trade waste - oxfordmycouncil.oxford.gov.uk/documents/s7365/trade waste - pwc.pdf · lynne barker...
TRANSCRIPT
Ox
for
d C
ity
Co
un
cil
Tra
de
Wa
ste
FIN
AL
Inte
rna
l A
ud
it R
epo
rt
20
11/2
012
Ja
nu
ar
y
20
12
Agenda Item 11
123
Tr
ad
e W
aste
P
wC
2
1.
Ex
ecu
tiv
e su
mm
ary
3
2.
Ba
ckg
rou
nd
an
d s
cop
e
4
3.
Det
ail
ed
cu
rren
t y
ear
fin
din
gs
6
4.
Pri
or
yea
r fi
nd
ing
s 12
Ap
pen
dix
1.B
asi
s o
f o
ur
cla
ssif
ica
tio
ns
24
Ap
pen
dix
1:
Ter
ms
of
Ref
eren
ce
25
Ap
pen
dix
2.
Lim
ita
tio
ns
an
d r
esp
on
sib
ilit
ies
29
Dis
trib
uti
on
Lis
t
Fo
r a
cti
on
L
yn
ne
Ba
rk
er
Bu
sin
ess P
ar
tne
r -
Fin
an
ce
N
ata
lie
De
se
nc
los
Tr
ad
e W
aste
Off
ice
r
Fo
r i
nfo
rm
ati
on
G
ra
ha
m B
ou
rto
n
H
ea
d o
f S
er
vic
e (
Dir
ec
t S
er
vic
es)
Nig
el
Ke
nn
ed
y
Tim
Sa
dle
r
He
ad
of
Fin
an
ce
Co
rp
or
ate
Dir
ec
tor
(C
ity
Se
rv
ice
s)
Ja
ck
ie Y
ate
s
Co
rp
or
ate
Dir
ec
tor
(F
ina
nc
e a
nd
Eff
icie
nc
y)
Pe
ter
Slo
ma
n
Ch
ief
Ex
ec
uti
ve
Inte
rna
l A
ud
it r
epo
rt f
or
Ox
for
d C
ity
Co
un
cil
Co
nte
nts
124
Tr
ad
e W
aste
P
wC
3
Re
po
rt
cla
ss
ific
ati
on
Me
diu
m r
isk
(14
po
ints
)
Tr
en
d
Per
form
an
ce i
n t
his
are
a
ha
s im
pro
ved
sin
ce p
rio
r
yea
r
To
tal
nu
mb
er
of
fin
din
gs
C
rit
ica
l H
igh
M
ed
ium
L
ow
A
dv
iso
ry
Co
ntr
ol
des
ign
0
0
0
0
0
Op
era
tin
g e
ffec
tiv
ene
ss
0
0
2
2
1
Op
en p
rio
r y
ear
fin
din
gs
0
0
1 3
0
To
tal
0
0
3
5
1
Su
mm
ar
y o
f fi
nd
ing
s:
In
pri
or
yea
r, w
e is
sued
a l
imit
ed a
ssu
ran
ce o
pin
ion
on
th
e C
ou
nci
ls T
rad
e W
ast
e co
ntr
ols
. W
hil
st s
om
e a
gre
ed
act
ion
s h
av
e b
een
im
ple
men
ted
, 4
op
en p
rio
r y
ear
fin
din
gs
ha
ve
bee
n r
e-ra
ised
in
th
is r
ep
ort
.
We
iden
tifi
ed n
o c
on
tro
l d
esi
gn
iss
ues
in
yea
r. T
his
im
pli
es t
ha
t th
e C
ou
nci
l h
as
con
tro
ls i
n p
lace
wh
ich
eff
ecti
vel
y a
dd
ress
th
e ri
sks
ass
oci
ate
d w
ith
Tra
de
Wa
ste
inco
me.
Th
at
said
, a
nu
mb
er
of
op
era
tin
g e
ffec
tiv
enes
s p
oin
ts h
av
e b
een
ra
ised
in
th
e fo
llo
win
g a
rea
s:
N
o r
eco
nci
lia
tio
ns
bet
wee
n W
hit
esp
ace
an
d t
he
Co
un
cil’
s G
ener
al
Led
ger
ha
d b
een
per
form
ed a
t th
e ti
me
of
au
dit
. T
his
pro
vid
es l
imit
ed c
om
fort
th
at
all
in
com
e h
as
be
en
a
cco
un
ted
fo
r co
mp
lete
ly a
nd
acc
ura
tely
;
T
he
Co
un
cil
ha
s h
igh
lev
els
of
Tra
de
Wa
ste
ag
ed d
eb
t. T
esti
ng
id
en
tifi
ed t
ha
t th
ere
ha
s b
een
iss
ues
wit
h p
roce
ssin
g i
nv
oic
es t
o c
ust
om
ers
an
d a
nu
mb
er o
f ex
cep
tio
ns
wer
e n
ote
d w
ith
eff
ecti
ve
coll
ecti
on
an
d c
red
it b
ala
nce
s; a
nd
S
up
po
rtin
g d
ocu
men
tati
on
is
no
t a
lwa
ys
in p
lace
to
su
pp
ort
Tra
de
Wa
ste
tra
nsa
ctio
ns.
Th
e re
qu
ired
do
cum
enta
tio
n f
or
new
acc
ou
nts
is
no
t co
nsi
sten
tly
ob
tain
ed b
efo
re
sett
ing
up
a n
ew
co
ntr
act
an
d n
o p
roce
du
re n
ote
s a
re i
n p
lace
fo
r th
e fu
nct
ion
.
Res
po
nsi
bil
ity
fo
r T
rad
e W
ast
e is
sh
are
d a
cro
ss D
irec
t S
erv
ices
an
d f
ina
nce
. W
hil
st D
irec
t S
erv
ices
are
res
po
nsi
ble
fo
r a
dm
inis
teri
ng
an
d c
on
tra
ctin
g t
he
serv
ice,
all
in
vo
ice
rais
ing
an
d r
eco
ver
y i
s th
e re
spo
nsi
bil
ity
of
fin
an
ce b
ase
d o
n t
he
info
rma
tio
n p
rov
ided
by
th
e s
erv
ice
. A
ll i
ssu
es
ha
ve
be
en a
llo
cate
d t
o t
he
ir r
esp
on
sib
le d
ep
art
men
t to
all
ow
fo
r ef
fect
ive
fo
llo
w u
p.
1.
Ex
ecu
tiv
e su
mm
ary
125
Tr
ad
e W
aste
P
wC
4
Ba
ck
gr
ou
nd
Sc
op
e a
nd
lim
ita
tio
ns
of
sc
op
e
We
ha
ve
rev
iew
ed t
he
des
ign
an
d o
per
ati
ng
eff
ecti
ven
ess
of
key
co
ntr
ols
in
pla
ce r
ela
tin
g t
o T
rad
e W
ast
e in
com
e d
uri
ng
th
e p
eri
od
20
11/1
2.
