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

3.7

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

17/03/05

22/03/05

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

02/12/0429/12/0412/04/05

14/04/05

FR103 Basingstoke Fire Station

3.4

Petty cash claims to be made frequently to avoid being overdrawn.

1

Station Manager/ Station Administrator

Wendy Lambert

Comments noted. More regular reconciliation period instigated.

Feb 2005

24/02/05

3.6

All Petty cash receipts to be supported by a voucher indicating details to ensure separation of duties. Separate receipts should support all business expenditure.

1

Station Manager/ Station Administrator

Wendy Lambert

Comments noted. Station Administrator now undertaking all petty cash claims.

Feb 2005

24/02/05

3.9

Overtime and TOIL to be initialled by fire-fighters to show separation of duties and provide an audit trail. TOIL to be kept under 30 hours.

1

Watch Managers/ Station Administrator

Wendy Lambert

Comments noted. Watch Managers will monitor.

Feb 2005

24/02/05

3.12

New indent books to be obtained only from HQ. Cancelled or spoilt indents should be retained on file.

1

Station Administrator

Wendy Lambert

Comments noted. Surplus indent pad returned to Supplies. Cancelled indents now retained.

Feb 2005

24/02/05

3.14

Indents to be ruled off after use to avoid entries being made after authorisation.

1

Watch Managers/ Station Administrator

Wendy Lambert

Comments noted and initiated.

Feb 2005

24/02/05

3.15

The same person should not authorise indents and receive the goods. Indent dispatch number and person receiving the goods should be entered on the indent.

2

Station Manager/ Watch Managers/ Station Administrator

Wendy Lambert

Comments noted. Watch Managers and Station Administrator reminded of correct procedure to be followed.

Feb 2005

24/02/05

3.22

A station equipment inventory should be compiled with assets security marked and serial numbers added where appropriate. Disposals and additions to be added and authorised by the officer in charge.

3

Station Manager/ Station Administrator

Wendy Lambert

New station inventory to be prepared.PRT Note. Date extended by one month.

April 2005May 2005

15/04/05

09/05/05

3.27

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

1

Station Manager/ Station Administrator/ Retained Watch Manager

Wendy Lambert

Comments noted. Additional monitoring system for all retained attendances initiated.

Feb 2005

24/02/05

FR026 Community Fire Safety

3.11

Invoices must be paid within 30 days to comply with the Late Payments Act.

2

CFS Admin

Mark Rayner

Agreed. Every effort is made to comply with the act. Improvements have been made.

April 2005

20/04/05

25/04/05

3.13

Official orders to be completed to support all payments.

1

Cfs Admin/DO (CFS)

Mark Rayner

Agreed.

April 2005

20/04/05

25/04/05

3.15

Orders placed with the Portsmouth SRB initiative ( and others) to be supported by formal contract details.

1

CFS Management

Mark Rayner

Agreed.

April 2005

20/04/05

25/04/05

3.21

TOIL procedures to be enhanced to ensure appropriate authorisation and records held to give a full audit trail.

2

All CFS Supervisory staff

Mark Rayner

Agreed.

March 2005

22/03/05

29/03/05

3.35

Independent inventory checks to be clearly annotated on all relevant inventory sheets to clarify what was included in the physical check.

1

All CFS Managament/ Fire Challenge Crew Management

Mark Rayner

Agreed.PRT Note. Managers made aware.Inventory checks to be completed at academic term end with forms signed.

March 2005

22/03/05

30/03/05

3.37

All inventory disposals to be clearly ruled through and disposal reason recorded. Authorising person signature to be recorded and dated.

1

DO (CFS)

Mark Rayner

Agreed.

April 2005

20/04/05

25/04/05

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

07/02/05

28/02/05

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

10/02/05

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

10/02/05

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.PRT Note - revised date due to heavy workload.

Jan 2005Revised date April 2005

15/04/05

04/05/05

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

10/02/05

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

31/01/05

07/02/05

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

31/01/05

07/02/05

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

31/01/05

07/02/05

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 2005Feb 2005Mar 2005

31/01/05part

07/02/0523/02/0523/02/05

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

31/01/05

07/02/05

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

31/01/05

07/02/05

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

31/01/05

07/02/05

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

31/01/05

07/02/05

FR024 Commercial Training

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

10/02/05

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

10/02/05

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

10/02/05

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

10/02/05

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 year.PRT Note - Draft Tender for Key Agencies in being. Full tender process to be completed March 2005.PRT Note - delay owing to work priority changes. Revised completion date now end of June 2005.

