system as required.
E.g., branch trading statement reprints, event logs and further transaction logs for
investigation purposes. The above list is not exhaustive. However, this should be seenas the
minimum.
See Knowledge Centre — BAV -Chapter 02 BAV Activity - BART Tool —- BART Tool data sources
and files for: BAV Report Paths, See Knowledge Centre — BAV - Chapter 06 Retention of Papers.
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This handout is also contained within the BART - Front Page. Check all cash, Cheques, currency,
postage, stock on hand as required for completion of BART. Refer to the latest Guide on the
Knowledge Centre for completion of the BART.
e For Currency Revaluations:
From the final office snapshot get the currency revaluation figure down and the currency
revaluation figure up and minus one from the other.
Example:
Currency revalue up +£70.24.
Currency revalue down -£28.35 = +£41.89
Get the currency value in sterling from the 1* office snapshot and deduct the currency value in
sterling from your final office snapshot.
Example:
Currency value on 1* office snapshot £13745.94
Currency value on final office snapshot: £13544.00 = £201.94
Then minus the net currency revaluation from the above figure i.e.
£201.94 - £41.89 = £160.05
Then take the discrepancy figure for the currency of the BART and minus it from the above
figure, which in this case was £162.13 - £160.05 = £2.08
This is your currency revaluation figure to be entered on the BART.
Please note that if the first office snapshot is printed after 9.30 am then you would need to get
the currency revaluation up and down from there and net it out with the new currency
revaluation figures from the final office snapshot.
POCA Cards - Any remaining stock must be destroyed before leaving the branch, and Horizon
adjusted to zero.
Please note all empty stocks, when verified, should have the cash declared as zerobefore
coming out of the stock unit.
8.2 Checking Cash, Stock, Foreign Currency and Vouchers on Hand
All Cash, Stock and Foreign Currency must be verified by the Postmaster or a nominated
member of staff, if no one is willing to verify it then it must be checked by a 2" BAA. Working
Papers must be annotated to confirm this.
IRRELEVANT
8.2.1
8.2.2 Branches should be asked to stop any further transactions PayStation terminals where
applicable.
8.2.3 Cash check - obtain the final cash declaration for the day prior to the BAV by reprinting the
last “existing” declaration or obtaining the report via the event log. Where the BAV is carried
out later in the day and the branch has been open for business thenit will not be possible to
confirm cash to a branch declaration. However, the report should still be obtained and
examined.
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8.2.4 Cheques -. Count and record Cheques on hand and verify to the HOL snapshot or the
branch trading statement if the branch trading period has been completed. Ensurethat
Cheques are examined for validity and that any “personal” Cheques are not onhand,
including those belonging to staff members, without the correct annotation and amatching
transaction that can be verified through HOL.
8.2.5 If an irregular personal Cheque (not associated with any transaction) is foundcontact the
Contract Advisor. The personal Cheque must be impounded, excluded from the BAV
result and a receipt issued.
8.2.6 Foreign Currency - Verify all currencies on hand to the correct amount on the balance
snapshot. Totals from the currencies should be documented for later inclusion in the BART.
8.2.7 Stock — All stock to be verified against the balance snapshot. Any discrepancy in stock
levels must be adjusted with the Stock ‘Adjust’ button, unless the postmaster can
demonstrate that there is an outstanding sales transaction. Back Office (F14) - Monthly
Accounting (F3) — Adjust (55).
8.2.8 ATM (if applicable) - All cash to be verified against the balance snapshot.
8.3. PayStation - All monies relevant to PayStation TAs (Transaction Acknowledgements)
must be accounted for, within Post Office funds.
At the BAV - request that the postmaster and staff refrain from using the PayStation
terminal, summaries should be taken, and the cash secured for the days takings to be
included in the BAV.
8.4 Postmaster Account Support Team —
[lossrecovery
agents.accounting. teai
outstanding discrepancy figu
_is now postmasteraccount I
m figures need to be confirmed on the BAP.
8.5 Pre-prepared Remittances - There is no need to hold back and open rem bags awaiting
collection if they are due for dispatch the same day as the branch assurance. The reference
numbers from the bags must be recorded on the BART.
If rem bags have been made up in advance and are not due for dispatch on the day of BAV, they
should be opened, and contents verified. If any rem bags are made up and sealed by an BAA,
these must be witnessed by either asecond BAA or the Postmaster/OIC.
8.6 Oncompletion of the BAV, the lead BAA is to contact the Cash Management Team for an
assessment of the branch performance using one of the specific contact numbers
supplied to the BAA Team. In the event of excess cash holdings, remit excess back to the
cash centre. Record amount returned on the BART (Post Branch Assurance Activity Page
(PBAA) and remind Postmaster/OIC of the correct cash management process.
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9.1. During the BAV the BAA may find discrepancies, transaction corrections, inappropriate
items held in suspense or business practices contrary to the Post Office® operating
instructions these items should be summarised in your report.
Section 9 - Irregularities
9.2 Atall BAV, all stock units must be reconciled to reflect the actual position so that all
figures on Horizon are correct by the time the BAV is completed.
9.3. Accounting by Central Finance in Chesterfield - Problems with irregularities involving
errorsin accounting, Transaction Corrections or entries in the suspense account may be
progressed with the help of the appropriate contact.
Following a Financial BA\
settled into centralized holding account using the Global ID.