Th
e su
b p
roce
sses
an
d r
ela
ted
co
ntr
ols
ob
ject
ives
in
clu
ded
in
th
e r
evie
w a
re:
Su
b-p
ro
ce
ss
C
on
tro
l o
bje
cti
ve
s
Set
tin
g u
p T
rad
e W
ast
e a
cco
un
ts
Tra
de
Wa
ste
acc
ou
nts
are
on
ly r
ais
ed o
n r
ecei
pt
of
pro
per
ly
au
tho
rise
d a
nd
co
mp
lete
re
qu
est
do
cum
enta
tio
n
Pro
cess
ing
of
inv
oic
es a
nd
ref
un
ds
Inv
oic
es a
re r
ais
ed i
n a
tim
ely
, co
mp
lete
an
d a
ccu
rate
fa
shio
n.
On
ly v
ali
d a
nd
acc
ura
te c
red
it n
ote
s a
re r
ais
ed
Inco
me
coll
ecti
on
D
ebt
coll
ecti
on
, re
cov
ery
an
d w
rite
-off
p
roce
du
res
are
su
ffic
ien
t to
en
sure
th
at
del
ay
in
re
ceiv
ing
pa
ym
ents
an
d l
oss
of
inco
me
is
min
imis
ed.
2. B
ack
gro
un
d a
nd
sco
pe
Th
e C
ou
nci
l o
per
ate
s a
se
rvic
e fo
r th
e re
gu
lar
coll
ect
ion
of
recy
cla
ble
ma
teri
als
an
d o
ther
wa
ste
fro
m b
usi
nes
ses.
Arr
an
gem
en
ts f
or
this
ser
vic
e a
re o
per
ate
d t
hro
ug
h a
sta
nd
ard
ised
co
ntr
act
. S
erv
ices
are
off
ered
fo
r co
llec
tio
n o
f T
rad
e B
ulk
y W
ast
e a
nd
fo
r e
ven
ts o
n a
ad
ho
c b
asi
s a
nd
th
e C
ou
nci
l is
cu
rren
tly
pil
oti
ng
th
e co
llec
tio
n o
f fo
od
wa
ste
to
cust
om
ers.
Inco
me
is c
oll
ecte
d f
or
this
ser
vic
e w
hic
h i
s b
ille
d o
n a
qu
art
erly
ba
sis.
Th
e to
tal
net
bu
dg
et f
or
this
ser
vic
e fo
r 2
011
/12
is:
(
£0
00
)
Tra
de
Ref
use
1,
08
8
Tra
de
Rec
ycl
ing
14
5
Fro
m A
pri
l 2
010
, th
e A
uth
ori
ty b
eg
an
op
era
tin
g T
rad
e W
ast
e fa
cili
ties
usi
ng
th
e W
hit
e S
pa
ce s
yst
em.
Info
rma
tio
n f
rom
th
is s
ys
tem
is
up
loa
ded
in
to t
he
Ag
ress
o (
Ge
ner
al
Led
ger
)
syst
em e
ach
qu
art
er.
126
Tr
ad
e W
aste
P
wC
5
Acc
ou
nti
ng
fo
r T
rad
e W
ast
e
Th
e co
rrec
t in
form
ati
on
on
Tra
de
Wa
ste
inco
me
is f
ed i
nto
th
e A
uth
ori
ty’s
Gen
era
l L
edg
er s
yst
em
Acc
ess
to W
hit
esp
ace
T
he
Wh
ite
Sp
ace
sy
stem
is
pro
tect
ed a
ga
inst
u
na
uth
ori
sed
acc
ess/
pro
cess
ing
an
d i
s se
cure
ag
ain
st l
oss
or
da
ma
ge
of
da
ta
Fo
llo
w u
p o
f p
rio
r y
ear
Pri
or
yea
r is
sues
ha
ve
bee
n i
mp
lem
en
ted
in
lin
e w
ith
ag
reed
act
ion
p
lan
s
Lim
ita
tio
ns
of
Sco
pe
T
he
sco
pe
of
ou
r w
ork
ha
s b
een
lim
ited
to
th
ose
are
as
ou
tlin
ed a
bo
ve.
Th
is r
ev
iew
ha
s n
ot
con
sid
ered
th
e IT
co
ntr
ols
aro
un
d t
he
Wh
ites
pa
ce s
yst
em.
127
Tr
ad
e W
aste
P
wC
6
1.
Cu
sto
me
r I
nv
oic
ing
– O
pe
ra
tin
g E
ffe
cti
ve
ne
ss
-
Dir
ec
t S
er
vic
es
Fin
din
g
Fo
llo
win
g t
he
set
up
of
ne
w c
ust
om
ers
on
Wh
ites
pa
ce,
inv
oic
es a
re r
ais
ed f
or
acc
ou
nts
wit
hin
th
e A
gre
sso
(G
en
era
l L
edg
er)
sys
tem
. In
3/2
5 n
ew
cu
sto
mer
s te
sted
, th
e cu
sto
mer
h
ad
no
t b
een
in
vo
iced
to
da
te (
the
earl
iest
bei
ng
set
up
in
Ap
ril
20
11)
It w
as
esta
bli
shed
th
at
this
wa
s d
ue
to a
Wh
ites
pa
ce e
rro
r w
hic
h m
ea
nt
tha
t so
me
acc
ou
nts
ha
ve
no
t b
een
fl
ag
ged
fo
r b
illi
ng
.
Ris
ks
R
eve
nu
e fr
om
Tra
de
Wa
ste
ma
y n
ot
be
reco
ve
red
.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
A
gr
ee
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Lo
w
Th
e u
pg
rad
e to
Fle
etp
lan
v7
.5 w
ill
all
ow
ex
cep
tio
n r
ep
ort
s sh
ow
ing
wh
ere
acc
ou
nts
ha
ve
no
t b
een
fla
gg
ed f
or
bil
lin
g.
Un
til
this
sy
stem
is
imp
lem
en
ted
, a
n a
dd
itio
na
l re
vie
w o
f th
e in
vo
ice
li
stin
g w
ill
be
per
form
ed t
o e
nsu
re t
ha
t a
ll a
cco
un
ts h
av
e b
een
fla
gg
ed.
Ph
il D
un
sdo
n
Ta
rg
et
da
te:
Up
gra
de
to b
e p
erfo
rmed
in
Ja
nu
ary
20
12
3. D
eta
iled
cu
rren
t y
ear
fin
din
gs
128
Tr
ad
e W
aste
P
wC
7
2.
Re
co
nc
ilia
tio
ns –
Op
er
ati
ng
Eff
ec
tiv
en
es
s -
Fin
an
ce
Fin
din
g
Rec
on
cili
ati
on
s b
etw
een
Wh
ite
Sp
ace
an
d A
gre
sso
are
per
form
ed o
n a
qu
art
erly
ba
sis
to e
nsu
re t
he
corr
ect
tra
nsf
er o
f in
form
ati
on
bet
we
en t
he
syst
em
s. A
t th
e ti
me
of
the
au
dit
n
o r
eco
nci
lia
tio
n h
ad
bee
n p
rep
are
d f
or
the
firs
t 2
qu
art
ers
of
20
11/1
2.
