ACS Assessor Guide - Security Industry Authority

ACS Assessor GuideSection 4 – Criterion Specific Guidelines: Criteria 44.2 An SIA Approved Contractor can demonstrate strong financial processes to safeguard the interests of its stakeholders.4.2.1 Clear and effective management of the payroll can be evidenced.Clarification:All applicant organisations must evidence that they adhere to all relevant legislation and legalrequirements such as PAYE, National Insurance etc. Assessors should note the relevantAssessor Guidance note on employment status for help in assessing the achievement level forthis indictor.The assessor should track a selection of employees through the payroll system to ensurethat the requirement is met.The payroll system can be manually operated although it would be considered good practiceto have an automated system, for example SAGE Instant Payroll.Maintenance and accuracy of an automated system is easier to achieve.All employees should be are aware how their pay is determined and receive writteninformation which shows gross pay, deductions/adjustments and net pay.Good practice:Use of electronic payslipsLinkages with other Indicators:2.1.1 Key service delivery processes have been identified and are understood by all.2.4.4 All procedures are regularly reviewed.4.2.2 Financial procedures are defined, understood and implemented.4.2.3 A clear ‘fit and proper’ management structure with defined and understood authoritylevels is in place.6.1.4 Employee records are maintained.6.3.1 A holiday entitlement policy exists which is implemented and communicated.6.5.1 There is a commitment to adhere to the working time directive.6.5.2 The legislation on the national minimum wage is implemented.7.3.1 Leaders have developed a set of high values or codes of ethics that are implementedthroughout the organisation.6.4.1 A process for the appraisal of employee performance is in place and is implemented.9.6.1 The regular review of performance against success factors and key financial indicatorscritical to the business.85The contents of this publication are copyright ©2013 Security Industry Authority, all rights reserved. No part of the contents may be reproduced or transmitted in any form, by any means without prior written permission of the copyright owner.