I discrepancies should be
IRRELEVANT
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9.4 Support from Contract Advisor - As part of the preparation for the BAV the nominated
Contract Advisor (CA) is confirmed via email and added to the branch assurance
workplan to enable the reporting of admissions.
-IRRELEVA
9.4.2 The Contract Advisor should be contacted if anything happens during the visitthat might
Suggest that the postmaster mav.be. in breach of their.contract, forexamole:
of IRRELEVANT
The Contract Advisor will need to decide whether the contract shou
suspended and will need the following information:
¢ Branch name and code
¢ Contract type
¢ Postmaster’s name
¢ If not the Postmaster, then the name of the OIC or person in control on the day
e Does the Postmaster have other branches? - If so, are BAV results from them known?
e Amount and breakdown of discrepancy
«Any reasons for the discrepancy that have been offered to the BAA.
e Any admissions
¢ If any previous issues are known
Date of last branch trading statement
e Any relevant information provided by the Postmaster or staff.
e Any relevant circumstances.
e Any outstanding discrepancies
9.4.1
e precautionary
Should the Postmaster be suspended, there is a possibility that the branch will remain closed, and
the assets defunded. In this case, a special notice tothis effect should be displayed and Branch
Support (formerly NBSC) should be contacted to advise them of the situation. If the branch is
to remain closed, all cash; coin; currency and value stock along with the date stamps and
PayStation should be locked in the safe.
The door and safe keys/safe codes, should be dispatched by Royal Mail Special Delivery to:
Branch Assurance Support Team
2nd Floor West Wing
1 Future Walk
Chesterfield
S49 1PF
Please also ensure you Contact Cash Management by phone and follow up by e-mail to advise
them of the closure and to cease all remittances to the branch.
9.4.4 The Postmaster/OIC/Manager must be invited to complete an independent check of the
cash, stock, and foreign currency. They should sign to say that they agree with the figures,
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but if they decline the opportunity to verify the BAV findings, all relevant working papers
must be signed/documented. The Postmaster should be given the opportunity to raise any
comments or questions resulting from the BAV. The lead BAA should make a note of the
comments or questions on the BAV Report and advise that they will arrange a response, if
required, from an appropriate manager, if they cannot be answered by the lead BAA.
9.4.5 Incases involving suspension, the lead BAA should obtair, IRRELEVANT
not requested, the lead BAA will dispose of the working pape!
business standards.
Originals should be obtained, Burt eae (where suc!
obtained from the HOL system.
If the Postmaster objects to their removal, it should be pointed out that the paperwork is the
property of the Post Office®, and if necessary, a POL receipt should beissued.
9.4.6 When a BAV has gone to suspension, the lead BAA should also advise the Branch
Assurance Support Team of this on the day. This is particularly important from a scheduling
point of view, as the Branch Assurance Support Team may need to cancel or reschedule
any work the day after the BAV, if any of the BAAs on the suspension BAV need to carry out
any follow up work relating to the BAV.
9.4.7 Transaction Acknowledgement (TA) Instructions on Suspension BAV:
The lead BAA needs to establish that-all.TA’s_have_been.received.in hranchhy.checkina.the.
TAprint out & ifanv.are missing. IRRELEVANT.
_ IRRELEVANT
9.5 Appointing a Temporary Postmaster on the day of suspension - If the Contract Advisor
decides that the Postmaster is to be precautionary suspended from the branch then it may be
possible to appoint a temporary Postmaster in his place to ensure continuity of service. If this
happens on the day of the BAV, follow the process below. If it happens at a later date, the
transfer is the responsibility of the Training and Onboarding Team.
The Contract Advisor will commence this process with the permission and agreement ofthe
existing Postmaster. The BAA must carry a set of Pape the
direction of Temporary Postmaster Advisors Team €
(Ref Knowledge Centre — BAV - Chapter 03 Transf
Section 10 - Close of the Branch Assurance Visit Meeting
10.1 Once the financial BAV and compliance tests have been completed, the BAV findings will
need to be discussed with the Postmaster. The following guidelines shouldbe followed:
e The closing meeting should already have been discussed and planned withthe Postmaster
as part of the opening meeting at the outset of the BAV.
e The meeting should be conducted in private whenever possible as some ofthe points for
discussion may be sensitive.
e The lead BAA should be familiar with all the findings of all the tests completed (in conjunction
with the person who has completed the Compliance testing if this is not the lead BAA). The
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lead BAA is solely responsible for discussing gaps identified during the closing meeting.
During the closing meeting with the Postmaster the lead BAA must explain and highlightany
issues identified from the financial BAV into the gaps discovered dirgthe compliance tests.
When talking through the findings it is important to discuss them in abalanced way that the
Postmaster will understand and be able to qualify exactly what is meant. The reason for, and
consequences of, any actions should be made clear. Inform the Postmaster that any gaps may
resultin further contact from the Post Office by phone or letter. It is essential to highlight where
the correct procedure is documented and the importance of adhering to it, as well as explaining
the correct procedures and helping the Postmaster to understand them.
Recognise good working practices in the branch.
The Postmaster should be encouraged to raise any comments or questions resulting from the
branch assurance. The lead BAA should make a note of the comments or questions and advise
that they will arrange a response, if required, from an appropriate manager.
