1.3 Accounts Payable 1.

3 Total %
1.3.1 Strategy and Policy
1.3.2 Vendor Master Data
1.3.3 Invoice Pre-Processing
1.3.4 Verification / Approval
1.3.5 Electronic Processing
1.3.6 Paper Processing
1.3.7 Discrepancy Resolution
1.3.8 Payment Proposals and Payments
1.3.9 Queries
1.3.10 File / Store / Retrieve
1.3.11 Periodic Close and Reconciliations
1.3.12 AP Management Reporting
1.3.13 Procurement Card Administration
1.4 Travel & Expense Reimbursement 1.4 Total %
1.4.1 Strategy and Policy
1.4.2 Pre-processing
1.4.3 Manual Processing / Data Entry
1.4.4 Electronic Processing
1.4.5 Expense Reimbursements
1.4.6 Periodic Close and Reconciliations
1.4.7 File/Store/Retrieve
1.4.8 Travel Card Administration
1.4.9 Manage Cash Advances
2.1 Order Management 2.1 Total %
2.1.1 Strategy and Policy
2.1.2 Manual Orders
2.1.3 Electronic Orders
2.1.4 Intercompany Orders
2.1.5 New Customer Set Up
2.1.6 Quality Assurance
2.1.7 Order Exceptions
2.1.8 Returns
2.1.9 Account Management
2.2 Credit 2.2 Total %
2.2.1 Strategy and Policy
2.2.2 Credit Checking / Credit Management
2.2.3 Customer Master Data
2.2.4 Credit Agency Management
2.3 Customer Invoicing 2.3 Total %
2.3.1 Strategy and Policy
2.3.2 Customer Invoicing
2.3.3 Export Documentation
2.3.4 Customer Queries
2.4 Accounts Receivable 2.4 Total %
2.4.1 Strategy and Policy
2.4.2 Customer Master Data
2.4.3 Cash Application
2.4 Accounts Receivable

2.4.4 Periodic Close and Reconciliations

2.4.5 Customer Queries
2.4.6 File/Store/Retrieve
2.5 Collections & Deduction Management 2.5 Total %
2.5.1 Strategy and Policy
2.5.2 Collections Management
2.5.3 Collections Forecast
2.5.4 Customer Queries
2.5.5 Resolve Deductions
2.5.6 Periodic Close & Reconciliations
2.5.7 Compliance
3.1 Fixed Assets Accounting 3.1 Total %
3.1.1 Strategy and Policy

3.1.2 Capital/Revenue Project Tracking and Reporting

3.1.3 Process Additions / Acquisitions
3.1.4 Maintain Ledger
3.1.5 Calculate and Post Depreciation
3.1.6 Asset Sale, Reclassification and Retirement
3.1.7 Asset Tracking
3.1.8 Periodic Close and Reconciliations
3.1.9 Tax Reporting for Fixed Assets
3.2 General Accounting 3.2 Total %
3.2.1 Strategy and Policy
3.2.2 General Ledger Maintenance
3.2.3 Standard Activity / Month-end Steps
3.2.4 GL Account Reconciliations
3.2.5 Bank Account Reconciliations
3.2.6 Consolidation, Reporting and Analysis
3.2.7 Prepare, Document & Review JE's
3.2.8 Process Journal Entry
3.2.9 Payroll Accounting

3.2.10 General Accounting Consulting / Business Process

Management & Support
3.3 Intercompany Accounting 3.3 Total %
3.3.1 Strategy and Policy
3.3.1 Intercompany Accounting
3.4 External and Statutory Reporting 3.4 Total %
3.4.1 Strategy and Policy
3.4.2 Fiscal Reports Preparation and Distribution
3.4.3 Statutory Reports Preparation and Distribution
3.5 Cost and Inventory Accounting 3.5 Total %
3.5.1 Strategy and Policy
3.5.2 Cost Accounting
3.5.3 Inventory Accounting
3.6 Project Accounting 3.6 Total %
3.6.1 Strategy and Policy
3.6.2 Project Accounting
4.1 Treasury Management 4.1 Total %
4.1 Treasury Management

4.1.1 Strategy and Policy

4.1.2 Treasury Management
4.1.3 Trust Accounting
4.2 Cash Management 4.2 Total %
4.2.1 Strategy and Policy
4.2.2 Cash Management
4.3 Tax 4.3 Total %
4.3.1 Strategy and Policy
4.3.2 Tax Compliance - VAT & Intrastat Returns
4.3.3 Payroll Tax Compliance
4.3.4 Tax Audit Defense

