Archived decisions

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Audit No/ Ref



Actions Completed


Recommendation

Priority
1 = Low
2 = Med
3 = High

Post responsible

SMT

Comments

Action Date

Chase up Memo(s)

Date Closed

Vehicle Procurement 2005/06

3.4

In order to ensure that the Fleet Manager has a complete record of the maintenance carried out on all vehicles, it is important that all servicing details are sent to him upon completion of any work undertaken externally.

1

Fleet Manager

Deputy Chief Officer

Agreed, but it should be pointed out that this does normally happen. The item identified during the audit process was a "one off" caused by human error when the filing of invoices took place.

N/A

N/A

08/06/2006

3.7

We recommend that a current financial appraisal of the contractor should be undertaken if the company is to be awarded any future contracts.

1

Fleet Manager

Deputy Chief Officer

Agreed and implemented with immediate effect.

Immediate

N/A

08/06/2006

3.12

To protect the position of the Fleet Manager, we would recommend that in all cases where competitive tenders or public auction is not to be used, the Deputy Chief Officer should approve all disposals of vehicles.

1

Fleet Manager

Deputy Chief Officer

Whilst every effort will be made to comply with this recommendation, it should be noted that, on occasion, it is necessary to have an opportunistic approach when disposing of vehicles in order to achieve the best price possible. A situation may occur whereby the Deputy Chief Officer is not available to approve a vehicle sale. Under such circumstances the Fleet Manager would have to take the advantage of an opportunity to make a sale if it were to be seen in the best interests of Hampshire Fire & Rescue Service.

N/A

N/A

08/06/2006

FR027 Overall Audit of Contracts 2005/06

3.4

We recommend that the draft 2004-2006 Service Level Agreement between HFRS and HCC is updated and signed by the respective parties.

2

Property Services Manager

Director of Corporate Services

New Service Level Agreement agreed 2005/06 to be signed as soon as possible.
PRT Note: Update from Property Services Manager - Service Level Agreement to be signed in June 2006

April 2006
30/06/2006

09/05/2006

16/06/2006

FR011 Payroll 2005/06

3.5

Evidence of all references, qualifications and entitlement to live and work in the UK should be held on the personnel file to complete the audit and management information trail.

2

Human Resources Operations Manager/

Human Resources Operations Officer

Head of Safety & Risk Management/Human Resources

We currently request this information, but often individuals have lost certificates etc. A passport or driving licence is evidenced to check eligibility to work in the UK. In future we will request copies of these documents for the files.

Immediate

N/A

20/06/2006

3.11

We recommend that standard termination forms should be used in all cases including attachments to e-mails, to ensure sufficient detail, including authorisation, is recorded. A copy should be held on the personnel file.

2

Human Resources Operations Manager

Head of Safety & Risk Management/Human Resources

The standard termination form is accessible to all line managers. However, insufficient notice is given in some instances for line managers to be able to utilise this form. I feel we have to adopt a flexible approach on this aspect as I would rather be notified by email sooner than wait for an appropriate time for the line manager to meet with the individual, if possible, and complete the form.

Immediate

N/A

20/06/2006

FR319 Hardley Fire Station 2006/07

3.3

All indents should be ruled-off and efforts made to ensure that a person, other than the authorising officer, signs for the goods received. This will facilitate an adequate separation of duties.

2

Crew and Watch Managers

Head of Financial and Office Services

All authorised officers have been informed and recommendation implemented.

01/07/2006

N/A

20/07/2006

An indent is a consumable supplies requisition.

3.12

All retained payment claim forms should be ruled off before being authorised to ensure only legitimate staff make a claim.

1

Crew and Watch Managers

Head of Financial and Office Services

All authorising officers have been informed and recommendation implemented.

01/07/2006

N/A

20/07/2006

FR035 Insurance Costs & Compensation 2005/06

3.3

We recommend that the insurance company be requested to provide regular updates of claims outstanding, to enable staff to improve the current control mechanism and improve the evidence obtained for audit purposes.

1

Head of Finance and Office Services

Head of Financial and Office Services

Will request that the company provides quarterly reports of claims status.

30/06/2006

20/07/2006

21/07/2006

FR012 Creditors 2005/06

3.19

We recommend that IT Services record the goods received on the copy order, where no delivery note is received to maintain a complete audit trail.

2

Senior Administrator IT Services

Director of Corporate Services

Agreed.

Immediate

N/A

26/07/2006

3.21

We recommend that IT Services retain evidence of the checking of `parked' journals to the goods received prior to releasing the journal.

2

Senior Administrator IT Services

Director of Corporate Services

Agreed.

Immediate

N/A

26/07/2006

A 'parked' journal is an internal recharge made between Hampshire County Council and Hampshire Fire and Rescue Service.

FR041 Clothing and Operational Stores 2005/06

3.8

It is recommended that the procedures for stock write-offs should be formalised and write-offs authorised by the Head of Financial and Office Services.