Following a BAA if it is necessary for you to send an email to someone with POL to provide an
answer to a query raised by a Postmaster you should ensure that the Branch Assurance
Support team are copied in so that they can add it to the Dynamics case. Any replies you
receive should also be forwarded to the Branch Assurance Support Team to ensure we can
evidence that the Postmaster’s query is being dealt with.
The Postmaster will receive an email asking for feedback for today’s visit that will be sent to the
same email address as the BAV report.
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Thank you for taking the time to facilitate this BAV today. Could you please verify
today’s findings by checking the cash, stock, and currency before we discuss next
steps?
If the Postmaster/OIC declines the opportunity to verify the findings, they should be
asked to sign the BAV sheets to confirm this. If they decline to sign, the BAA should
annotate the sheets accordingly.
Branch Assurance Visit Closing Script:
Is there somewhere we can go to talk privately please? I will now go through today’s
findings with you.
BAA to go through the results of the BAV in detail, ensuring that any gaps identified are
discussed.
If you would like support from the National Federation of Subpostmasters they can be
contacted either through your representative or their Head Office o!
I have summarised today’s findings on this document, it included a QR code for you to
provide feedback about today’s visit. Alternatively, you will also receive an email in the
coming days asking for feedback on our visit today, it will only take a few minutes to
complete, and I would appreciate the feedback.
In the event the Postmaster/OIC wants to dispute a discrepancy
BAA to make the Postmaster/OIC aware of the disputes process.
For support with a recent discrepancy:
“If you need help with a branch discrepancy, please call the Branch Support Centre on
hey will help you to investigate further to identify how the discrepancy
happened. If they can’t resolve the reason for the discrepancy during the call the Branch
Support Centre will be able to raise a dispute for you”
For support regarding a historical discrepancy:
“If you need hel h a historical branch discrepancy, please call the Branch Support
ito raise a dispute for you.”
Please call the Transaction Correction Disputes Team on
I GRO jas soon as possible if you wish to
correction”.
ispute a transaction
In the event of suspension
The BAA would have a private telephone conversation with the Contract Advisor to discuss
the findings but would not enter into any discussion with the Postmaster/OIC in this regard.
The Contract Advisor will follow the Suspension Script to direct them in giving the correct and
relevant information and support to a suspended Postmaster/OIC.
The Lead BAA will make a note of requests for additional training were considered
necessary in order to support the Postmaster.
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Any gaps identified as part of the compliance check may result in contact from the
Branch Standards Team either by phone or by letter. BAA should go through the correct
procedures for any gaps and clarify understanding.
And finally, do you have any other questions about the BAV today? Are there any
comments or feedback you would like to make?
Note the Postmasters questions, comments and feedback, with your reply, if you are
unable to answer them inform the Postmaster you will make an enquiry on their behalf.
I would like to thank you for your time today.
Considerations
e Full record of the closing meeting to be made by the BAA including any questions asked
and responses given.
e If Training is deemed necessary by the BAA, they can submit an Intervention Request using
the on-line form available here: Intervention Request Form. Access is required to the
Knowledge Centre at Training Knowledge Centre to use this form. Alternatively, a
Postmaster can request additional training for themselves or their staff via Branch Hub.
e It is appropriate to share the full BAV Rationale Document with the Postmaster during the
closing meeting in order to feedback on areas for development, providing that the cases
never mention any customer names or identities.
Section 11 - Branch Assurance Visit Reporting
11.1. All BAV reports are embedded within the BART & for the BCRT Tools are completed
automatically.
11.2 The BART and BCRT must be completed and submitted within 2 working days of the
completion of the BAV. For both actions an email address is essential for a branch, as
without it, a copy of the BAV report will not be sent through the post and the BCRT can’t be
completed online.
11.3. When completing the BAV reports, ensure that the BAV result is detailed by the breakdown
of the discrepancy revealed in each stock unit and who discovered the discrepancy.
11.4. When completing the BAV report make sure the report is as full and easy to understand as
possible.
Appendix A - Directly Managed Branches
BAV at Directly Managed Branches will be carried out at the request of the Area Manager. The
BAV process will remain the same as detailed in this chapter.
Directly Managed Branch Discrepancies
Discrepancies identified should be e-mailed to Post Office Security in all instances regardless of
value! _____IRRELEVAN’
IRRELEVANT
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Appendix B - Franchise & Strategic Partners
The BAV process will remain the same as detailed in Chapter 02.
When you populate the BART the NaSA database will provide details of branches that are of
either a franchise or multiple branch type. The lead BAA should obtain this information atthe
preparation stage along with:
e The name of the Strategic Partner/ Franchisee
e The Strategic Partner/ Franchise Company contact point e.g., nominee.
« The name of the Contract Advisor
The financial BAV process outlined in this chapter can be applied to Strategic Partner and
Franchise branches with the following exception:
On arrival at the branch, the lead BAA should make the visit known tothe store manager and
any local entry procedures must be adhered to. At the beginning ofthe BAV the lead BAA is to
ask that the branch staff to telephone their area manager/ company contact, to advise that a
BAV is taking place and to invite them to the closing meeting at the branch.
The estimated time of the closing meeting should be advised and, if the company contact is
unable to attend, it must beconfirmed that they are happy for the BAA findings to be discussed
with the officer in charge onsite. Reasonable consideration should be made to the company
contact to enable them to attend if they wish to.