4.3.5 Tax Compliance - Corporate Income Tax Returns

4.3.6 Tax Compliance - All Other Taxes
4.4 Internal Audit 4.4 Total %
4.4.1 Strategy and Policy
4.4.2 Annual Audit Plan Development
4.4.3 Annual Audit Plan Execution
4.4.4 Field Work
4.4.5 Ad Hoc Investigation
4.4.6 Audit Results Reporting
4.4.7 Improvements and Remediation
4.5 Risk Management 4.5 Total %
4.5.1 Strategy and Policy
4.5.2 SOX Documentation and Coordination
4.5.3 Business Risk and Control Assessment
4.6 Finance Strategy 4.6 Total %
4.6.1 Finance Strategy
4.7 Planning & Forecasting 4.7 Total %
4.7.1 Strategy and Policy
4.7.2 Planning / Budgeting / Forecasting
4.8 Management Reporting 4.8 Total %
4.8.1 Strategy and Policy
4.8.2 Management Reporting
4.9 Financial Analysis 4.9 Total %
4.9.1 Strategy and Policy
4.9.2 Business / Financial Analysis
4.9.3 Business Process Management & Support
4.10 Financial Information Systems 4.10 Total %
4.10.1 Strategy and Policy
5.1 Payroll 5.1 Total %
5.1.1 Payroll Strategy Policies & Procedures
5.1.3 Payroll Data Setup & Maintenance
5.1.4 Process Payroll Inputs
5.1.5 Payroll Processing
5.1.6 Process Disbursements
5.1.7 Employee Payroll Queries

5.1.8 Manage Bank Accounts and Payroll Reconciliations

 5.1.9 Payroll Reporting and Compliance
5.1.10 Payroll Year end Activities
5.1.11 Manage Payroll Vendor Relationships
6.1 Other 6.1 Total %
6.1.1 Other
Please describe 'Other' activity
Key F&A Volumes
F&A
Data as of [DATE]. All volumes are Annual unless otherwise stated

Process / Metric

Key F&A Volumes and Data

ACCOUNTS PAYABLE
Paper-
Paper- Electronic
Documents Manual
Scanned Format
Entry
Num InterCompany Invoices
Num General - All other invoices/credit notes
Total 0 0 0

Process Compliance Actual Number

% PO invoice
% Non PO Invoice
% Total
Payments & Suppliers
Num Number of Suppliers used in last 12 months
Num Number of Suppliers used in last 12 months

Total Payments 0
Num Electronic payments
Num Emergency same day payments
Num Cheques printed
Num Manual cheques
Num Other payment methods (please detail in comments)

Num Average number of payment runs per week

Num Average number of Supplier enquires per week

ORDER TO CASH
Documents
Type of:
Num InterCompany Invoices
Num Customer Invoices
Num Credit Notes
Num CWO (Nbatch)
Payments & Customers
Num Number of Intercompany customers in past 12 months
Num Number of Active Trade Customers in past 12 months
Num Number of new customers in past 12 months
Num Number of customer chased in past 12 months
Num Number of Batches posted in the last 12 months
Num Number of invoices raised in the last 12 months
Num Number of queries dealt with (internal & external) in the last 12 months

Total number of AR Receipts #DIV/0!

% Electronic Payments #DIV/0!
% Cheques #DIV/0!
% Other #DIV/0!
% Credit cards #DIV/0!
% Received in Cash #DIV/0!

Total number of CWO (non invoiced)Receipts #DIV/0!

% Electronic Payments #DIV/0!
% Cheques #DIV/0!
% Other #DIV/0!
% Credit cards #DIV/0!
% Received in Cash #DIV/0!

Num Average Accounts Receivable Ledger Balance

Num Average Accounts Receivable Ledger Balance - Intercompany

TRAVEL & EXPENSE CLAIM PROCESSING

Num T&E claims (electronic)
Num T&E claims (manual)
Expense forms processed annually 0

Num Employees incurring expenses/ travel

Num Cash Advances
Num Expense Enquiries (Business/Employees) annually
Num Company sponsored credit cards

FIXED ASSETS
Num Fixed Asset Registers
Num Fixed Assets in asset registers
Num Fixed Asset Changes Processed
Num Asset classes
Num Depreciation rates
Num Annual Capex Value
Num Gross Book Value Assets (Value of)
Num Net Book Value Assets (Value of)

GENERAL ACCOUNTING
Num Legal entities (statutory)
Num Operating entities
Num Recurring/Automated Journals per month
Num Manual transactions - Adjusting Journals per month
Num Average number of lines per Adjusting Journal Voucher

Num Account reconciliations per month

Type Financial Calendar (4-4-5, monthly etc.)
Days from Close to Report
Num Monthly
Num Quarterly
Num Year End

Num VAT Submission and Payment - How many per annum?

