Archived decisions

Audit No/ Ref

Recommendation

Priority1 = Low2 = Med3 = High

Post responsible

SMT

Comments

Action Date

Chase up Memo(s)

Date Closed

FR909 Data Protection

3.3

FDM's to remind staff periodically to inform them of new data sets or changes to existing sets.

1

Data Protection Officer

David Howells

Agreed. Existing procedures mandate FDM's to annually review their data sets. During planned training FDM's will be advised to ensure staff seek prior approval for changes to data sets.

Dec 2004

02/12/04

07/12/04

FR0003 Temporary,Casual and Agency Staff

3.10

Back-up to spreadsheets to be avoided when SAP 'problem' has been resolved

2

HR Operations Manager

Jenny McNeill

Monthly monitoring of tasks will review the need to extend or terminate a contract.PRT Note - problem resolved - monthly report in SAP operative.

Dec 2004Jan 2005

13/12/0431/12/04

10/01/05

FR051 HFRS Emergency Catering

3.6

Charges should be renewed and reviewed annually.

2

DCFO CFS/Ops Financial Services Manager

DCFO HouseWendy Lambert

PRT Note email from WL to Finance 15/11/04 chasing progress.Charges reviewed October 2004. Other Brigades and Police notified.

Dec 2004

17/11/04

FR012 Debtors and Cash Income

3.3

Two people to open post/receipt cash & cheque income to protect the individuals.

2

Finance & Office Services Manager

Wendy Lambert

Agreed. Service Order SO/2/6/4 - Opening of Mail has been amended.

Nov 2004

13/12/04

04/01/05

3.10

Current price list to be used when raising invoices.

1

Finance & Office Services Manager

Wendy Lambert

Current scale of charges GN/2/1/8 should be held in the relevant invoice file.

Nov 2004

13/12/04

04/01/05

3.13

Invoice request forms (controlled stationery) should be used or hard copies of emails retained with copies of invoices held on file.

1

Finance & Office Services Manager

Wendy Lambert

Agreed. The need for controlled stationery will be reviewed after SAP implementation. Until then email requests will be held with the copy invoice.

Nov 2004

13/12/04

04/01/05

3.14

A copy of each invoice raised should be sent to the person initiating it.

1

Finance & Office Services Manager

Wendy Lambert

Agreed.

Nov 2004

13/12/04

04/01/05

3.16

Staff should keep copies of report sheets for audit trail purposes.

1

Finance & Office Services Manager

Wendy Lambert

Agreed.

Nov 2004

13/12/04

04/01/05

3.19

A record should be made of the staff member completing the banking. Periodically an independent officer should check and sign the bank paying in book to confirm details.

1

Finance & Office Services Manager

Wendy Lambert

Agreed.

Nov 2004

13/12/04

04/01/05

FR011 Ad-hoc Payroll Audit

3.3

Guidance Notes to be updated. Desk-top procedures to be more explicit.

2

HR Operations Manager

Jenny McNeil

Agreed. Work in progress to amend Guidance Notes/ Desk-top procedures.

Oct 2004

04/11/04

17/01/05

3.8

All FGA1 forms to be checked/initialled prior to input into RFI system.

1

HR Operations Manager

Jenny McNeil

Agreed. Being done to the best of operational practice.

On-going

04/11/04

17/01/05

3.10

FGA1 forms to have 'input by' box or a tick to be recorded against each entry when entered onto RFI. Corrections made by 'payroll' staff to be initialled.

1

HR Operations Manager

Jenny McNeil

Agreed. Currently operating 'tick' method. 'input by' box to be added at next form revision.

Immediate

04/11/04

17/01/05

3.13

Authorised signatory list to be updated.

1

HR Operations Manager

Jenny McNeil

Agreed. This has been done. The number of authorised officers has been reduced.

Immediate

04/11/04

17/01/05

3.15

Random spot checks by finance staff to be included in procedure notes.