A r
eco
nci
lia
tio
n w
as
pre
pa
red
fo
r a
ud
it w
ith
bu
t n
o s
up
po
rtin
g d
ocu
men
tati
on
wa
s p
rov
ided
wit
h t
his
d
ocu
men
t.
Ris
ks
T
rad
e w
ast
e i
nco
me
ma
y b
e a
cco
un
ted
fo
r in
acc
ura
tely
. C
om
fort
ca
nn
ot
be
ha
d o
ve
r th
e o
per
ati
on
of
this
key
co
ntr
ol
for
the
enti
re y
ear.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
A
gr
ee
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Lo
w
Th
e re
con
cili
ati
on
pro
cess
wa
s n
ot
ha
nd
ed o
ver
du
rin
g s
taff
res
tru
ctu
res.
Re
gu
lar
reco
nci
lia
tio
ns
wil
l b
e p
erfo
rmed
go
ing
fo
rwa
rd a
nd
th
e p
roce
ss w
ill
imp
rov
e w
ith
th
e u
pg
rad
e o
f F
leet
pla
n t
o v
7.5
,
Ly
n B
ark
er
Ta
rg
et
da
te:
Wit
h I
mm
edia
te E
ffec
t
129
Tr
ad
e W
aste
P
wC
8
3.
Ag
ed
De
bt
Po
sit
ion
– O
pe
ra
tin
g E
ffe
cti
ve
ne
ss -
Fin
an
ce
Fin
din
g
At
the
da
te o
f a
ud
it,
the
Co
un
cil
ha
d £
26
8k
of
Tra
de
Wa
ste
deb
t. £
138
k (
52
%)
of
this
de
bt
is o
ver
90
da
ys
old
, w
ith
£8
9k
ra
ised
ov
er 1
yea
r a
go
. I
n 3
/25
co
llec
tio
n c
ase
s te
sted
, n
o
act
ion
ha
d b
een
ta
ken
to
re
cov
er i
nco
me
for
ov
er 2
mo
nth
s. I
n 1
ca
se,
the
de
bt
ha
d b
een
fla
gg
ed f
or
a c
red
it n
ote
in
20
07
bu
t h
ad
no
t y
et b
een
ra
ised
.
Ris
ks
D
ebts
ma
y n
ot
be
reco
ver
ed l
ead
ing
to
an
in
crea
sed
ris
k t
ha
t w
rite
off
s m
ay
occ
ur.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
A
gr
ee
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Res
po
nsi
bil
ity
fo
r d
ebt
coll
ecti
on
tra
nsf
erre
d t
o f
ina
nce
fo
r T
rad
e w
ast
e in
Ma
rch
20
11.
Sin
ce
this
au
dit
ha
s b
een
co
mp
lete
d w
e h
av
e re
ceiv
ed i
nst
ruct
ion
s fo
r v
ari
ou
s a
ctio
ns
rela
tin
g t
o
ag
ed d
ebt
fro
m T
rad
e W
ast
e. T
his
sh
ou
ld r
edu
ce t
he
ba
lan
ce c
on
sid
era
ble
. P
rog
ress
ag
ain
st
this
wil
l b
e m
on
ito
red
on
a r
egu
lar
ba
sis
an
d t
arg
et f
or
a r
edu
ctio
n s
et i
nte
rna
lly
.
Pet
e J
oh
nso
n
Ta
rg
et
da
te:
Wit
h I
mm
edia
te E
ffec
t
130
Tr
ad
e W
aste
P
wC
9
4.
Ac
ce
ss t
o W
hit
esp
ac
e –
Op
er
ati
ng
Eff
ec
tiv
en
es
s –
Dir
ec
t S
er
vic
es
Fin
din
g
1/2
0 W
hit
esp
ace
use
rs t
este
d w
as
no
lo
ng
er e
mp
loy
ed b
y t
he
Co
un
cil.
Th
e a
cces
s fo
r th
is i
nd
ivid
ua
l h
ad
no
t b
een
dis
ab
led
.
Ris
ks
Use
rs m
ay
ha
ve
ina
pp
rop
ria
te a
cces
s to
th
e C
ou
nci
l’s
syst
ems.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
A
gr
ee
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Ad
vis
ory
All
use
rs a
cces
s is
au
tom
ati
call
y d
elet
ed o
n W
hit
esp
ace
fo
llo
win
g 2
0 c
on
secu
tiv
e d
ay
s o
f in
act
ivit
y.
On
th
at
ba
sis
the
ris
k o
f m
isa
pp
rop
ria
tio
n i
s m
inim
ised
.
-
Ta
rg
et
da
te:
-
131
Tr
ad
e W
aste
P
wC
10
5.
Ne
w A
cc
ou
nts
– O
pe
ra
tin
g E
ffe
cti
ve
ne
ss
– D
ire
ct
Se
rv
ice
s
Fin
din
g
Co
un
cil
pro
ced
ure
s st
ate
th
at
new
Tra
de
Wa
ste
acc
ou
nts
ca
n b
e se
t u
p f
oll
ow
ing
re
ceip
t o
f a
bu
sin
ess
rate
s n
oti
fica
tio
n a
nd
co
nfi
rma
tio
n f
rom
Co
mp
an
ies
Ho
use
ev
iden
cin
g t
he
exis
ten
ce o
f th
e o
rga
niz
ati
on
. A
ll n
ew s
ole
tra
de
acc
ou
nts
sh
ou
ld b
e su
pp
ort
ed b
y a
Co
un
cil
Ta
x n
oti
fica
tio
n.
Th
e fo
llo
win
g i
ssu
es w
ere
no
ted
wh
en t
esti
ng
20
new
acc
ou
nts
set
up
in
yea
r:
C
om
pa
nie
s H
ou
se c
hec
ks
ha
d n
ot
bee
n p
erf
orm
ed f
or
5/2
0 a
cco
un
ts;
2
so
le t
rad
er a
cco
un
ts w
ere
no
t su
pp
ort
ed b
y a
Co
un
cil
Ta
x n
oti
fica
tio
n.
A b
usi
nes
s ra
tes
acc
ou
nt
ha
d n
ot
bee
n i
den
tifi
ed f
or
1 a
dd
itio
na
l b
usi
nes
s a
cco
un
t
In
2/2
0 a
cco
un
ts t
este
d,
no
co
ntr
act
wa
s in
pla
ce f
or
the
Tra
de
Wa
ste
arr
an
gem
ent
R
isk
s
Cu
sto
mer
s m
ay
no
t ex
ist
or
op
era
te a
s a
go
ing
co
nce
rn,
incr
easi
ng
th
e ri
sk t
ha
t in
com
e w
ill
no
t b
e co
llec
ted
. If
no
co
ntr
act
is
in p
lace
, th
e p
osi
tio
n o
f th
e cu
sto
me
r a
nd
th
e C
ou
nci
l is
no
t cl
eare
r d
efin
ed.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
A
gr
ee
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Th
ere
is n
ow
a n
ew p
erm
an
ent
me
mb
er
of
sta
ff w
ith
in D
irec
t S
erv
ices
res
po
nsi
ble
fo
r p
roce
ssin
g a
pp
lica
tio
ns.