Any irregularities, discrepancies, admissions etc. should be reported to the Contract Advisor.
Appendix C - Open Plan & Combination Formats
(Also described in some instances as “RETAIL SERVICE POINTS”)
A Combination Store is the title given to retail branches that combine other retail business with
Post Office® transactions using the same point of sale in the retail area. These branches often
also have one or more fortress positions. In the retail area the same person will deal with retail
and Post Office® transactions, but funds and accounts will be separated.
The financial BAV outlined in Chapter 02 can be applied to open plan and combination branches,
but special care must be taken because of the different security arrangements.
To minimize security risk to staff and funds, the following principle applies:
+ Under no circumstances should bulk cash be counted in positions which are exposed to the
public
+ Allcash on hand should be counted in a secure back-office area (if available) or prior to the
branch opening for business to avoid the problem.
* Cash being moved to a secure area should not exceed th
working unless. the premises are closed
: IRRELEVANT sy
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For confirming Bidi Safes and Roller Cash Dispensers - See Appendix I.Appendix D -
WHSmith Branch
(Additional information to be used at WH Smith Branches)
The BAV process will remain the same as detailed in Chapter 02.
. The lead BAA is to email WHSmith Security using the email template and email
addresses below as they prepare the BART for the BAV. (Agreed September 2018)
° On arrival at the branch, the lead BAA should make the visit knownto the store manager
and any local store entry procedures must be adhered to.
. There is no need to contact WH Smith (as we would with any other Strategic
Partner) as senior WH Smith Security & Investigation managers are aware of the BAV
IRRELEVANT
. The closing meeting will take place with the lead BAA and theBranch Manager (or their
representative at the branch) on the day of the BAV, summarizing the outcome of the
BAV and outlining the next steps the Branch Manager needs to take.
i.e., discrepancy
John Stiles; (WH Smith).
Any interve nd staff will be actioned by either John or passed onto an appropriate
WH Smith manager to deal with.
Onephone call from the lead BAA will be enough.
If John is unavailable, please contact Steve Hall.
Steve Hall
then there is one main pointof contact,
WHSmith Security - emails
Email Title: Branch Assurance Visit Notification [branch code] [branch name]
LEAD baa to Copy and paste below to the email filling in the details listed:
A Branch Assurance Visit has been scheduled on dd/mm/yy.
Branch Name:
Branch Code:
Branch Postcode:
Estimated Team Attendance Time:
BAV Lead:
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Appendix E - Core & Outreach Branches
(Additional information to be used at Core and Outreach Branches)
The BAV process will remain the same as detailed in Chapter 02.
This is a concept to supply small community and rural areas with a counter service. A Core branch
will operate a range of outreach options offering a variety of transactions.
There are four types of outreaches:
1. Partner
2. Hosted
3. Mobile
4. Home Service
Once the Core branch code is entered in the BAV Reporting Tool (BART), any linked branches will
be listed in the linked-branch list on the Planning page (this will feed through to the BAV Report
page).
Locate the BAV information on the work plan — this should appear with a comment to make clear it
is a C&O branch and sufficient resource is allocated.
All outreaches will be verified as well as the Core, for all BAV types, unless otherwise instructed by
a Branch Assurance Manager.
To prevent any in transit branch to branch remittances being missed, prior to BAV date the overall
lead BAA must check the BAP to check for any issues regarding this.
NB. Ensure that all remittances booked out from one site are booked in at another, by checking the
rem in and out print outs obtained from Horizon at each Core and matching them to the print outs
obtained for the outreach site(s) before Outreach kit leaves Core.
In the event of any irregularities or issues of concern at any of the outreach branches, the lead BAA
at the Core should be informed of these.
If there are Outreaches that do not have access available on the day, take advice from their Team
Leader how to proceed.
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Required Process in the Event of Postmaster Suspension
The likelihood would be that the mobile and hosted stocks will not have left the Core. All partner
branches have a lockable Post Office Coin cabinet in which cash can be stored overnight once
verified, until such a time as either a replacement Postmaster is found, or the branch can be
defunded.
BAAs should balance the Horizon Online (HOL) system and complete the BART, whilst waiting to
hear if the branch is to be transferred or defunded.
If a decision has been made to defund the core and outreaches, all cash and stock held at the
outreach sites must be branch to branch remitted back to the core before the BAA leaves the site.
Core branches supply outreaches with cash and stock via branch-to-branch remittances with the
use of barcode labels designed specifically for that purpose (these should be on hand at the
branch).
IRRELEVANT
So, in order to defund you should follow the process outlined below:
BAA at the partner/outreach site would:
« Rem cash and stock to the core via HOL (via branch-to-branch barcode labels)
« Inform the BAA at the core the value and type of cash/stock and the barcode numbers.
e Place the cash and stock in the appropriate pouches for CViT collection and give these
pouch numbers to the BAA at the Core.
The BAA at the core branch would use the information received from the BAA at the outreach:
e Input the cash and stock using the branch-to-branch barcode(s) manually.
e Rem out to ADC by manual input of the pouch number
e Prepare the paperwork for collection the partners pouch(es) by manual input.
When the CViT van has been arranged they will pick up from the outreach first and supply a Trans
Trak receipt for any pouches they take. They will then take the pouch(es) to the Core, so there will
be a requirement to have BAA present at both locations for the defund. When the ACC card is
scanned at the Core all the pouches manually input will be removed from the suspense account
together with the pouches physically collected from the Core.
