Welfare

Control Objectives for Welfare

(a) To ensure that adequate provision is made for the protection of staff from
injury or death in the course of their duties;
(b) To ensure that appropriate and relevant employer's liability insurance
cover is provided in accordance with the prevailing legal requirements;
(c) To motivate staff, to maintain staff morale, and improve their working
conditions by providing, as appropriate, refreshment facilities, medical services,
sporting and recreational facilities, transport facilities to/from sites, crèche
facilities, staff shops/discounts, etc.;
(d) To ensure that all staff welfare facilities are provided on an authorised and
cost-effective basis;
(e) To ensure that only eligible employees benefit from welfare and other
general facilities;
(f) To ensure that all goods and stock associated with welfare activities is
adequately accounted for;
(g) To ensure that both unauthorised access to and abuse of staff welfare
facilities is prevented; and
(h) To ensure that the costs associated with the provision of welfare and
fringe benefits are contained within budget.

Risk and Control Issues for Welfare

1 Key Issues

1.1 Have management defined, agreed, documented and implemented a

policy and procedures on the provision of and eligibility for staff welfare
facilities?
1.2 How can management be assured that adequate facilities are
provided to protect staff from injury or death in the course of their duties?
1.3 Are all relevant staff made aware of the specific health and safety
regulations?
1.4 How can management be certain that the organisation is correctly
complying with all the relevant health, safety and insurance requirements
and regulations?
1.5 Are all accidents and incidents recorded and reported (in accordance
with the prevailing regulations)?
1.6 Are all staff welfare facilities subject to suitable authorisation and
management monitoring?
1.7 What measures prevent the use of staff facilities by either outsiders
or unauthorised employees?
1.8 How can management be sure that all assets, goods and stock
associated with staff welfare facilities are secure and accounted for?
1.9 Are staff welfare facilities operated within the agreed budgets, and
are variances reported to management and acted upon?

2 Detailed Issues

2.1 How can management be certain that all the required staff protection and
safety facilities are provided to the relevant standards?
2.2 Are staff fully aware of their responsibilities with respect to their well
being?
2.3 Are security facilities at company buildings and sites adequate?
2.4 Are staff involved in hazardous or potentially dangerous activities (such as
transporting large amounts of cash) suitably trained and protected?
2.5 How can management be assured that insurance cover is appropriate,
sufficient and currently in force?
2.6 Are all claims processed against the company insurance policies suitably
documented, verified and pursued?
2.7 Are staff made aware of the available facilities and their eligibility to use
them?
2.8 How can management be certain that all staff welfare facilities are justified
and suitably authorised?
2.9 Are staff welfare facilities monitored for usage and their contribution to
staff motivation and morale (and are under-used or ineffective facilities
withdrawn)?
2.10 How can management be assured that the organisation is providing all the
facilities required by local or national regulations and laws?
2.11 Are all the costs associated with the provision of welfare facilities
accounted for and compared to the relevant budgets for management action?
2.12 How can management be sure that unofficial, illegal or unauthorised
activities are prevented?
2.13 Are club membership fees correctly accounted for?
2.14 Are company subsidies (i.e. for the staff canteen or site transport)
accounted for, within the agreed budget and suitably authorised?
2.15 Whenever relevant, are suitably experienced or qualified staff provided
(i.e. for medical services) and appropriate regulations (i.e. licensing arrangements)
fully observed?
2.16 Where appropriate, are independent staff counsellors available to
confidentially assist staff with their personal problems and concerns?
2.17 Are welfare facilities withdrawn from individual employees in proven
cases of abuse or malpractice?
2.18 Are employees asked to prove their identity when using company facilities
and how is this achieved?
2.19 How are ex-employees or outsiders prevented from benefiting from
welfare facilities?
2.20 If applicable, how is accuracy of data input from other systems (i.e. from
personnel records or payroll) confirmed?
2.21 If applicable, how is the accuracy of data output to other systems (i.e. to
payroll) confirmed?