Doing the payment hokey-cokey

Mr Mustard couldn't help but notice the number of negative entries in the over £500 spending lists published by Barnet Council. These represent payments made that have been reversed.

One of the most striking examples is in the case of Agilysys whose payments in the Council tax year to 31 March 2011 are as follows :-

Date paid	LBB ref	Paid £
14/09/2010	5000272478	57,068
02/12/2010	5000282907	19,900
02/12/2010	5000282909	10,292
02/12/2010	5000282910	77,175
02/12/2010	5000282913	24,523
02/12/2010	5000282914	43,450
02/12/2010	5000282919	16,448
23/12/2010	5000285770	32,146
23/12/2010	5000285771	30,109
23/12/2010	5000285774	21,916
23/12/2010	5000285778	24,760
01/02/2011	5000289778	15,384
01/02/2011	5000289778	15,384
01/02/2011	5000289779	23,548
01/02/2011	5000289783	6,147
01/02/2011	5000289786	4,025
01/02/2011	5000289788	2,240
01/02/2011	5000289788	2,240
01/03/2011	5000294012	-6,500
01/03/2011	5000294013	-102,860
01/03/2011	5000294231	19,900
01/03/2011	5000294232	6,500
01/03/2011	5000294236	102,860
01/03/2011	5000294238	93,250
01/03/2011	5000294240	15,050
01/03/2011	5000294245	11,940
01/03/2011	5000294246	11,975
01/03/2011	5000294248	14,940
01/03/2011	5000294272	30,425
01/03/2011	5000294275	187,150
01/03/2011	5000294276	27,600
01/03/2011	5000294279	53,125
01/03/2011	5000294301	91,050
02/03/2011	5000294465	-93,250
02/03/2011	5000294467	-15,050
02/03/2011	5000294468	-30,425
02/03/2011	5000294469	-187,150
02/03/2011	5000294471	-27,600
02/03/2011	5000294472	-53,125
02/03/2011	5000294473	-91,050
02/03/2011	5000294474	-19,900
02/03/2011	5000294475	-11,940
02/03/2011	5000294476	-11,975
02/03/2011	5000294479	-14,940
02/03/2011	5000294495	5,775
02/03/2011	5000294498	700
02/03/2011	5000294517	15,395
02/03/2011	5000294520	1,700
02/03/2011	5000294521	10,602
02/03/2011	5000294528	14,581
02/03/2011	5000294529	2,375
02/03/2011	5000294531	32,970
02/03/2011	5000294534	4,280
02/03/2011	5000294538	11,975
02/03/2011	5000294539	11,940
02/03/2011	5000294541	18,008
02/03/2011	5000294542	11,979
02/03/2011	5000294569	12,882
02/03/2011	5000294571	14,364
02/03/2011	5000294577	10,314
02/03/2011	5000294580	6,475
02/03/2011	5000294584	8,425
02/03/2011	5000294594	13,890
02/03/2011	5000294609	4,480
03/03/2011	5000294758	2,187
18/03/2011	5000297080	32,970
18/03/2011	5000297080	10,602
18/03/2011	5000297083	2,187
22/03/2011	5000297453	-2,187
28/03/2011	5000298863	-10,602
28/03/2011	5000298863	-32,970

So that is £1,353,574 paid out and then £711,523 clawed back giving a net payment of £642,051

Accounts Payable should not be paying like this.

Something is seriously wrong with the documents they are being fed.

Looking at the whole year a net £762million was paid out to various suppliers and this was after reversals of £6,788,900 so nearly 1% of the payments made were not due.

So there you have it, the payment hokey-cokey which as well as being a dance, you put your invoice in, your invoice out, etc, can also refer to underhand activity. Let's hope there isn't any of that in the morass that is suppliers' invoicing.

Yours frugally

Mr Mustard

Nick Walkley