Th
is w
ill
imp
rov
e co
mp
lia
nce
wit
h p
oli
cies
an
d p
roce
du
res
in t
his
a
rea
. C
hec
ks
wil
l b
e p
erfo
rmed
on
ap
pli
cati
on
s ea
ch m
on
th t
o v
eri
fy c
om
pli
an
ce.
Ph
il D
un
dso
n
Ta
rg
et
da
te:
Wit
h I
mm
edia
te E
ffec
t
132
Tr
ad
e W
aste
P
wC
11
1.
Ex
ce
ss
Co
lle
cti
on
- D
ire
ct
Se
rv
ice
s
4. P
rio
r y
ear
fin
din
gs
Iss
ue
No
ted
Req
ues
ts a
re m
ad
e o
n a
da
ily
ba
sis
for
exce
ss c
oll
ecti
on
s. A
ll e
xce
ss c
oll
ecti
on
in
vo
ices
sh
ou
ld b
e a
uth
ori
sed
an
d r
eco
rded
on
bo
th t
he
Tra
de
Wa
ste
da
tab
ase
an
d t
he
Ag
ress
o
inv
oic
e ru
n.
Th
e fo
llo
win
g i
ssu
es w
ere
no
ted
wh
en t
esti
ng
25
in
vo
ices
ra
ised
in
yea
r:
In
16
/25
ca
ses,
jo
bs
ha
d b
een
co
mp
lete
d b
ut
ha
d n
ot
bee
n f
lag
ged
fo
r in
vo
icin
g o
n W
hit
esp
ace
. S
om
e in
vo
ices
da
ted
ba
ck t
o A
pri
l 2
010
.
In
1/2
5 c
ase
s, t
he
job
co
mp
lete
d c
ou
ld n
ot
be
tra
ced
to
a j
ob
tic
ket
.
In
1/2
5 c
ase
s, 2
jo
b t
ick
ets
ha
d b
een
ra
ised
fo
r a
jo
b b
ut
on
ly 1
in
vo
iced
.
Re
co
mm
en
da
tio
n
Do
cum
enta
tio
n s
ho
uld
be
ret
ain
ed f
or
all
ex
cess
co
llec
tio
n i
nv
oic
es r
ais
ed.
Inv
esti
ga
tio
ns
sho
uld
be
un
der
tak
en t
o e
sta
bli
sh w
hy
Wh
ites
pa
ce h
as
no
t b
een
in
vo
icin
g e
xce
ss c
oll
ecti
on
ru
ns.
O
rig
ina
l a
gr
ee
d a
cti
on
Do
cum
enta
tio
n s
tan
da
rds
an
d r
eten
tio
n w
ill
be
rev
iew
ed
as
pa
rt o
f th
e p
roce
ss o
f tr
an
sfer
rin
g r
esp
on
sib
ilit
y f
or
rais
ing
on
e-o
ff i
nv
oic
es t
o t
he
Fin
an
ce t
eam
. S
tatu
s u
pd
ate
J
ob
tic
ket
s a
re n
ow
sig
ned
off
on
ro
un
d s
hee
ts t
o e
vid
ence
th
ey h
av
e b
een
pro
cess
ed
. Is
sues
ha
ve
be
en n
ote
d d
uri
ng
cu
rren
t y
ear
test
ing
wit
h f
lag
gin
g i
nv
oic
es o
n W
hit
esp
ace
.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Hig
h
Rec
om
men
da
tio
n a
dd
ress
ed
in
pa
rt.
See
iss
ue
#1
ab
ov
e fo
r re
vis
ed c
urr
en
t y
ear
reco
mm
en
da
tio
n.
-
Re
vis
ed
ta
rg
et
da
te:
-
133
Tr
ad
e W
aste
P
wC
12
2.
Un
ma
tch
ed
Pa
ym
en
ts –
Dir
ec
t S
er
vic
es
Iss
ue
No
ted
It w
as
no
ted
du
rin
g a
ud
it t
ha
t th
ere
is c
urr
en
tly
£14
0k
of
un
ma
tch
ed p
ay
men
ts f
or
Tra
de
Wa
ste
acc
ou
nts
be
ing
hel
d o
n c
ust
om
er a
cco
un
ts.
Th
ese
rela
te t
o p
ay
men
ts w
her
e th
e cu
sto
mer
ca
nn
ot
be
iden
tifi
ed o
r h
as
bee
n a
pp
lied
in
corr
ectl
y.
Re
co
mm
en
da
tio
n
A c
lea
nsi
ng
ex
erci
se s
ho
uld
be
per
form
ed t
o i
de
nti
fy t
he
corr
ect
acc
ou
nts
fo
r a
ll u
nm
atc
hed
pa
ym
ents
. G
oin
g f
orw
ard
, a
Tra
de
Wa
ste
su
spen
se a
cco
un
t sh
ou
ld b
e p
ut
in p
lace
an
d
all
en
trie
s re
vie
wed
on
a m
on
thly
ba
sis
to e
nsu
re t
ha
t a
ll p
ay
men
ts a
re c
orr
ectl
y a
pp
lied
. O
rig
ina
l a
gr
ee
d a
cti
on
Res
ou
rces
wil
l b
e a
llo
cate
d t
o c
om
ple
te t
he
cle
ara
nce
of
un
all
oca
ted
pa
ym
ents
. C
urr
ent
pa
ym
ent
all
oca
tio
n p
roce
du
res
an
d d
ocu
men
tati
on
wil
l b
e re
vie
wed
to
im
pro
ve
init
ial
all
oca
tio
n.
Th
e n
eed
fo
r a
su
spen
se a
cco
un
t w
ill
be
rev
iew
ed f
oll
ow
ing
th
e co
mp
leti
on
of
this
pro
cess
. S
tatu
s u
pd
ate
T
he
un
all
oca
ted
pa
ym
en
ts a
re a
t a
red
uce
d l
evel
of
£3
8k
.
Op
en p
rio
r y
ear
issu
e. F
ind
ing
ra
tin
g r
edu
ced
to
ref
lect
mo
ve
men
t in
ba
lan
ce.
To
be
use
d i
n c
alc
ula
tio
n o
f o
ver
all
ris
k r
ati
ng
.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Lo
w
Rep
ort
s sh
ow
ing
un
ma
tch
ed
ba
lan
ces
wil
l b
e se
nt
to r
elev
an
t H
ead
s o
f S
erv
ice
on
a w
eek
ly
ba
sis
to r
ev
iew
an
d c
lea
r tr
an
sact
ion
s.