It is the Contract Advisor’s decision whether to suspend, based on the facts you provide.
Branch Assurance Visit Reporting
The individual BAAs who prepare a BART and manual BCRT paperwork are responsible for
completion and then email electronic documents to the relevant parties. BAAs must complete
their individual reports by the designated timescales.
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Normal BAV procedures apply throughout the branch assurance but if a discrepancy is found,
further information will be required for branches where the Postmaster provides their own cashto
run the Post Office.
NOTE: most PO Local branches are PO funded. Self-funded branches will show on the
PAB/Branch Information/Funding Source.
Appendix F - Post Office Local
Post Office Local - Retailer Cash (Self-funded) — BAV Process
i IRRELEVANT I
“Check to see if the branch is aware of the discrepancy and the cause.
If they are aware, the lead BAA should contact Central Finance, Chesterfield to determine if a
transaction correction can be expected.
If the branch is unaware, the lead BAA is to contact Central Finance, Chesterfieldand check if they
are aware of any discrepancy. If required, Central Finance will liaise with the Branch Analysis team
to check if they are aware of any issues.
Any comments or feedback from the branch should be carefully noted and considered.
IRRELEVANT
Defunds of a Retailer Cash Funded Post Office Local Branch
If, as a result of the call to Postmaster Account Support Team, the money in the branch is due to
the Post Office, the cash needs to be returned; it will need to be accounted for as follows:
. Back Office (F14)
. Adjustments (F7)
. Loan to PO wadrn (66)
. Enter the cash amount
. [ENTER]
. [SETTLE]
If unable to get a pick-up from CViT then send the Cash by Royal Mail Special Delivery (RMSD) to
the local cashcentre. If the pouch is to be posted offsite, advice must be obtained from Branch
Assurance Team Leader. (Knowledge Centre — BAV — Chapter 04 Closures - RMSD Branches,
REM Instructions)
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Stock & Stamps:
These would also be returned using the RMSD REM process.
Rem the stock out of the branch via Rem out to ADC - Pouch scanned as normal then Prep-
Dispatch (this action should clear the Suspense Account) and seal in an RMSD envelope and
send back following the RMSD REM process.
In some cases, a CViT pick up may have been organized but in most cases, there will not be a pick-
up from CViT, and it is normal to send Cash to local CashCentre and stock to the Stock Centre by
Royal Mail Special Delivery. If the pouch is to be posted offsite advice must be obtained from your
Branch Assurance Team Leader.
Closure of a Post Office Local Branch (Self-funded)
For a planned closure, contact should be made prior to the closure date with Central Finance to
confirm that you are completing the closure and the date you will be attending.
On arrival at the branch, you need to make sure that no cash is present in the HOL system
(currently “loaned to the Post Office”). To do this by checking the Office Snapshot. If cash is
present on the Office Snapshot, use the process below to remove it.
To remove cash, follow the process below:
Back Office (F14)
Adjustments (F7)
Loan to PO wadrn (66)
Enter the cash amount.
[ENTER]
[SETTLE]
Now print an Office Snapshot to confirm that the cash is no longer present.
Once you have finished this activity, email the confirmation to the Integrated Settlement & Billing
Team i is closed:
.
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Transfer from a Retailer Funded (Self-Funded) to Post Office Funded Branch
Post Office Local - Retailer Cash Funded — BAV Process
ich, the Integrated Settlement & Billing Team
need to be contacted prior to the transfer with dates for
cessation of self-funding and commencement of POL funding. This is to ensure that POL cash can
be correctly accounted for on the balance sheet and that correct full and final settlement for self-
funding can be made with the operator.
Normal BAV procedures apply throughout the BAV but if a discrepancy is found further information
will be required for branches where the Postmaster provides their own cash to run the Post Office.
(N.B. PO Local branches can be PO funded or self-funded).
Check to see if the branch is aware of the discrepancy and the cause.
If they are aware the BAA should contact the relevant team in Central Finance (Knowledge Centre-
z. Admin-Contact Information) to determine if a transaction correction can be expected.
If the branch is unaware, the BAA is to contact the Postmaster Account Support Team and check if
they are aware of a discrepancy. They will be able to advise on the amounts previously settled to
centralised holding account with the Review or Dispute option.
Any comments or feedback from the branch should be carefully noted and considered.
When this has been confirmed please contact the Contract Advisor and inform them of the
situation. They will make the decision to suspend if appropriate.
IRRELEVANT
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If, as a result of the call to Postmaster Account Support Team, the money in the branch is due to
the Post Office (and you have been instructed that the cash should be returned to POL), it will
needs to be accounted for by withdrawing the full amount of cash held in the branch so that the
Snapshot show “zero” for cash on hand — instructions below:
Loan Withdrawn from PO — on Horizon (HOL)
e 7 Adjustments - 66 Loan to PO withdrawn.
Defund of a Post Office Local Branch
The cash is not handed back to the Postmaster, it is to be declared and included in the declared
cash and stock and returned to the appropriate POL Cash Centre. This may cause the HOL
system to show a gain, but this will offset any discrepancy already posted or due to be posted
under the settlement agreement at the Financial Service Centre.
Note the details of the cash declaration on the BART.
If unable to get a pick-up from CViT send Cash by Special Delivery to local Cash Centre.
