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LITCHAM | NORFOLK | LAUNDITCH HUNDRED B R E C K L A N D |
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1. FINANCIAL: Risk of funds being unavailable due to Clerks unauthorised removal or mismanagement.
CONTROL MEASURE: All expenditure to be approved at council
meetings following inclusion within the agenda for that meeting (open
to public inspection)
. All cheques signed by two Councillors and
Payments Record to be initialed.
Cash reconciliation and Bank
Statements to be presented and signed by Chairman at each Council
Meeting. Council maintains Fidelity Insurance of up to £10,000.
2. RECORDS: Loss of or damage to records due to fire, theft, flooding. Accidental misplacement.
CONTROL MEASURE: Records kept in locked filing cabinet. Computer
files protected by password and backed up using secure webspace. Annual
records written to multiple data CDs and kept in separate locations.
3. LEGAL POWERS: Council Acting Outside it’s Statutory Powers.
CONTROL MEASURE: Clerk and Councillors receive regular training.
Membership of NCAPTC gives Council access to advice from a reliable
source and NCAPTC solicitors. Council maintains and uses up-to-date
reference literature (i.e. The Parish Councillors Guide’) made
available at every meeting by the Clerk.
4. BORROWINGS: Failure of debtor to repay loan CONTROL MEASURE: The Council has no borrowing
5. PAYE & NIC As employer Council is required to ensure all salaries are declared to Inland Revenue for Taxation and National Insurance purposes. CONTROL MEASURE: Clerks Contract of Employment contains clause requiring Clerk to declare all monies received from Council in payment for duties to Inland Revenue
6. VAT: Failure of
Council to recover Value Added Tax paid in respect of goods and
services purchased by the council for non-profit making activities.
(VAT Act 1994)
CONTROL MEASURE: Financial Regulation and Clerks Duties stipulate
that a V.A.T. return must be submitted by the Clerk at least once a
year.
Internal Auditor to inspect accounts twice yearly and ensure all fund are collected.
7. PRECEPT/ BUDGET: Failure to set a budget and precept. (LGFA 1992)
CONTROL MEASURE: Financial Regulation stipulate that Council must set a Budget and Precept at November Budget Meeting.
8. SECTION 137: Failure to correctly identify monies spent under Section 137 of the LGA 1972 (as amended 2003)
CONTROL MEASURE: Cashbook contains column headed Section 137. All
monies spend under section 137 to be identified at Council meetings and
minuted as such. Annual Statement of Payments and Receipts to list
total of all Section 137 payments.
9. MINUTES: Failure of Council to publish Minutes within two months of a meeting. (LGA 1972)
CONTROL MEASURE: Details of all payments itemised in Minutes.
Minutes to be approved by resolution of the Council and signed by the
Chairman at next Council meeting. Approved minutes published in full on
village notice board and on website. Condensed version published in
village magazine (“Church and Village”).
10. ELECTORS RIGHTS: Failure of
Council to Properly allow Registered Local Electors to exercise their
full rights in relation to the Parish Council. (LGA 1972)
CONTROL MEASURE: Annual Parish Meeting (APM) held in public place
and well publicised nine days in advance. Accounts available for public
inspection at APM. Notice of Completion of Audit placed on village
notice board. Accounts, VAT returns and Audit published on website.
Copies of accounts available for nominal fee from Clerk.
Time allotted for Public speaking at the beginning of every meeting of the Council.
11. REGISTER OF INTERESTS:
Failure of Councillors to Declare Prejudicial and other Interests that
may conflict with their position on the Council.
CONTROL MEASURE: Register of Interests to be maintained by Clerk
and reviewed annually at AGM. All Declarations of Interest to be logged
with Breckland Council. Register may be inspected by members of the
public on application to the Clerk.
12. QUOTES: Failure of Council to allocate contracts for work on a fair and financially.
CONTROL MEASURE: Three quotes required for items over £250. Tendering process required for items over £10,000.
13. INSURANCE: Failure of Council obtain adequate insurance for it’s
activities as a public body.
CONTROL MEASURE:Insurance cover reviewed
annually by Council.
Adopted by Resolution of LITCHAM PARISH
COUNCIL on 15th May 2006