3

Procurement Manager/
Head of Financial & Office Services

Head of Financial and Office Services

Current stock write offs are to be sanctioned through the correct stock adjustment request form being completed by the stores operators and countersigned by Supplies when the stock adjustment is actioned on Interim Stores Management. These requests are filed, dated and have a unique reference number for tracing.
As an overview the stock adjustment report is run at the end of each calendar month and sent to the Head of Financial and Office Services who will review for anomalies and countersign the report prior to it being returned to Supplies and filed.

May-06

20/07/2006

20/07/2006

3.20

Third party stocks should be reviewed in order to ensure that appropriate storage accommodation is found according to the particular sensitivity of the existing items.

3

To be confirmed

Head of Financial and Office Services

Procurement Manager agrees that there is a need to segregate sensitive and non operational stock currently held and maintained within the current store and will request its ultimate removal when the store moves to the new site/store.An area has been highlighted within the new building (not the store) that could be used for storage of archives, etc, that is totally separate from the operational store in that it has its own access which does not require people to walk through the operational store.It is envisaged that this area, depending on other operational activities, could be used to house the items mentioned within the report and documented within the separate listing dated March 2005.

Aug-06

08/08/2006

08/08/2006

PRT Note 8/08/2006: The Procurement Manager has confirmed that the new stores now have a separate archive store where all third party stock is kept.

FR081 Asset Management 2005/06

3.51

We recommend that evidence of annual checks needs to be recorded, and the person who is maintaining the inventory should not carry out the check. Also the person carrying out the checks should sign and date and any discrepancies should be followed up.

2

Head of Financial and Office Services

Head of Financial and Office Services

Service Order SO2/4 and guidance Note GN2/4 already require that the responsible officer signs a record of each inventory check on form FM2/4/1 which also details discrepancies and follow-up actions taken. However, the guidance notes and relevant forms have been reviewed and amended to stress the need to maintain complete records of the assets.

30/06/2006

N/A

26/07/2006

FR207 Copnor Fire Station 0607

3.6

All Station Managers should authorise their petty cash claim forms to ensure that they are aware of the level of spending and the items being purchased on their stations.

2

Station Manager

Head of Financial and Office Services

Already actioned and procedure being followed.

Immediate

N/A

28/07/2006

3.7

Both the safe key and the cash box key must be held securely and that access is restricted to the minimum number of staff.

2

Station Manager

Head of Financial and Office Services

Safe key and cash key held securely as instructed.

Immediate

N/A

28/07/2006

3.9

An internal investigation between station staff and staff at Headquarters must take place to ascertain why the petty cash does not balance. The results of this should be communicated to Internal Audit.

2

Group/ Station Administrator and Carolyn Hunter

Head of Finance and Office Services

An investigation has been undertaken by Financial Services. Recommendations have been made and implemented for the future administration of the petty cash float.

14/08/2006

08/08/2006

23/08/2006

PRT Note 23/08/2006 - Close monitoring will be undertaken by Financial Services, and the Performance Review Team will follow up progress on the administration of this petty cash float in six months.

3.25

We recommend that a station inventory must be brought up to date and cover all items on site. Also, it should be checked annually in accordance with Financial Regulations and Service Orders.

3

Group/ Station Administrator

Head of Financial and Office Services

Inventory for station has been completed.

Immediate

N/A

28/07/2006

3.13

All overtime records should be signed by the person claiming the overtime.

2

Station Manager and Watch Managers

Head of Financial and Office Services

The procedure will be reiterated to all watches.

01/09/2006

21/08/2006

22/08/2006

3.19

All indents should be ruled-off after the last entry to avoid entries being made following authorisation.

2

Group/ Station Administrator

Head of Financial and Office Services

All watches are reminded of this procedure and all indents will be checked by Group/ Station Administrator.

01/08/2006

21/08/2006

22/08/2006

3.20

All indents dispatch numbers should be recorded on the blue copy of the indent held at the station.

2

Group/ Station Administrator

Head of Financial and Office Services

Procedure to be put in place by Group/ Station Administrator after discussion with Ops Dept.

11/08/2006

21/08/2006

22/08/2006

3.31

The Station Manager should contact the Treasurer to ensure he receives all records to be able to produce the end of year accounts and ensure all funds are secure and accounted for.

2

Station Manager

Head of Financial and Office Services

Station Manager is liaising with the Social Club Committee to rectify these issues.

01/09/2006

21/08/2006

22/08/2006

FR096 Corporate Governance 2005/06

3.09

We recommend that the medium-term service plans should be clearly approved by SMT prior to the start of the financial year to which they relate and show a clear link to corporate aims.

2

Chief Officer together with Service Management Team

Chief Officer together with Service Management Team

The on-site audit took place in March 2006 when our medium-term (functional) business plans were in the process of being completely revamped. They are based on standard templates which do ensure that actions are clearly linked to corporate aims. The functional plans were presented to SMT at its May 2006 meeting. A monitoring and development timetable has been produced which will ensure that for the future SMT will approve the plans prior to the start of the financial year.

Immediate

N/A

09/08/2006

FR031 Travel and Subsistence 2005/06

3.6

The list of authorised personnel should be kept up to date to reduce the risk of unauthorised officers signing the claim forms.

2

Financial Services Manager

Head of Financial & Office Services.

