Annex A

Action Plan – No Purchase Order No Pay

Audit Recommendation	Actions Proposed	Status	Target Date/ Completed by	Revised Date	Responsible Officer
Policy & Processes	1. Review appropriateness of the policy 2. Consult with key stakeholders 3. Review invoice data and identify services that need support 4. Make necessary changes to policy/processes 5. Issue exemptions in consultation with Procurement	Completed Completed Ongoing In progress Now BAU	31/12/2023 31/12/2023 31/12/2023 31/12/2023 31/12/2023	- - 31/05/2024 31/05/2024 31/05/2024	Principal Accountant
Training provision	6. Review training offered and attendance 7. Refresher training on the policy 8. Consider whether mandatory training is required.	In progress In progress Completed	31/03/2024 31/03/2024 31/03/2024	31/07/2024 31/07/2024 31/03/2024	Systems Accountant
Role of Business Support	9. Identify users within business support that are undertaking retrospective ordering 10. Discuss with services if orders can be raised by someone in the dept 11. Review authorisation processes	Completed Ongoing Completed	31/12/2023 31/03/2024 31/12/2024	- 31/03/2024 -	Principal Accountant/ Head of Business Support
Exemptions list	12. Review current list of exemptions in consultation with Procurement 13. Makes revisions and notify suppliers of changes 14. Reissue to Creditors team and make available on the intranet	Completed Completed Completed	31/12/2024 31/12/2024 31/12/2024	- 31/05/2024 -	Principal Accountant/ Head of Procurement