Pet
e J
oh
nso
n
Re
vis
ed
ta
rg
et
da
te:
Wit
h I
mm
edia
te E
ffec
t
134
Tr
ad
e W
aste
P
wC
13
3.
Ac
co
un
t A
uth
or
isa
tio
n -
Dir
ec
t S
er
vic
es
Iss
ue
No
ted
Th
ere
is n
o p
roce
ss i
n p
lace
fo
r a
pp
rov
ing
new
Tra
de
Wa
ste
con
tra
cts.
Th
is w
as
als
o r
ais
ed i
n t
he
pri
or
yea
r.
Re
co
mm
en
da
tio
n
Ma
na
ge
men
t sh
ou
ld e
nsu
re t
ha
t a
pro
cess
of
au
tho
risa
tio
n i
s im
ple
me
nte
d f
or
new
Tra
de
Wa
ste
deb
tors
.
Or
igin
al
ag
re
ed
ac
tio
n
A n
ew a
cco
un
ts p
roce
du
re w
ill
be
dev
elo
ped
.
Sta
tus
up
da
te
Th
ere
is n
o f
orm
ali
sed
an
d d
ocu
men
ted
pro
cess
in
pla
ce f
or
ap
pro
vin
g n
ew
Tra
de
Wa
ste
con
tact
s.
Th
is h
as
to b
e in
tro
du
ced
fro
m O
cto
be
r 2
011
.
Op
en p
rio
r y
ear
issu
e. F
ind
ing
ra
tin
g r
edu
ced
to
ref
lect
th
at
pro
cess
ha
s n
ow
be
en i
ntr
od
uce
d.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Lo
w
A p
oli
cy f
or
ap
pro
va
l h
as
bee
n i
ntr
od
uce
d f
rom
Oct
ob
er 2
011
.
Ph
il D
un
dso
n
Re
vis
ed
ta
rg
et
da
te:
Wit
h I
mm
edia
te E
ffec
t
135
Tr
ad
e W
aste
P
wC
14
4.
De
bt
Re
co
ve
ry
Pr
oc
es
s -
Fin
an
ce
Iss
ue
No
ted
We
reco
gn
ise
tha
t ef
fort
s a
re n
ow
bei
ng
un
der
tak
en
to
ch
ase
ag
ed T
rad
e W
ast
e d
eb
t, a
lth
ou
gh
his
tori
call
y t
he
re h
ad
bee
n n
o f
orm
al
tim
eta
ble
in
pla
ce f
or
the
cha
sin
g o
f u
np
aid
d
ebto
rs,
no
r a
ny
do
cum
enta
tio
n r
eta
ined
to
ev
iden
ce a
ctio
ns
tak
en.
Wh
ile
act
ion
s h
av
e re
cen
tly
bee
n t
ak
en t
o a
dd
ress
th
is f
or
larg
e d
eb
tors
th
rou
gh
do
cum
enta
tio
n w
ith
in
Wh
ites
pa
ce o
f cu
sto
me
r re
spo
nse
s a
nd
act
ion
s ta
ke
n,
this
pro
cess
is
no
t y
et i
n p
lace
fo
r a
ll d
ebto
rs.
Or
igin
al
ag
re
ed
ac
tio
n
Res
po
nsi
bil
ity
fo
r d
ebt
coll
ecti
on
ha
s b
een
tra
nsf
erre
d t
o t
he
Fin
an
ce t
eam
an
d c
on
sid
era
ble
pro
gre
ss h
as
bee
n m
ad
e in
red
uci
ng
th
e d
ebto
r b
ala
nce
. T
he
exis
tin
g c
red
it c
on
tro
l p
roce
du
re w
ill
be
up
da
ted
to
im
pro
ve
the
do
cum
enta
tio
n o
f a
ctio
ns
tak
en
an
d r
esp
on
ses
rece
ived
.
Sta
tus
up
da
te
A t
imet
ab
le i
s n
ow
in
pla
ce t
o o
utl
ine
the
reco
ver
y p
roce
ss f
or
Tra
de
Wa
ste
de
bt.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Issu
e a
dd
ress
ed.
No
fu
rth
er
act
ion
req
uir
ed
n/a
Re
vis
ed
ta
rg
et
da
te:
n/a
136
Tr
ad
e W
aste
P
wC
15
5.
Ne
w A
cc
ou
nts
– D
ire
ct
Se
rv
ice
s
Iss
ue
No
ted
Co
un
cil
pro
ced
ure
s st
ate
th
at
new
Tra
de
Wa
ste
acc
ou
nts
ca
n b
e se
t u
p f
oll
ow
ing
re
ceip
t o
f a
Bu
sin
ess
Ra
tes
con
firm
ati
on
an
d h
ead
ed l
ette
r p
ap
er f
or
the
org
an
isa
tio
n.
In 4
/12
n
ew a
cco
un
ts t
este
d,
thes
e p
roce
du
res
wer
e n
ot
foll
ow
ed a
nd
th
e C
ou
nci
l h
ad
ob
tain
ed C
om
pa
nie
s H
ou
se c
on
firm
ati
on
in
lie
u o
f h
ead
ed
let
ter
pa
per
.
Or
igin
al
ag
re
ed
ac
tio
n
Th
e C
ou
nci
l’s
pro
ced
ure
wil
l b
e a
men
ded
to
re
qu
ire
all
lim
ited
co
mp
an
y a
pp
lica
tio
ns
for
ne
w a
cco
un
ts t
o b
e su
bje
ct t
o B
usi
nes
s R
ate
s co
nfi
rma
tio
n a
nd
ver
ific
ati
on
of
the
com
pa
ny
’s d
eta
ils
wit
h t
he
Co
mp
an
ies
Ho
use
we
bsi
te.
Th
e re
qu
ire
men
t fo
r co
py
co
mp
an
y h
ead
ed n
ote
pa
per
wil
l b
e d
elet
ed.
Sta
tus
up
da
te
A s
am
ple
of
new
acc
ou
nts
set
up
wa
s te
sted
in
yea
r.
Issu
es w
ere
no
ted
wit
h t
he
rete
nti
on
of
the
co
rrec
t in
form
ati
on
in
all
ca
ses.
A
cti
on
pla
n
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Rec
om
men
da
tio
n a
dd
ress
ed
in
pa
rt.
See
iss
ue
#6
ab
ov
e fo
r re
vis
ed c
urr
en
t y
ear
reco
mm
en
da
tio
n.
-
Re
vis
ed
ta
rg
et
da
te:
-
137
Tr
ad
e W
aste
P
wC
16
6.
Wh
ite
sp
ac
e A
cc
es
s –
Dir
ec
t S
er
vic
es
Iss
ue
No
ted
Th
ere
is n
o r
eq
uir
emen
t fo
r u
sers
to
ch
an
ge
the
ir W
hit
esp
ace
pa
ssw
ord
on
a p
erio
dic
ba
sis.