(Knowledge Centre — BAV - Chapter 04 Closures - RMSD Branches, REM Instructions)
If the pouch is to be posted offsite advice must be obtained FROM Branch Assurance Team
Leader.
If the money in the branch is not due to the Post Office (i.e., the operators are using their own
money as float) follow the procedure for Closure of a Post Office Local Branch (Self-funded) as
detailed above to remove the cash from Horizon. It is very important that this be done before the
branch begins to trade as POL funded as otherwise when the icons change the money will start to
appear as POL Cash on Horizon and it will be much more complicated for the operators to get their
money back (if this does happen, they will need to raise an IT incident via the ServiceNow portal in
the first instance).
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Appendix G - Automated Teller Machines
There are 4 different ATM types on site at branches.
The different types of machines in the network are: _
+ Post Office maintained — this machine holds betweer{ IR
nce received at the branch. Some branches are authorised to hold in excess of
i but written notification should be on hand. The transactions are reported through the
branch trading statement.
* Fully Serviced — this machine type is totally maintained by cash carrying company therefore
would not be included in a branch assurance.
* — Self-fill: Retail cash — this machine is funded from private cash and under no circumstances
must Post Office® funds be utilised. This is considered misuse of funds and should be
reported to the Contract Advisor. The cash in this machine does not form part of the branch
assurance.
* — Self-fill: Post Office cash — these machines hold £1k - £3k and are funded from Post Office®
funds.
There are consequently only 2 machine types that would need to be verified as part of the BAV
process.
If the branch (or the retail side) is already open for business when the branch assurance
commences then proceed with the BAV as normal leaving the ATM stock until the end of the
BAV.
Appendix H - Access to the Horizon System
It will be necessary as part of an BAV to gain access to the HOL system at thebranch being
verified. There will also be times when different levels of access will be required, and the
following should be adopted:
At all BAV:
You should request the Postmaster to add you to the system, if this is not possible due to no one
in the branch having managers access, then your Global User ID should be used to access the
system. Once logged on with your Global User ID you can then create other users on the system
in order to later assist with the production of transaction/event logs and you should add yourself
as a user through the normal process to enable you to produce all reports required under that
user logon.
As previously stated, do not attempt to log on to or gain access to the HOL system with anything
other than your own personal SmartiD.
Please note: - If users have been added to the system during the course of an BAV remember to
delete them from the system at the conclusion of the BAV and ask the Postmaster to obtain a
reprint of the User Summary. This will ensure all staff onUser Summary is accurate before leaving
the branch.
Personal SmartID details must be carried and be available for all BAAs, in case they are
needed during a BAV.
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Appendix I - Verifying Bidi Safes & Roller Cash Dispensers
Bidi Safes
The following process is to be used when BAAs the BAV Post Office position at the Retail
Service Point for Locals and Mains.
Process:
1. The BAA(s) upon entry will identify themselves to the Postmaster and the Post Office
Service Point must be isolated and all transactions ceased.
2. The BAA(s) will ask the Postmaster if they would like to close the premises whilstall value
cash and stock is removed to the secure area. If the Postmaster wishes the premises to
remain open, then the following must be applied.
3. The BAA(s) will retrieve all paperwork required from Horizon to establish thatPost
Office® funds are secure.
4. If there is a back-room terminal this must also be isolated, and the Postmaster instructed that
this must not be used without their prior consent.
On opening, any unmarked cassettes below the marked cassette can be placed on the
bottom of the compartment (if there is only one, this can be withdrawn and counted) and all
the cassette(s) above marked cassette stay on top as these are already checked.
9. Each cassette should hold: {so it is acceptable that the risk is minimal in counting
this cash one cassette at a time at the Post Officeposition.
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10.Once all the cassettes have been counted, then the cash till contents should also be
counted.
11.All other BAV process and practices will apply.
12.The Post Office service position will NOT be put back into service until all cashand stock
has been accounted and the BAA has completed all their checks.
Roller Cash Dispensers
It is vital that a full check of the roller cash is performed at all branch assurance visits by all BAAs,
to ensure that all full sectors of the roller cash are checked and verified and to check if any empty
sectors have cash in them. Rollercash sectors should NOT be assured.
ithin the Rollercash. With all BAV, a total withdrawal should be
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Document Admin
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Title
Performing a Branch Assurance Visit
Subject
Branch Assurance Visits
Version Control
2.7
Outline responsibilities and process to perform a Branch Assurance Visit
Gen in all branches.
Audience Branch Assurance Field Team
Next Review date December 2024
Stakeholders
Stakeholders Name Responsibility
Pete Marsh Retail Operations Director
Mike Lowe Head of Operational Excellence.
Nayan Navik Branch Assurance Manager
Responsibilities in change
Role Job Title(s) Date
Author David Nolan quoriece
Assurance Mehl Singh
Authorised Nayan Navik
Owner Mike Lowe
Communication
Recorded in Knowledge Centre
Author: David Nolan
Version number: V2.7 Page 32 of 39
Internal
Review Date: December 2024
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Version control
INo Reason for issue Section Date
No.
1.1 Replacing Contract Holder, Agent or Operator with Postmaster] All 27/10/2020
throughout the document.
