(c)  Substantive procedures for redundancy provision
   Discuss with directors when announcement was made  1
   If before year end, agree to supporting documentation  1
   Review board minutes for details of redundancy payments  1
   Obtain a breakdown of redundancy calculations  1
   Recalculate the redundancy provision  1
   Review post y/e cash book for evidence of payments   1
   Obtain written representation  1
   Review disclosure in FS  1
    –––
   Restricted to  5