Freq VAT Submission and Payment - How often per annum?
Num Intrastat reports - How many per annum?
Freq Intrastat reports- How often per annum?
Num Tax payments - How many per annum?
Freq Tax reports - How often per annum?
Num Fiscal / Statutory Reports

TREASURY AND CASH MANAGEMENT

Num Account reconciliations per month
Num Queries re cheque returns
Num Bank Accounts
Num Payment Proposal Approvals
Num Cash Flow Reports

INVENTORY MANAGEMENT
Num Average Inventory Levels
Num Inventory turns
Num Stock counts
Freq Stock counts
Num Actual to Book Records Reconciliations

BUDGETING AND FORECASTING

Num Cost Centres in Budget
Num Length of Budgeting Process (weeks)
Num Budget Revisions
Freq Revenue and Expense Forecasting
Num Project Forecasts and Follow ups
Payroll
Number of Distinct Payrolls
Number of payroll systems operated
Number of separate payrolls operated
Total number of payroll runs per year
Number of automatic payroll interfaces

Number of separate pensioner payrolls

Number of Employee group types with different Terms & Conditions / different payroll rules

Payroll activity
Number of employees paid Monthly (e.g. 12 Payment cycle, 1 Tax year end)
Number of employees paid Semi-Monthly (e.g. 24 Payment cycle, 1 Tax year end)
Number of employees paid Weekly (e.g. 52 Payment cycle, 1 Tax year end)
Number of separate pensioner payrolls

Number of outbound electronic files processed

Number of paper pay slips / payroll advices delivered to employees
Number of electronic pay slips / payroll advices delivered to employees
Number of pay slips / payroll advices delivered to retirees
Number of adhoc manual and off cycle payments
Number of employee tax certificates delivered
Number of legislated tax reports delivered to government

Expenses
Number of expense reports processed through payroll

Other Payroll Metrics

Number of legal directives administered
Number of governmental reports not for tax

Other significant volumes measures captured

 2011

Total

0
0
0

Actual Number

Total

Total
 0
Actual Number
0

0
Service Levels
F&A

Service level Description

Process

Payroll Accuracy - Percentage of Paychecks

Payroll
Produced Accurately (Net)

BPA Group YTD Budget

BPA Group Forecast accuracy (%) *
Exc. GPIF
BPA Group Forecast accuracy (£)*
Exc. GPIF
BPA Prof Forecast accuracy (%) *
BPA SRA Forecast accuracy (%) *
BPA LCS Forecast accuracy (%) *
BPA HRD Forecast accuracy (%) *
BPA FD01 Forecast accuracy (%) *
BPA VFM – Rolling Finance cost as %
of Group revenue
BPA
Qtrly Customer satisfaction
survey
BPA No. of journals processed
BPA Pre submission sign of by
Directors for MB papers
BPA
Reconciling items > 6 months old
on Comp fund bank reconciliation
BPA Purchase Order Commitments >
3 Months
BPA Purchase Order Commitments >
6 Months
BPA Average no. of troubleshoots per
invoice
BPA
MBR sign off by Directors (TLS)
BPA
MBR sign off by Directors(SS)
BPA
MBR sign off by Directors (LCS)
BPA
MBR sign off by Directors (SRA)
BPA
No. of troubleshoots (TLS)
BPA
No. of troubleshoots (SS)

BPA
No. of troubleshoots (LCS)
BPA
No. of troubleshoots (SRA)