Replace Head of Loss Prevention and remove references to Stakeholders
Loss Prevention
Loss Recovery Team replaced with Postmaster Account All
Support Team
Replace reference to Late account with Final Account Surplus I All
or Deficit
Obsolete scratch-cards accounting process amended. 8.3.2
Reference to CA buddy list removed as CA is allocated in All
advance.
Closing script updated to reflect new variance dispute 10
processes.
1.2 Various changes to language, Job titles and staff names All 30/12/20
1.3 Language amendments All 03/1/21
1.4 Remove reference to Settle Centrally All 26/5/21
Add description for stock adjustments. 8.1.4
Amend Responsibilities in Change
Review links, syntax and spelling All
Add contact details for National Federation of 74
Subpostmasters
Amend AA&SM to National Audit & Support Manager fl"
2.0 Amend National Audit & Support Manager to Branch All 31/05/23
Assurance Manager
Include Branch Assurance Team Leader
Remove Audit and Support Advisor (A&SA) and replace with
Branch Assurance Advisor (BAA)
Remove all reference to Audit, and replace with Branch
Assurance
Remove reference to ART and replace with BART.
Remove reference to Audit & Support Team, and replace
with Branch Assurance Support Team
Remove footer from all pages.
21 Changing Footer layout. All 16/06/2023
Changing font to Ariel Nova
22 Checking procedures are up to date and correct. All 13/07/2023
Removing Post Office internal from all headers
Changing outstanding incorrect references to Casework
team and amending to Branch Assurance support team.
Removed reference to Security and Security Managers
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2.3
Removed reference to National Lottery in.
Removed reference to Transfers and chapters.
Removed reference to trading statement
‘and comparing this to the Horizon Online (HOL) system
derived “balance due to PO figure” using the latest declared
branch trading statement, and reports obtained from HOL’
Replaced with:
‘py comparing our findings with current office snapshot and
settling any variance to the Central Postmaster Account’
(Changed: ‘Included in’ to ‘Included with’ and removed
lmandatory (harsh language)
[3.2 Replaced. Added:
IBAAs should use the opening script and explain the reason for
heir attendance as outlined in the Rationale Document, provide
la copy for the Postmaster.
3.9 Removed reference to closure pack.
(Closure Pack available: Knowledge Centre — BAV — Chapter 04
(Closures
le need to confirm the H&S risk assessment and add it to the
IKC and rollout to the team.
Removed reference to Transfer pack — no longer used:
= Paperwork necessary for performing a branch transfer, in
the event of a same day transfer to a Temporary
Postmaster (Knowledge Centre — BAV — Chapter 03
Transfers — Transfer Opening Closure Pack)
IDo we have a supply of safe seals for this eventually?
= A supply of “Safe Sealing Barcodes” for use if the alarm
code can’t be changed for any reason or not all the
available safe keys are present.
(Clarity required on the introduction of cash Contract Advisors
lare now saying include it without any reference and we should
Inot challenge the introduction. I have removed the following:
Should the Postmaster/OIC present cash after the BAV has
commenced, and after it has been confirmed that all cash
has been produced, this cash MUST BE EXCLUDED FROM
THE BAV. The Branch Assurance result must only be based
on the verification of the financial assets presented and
confirmed as“on hand” at the outset of the BAV. The cash
must be accepted from the Postmaster “without prejudice to
investigations or the current branch trading position”, a
receipt issued, and included in Post Office Ltd funds, but not
the current branch tradingposition.
Details of the amount should however be included in the
adjusted amounts resolved by cash and a receiptissued.
On completion of the BAV all assets should be secured by
the BAA adwitnessed by either another member of the team
or the Postmaster/OIC.
1.2.
2.1
2.3
2.4
3.2
3.9
3.10
7.14
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2.3
contd.
Removed:
8.3 Lottery - All online lottery transactions must be
accounted for daily. Print the 2 daily terminal reports
from the lottery terminal and calculateany
outstanding monies owed to the Post Office; confirm
such monies are present in the retail till to cover the
sales so far today. If the postmaster doesn’t have the
money to cover the outstanding sales for today
confirm that the lottery is being accounted for
incorrectly then see irregularities (Section 9).
{8.3.1 Count and record lottery Scratch-cards and
reconcile to the HOL snapshot and local records (if
held). Scratch-cards will normally be held on the
retail counter, and it maybe necessary to physically
count the cards outside the counter area. Any cash
held on the retail side relating to sales should be
included in the cash on hand verification.
8.3.2 The scratch-cards on hand can be verified by
reference to the Lottery matrix held within the BART.
Any obsolete scratch-cards should be remitted out
during the BAV and returned to the stock centre. The
postmaster must be advised that as the date for the
return of these scratch-cards has passed the branch
may subsequently receive a transaction correction
(TC) for the value of any obsolete scratch-cards and
that any TC received should be processed in the
normal way. The value of obsolete cards returned
should be detailed in the BAV report.
{8.3.3 Obtain the following reports from the lottery terminal
and the Postmaster, depending on the type of branch
Online Lottery Terminal (OLT).
* Summary Inventory
. Pack status reports for each game listed on the
Summary Inventory
. Prizes for Online & Instants Report (current day
and previous day).
8.3.4 Using the summary inventory and pack status
reports confirm and reconcile the un-activated
Scratch-cards. It should also be confirmed that the
Scratch-cards on sale haveall been activated. The
pack status reports identify the status of the cards
held:
(CONFIRMED - Pack is un-activated (pack may have been
returned recently; check with branch if paperwork
exists to confirm this).