Or
igin
al
ag
re
ed
ac
tio
n
Wh
ites
pa
ce d
oes
no
t cu
rren
tly
ha
ve
a f
aci
lity
to
au
tom
ati
call
y r
equ
ire
use
rs t
o c
ha
ng
e p
ass
wo
rds
on
a p
erio
dic
ba
sis.
Wh
ites
pa
ce h
av
e co
nfi
rmed
th
at
this
is
tech
nic
all
y f
easi
ble
an
d w
e w
ill
wo
rk w
ith
th
em t
o i
mp
lem
ent
it.
Sta
tus
up
da
te
Th
e C
ou
nci
l h
as
up
gra
ded
Wh
ites
pa
ce s
ince
pri
or
yea
r. A
ll u
sers
are
no
w r
eq
uir
ed t
o c
ha
ng
e th
eir
pa
ssw
ord
on
a p
erio
dic
ba
sis
.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Issu
e a
dd
ress
ed.
No
fu
rth
er
act
ion
req
uir
ed
n/a
Re
vis
ed
ta
rg
et
da
te:
n/a
138
Tr
ad
e W
aste
P
wC
17
7.
Ad
ho
c I
nv
oic
ing
– D
ire
ct
Se
rv
ice
s
Iss
ue
No
ted
Inv
oic
es c
an
be
rais
ed o
n a
n a
d h
oc
ba
sis
for
on
e o
ff c
oll
ecti
on
s o
f w
ast
e (e
.g.
foll
ow
ing
a u
niv
ersi
ty c
oll
ege
ba
ll).
Th
ere
is n
o f
orm
al
tim
elin
e fo
r ru
nn
ing
th
ese
inv
oic
es w
hic
h w
ill
be
pa
rked
un
til
a b
atc
h c
an
be
pro
cess
ed.
Or
igin
al
ag
re
ed
ac
tio
n
Inv
oic
es w
ill
be
rais
ed o
n a
n a
t le
ast
fo
rtn
igh
tly
ba
sis.
Res
po
nsi
bil
ity
fo
r ra
isin
g e
xce
ss c
oll
ecti
on
an
d o
ne
-off
in
vo
ices
is
to b
e tr
an
sfer
red
to
th
e F
ina
nce
tea
m.
Sta
tus
up
da
te
Ad
-ho
c in
vo
ices
co
nti
nu
e to
be
run
on
a s
po
rad
ic b
asi
s b
ut
ou
r re
vie
w i
den
tifi
ed t
ha
t ru
ns
are
gen
era
ted
at
lea
st m
on
thly
. N
o f
orm
al
tim
eta
ble
ha
s b
een
im
ple
men
ted
.
Op
en p
rio
r y
ear
issu
e.
To
be
use
d i
n c
alc
ula
tio
n o
f o
ver
all
ris
k r
ati
ng
.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Lo
w
A f
orm
al
tim
eta
ble
wil
l b
e p
ut
in p
lace
to
en
sure
in
vo
ice
run
s a
re p
roce
ssed
on
a m
on
thly
b
asi
s.
Ph
il D
un
sdo
n
Re
vis
ed
ta
rg
et
da
te:
Wit
h I
mm
edia
te E
ffec
t
139
Tr
ad
e W
aste
P
wC
18
8.
Wh
ite
sp
ac
e P
ro
ce
du
re
No
tes
– D
ire
ct
Se
rv
ice
s
Iss
ue
No
ted
Th
ere
are
cu
rren
tly
no
pro
ced
ure
no
tes
in p
lace
fo
r th
e W
hit
e S
pa
ce s
yst
em o
r T
rad
e W
ast
e p
roce
ss.
It i
s a
ckn
ow
led
ged
th
at
thes
e w
ere
in t
he
pro
cess
of
bei
ng
dra
wn
up
at
the
tim
e o
f a
ud
it.
Or
igin
al
ag
re
ed
ac
tio
n
Pro
ced
ure
no
tes
wil
l b
e fo
rma
lise
d f
or
the
Wh
ite
Sp
ace
sy
stem
an
d T
rad
e W
ast
e p
roce
sses
an
d d
istr
ibu
ted
to
all
res
po
nsi
ble
off
icer
s. P
roce
du
re n
ote
s sh
ou
ld b
e re
vie
wed
on
an
a
nn
ua
l b
asi
s a
nd
up
da
ted
fo
r a
ny
ch
an
ges
to
sy
stem
s a
nd
pro
cess
es.
Sta
tus
up
da
te
No
pro
ced
ure
no
tes
ha
ve
be
en p
rod
uce
d t
o d
ate
.
Op
en p
rio
r y
ear
issu
e. T
o b
e u
sed
in
ca
lcu
lati
on
of
ov
era
ll r
isk
ra
tin
g.
A
cti
on
pla
n
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
A p
erm
an
ent
mem
ber
of
sta
ff h
as
no
w b
een
em
plo
yed
an
d c
ha
rged
wit
h p
rod
uci
ng
pro
ced
ure
n
ote
s. T
hes
e w
ill
be
rev
iew
ed
as
pa
rt o
f th
e ce
ntr
al
rev
iew
of
syst
em p
roce
du
res
be
ing
u
nd
erta
ken
by
co
rpo
rate
IT
.
Ph
il D
un
sdo
n
Re
vis
ed
ta
rg
et
da
te:
31s
t Ja
nu
ary
20
12
140
Tr
ad
e W
aste
P
wC
19
9.
Se
gr
eg
ati
on
of
Du
tie
s –
Dir
ec
t S
er
vic
es
Iss
ue
No
ted
It w
as
no
ted
du
rin
g a
ud
it t
ha
t th
e o
ffic
er r
ais
ing
Tra
de
Wa
ste
inv
oic
es o
fte
n r
ece
ipts
an
d p
ost
s ch
eq
ues
.
Or
igin
al
ag
re
ed
ac
tio
n
Seg
reg
ati
on
of
du
ties
is
bei
ng
re
vie
wed
as
pa
rt o
f th
e p
roce
ss o
f tr
an
sfer
rin
g i
nv
oic
ing
, cr
edit
no
tes
an
d p
ay
men
t a
llo
cati
on
res
po
nsi
bil
itie
s to
th
e F
ina
nce
tea
m.
Sta
tus
up
da
te
Seg
reg
ati
on
of
du
ties
is
no
w m
ain
tain
ed a
s re
spo
nsi
bil
ity
fo
r ra
isin
g i
nv
oic
es h
as
bee
n t
ran
sfer
red
to
th
e fi
na
nce
dep
art
men
t.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Issu
e a
dd
ress
ed.
No
fu
rth
er
act
ion
req
uir
ed
n/a
Re
vis
ed
ta
rg
et
da
te:
n/a
141
Tr
ad
e W
aste
P
wC
2
0
10
. In
vo
ice
Ru
ns
– D
ire
ct
Se
rv
ice
s
Iss
ue
No
ted
Inv
oic
es a
re i
ssu
ed t
o t
rad
e w
ast
e cu
sto
mer
s q
ua
rter
ly i
n a
dv
an
ce.