BPA Pre submission sign of by

Directors for Budget/Forecast
(TLS)
BPA Pre submission sign of by
Directors for Budget/Forecast
(SS)
BPA Pre submission sign of by
Directors for Budget/Forecast
(LCS)
BPA Pre submission sign of by
Directors for Budget/Forecast
(SRA)
BPA
Qtrly Customer satisfaction
survey FBP (TLS)
BPA
Qtrly Customer satisfaction
survey FBP (SS)
BPA
Qtrly Customer satisfaction
survey FBP (LCS)
BPA
Qtrly Customer satisfaction
survey FBP (SRA)
BPA
No. of journals processed (TLS)
BPA No. of journals processed (SS)
BPA
No. of journals processed (LCS)
BPA
No. of journals processed (SRA)
BPA
No. of Journal Lines (BPA Other)
BPA
total number of journal lines (ALL)
BPA No. of Journal Lines (TLS)
BPA No. of Journal Lines (SS)
BPA No. of Journal Lines (LCS)
BPA No. of Journal Lines (SRA)
BPA
Purchase Order Commitments >
3 Months (TLS)
BPA
Purchase Order Commitments >
3 Months (SS)
BPA
Purchase Order Commitments >
3 Months (LCS)
BPA
Purchase Order Commitments >
3 Months (SRA)
BPA
Finance Customer satisfaction
survey BPA
BPA
AP WIP days
BPA AP Suppliers Invoices paid by
due date %
BPA AP Suppliers Invoices paid - by
due date
BPA AP Suppliers Invoices paid (due
date + 3 days) %
BPA
AP backlog (Invoices not posted)
BPA
AP vouchers processed to Epicor
BPA
AP payments processed in Epicor
BPA Purchase Order Commitments >
3 Months
BPA Purchase Order Commitments >
6 Months
BPA
% of o/s Council member
expenses >10 days
BPA % of staff expense claims o/s > 5
days
BPA
Average no. of troubleshoots per
invoice
BPA Cash receipts processed within
agreed SLA's
BPA Cash receipts processed within
agreed SLA's + 3 days
BPA
Polluter Pays Debtor Days - SRA
BPA
Polluter Pays Debtor Days - LCS

BPA
Commercial Debtor Days

BPA Polluter pay aged debt over 60

Days, % of total SRA
BPA Polluter pay aged debt over 60
Days, % of total LCS
BPA Epicor sales ledger cash
allocated to the ledger within 2
WD
BPA
BACS runs to be completed on
day of receipt of payment listing
[payment listing to be received
before 14:00]
BPA
Reconciling items > 3 months old
on Society bank reconciliation
BPA Returned bank items > 6 weeks
old
BPA Vendor set ups completed within
48hrs of notification
BPA
No of high risk Internal & External
audit point o/s >3mths
BPA
No of medium risk Internal &
External audit point o/s >3mths
BPA Payroll processed on time (%)
BPA
Payroll errors as a % of employee
numbers - Finance
BPA Payroll errors as a % of employee
numbers - HR
BPA
Finance Customer satisfaction
survey FAR
BPA FD01 Forecast accuracy (%) *
BPA
No of Journals processed (FAR)
BPA No of Journals Lines (FAR)
 Measurement
Definition Target level
Window

The % of payments that do not contain a an error for the measurement window. All instances of a
detected error are counted and analyzed for root cause. Those determined to be the result of service
99.90% Monthly
center errors are measured. The calculation is the total number of payments minus the total number
of Service center errors, divided by the total number of payments.

Group expenditure variance against budget % (Month) ≤±15%

≤±15%
Group expenditure variance against budget/Forecast % YTD Exc. GPIF

£K
Group expenditure variance against budget/Forecast £ YTD Exc. GPIF
TLS prof expenditure variance against budget/Forecast % (Month) ≤±15%
SRA expenditure variance against budget/Forecast % (Month) ≤±15%
Variance against budget % ≤±15%
Variance against budget % ≤±15%
Finance FD01 expenditure variance against budget/Forecast % (Month) ≤±15%
The rolling controllable financial costs(FD01) against the total revenue of the 2%
organisation
Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0
No of Journals processed in a month for the Finance team TBC
Days past due
Sign off of all management board papersn at month end based on days off target

0%
Count of unreconciled bank items and general ledger items older than 6 months

0%
Total no of Orders over 3mths old – not yet closed or completed

0%
Total no of Orders over 6 mths old – not yet closed or completed
Number of reported Proactis incidents to Finance specific areas,to know if the 50%
system is working efficiently and effectively to support the business
Count the number of working days it takes for the report to be authorised by WD8
Director (TLS)
Count the number of working days it takes for the report to be authorised by WD8
Director (SS)
Count the number of working days it takes for the report to be authorised by WD8
Director (LCS)
Count the number of working days it takes for the report to be authorised by WD8
Director (SRA)
Number of reported Proactis incidents to Finance specific areasTLS,To know if the
50%
system is working efficiently and effectively to support the business
Number of reported Proactis incidents to Finance specific areas Shared
services,To know if the system is working efficiently and effectively to support the 50%
business
Number of reported Proactis incidents to Finance specific areasLCS,To know if the
50%
system is working efficiently and effectively to support the business