IACTIVATED - Pack is
activated.
ISSUED - This means the Scratch-card order has been
dispatched from Camelot, but not yet received in
the branch, so this is not relevant during the branch
assurance visit.
8.3
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2.3
contd
8.3.5 Additional Instructions for Tesco & WHSmith
Lottery Branches:
Some Tesco & WHSmith Post Offices complete their Lottery
laccounting a bit differently. They accept TAs as normal into a
Lottery Stock Unit but there is no exchange of cash between
he retail area and the Post Office. This will create an
lincreased variance in the Lottery Stock Unit which is then
I Assign to Nominee’ when the branch completes their Branch
[Trading Statement. Central Finance, Chesterfield reconciles
hese figures with figures from Camelot and invoice Tesco &
HSmith which they then pay directly.
hen completing an BAV at a Tesco or WHSmith branch with
Lottery, the Lead BAA will need to review the BAP bobtain the
joutstanding unsettled cash figure for Lottery, which will also
include any other discrepancies assigned to nominee. This
ican be done the day before the BAV or as early as possible
jon the day of the BAV.
Section 10.
(Added the following reference to the NFSP to remind the
Postmaster their support is available.
if you would like support from the National Federation of
\Subpostmasters they can be contacted either through your
representative or their Head Office oi
10.
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2.4
Removed:
e Lottery (ref-Section 8.3 - 8.3.5)
+ Lottery takings are not to
hand and/or banked in
personal account.
In the event of a Lottery branch the lead BAA needs to
ensure that noinstant pack activations are missed by
checking the pack activation slips or if these are not on
hand to verify th: ivation by ringing Camelot
Retailer Hotline and checking that all the
TA’s havebeen received.
* Post Office® Card Account
Added
You will receive an email in the coming days asking for
feedback on our visit today, it will only take a few
minutes to complete, and I would appreciate the
feedback.
Added
le The Postmaster will receive an email asking for feedback
for todays visit that will be sent to the same email address
as the BAV report.
Appendix F removed:
hen this has been confirmed and if the variance is over
£2000, please contact the Contract Advisor and inform them of
he situation. They will make the decision to precautionary
suspend ifappropriate.
5.4
9.4.2
9.4.7
1.2
10. Closing
script
10
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2.5
+ Updated Multiple to Strategic Partner
* Section 9 - Irregularities
Amended
During the BAV the BAA may find discrepancies,
transaction corrections, inappropriate items held in
suspense or business practices contrary to the Post
Office® operating instructions
Remove: and in this situation the irregularity mustbe
discussed with the Contract Advisor.
Insert: these items should be summarised in your report.
9.5 removed of findings, errors, variances
Removed
{9.4.2 The Contract Advisor should be contacted if
anything happens during the visitthat might suggest
that the postmaster may be in breach of their
contract, forexample:
+ There is a variance of £2000 or more ina
Local/SPSO or £5000 or more in a Main for the
Contract Advisor
* Cash on hand has been inflated or an amount of
cash is produced after the BAV has commenced.
* There are discrepancies found in on-site
verifications (remittances, suspense accounts
etc.)
* The Postmaster has declared that the previous
period’s variance has been made good,
however findings are to the contrary
* Ifthe lead BAA has any other concerns about the
branch
ICore & Outreach branches
Replaced
IThe lead BAA should then:
+ Phone the relevant Contract Advisor to let them know asI
soon as you identify a potential problem.
+ Ring again once you know the final findings and total
variance, so the Contract Advisor can make decisions
on next steps.
+ If there are Outreaches that do not have access
available on the day, take advice from the Contract
Advisor how to proceed.
ith:
If there are Outreaches that do not have access available on
he day, take advice from their Team Leader how to proceed.
All
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2.6
IReplaced Variance with Discrepancy throughout the document
(56 amendments)
Removed:
e The lead BAA is responsible for completing a
check of the Horizon Known Errors prior to a
branch visit. Which are available on the
Knowledge Centre and emailed monthly to the
team.
¢ The lead BAA to send a text to the allocated Contract
Advisor to advise when the BAV has commenced.
Added, to the opening script:
[Make a note of any questions and your answers, if you are
lunable to answer any questions advise the Postmaster that you
ill raise that question on their behalf.
if you have manager access to the Horizon, would you
jplease add my SmartiD to the system. if no one has access
ladvise the Postmaster that:
will use a Global User account to add my Smart ID, I will
not use that for anything else and I will provide a
transaction log of my activities throughout my visit. If we
find any discrepancies the Global User will be used to settle
that discrepancy to the Central Postmaster Account.
Amended:
lI there is an admission of the misuse of Post Office funds
hen the nominated CA should be contacted at the earliest
lopportunity. This will allowdiscussions to take place and any
Inecessary decisions made whilst the lead BAA isstill on site
land will ensure that problems are dealt with quickly and
efficiently. Contact should be made via mobile phone, as this
ill ensure confidentiality. The use of the Postmaster’s
ielephone should be avoided.
All
6.11
7.2
7.3
9.4.1
2.7
Added BAV Summary and QR code document to closing script
* removed all other reason to contact Cas other than an
admission of misuse of finds
9.4.2
1/7/2024
1/7/2024
Author: David Nolan Version number: V2.7 Page 39 of 39 Internal
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