Sept 2004 Mar 2005June 2005

13/09/0413/12/04 progress31/12/04 progress14/03/05

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.PRT Note: Revelation to be decomissioned Sept 2005.

Mar 2005Sept 2005

3.11

Removal of Revelation in favour of SAP for higher security.

3

IT Manager

David Howells

Part of ICT Strategy.PRT Note: Revelation to be decomissioned Sept 2005.

Mar 2005Sept 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.Further - SLA issue ongoing - 05/04/05.

31/12/04Mar 2005July 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.PRT Note Special Services updated April'05. Service Orders to be issued.

Mar 2005June 2005

14/03/05

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.PRT Note - finance are investigating reports available. ARC Mar 2005.

April 2004Revised dates: Mar 2005Jun 2005

26/05/0408/11/0417/03/05

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.PRT Note. System being tested.Results of tests awaited.

Mar 2005Jun 2005

22/03/05

FR101 St. Mary's Fire Station

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.PRT Note. Work not completed. Action date extended.

Mar 2005June 2005

22/03/05

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.PRT Note. Work not completed. Action date extended.

Mar 2005June 2005

22/03/05

FR105 Rushmoor Fire Station

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.PRT Note 08/03 further monitoring required. Action date extended.

ImmediateFeb 2005Revised date mid June 2005

07/03/05

FR102 Hightown Fire Station

3.3

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

1

Financial Services

W Lambert

Agreed.PRT Note. Date extended for completion.

Jan 2005May 2005

09/02/05

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.PRT Note. Date extended for completion.

Jan 2005May 2005

09/02/05

3.22

All station assets to be security marked.

1

Station Admin Support

W Lambert

Agreed. Station Manager will periodically check.PRT Note. Date extended for completion.

Jan 2005May 2005

09/02/05

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.PRT Note. Dip stick unsuitable. Property Services sorting.

Jan 2005June2005

09/02/05

FR104 Winchester Fire Station

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

FR015 Budgetary Control

3.3

Financial guidance notes to be updated annually.

1

Financial Services Manager

Wendy Lambert

Agreed. SO/2/1/6 is on the draft action plan for September 2005 completion.

Sept 2005

3.14

Delegated authorisation limits for staff to be annually reviewed. Exceeded limits to be investigated and reasons noted.

2

Financial and Office Services Manager

Wendy Lambert

Authorised limits have been set on the SAP new system - December 2004. These will be kept under review.

Dec 2005

3.29

Following implementation of the SAP system the use of in-house spreadsheets and data bases should be reviewed.

2

Financial Services Manager

Wendy Lambert

Agreed. Investigations will be made to see if SAP has an equivalent report.

May 2005

3.31

Monthly reconciliation between in-house spreadsheets (whilst being used) and databases to be retained for confirmation and audit inspection.

1

Financial Services Manager

Wendy Lambert

Agreed.

Dec 2005

FR026 Community Fire Safety

3.39

All assets to be security marked with the postcode.

1

Fire Challenge Crew Management/ Workshops

Mark Rayner

Applicable to sizeable items only I.e. generators, DVD players etc.

Sept 2005

3.41

The Honda generators held on CFS vehicles should be more clearly described on the inventory with serial numbers and full security marking.

2

Fire Challenge Crew Management/ Workshops

Mark Rayner

Agreed.

Sept 2005

3.44

National guidance is awaited but there is a need to put in place the following prior to subsequent reviews:clear business objectives, a defined contractual and operational procedure for liaison with external trading partners, e-commerce legal conditions

1

DO (CFS)

Mark Rayner

Agreed in principle with the recommendation.

Within 6 months of the National Guidance being introduced

defined, e-commerce facilities of trading partners do not compromise HFRS own IT facilities, data no longer required by 3rd parties is deleted in a timely and secure manner, e-commerce applications processed in a secure environment,

users are identifiable, users transactions can be authenticated and authorised,transactions can be logged and are traceable.