Number of reported Proactis incidents to Finance specific areas SRA,To know if 50%
the system is working efficiently and effectively to support the business

Number of directorates signed off/total number of directorates (numbers and WD20

commentary) TLS

Number of directorates signed off/total number of directorates (numbers and WD20

commentary) Shared services

Number of directorates signed off/total number of directorates (numbers and WD20

commentary) LCS

Number of directorates signed off/total number of directorates (numbers and WD20

commentary) SRA
TLS Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0
SS Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0
LCS Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0
SRA -Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0

TBC
No of Journals processed in a month for the Finance team
No of Journals processed in a month for the Finance team TBC
TBC
No of Journals processed in a month for the Finance team

TBC
No of Journals processed in a month for the Finance team

TBC
No of Journals lines for journals processed in a month

TBC
No of Journals lines for journals processed in a month
No of Journals lines for journals processed in a month TBC
No of Journals lines for journals processed in a month TBC
No of Journals lines for journals processed in a month TBC
No of Journals lines for journals processed in a month TBC
 0%
Total no of Orders over 3mths old – not yet closed or completed

0%
Total no of Orders over 3mths old – not yet closed or completed

0%
Total no of Orders over 3mths old – not yet closed or completed

0%
Total no of Orders over 3mths old – not yet closed or completed
BPA-Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0
No. of unprocessed invoices at month end / average number of invoices received a
15 days
month (4000) * 30 days in a month
Number of supplier invoices paid by due date at month end expressed as a 90%
percentage

1858
Number of supplier invoices paid by due date at month end expressed in pounds
Number of supplier invoices paid by due date plus 3 days at month end expressed 95%
as a %

1500
Total no of Invoices received - not yet posted to Epicor at Month End

4000
Total number of Vouchers posted to Epicor at the month end

4000
Total number of payments posted to Epicor at the month end

0%
Total no of Orders over 3mths old – not yet closed or completed

0%
Total no of Orders over 6 mths old – not yet closed or completed

Total no of Council Expenses received in Finance (more than 10 days ago) - not 0%
yet processed, No. of claims over 10 days / no. of claims received in month

0%

Number of reported Proactis incidents to Finance specific areas (Enitity),To know if 50%
the system is working efficiently and effectively to support the business

95%
Percentage of applications processed within SLAs

98%
Percentage of applications processed within SLAs + 3 days
To measure how many days on average it takes to receive payments by taking the
polluter pay debtors at month end/ cost directions for the rolling 12 months*365- 15 days
(invoices raised against polluter pay debt)
To measure how many days on average it takes to receive payments by taking the
polluter pay debtors at month end/ cost directions for the rolling 12 months*365- 15 days
(invoices raised against polluter pay debt)-For the SRA
To measure how many days on average it takes to receive payments by taking the
commercial debtors at month end/ commercial sales for the rolling 12 months*365- 45 days
(invoices raised for commercial)
Amount of Commercial customer debt over 60 days old as a percentage of the 10%
total debt. 60+/total ledger%
Amount of Polluter Pays customer debt over 60 days old as a percentage of the 10%
total debt. 60+/total ledger%

Value of cash allocated within 2 days in month / total value of sales ledger cash 2 Days
received in month

Measures instances of BACS runs not completed by end of day where payment 95%
listing received on time. Percentage for month of BACS runs processed on day of
payment listing receipt by 14.00h

Count of unreconciled bank items and general ledger items older than 3 months 0%
[excluding UPCs < 12m]

0%
Count of unpaid cheques older than six weeks still sitting in returns account

95%
Percentage for month of vendor setups processed within 48 hours of receipt

Number of high risk items for Finance to action on internal and external audit 0%
reports.

Number of medium risk items for Finance to action on internal and external audit 0%
reports.
Payroll per dept % processed on time ≤±95%
Measures no of input errors made by payroll, that results in under/over payments
for correction. No. of payroll errors as a percentage employee numbers in Finance <1%
( allowable 15/1400)

<1%
No. of HR errors as a percentage employee numbers
BPA-Averaged score from clients rating their service experience and level of
satisfaction. Using a rating of results from completed surveys Rating Agree =5, 65%
Disagree = 0
Finance FD01 expenditure variance against budget/Forecast % (Month) ≤±15%
TBC
No of Journals processed in a month for the Finance team
No of Journals lines for journals processed in a month TBC
Penalties for missed
Measurement Tool
service levels

Yes. 60% of total monthly Payroll system, employee case

payroll costs management tool