1

HR Operations Manager

Jenny McNeil

Agreed. This will be done in procedure note update.

Oct 2004

04/11/04

17/01/05

3.17

Payroll Supervisor to sign and time-date the 'second' error printout prior to payroll download into SAP. Signed printout to be retained for audit trail.

3

HR Operations Manager

Jenny McNeil

Agreed. Procedure now in place.

On-going

04/11/04

17/01/05

FR102 Hightown Fire Station

3.6

Ensure the cash balance reconciles. The cash discrepancy should be banked to miscellaneous income.

2

Station Officer

W Lambert

Agreed. The balance has now been banked.

Action completed

24/01/05

3.9

All overtime/TOIL claims to be signed by the employee and authorised by an appropriate officer. TOIL should not exceed 30 hours.

2

Watch Managers/ Station Admin Support/ Station Manager

W Lambert

Agreed.Watch Managers/Admin Support have been made aware of this. Station Manager will periodically check.

Action completed

24/01/05

3.12

Indent pads to be obtained from Headquarters direct. Spoilt or cancelled indents to be retained for audit trail.

1

Watch Managers/ Station Admin Support/ Station Manager

W Lambert

Agreed.Watch Managers/Admin Support have been made aware of this. Station Manager will periodically check.

Action completed

24/01/05

3.14

Indents to be ruled off after use and have dispatch number and person signing as recipient.

2

Watch Managers/ Station Admin Support/ Station Manager

W Lambert

Agreed.Watch Managers/Admin Support have been made aware of this. Station Manager will periodically check.

Action completed

24/01/05

3.26

Cash held on site should be kept to a minimum, held in the safe and banked regularly

2

Social Club Treasurer

W Lambert

Agreed. Treasurer has been informed. Station Manager to periodically check.

Action completed

24/01/05

3.28(a)

Empty payphone and bank cash annually.The payphone key should be held in the station safe.

1

Station Manager.

W Lambert

Agreed.

Action completed

24/01/05

FR104 Winchester Fire Station

3.9

All overtime/ TOIL records to be signed by appropriate officers.

2

Station Manager

Wendy Lambert

Agreed. Watch/ Crew Managers have been informed.

Immediate

25/01/05

3.13

New indent pads to be obtained from HQ not other stations.

1

Station Manager

Wendy Lambert

Agreed. Admin support have been informed.

Immediate

25/01/05

3.15

All indents to be ruled off after last entry.

1

Station Manager

Wendy Lambert

Agreed. Admin support have been informed.

Immediate

3.23

An up to date inventory to be held at the station including where appropriate serial numbers/ security markings. Additions to be added promptly. Annual verifications to be carried out.

3

Administrative Officer

Wendy Lambert

Agreed. A full inventory has now been compiled.

Immediate

3.28

All FGA1 claims to be authorised independently.

2

Station Manager

Wendy Lambert

Agreed. All Watch/ Crew managers and Admin Support have been informed.

Immediate

FR105 Rushmoor Fire Station

3.3

The imprest account should be reconciled and claims submitted monthly.

1

Station Administrator/Station Support Manager

Wendy Lambert

Agreed. Station Manager has issued instructions to the Station Administrator to reconcile and submit claims monthly.Station Manager has recommended that the Station Support Manager's department covers any long-term absence of the Station Administrator.

Immediate

21/01/05

3.4

To ensure an adequate separation of duties claims/reconciliation's should be completed by the Admin Assistant and authorised by the Station Officer.

2

Station Administrator

Wendy Lambert

Agreed. The Station Manager has instructed the Station Administrator to submit to him imprest claims for approval.

Immediate

21/01/05

3.7

The apparent surplus of £9.72 to be investigated and corrected. Account to be reconciled in future.

3

Station Manager

Wendy Lambert

Agreed. The surplus was due to an unpresented cheque now expired. No action required on this.

Immediate re reconciliation

21/01/05

3.9

Reduce imprest level to be more in line with current usage.

