Audit 2012 Raildata Audit 2012 Audit took place

Audit 2012

Raildata Audit 2012 Audit took place 19. 03. 2013 at Raildata office Participants: Edith Waldvogel, Raildata Francis Bedel, SNCF Tommy Randsmark, Green Cargo, Auditor Silke Opladen, DB Schenker Rail, Auditor Checked / used documents: Raildata accounting procedure, vers. 2 from 01. 05. 2010 Raildata outgoing invoices (randomly) Raildata incoming invoices (randomly) Raildata bank account documents, Raildata contracts (randomly) Raildata Internal Regulations, approved by GA in Bratislava, June 26 th 2012 Planning documents for 2012 Budget report, overview + reference to singular budget items 2

Raildata Audit 2012 Overall situation • All demanded documents could be found and explained easily • Procedures could be explained, financial procedures are described within document ‘accounting procedure’ vers. 2 • Book keeping seems to be coherent to planning documents and invoicing • Bank account Saldo at the end of the year (13. 02. 2013) is coherent with invoicing / payment status • Few improvements/recommendations could be extracted from Audit 3

Raildata Audit 2012 Invoices: • Several outgoing and incoming invoices were checked randomly • The checked incoming invoices were coherent with internal and financial regulations (entry no, check against contract/contents, signed by chairman/vice-chairman, etc. ) • Archiving is done from beginning (1995) • Outgoing invoices are signed only by chairman Ø Internal Regulations dictate two signatures for invoices (Art. 2. 2. 2), invoices should be signed following the internal regulation or the regulation has to be adapted • Payment of member Serbie (ZS) is missing for second period now Ø Next steps inclusive budget results have to be clarified and followed 4

Raildata Audit 2012 Contracts: • Several contracts were checked randomly • List of expected invoices from supplier contracts exists, if invoices are missing, accruals are made • List of members is existing but not actual Ø List has to be updated • Framework for membership ORFEUS and ISR is finished and agreed by GA • Framework for USE-IT seems finished / agreed, process for delivery has to be followed • User-Contract (XRail) was checked • Available contracts for Raildata consultants were checked • Individual agreements were checked randomly 5

Raildata Audit 2012 Basis for calculation / contracts / invoices: • Basis for calculation and invoicing of consultancy services are time log sheets of respective consultant; leeds to check of invoice of consultancie’s company and to budget allocation ORFEUS / ISR / Use-IT/overall services • Basis for allocation of ORFEUS / ISR / Use-IT budget is devided into common / ‘fix’ part and a message-related part. The calculations for the message related part was agreed in GA, but are not mentioned in planning documents Ø Calculation rules should be published for all members to help companies with calculation of changes in message numbers 6

Raildata Audit 2012 Account • Bank account seems to be according to UIC special group regulation • Access to bank account is limited to Raildata authorized persons • Result for bank account on 12. 03. 2013 (end of booking for 2012): 1. 055. 501, 12 € • Result was explained /proofed by coherent calculation and according to invoicing (random check) Other • UIC Audit took place in 2012; Raildata is not informed about results • Formal Book-keeping is done by COFIME; contract / result was checked 7

Raildata Audit 2012 Results • Books seem to be kept well • Account seem to be kept well • Procedures seem to be clear and followed Remarks / Recommendations Ø Internal Regulations dictate two signatures for invoices (Art. 2. 2. 2), invoices should be signed following the internal regulation or the regulation has to be adapted Ø Next steps inclusive budget results have to be clarified and followed Ø List (of members) has to be updated Ø Calculation rules should be published for all members to help companies with calculation of changes in message numbers 8