Information
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Audit No.
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Park
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General Manager
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Supporting Staff
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Conducted on
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Conducted by
1 - Zonal Till Declarations
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All transactions should take place as usual on 31st January.<br><br>Complete end of day close down as normal on 31st January.
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Run Session Cash Up on Zonal to prove end of day took place. On screen is suitable, print out not required.
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Run Open Accounts report on Zonal. There must never be any open accounts ("tabs"). Any open accounts must be noted on this audit item along with their value and agreed plan to resolve. On screen is suitable, print out not required.
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Retail and leisure outlets should ensure all Zonal tills are declared on 31st January by the end of the trading day. <br><br>No till or retail area should be left undeclared for any reason.
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Run Session Cash Up on Zonal to prove end of day took place. On screen is suitable, print out not required.
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Run Open Accounts report on Zonal. There must never be any open accounts ("tabs"). Any open accounts must be noted on this audit item along with their value and agreed plan to resolve. On screen is suitable, print out not required.
2 - Floats
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Floats should be balanced for 31st January and under/overs addressed on the Zonal end of day close down for 31st January. <br><br>Any floats being re-banked must be clearly identifiable.
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All floats will be checked as part of the audit.
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Record total float in safe plus any active till and compare to expected balance. i.e. £800 in safe + £150 in till = £950
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Run Session Cash Up report on Zonal Aztec system to prove all under / overs and floats are declared. Any issues should be noted as part of this audit item. This can be completed on screen, a print out is not required.
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Run HO Floats report on Zonal Aztec system to check the float value expected by the system. Record the Zonal amount. This can be completed on screen, a print out is not required.
3 - Petty Cash
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Go through every safe on the site to confirm completeness of cash records and identify any unrecorded cash.
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A final petty cash claim should be made by 31st January.
All managers responsible for holding petty cash should certify the float held by writing the following on the final claim:
"The petty cash float held by me, once all outstanding claims have been reimbursed, amounts to £ ..." -
See copy of petty cash claim with annotation.
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Managers need to email Andrew Woodward/David James the petty cash float amount held at the end of 31st January.
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See the sent email. On screen is suitable, print out not required.
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Petty cash will be checked as part of the audit.
Ensure that the amount in the tin plus the amount on the final claim equals the correct balance held. -
Record amounts in the tin and amount on the final claim and compare to expected balance. i.e. £250 + £300 = £550
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Does the park have a reward voucher float
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A final declaration of edenred award vouchers held should be entered into the sharepoint 'reward vouchers' spreadsheet to reconcile to final balance.
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Count the vouchers and confirm that the balance equals the declared amount.
4 - Expense Claims
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All out of pocket expenses incurred up to the 31st of January must be submitted via concur by the 7th February. This must be communicated to all the team on park.
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Verbally confirm that the Park Manager has communicated this to all staff.
5 - Company Credit Cards
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Credit Card POs should be raised prior to 31st January with support sent to the Purchase Ledger team as normal.
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See raised POs on the procurement system covering Dec and Jan for any member of staff with a company credit card. On screen is suitable, print out not required.
6 - Purchase Orders
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Each individual who has raised purchase orders in the portal should ensure that they have no 'open' or 'submitted' documents remaining in their stacks by 12pm on the 31st January.
Heads of department and GM should confirm this has been completed verbally with the team. -
Confirm with GM this process has been followed.
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Accruals will be made upon approved Purchase orders.
It is therefore essential that all submitted purchase orders are approved by the end of 31st January as above.
Management accountants will be basing their accrual on 1) goods receipted and not yet invoiced, 2) goods receipted and partially invoiced (I.e the difference between purchase order and invoice) 3) goods not receipted but with an expected delivery date on or before 31st January. All these purchase orders should have been receipted, completed if applicable or requested for clear down.
Each individual on park should have done this review prior to the audit. -
Go through all the approved and not completed purchase orders with the park manager, clearing down commitments where necessary. Confirm that the only remaining orders are valid to accrue or relate to the 2017 financial year.
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Record any action points still required on the purchase orders.
7 - Caravan Sale Orders
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All monies for sales or deposits should be banked by the end of 30th January.
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Run ParcVu "Report 213" for park postings only for 30th to 31st January to ensure Reception have a copy with a valid paying in slip number and money collection receipt as proof monies have been declared correctly and the collected to be banked. Physical copy to be provided but not required to be kept.
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Record any issues with the above two audit items.
8 - Caravan Sale Invoices
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The final batch of sale invoices will be processed on Tuesday 31st January (ideally 30th).