Following the restructuring of uniformed posts into groups and the review of petty cash processes Financial Services has reviewed the authorised signatory list which covers the significant authorisations: petty cash, overtime, orders etc. However as there are over 200 people who can authorise claims, it is not considered practicable to maintain a manual list staff in HR and Station Support who process the claims know who the authorised officers are and will return them to the claimants. In future, SAP will allow electronic input of travel claims which will automatically be routed to the line manager.

Immediate

N/A

09/08/2006

3.8

We recommend that Human Resources obtain a list of employees in receipt of essential car allowance to confirm eligibility.

2

Deputy Head of Human Resources.

Head of Safety and Risk Management/Human Resources

This was completed as part of the reissue of contracts to all employees in April 2006.

April 2006

N/A

09/08/2006

3.10

We recommend that authorising officers return any claims that do not give sufficient detail of the journey or subsistence claimed for to enforce compliance with procedures.

1

Human Resources Operations Officer.
Station Support Manager

Head of Safety and Risk Management/Human Resources

This aspect has always been part of the standard procedures within HR and Station Support. It will continue to be checked as part of the ongoing processing of claims.

Immediate

N/A

09/08/2006

3.11

We recommend that the authorising officers return unsigned claims to enforce procedures. If the claimant does not sign the claim form there is a risk that payments could be inaccurate.

2

Human Resources Operations Officer.Station Support Manager

Head of Safety and Risk Management/Human Resources

This aspect has always been part of the standard procedures within HR and Station Support. It will continue to be checked as part of the ongoing processing of claims.

Immediate

N/A

09/08/2006

3.15

Care should be taken to ensure all claims are arithmetically correct.

1

Human Resources Operations Officer.
Station Support Manager

Head of Safety and Risk Management/Human Resources

This is already part of the standard checking procedure by the counter signatory ( line manager). Claims are then double checked by HR and Station Support.

Immediate

N/A

09/08/2006

3.17

We recommend that care should be taken to ensure that all claimants are paid the correct rates.

1

Human Resources Operations Officer.
Station Support Manager

Head of Safety and Risk Management/Human Resources

This is part of the standard checking procedure.

Immediate

N/A

09/08/2006

FR210 Cosham Fire Station 2006/07

3.4

The Station Manager should authorise the total claim both as an added protection for the Administrator and so that he is aware of the level of expenditure and the range of items being purchased at his station.

2

Station Manager

Head of Financial & Office Services

Policy adopted following Audit

Immediate

N/A

21/08/06

3.6

The number of staff with access to the petty cash should be reduced to six, as discussed on site.

1

Station Manager

Head of Financial & Office Services

Following changes to the service Order access to petty cash has been restricted in accordance with the recommendation.

Immediate

N/A

21/08/06

3.12

We recommend that all overtime claim forms should be signed by Fire-Fighters concerned and a copy of all payment claims should be held on file.

2

Watch & Crew Managers Group/
Station Administrator

Head of Financial & Office Services

Claims are signed by fire-fighters if not they would be paid. Overtime records all these will be signed by firefighters and authorised by line manager. Copies of claims are retained.

17/08/2006

N/A

21/08/06

3.14

Where possible, all TOIL claims should be kept to less than 50 hours.

1

Watch Manager

Head of Financial & Office Services

The Station Manager will discuss with all Watch Managers to ensure that they are monitoring this

17/08/2006

N/A

21/08/06

3.17

We recommend that all indents should be ruled off, all indent dispatch numbers should be recorded and all goods receipted.

1

All watch Managers

Head of Financial & Office Services

Policy has been actioned.

17/08/2006

N/A

21/08/06

3.24

The station inventory should be brought up to date, all serial numbers for items recorded and all items correctly marked.

3

Station Manager

Head of Financial & Office Services

Service Order has been updated and this updated policy is now in place and been actioned by Station Manager

17/08/2006

N/A

21/08/06

3.25

Annual checks, by someone other than the Station Administrator who compiles and maintains the inventory are made and evidence of this should be recorded on the inventory sheets.

2

Watch Manager

Head of Financial & Office Services

This reference has been passed to Watch Manager to action

17/08/2006

N/A

21/08/06

FR119 Stockbridge Fire Station 0607

3.3

All indent dispatch numbers should be recorded on the blue copy of the indent and efforts should be made to ensure that a person, other than the authorising officer, signs for the goods received.

2

Watch Manager

Head of Financial and Office Services

The Watch Manager to implement the recommendations and ensure all relevant station personnel are aware.

14/08/2006

16/08/2006

21/08/2006

FR314 Burley Fire Station 0607

3.3

All indents should be ruled off and efforts made to ensure that a person, other than the authorising officer, signs for the goods received. This will facilitate an adequate separation of duties.

2

Watch Manager

Head of Financial and Office Services

The Watch Manager will inform all station personnel of this procedure to ensure it is being followed.

14/08/2006

16/08/2006

21/08/2006

3.13

All claim forms should be ruled-off before being authorised to ensure only legitimate staff make a claim.

1

Watch Manager

Head of Financial and Office Services

Watch Manager to action.

14/08/2006

16/08/2006

21/08/2006