1

Financial & Office Services Manager

Wendy Lambert

Agreed. A reduction in the imprest level has been requested.

Immediate

21/01/05

3.10

Imprest claims should be made frequently - monthly.

1

Station Manager

Wendy Lambert

Agreed. Station Manager will monitor.

Immediate

21/01/05

3.16

Fire fighters should not authorise their own overtime/TOIL claims.

1

Watch/crew managers

Wendy Lambert

Agreed. Station Manager has sent a memo to all Watch Managers.

Immediate

21/01/05

3.17

All TOIL claims to be properly signed/authorised. Balances to be kept to less than 30 hours.

1

Watch/crew managers

Wendy Lambert

Agreed. Station Manager has sent a memo to all Watch Managers.

Immediate

21/01/05

3.21

All indents to be ruled off after use.

1

Station Administrator/Watch Managers

Wendy Lambert

Agreed. Station Manager has identified the need to the Station Administrator.

Immediate

21/01/05

3.22

Indents should show the dispatch number and person receiving goods. Separate people should authorise indents and sign to receive goods.

1

Station Manager/ Watch Managers

Wendy Lambert

Dispatch numbers agreed.Receiving person agreed.Separation of duties not agreed. Audit policy will be adopted except where staffing level makes this impossible.

Immediate

21/01/05

3.35

FGA1 forms to be authorised by a Junior Officer as a minimum.

1

Retained Watch Manager

Wendy Lambert

Agreed. The Retained Watch Manager has been instructed to ensure this happens.

Immediate

21/01/05

3.36

Retained staff should make up drill night time in all cases.

1

Retained Watch Manager/ Station Manager

Wendy Lambert

Agreed. The Retained Watch Manager has been instructed to ensure this happens.

Immediate

21/01/05

Audit Ref

Recommendation

Priority1 = Low2 = Med3 = High

Post responsible

SMT

Comments

Action Date

Chase up Memo(s)

Date Closed

FR003 Temporary, Casual and Agency Staff

3.13

Costs/trends in use of temp/agency staff to be monitored in keeping with Standing Orders

3

HR Operations Manager

Jenny McNeill

To be implemented from new financial yearPRT Note - Draft Tender for Key Agencies in being. Full tender process to be completed March 2005.

Sept 2004 Mar 2005

13/09/0413/12/04 progress31/12/04 progress

FR907 Security & Password Controls

3.3

Tools to support security policy compliance are needed.

3

IT Manager

David Howells

In hand. Revelation to be phased out by April 2005.

Mar 2005

3.11

Removal of Revelation in favour of SAP for higher security.

3

IT Manager

David Howells

Part of ICT Strategy.

Mar 2005

FR051 HFRS Emergency Catering

3.7

Review agreements with external customers - length/termination of agreement/evidence of Legal Services approval/signed by both parties.

2

DCFO CFS/Ops

DCFO House

PRT Note - charges updated & parties advised. Agreement to be revised by April 2005. ARC 10/01/05

Dec 2004Mar 2005

02/12/0429/12/04

FR909 Data Protection

3.7

Personal records should be reviewed regularly in line with data retention schedules, and for accuracy.

2

Head of Human Resources

David Howells

Agreed. Budget allocation has been made to resource this operation.

Mar 2005

FR011 Ad-hoc Payroll Audit

3.19

Service Level Agreement to be reviewed to include enhanced payroll validation via a SAP report.

3

HR Operations Manager

Jenny McNeil

Agreed. SAP User Group to be contacted with a request for a relevant SAP report.PRT Note. SLA under review. SAP reports being covered in another audit to be completed by end March 2005. 16/01/05.

31/12/04Mar 2005

07/01/05

FR014 Debtors and Cash Income

3.8

Charges for services to be reviewed annually and Sections made aware of new rates.

1

Finance & Office Services Manager

Wendy Lambert

Agreed. Draft Service Order on Income includes this. Charges for external use of Emergency Catering Unit revised in October 2004.