Inv
oic
e ru
ns
for
Q1
an
d Q
2 o
f 2
010
/11
wer
e ru
n i
n M
ay
an
d J
uly
res
pec
tiv
ely
an
d t
her
efo
re w
ere
no
t ru
n i
n l
ine
wit
h t
he
ag
reed
tim
eta
ble
.
Or
igin
al
ag
re
ed
ac
tio
n
Inv
oic
e ru
ns
wil
l b
e p
erfo
rmed
in
lin
e w
ith
th
e a
gre
ed t
imet
ab
le.
Sta
tus
up
da
te
Inv
oic
es f
or
20
11/1
2 h
av
e b
een
ru
n o
n a
tim
ely
ba
sis.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Issu
e a
dd
ress
ed.
No
fu
rth
er
act
ion
req
uir
ed
n/a
Re
vis
ed
ta
rg
et
da
te:
n/a
142
Tr
ad
e W
aste
P
wC
2
1
11.
Cr
ed
it N
ote
s –
Dir
ec
t S
er
vic
es
/Fin
an
ce
Iss
ue
No
ted
Th
e A
uth
ori
sed
Sig
na
tori
es L
ist
(AS
L)
tha
t is
in
pla
ce f
or
Tra
de
Wa
ste
cred
it n
ote
s o
nly
in
clu
des
sig
na
tory
lim
its
up
to
£9
9.
Or
igin
al
ag
re
ed
ac
tio
n
Th
e A
SL
wil
l b
e a
men
ded
to
in
clu
de
hig
her
sig
na
tory
lim
its.
Sta
tus
up
da
te
Th
e A
SL
ha
s n
ow
bee
n u
pd
ate
d.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Med
ium
Issu
e a
dd
ress
ed.
No
fu
rth
er
act
ion
req
uir
ed
n/a
Re
vis
ed
ta
rg
et
da
te:
n/a
143
Tr
ad
e W
aste
P
wC
2
2
12
. R
ec
on
cil
iati
on
s –
Fin
an
ce
Iss
ue
No
ted
R
eco
nci
lia
tio
ns
bet
we
en W
hit
e S
pa
ce a
nd
Ag
ress
o a
re p
erfo
rmed
on
a q
ua
rter
ly b
asi
s to
en
sure
th
e co
rrec
t tr
an
sfer
of
info
rma
tio
n b
etw
een
th
e sy
ste
ms.
Th
ese
are
no
t si
gn
ed t
o
evid
ence
re
vie
w o
f th
e p
roce
ss.
Or
igin
al
ag
re
ed
ac
tio
n
Th
e F
ina
nce
Bu
sin
ess
Pa
rtn
er w
ill
rev
iew
th
e m
on
thly
rec
on
cili
ati
on
.
Sta
tus
up
da
te
Rec
on
cili
ati
on
s a
re n
ot
sig
ned
off
pe
r th
e a
gre
ed a
ctio
n.
Ac
tio
n p
lan
Fin
din
g r
ati
ng
R
ev
ise
d a
cti
on
R
es
po
ns
ible
pe
rs
on
/ t
itle
Lo
w
See
iss
ue
#1
ab
ov
e fo
r re
vis
ed c
urr
ent
yea
r re
com
men
da
tio
n.
-
Re
vis
ed
ta
rg
et
da
te:
-
144
Tr
ad
e W
aste
P
wC
2
3
Ind
ivid
ua
l fi
nd
ing
ra
tin
gs
Fin
din
g r
ati
ng
A
ss
es
sm
en
t r
ati
on
ale
Cr
itic
al
A f
ind
ing
th
at
cou
ld h
av
e a
:
C
rit
ica
l im
pa
ct o
n o
per
ati
on
al
per
form
an
ce (
qu
an
tify
if
po
ssib
le);
or
C
rit
ica
l m
on
eta
ry o
r fi
na
nci
al
sta
tem
ent
imp
act
(q
ua
nti
fy i
f p
oss
ible
= m
ate
ria
lity
); o
r
C
rit
ica
l b
rea
ch i
n l
aw
s a
nd
re
gu
lati
on
s th
at
cou
ld r
esu
lt i
n m
ate
ria
l fi
nes
or
con
seq
uen
ces
(qu
an
tify
if
po
ssib
le);
or
C
rit
ica
l im
pa
ct o
n t
he
rep
uta
tio
n o
r b
ran
d o
f th
e o
rga
nis
ati
on
wh
ich
co
uld
th
rea
ten
its
fu
ture
via
bil
ity (
qu
an
tify
if
po
ssib
le).
Hig
h
A f
ind
ing
th
at
cou
ld h
av
e a
:
S
ign
ific
an
t im
pa
ct o
n o
per
ati
on
al
per
form
an
ce (
qu
an
tify
if
po
ssib
le);
or
S
ign
ific
an
t m
on
eta
ry o
r fi
na
nci
al
sta
tem
en
t im
pa
ct (
qu
an
tify
if
po
ssib
le);
or
S
ign
ific
an
t b
rea
ch i
n l
aw
s a
nd
reg
ula
tio
ns
resu
ltin
g i
n s
ign
ific
an
t fi
nes
an
d c
on
seq
ue
nce
s (q
ua
nti
fy i
f p
oss
ible
); o
r
S
ign
ific
an
t im
pa
ct o
n t
he
rep
uta
tio
n o
r b
ran
d o
f th
e o
rga
nis
ati
on
(q
ua
nti
fy i
f p
oss
ible
).
Me
diu
m
A f
ind
ing
th
at
cou
ld h
av
e a
:
M
od
er
ate
im
pa
ct o
n o
per
ati
on
al
per
form
an
ce (
qu
an
tify
if
po
ssib
le);
or
M
od
er
ate
mo
net
ary
or
fin
an
cia
l st
ate
men
t im
pa
ct (
qu
an
tify
if
po
ssib
le);
or
M
od
er
ate
bre
ach
in
la
ws
an
d r
egu
lati
on
s re
sult
ing
in
fin
es a
nd
co
nse
qu
en
ces
(qu
an
tify
if
po
ssib
le);
or
M
od
er
ate
im
pa
ct o
n t
he
rep
uta
tio
n o
r b
ran
d o
f th
e o
rga
nis
ati
on
(q
ua
nti
fy i
f p
oss
ible
).
Lo
w
A f
ind
ing
th
at
cou
ld h
av
e a
:
M
ino
r i
mp
act
on
th
e o
rga
nis
ati
on
’s o
per
ati
on
al
per
form
an
ce (
qu
an
tify
if
po
ssib
le);
or
M
ino
r m
on
eta
ry o
r fi
na
nci
al
sta
tem
ent
imp
act
(q
ua
nti
fy i
f p
oss
ible
);
or
M
ino
r b
rea
ch i
n l
aw
s a
nd
reg
ula
tio
ns
wit
h l
imit
ed c
on
seq
ue
nce
s (q
ua
nti
fy i
f p
oss
ible
); o
r
M
ino
r i
mp
act
on
th
e re
pu
tati
on
of
the
org
an
isa
tio
n (
qu
an
tify
if
po
ssib
le).