Obtain copies of sales documentation for sales completed from 29th to 31st and confirm handover has taken place. -
View all sales on ParcVu with expected handover date of 29th to 31st January and navigate to their contracts. Check that the contract is set with a start set of or prior to 31st January. Note any contracts that are not correct as part of this audit item. On screen is suitable, print out not required as long as all on screen documents are in order.
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Navigate to the communication history of all sales with expected handover date of 29th to 31st January. Check that the printed documents show the correct dates. Note any contracts that are not correct as part of this audit item. On screen suitable, print out not required.
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Record any issues with the above two audit items.
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Confirm with sales team/park manager that all off site sale units which have been invoiced have been picked up and removed from the park.
9 - Caravan Stock - Completed as separate stock take
10 - Sundry Accommodation Hire Stock
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Obtain list of sundry accommodation hire stock (saved in business support, relevant park, park inventory) and spot check high value or unusual items. Confirm that a full count has been performed and recorded.
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Note what you checked and record any issues found when counting the item sample.
11 - Sundry Stock - Gas Bottles, Gas Tanks etc.
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A list of bottled gas used for site purposes (i.e. Not for resale) as at 31st January should be prepared for each park and reported to the Management Accountants.
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See list provided and sent to Management Accountants. On screen is suitable, print out not required.
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View each Staff Van on ParcVu and check that gas bottles and utility readings are being recorded against each one. Record any issues as part of this audit item.
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A stock take of gas bottles held on site is to be completed by the park manager and sent to the Management Accountants.
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See list provided and sent to Management Accountants. Note the gas bottle totals that were provided on the email as part of this audit item. Physical copy is to be provided, but does not need to be kept.
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Complete a count take of all gas bottles now in stock.
Add a new item for each type of fuel and size in stock. Include a clear photo of the meter reading in meter reading proof.
Gas Bottle Count
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Gas Type
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Bottle Size
- 47kg
- 19kg
- 15kg
- 13kg
- 7kg
- 6kg
- 5kg
- 4.5kg
- 3.9kg
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Stock Count
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All gas, oil, petrol and diesel tanks should be measured to asses stock levels.
Add a new fuel reading for each meter/tank location on park, add photos of the readings shown on any meter wherever possible.
Fuel Reading
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Fuel Type
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Fuel/Tank Location
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Tank Number (If only one tank at the location record as 1)
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Meter Reading
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Meter Reading Proof
12 - Leisure Stock
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Stocks of all leisure goods should be listed, counted and totalled to retail cost and selling price on 31st January. <br><br>All lists are in business support, park, leisure stock.
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See January stock list and confirm with leisure manager full count performed.
13 - Petrol Stock
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Levels should be read on 31st January and sent to Area Management Accountant.
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Take petrol and diesel stock reading and record below.
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Note stock levels.
14 - Meter Readings
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All main park meters should be read on 25th/26th January and entered onto the park spreadsheets found on the 05 - Business Support Drive.
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Check the Business Support Drive spreadsheet to ensure all readings are present. On screen is suitable, print out not required.
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Note any missing meter readings.
15 - Fixed Assets
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In the course of the audit spot checks will be performed to physically verify entries on the asset register and to examine additions in the year. For sites with Deloitte, use their sample. For other sites please select 5 items to verify (park manager sent updated list to peri).
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Add an entry for each asset checked vs asset register.
Asset
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Asset Name
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Notes
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Add pictures of any issues.
16 - Pitch And Van Costs
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All parks are to run the Pitch and Van Costs report by 24th January to ensure that there are no costs allocated against owner vans/pitches, staff vans or dummy pitches.
They then complete "FOR-1024 - Pitch or Van Move Request Form" for any costs that are incorrect. -
See proof that the report has been run. On screen is suitable, print out not required.
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Re-run the report and check all owner, staff and dummy pitches to ensure no costs are present. As part of the audit check any pitches where there are still costs to be reviewed or transferred.
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Record any pitches where there are still costs and there should not be.
17 - Payroll
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Confirm with park manager that Rota Horizon system has been reviewed in detail for January to ensure all hours are captured, holiday balances are accurate and lieu/holiday hours are appropriately posted. This will ensure accuracy of wages cut off journal and holiday pay provisions.
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Park manager to confirm detailed review performed.
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Park manager to confirm all agency and recruitment purchase orders raised and approved up to 31st January.
18 - Audit sign off
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Park manager sign off
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Central services auditor sign off