Mar 2005

FR031 Travel and Subsistence

3.12

Analysis of mileage trends needed to highlight potential areas of overspend.

2

Finance & Office Services Manager

Wendy Lambert

Work in hand to review potential for analysis of travel claims.PRT Note - analysis to be completed March 2005. ARC Dec 2004.

April 2004Revised date: March 05

26/05/0408/11/04

FR024 Commercial Training

3.6

Supporting documentation should be held for all bookings.Any discounts to be shown on booking form and signed by the Station Officer. Invoices found not charged at the official rate to be reviewed by the Station Officer to ensure appropriate rate used.

1

Department Manager/HCC IT

SDO Ratcliffe

Agreed. A new field will be added to the new database to show discounts and reasons. Hard copies to be printed and signed by the department manager and kept with the booking file.

Mar 2005

3.8

Care to be taken in confirming that invoices are raised for all delegates to ensure all income due is accounted for.

2

Marketing and Development Administrator/ HCC IT

SDO Ratcliffe

Agreed.The audit finding was probable human error prior to the introduction of database. The new database will default to and show outstanding invoices automatically.

Mar 2005

3.11

The inventory should show all details including serial numbers if applicable. The 'track changes' facility should be used to record changes made.

1

Department Manager/HCC IT

SDO Ratcliffe

Agreed.A new inventory is being collated with annual inspection field included. A form will be designated to indicate asset changes.

Feb 2005

3.13

A physical verification of assets to be done at least yearly and evidenced by printing a copy of the inventory and signing and dating it.

1

Department Manager

SDO Ratcliffe

Agreed. As 3.11 a form will be added and placed on file,signed by the Department Manager.

Mar 2005

3.18

FMS PP01/SAP ZPP1 reports should be run and monitored monthly to ensure only appropriate staff are charged to the department.

1

Department Manager

SDO Ratcliffe

Agreed. To be discussed with Finance Department to ensure monthly staff budget reports are received.

Mar/Apr 2005

FR101 St. Mary's Fire Station

3.3

Reduction of imprest level to £250. Regular reimbursement will be necessary to avoid the account being overdrawn when level has been reduced.

1

Station Manager

Wendy Lambert

Agreed. Monthly reimbursement to be introduced.

Jan 2005

3.5

Receipts to be obtained where possible to support imprest expenditure. If possible separate receipts should support all business expenditure.

1

Station & Watch Managers/Station Support Administrator

Wendy Lambert

Agreed.

Immediate

3.7

Imprest account to be reconciled at all times. A detailed voucher to be held in the cash tin when cash is given in advance of purchase. Outcome of investigation into £20 deficiency to be notified to Internal Audit.

1

Station & Watch Managers/Station Support Administrator

Wendy Lambert

All recommendations agreed.

Immediate

3.10

All overtime/TOIL claims to be signed by the employee and authorised officer.Where possible TOIL to be kept under 30 hours.

2

Watch Management Team/Station Manager

Wendy Lambert

All recommendations agreed.

Jan 2005

3.13

All spoilt or cancelled indents to be retained sequentially on file.

1

Watch Managers/Station Support Administrator

Wendy Lambert

Agreed. Spoilt/cancelled indents will be kept in Indent Folder.

Immediate

3.15

All indents to be ruled off following the last entry to ensure items cannot be added after authorisation.

1

Station Support administrator

Wendy Lambert

Agreed.

Immediate

3.16

All indents to indicate the indent dispatch number/the person receiving the goods or service. The authorisation of indents/receipt of goods to be carried out by different people to ensure separation of duties.

2

Watch Management Team/Station Manager/ Station Support Administrator

Wendy Lambert

All recommendations agreed.

Jan 2005

3.23

All appropriate items should be agreed to the vehicle inventory records.

1

Watch Manager RW/ Ops Administrator (SHQ)

Wendy Lambert

Agreed. Vehicle inventories will be checked and agreed.