Ad
vis
or
y
A f
ind
ing
th
at
do
es n
ot
ha
ve
a r
isk
im
pa
ct b
ut
ha
s b
een
ra
ise
d t
o h
igh
lig
ht
are
as
of
inef
fici
en
cies
or
go
od
pra
ctic
e.
Ap
pen
dix
1.
Ba
sis
of
ou
r cl
ass
ific
ati
on
s
145
Tr
ad
e W
aste
P
wC
2
4
Re
po
rt
cla
ss
ific
ati
on
s
Fin
din
gs
ra
tin
g
Po
ints
Cr
itic
al
40
po
ints
per
fin
din
g
Hig
h
10 p
oin
ts p
er f
ind
ing
Me
diu
m
3 p
oin
ts p
er f
ind
ing
Lo
w
1 p
oin
t p
er f
ind
ing
Re
po
rt
cla
ss
ific
ati
on
P
oin
ts
Lo
w r
isk
6 p
oin
ts o
r le
ss
Med
ium
ris
k
7–
15
po
ints
Hig
h r
isk
16–
39
po
ints
Cri
tica
l ri
sk
40
po
ints
an
d o
ver
146
Oxford City Council
Terms of Reference –Trade Waste To: Lyn Barker, Business Partner- Finance
From: Katherine Bennett, Audit Manager
This review is being undertaken as part of the 2011/12 internal audit plan approved by the Audit and Governance Committee
Background
The Council operates a service for the regular collection of recyclable materials and other waste from businesses.
Arrangements for this service are operated through a standardised contract. Services are offered for collection of
Trade Bulky Waste and for events on an ad hoc basis and the Council is currently piloting the collection of food waste
to customers.
Income is collected for this service which is billed on a quarterly basis. The total net budget for this service for 2011/12
is:
(£000)
Trade Refuse 1,088
Trade Recyling 145
From April 2010, the Authority began operating Trade Waste facilities using the White Space system. Information
from this system is uploaded into the Agresso (General Ledger) system each quarter.
Scope
We have reviewed the design and operating effectiveness of key controls in place relating to Trade Waste income during the period 2011/12.
The sub processes and related controls objectives included in the review are:
Sub-process Control objectives
Setting up Trade Waste accounts Trade Waste accounts are only raised on receipt of properly authorised and complete request documentation
Processing of invoices and refunds Invoices are raised in a timely, complete and accurate fashion.
Only valid and accurate credit notes are raised
Income collection Debt collection, recovery and write-off procedures are sufficient to ensure that delay in receiving payments and loss of income is
minimised.
Accounting for Trade Waste The correct information on Trade Waste income
is fed into the Authority’s General Ledger system
Access to Whitespace The White Space system is protected against unauthorised access/ processing and is secure
against loss or damage of data
Follow up of prior year Prior year issues have been implemented in line with agreed action plans
Appendix 1: Terms of Reference
147
Limitations of scope
The scope of our work has been limited to those areas outlined above. This review has not considered the IT controls around the Whitespace system.
Audit approach
Our audit approach is as follows:
Obtain an understanding of the Trade Waste process through discussions with key personnel, review of systems documentation and walkthrough tests
Identify the key risks relating to Trade Waste
Evaluate the design of the controls in place to address the key risks
Test the operating effectiveness of the key controls
Internal audit team
Name Role
Richard Bacon Engagement Leader
Chris Dickens Chief Internal Auditor
Katherine Bennett Audit Manager
Charlotte Bilsland Audit Team Leader
Kaj Tank Team Member
Key contacts – Oxford City Council
Name Title Role Responsibilities
Lyn Barker
Natalie Desenclos
Graham Bourton
Business Partner - Finance
Trade Waste Officer
Head of Service – Direct Servies
Audit Sponsor
Key contact
Head of Service
Review and approve terms
of reference
Review draft report
Review final report
Review and meet to discuss
issues arising and develop
management responses and
action plan
Other Roles and Responsibilities – Oxford City Council
Name Title Responsibilities
Nigel Kennedy
Tim Sadler
Head of Finance
Corporate Director (City
Services)
Receive draft and final
report
Jackie Yates Corporate Director (Finance and
Efficiency) Receive final report
Peter Sloman Chief Executive
148
Timetable
Fieldwork start 03/10/2011 (Initial meeting 10am to be attended by LB and ND)
Fieldwork completed 11/10/2011
Draft report to client 25/10/2011
Response from client 08/11/2011
Final report to client 15/11/2011
Agreed timescales are subject to the following assumptions:
All relevant documentation, including source data, reports and procedures, will be made available to us promptly on request
Staff and management will make reasonable time available for interviews and will respond promptly to follow-up questions or requests for documentation
149
Inte
rn
al
Au
dit
rep
ort
fo
r O
xfo
rd C
ity
Co
un
cil
Pw
C
28
Lim
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tio
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inh
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t to
th
e in
tern
al
au
dit
or’
s w
ork
We
ha
ve
un
der
tak
en t
he
rev
iew
of
Tra
de
Wa
ste
sub
ject
to
th
e li
mit
ati
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s o
utl
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bel
ow
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Inte
rna
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Inte
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no
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rga
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f a
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ent
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ffec
ted
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ns
inh
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nt
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ll
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syst
ems.
Th
ese
incl
ud
e th
e p
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po
or
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ecis
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s fo
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at:
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d f
rau
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rna
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ud
it w
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ld n
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s re
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itie
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tern
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at
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etec
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.
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r e
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min
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tern
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ly t
o
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rau
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def
alc
ati
on
s o
r o
ther
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egu
lari
ties
wh
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ma
y e
xis
t.
Ap
pen
dix
2.
Lim
ita
tio
ns
an
d r
esp
on
sib
ilit
ies
150
Th
is d
ocu
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ha
s b
ee
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repa
red
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e in
ten
de
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ecip
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ts o
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. T
o th
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xte
nt
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rmitte
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y la
w,
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rs L
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doe
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pt
or
assu
me
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bili
ty,
resp
on
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ility
or
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ty o
f ca
re f
or
an
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se
of
or
relia
nce
on t
his
docu
me
nt
by a
nyo
ne
, o
ther
tha
n (
i) t
he in
tend
ed
re
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th
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xte
nt
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y P
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Co
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writin
g in
ad
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.
© 2
012 P
rice
wa
terh
ou
se
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ope
rs L
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. A
ll ri
ghts
re
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rve
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terh
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rice
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terh
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ers
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a lim
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bili
ty p
art
ne
rsh
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th
e U
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leg
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ntity
.
151
152
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