Mar 2005

3.24

An up to date inventory with security marking/serial numbers if appropriate to be held. Disposals to be noted/ signed by Station Manager. Annual verifications to be carried out and evidenced.

3

Watch Manager WW/Station Support Administrator/ Station Manager.

Wendy Lambert

All recommendations agreed.

Mar 2005

3.28

Regular bank reconciliation's to be undertaken for Social Club. Cash held on site to be kept to a minimum.

1

Treasurer Station Social Club

Wendy Lambert

Agreed. Quarterly bank reconciliation's to be introduced.

Jan 2005

FR105 Rushmoor Fire Station

3.5

Staff responsible for imprest claims to be made aware of accounting procedures.

3

Station Support Manager

Wendy Lambert

Agreed. Station Manager has highlighted the training need to line management.

To be agreed

3.12

Where possible VAT should be reclaimed. Guidance to be sought from Finance Section.

1

Station Support Manager

Wendy Lambert

Agreed. Station Manager has identified this need with the station Support Manager.

To be agreed

3.29

A station inventory should be compiled containing serial numbers where appropriate. To be verified annually and recorded.

3

Station Managers/ Station Support Manager/ Station Manager

Wendy Lambert

Agreed. Guidance sought from Finance Officer.Station Support Manager to advise.Station Manager to oversee the completion of the task.

CompletedImmediateJan 2005

3.32

Confirm to Internal Audit when the 3 FGA1 pads are sighted.

1

Retained Watch Manager/ Station Manager

Wendy Lambert

Agreed. Retained Watch Manager to investigate.

Immediate

3.40

Fuel discrepancies to be monitored and reported to Property Services if they continue.

1

Station Administrator/ Station Manager

Wendy Lambert

Agreed. The Station Administrator will monitor and report to the Station Manager.The Station Manager will report to Property Services if necessary.

ImmediateFeb 2005

FR102 Hightown Fire Station

3.3

Reduce inprest level to £200 in view of current usage.

1

Financial Services

W Lambert

Agreed.

Jan 2005

3.20

Inventories to indicate asset additions/disposals and evidence of physical verification.

1

Station Admin Support

W Lambert

Agreed. Station Manager will periodically check.

Jan 2005

3.22

All station assets to be security marked.

1

Station Admin Support

W Lambert

Agreed. Station Manager will periodically check.

Jan 2005

3.28(b)

Consider removing the pay phone.

1

Station Manager.

W Lambert

Use of phone to be monitored.

Dec 2005

3.31

Fuel stock to be monitored and further discrepancies to be reported to Property Services.

2

Station Manager.

W Lambert

Agreed. Property Services to check measuring techniques used by the station. Situation to be monitored by the Station Manager.

Jan 2005

FR104 Winchester Fire Station

3.3

The imprest is to be administered regularly. The surplus cash should be banked to miscellaneous income.

1

Station Manager

Wendy Lambert

Agreed. Admin support now dealing with the imprest account.

Jan 2005

3.5

Consider reducing imprest level to £120. Claim reimbursement more frequently.

1

Station Manager

Wendy Lambert

£120 considered too low. Account will be monitored for one year and then readjusted.

Dec 2005

3.10

TOIL to be kept under 30 hours.

1

Watch Manager/ Watch/ Crew Managers

Wendy Lambert

Agreed. This is being monitored.

Quarterly in 2005

3.16

All indents to be signed by separate initiators and authorisers.

2

Station Manager

Wendy Lambert

Agreed. Watch/ Crew managers and Admin support have been informed.

Dec 2005

3.33

Payphone cash to be emptied at least annually. If no longer required contact Property Services.

1

Station Manager

Wendy Lambert

Emptying phone box agreed. Usage will be reviewed after one year to see if the phone is still needed.

Dec 2005

Audit No/ Ref

Recommendation

Priority1 = Low2 = Med3 = High

Post responsible

SMT

Comments

Action Date

Chase up Memo(s)

Date Closed

None