HANWORTH PARISH COUNCIL

FINANCIAL REGULATIONS

Abbreviations:

RFO Responsible Financial Officer

AGAR Annual Governance and Accounting Return

1. General

These regulations govern how the council conducts its financial affairs. They set out how all financial matters are dealt with (with reference to Governance & Accountability 2018 and “proper practises”). The RFO administers the finances of the council according to proper practises. Financial Regulations are approved by full council and can only be amended by full council.

These regulations were approved in August 2020 and will be updated in August 2021 unless the law or the council’s financial activities requires that this is done sooner.

2. Accounting and Audit

The RFO must be responsible for maintaining the council`s cash book, and completing the year end accounts. The RFO shall complete the year end accounts, and the relevant sections of the AGAR in accordance with the statutory time limits.

The RFO must advertise Electors Rights, as required by law.

A suitably competent and independent person must be appointed by the council as its internal auditor, to undertake an annual review of the council’s internal control systems and they shall report their findings to the council. They will complete the relevant section of AGAR.

The council will have an agenda item for the approval of AGAR (Governance Statement followed by Annual Accounting Statement).  The council will ask the Chairman to sign on behalf of the council.

All reports by the Internal Auditor shall be considered by council. Any recommendations should be implemented or reasons why they are not, recorded in the minutes.

As an exempt council, there is no obligation on this council to have an External Audit.  There is a requirement to publish specified financial information, and the RFO will ensure that this is done.

3. The Budget

The Budget is constructed referring to the last completed year, the present year and plans for the next 2 years (reserve funds). This will be approved by full council in time to submit the precept request to the District / Borough Council in November. The RFO reports regularly to Council on actual spending against budget highlighting significant variances.

4. Authority to spend

Urgent expenditure of up to £100 may be authorised by the clerk, notwithstanding any budgetary provision. Such spending should be reported to Council as soon as possible and the budget should be amended accordingly. Expenditure may be authorised by the Clerk provided this has been included within the budget.

5. Banking

Monies received should be banked on a regular basis by the RFO. Handling cash should involve at least two people.

Bank reconciliations of all accounts should be presented to each ordinary meeting of the council, including the original bank statement at year end. The chairman must sign this.

Direct debit or standing order payments may be permitted, with the approval of council, for regular items such as utility bills, ICO fee or payroll. Amounts so paid should be reported to council along with the normal payment schedule.

The RFO may move money between bank accounts without prior approval by the council.

6. Making Payments

Invoices for payment should be checked by the RFO and entered onto a schedule for approval by council. Payments should be made by cheques signed by two authorised members. Payments may be made between council meetings subject to members being advised of the detail of the payment and that the payments have been included in the budget.

The council has no debit / credit card. Payments may need to be made by the RFO which require the use of a personal debit card. Provided within budget, this may be done and the RFO will be refunded immediately.

7. Salaries

The RFO must ensure that all salary and other relevant payments comply with PAYE and other rules issued by HMRC and are approved by council. Salaries are completed by a payroll provider, agreed by the council.

8. Loans and Investments

The council has no loans, but if any were needed this would require full council approval.  Investments are in XXX.

9. Receipts

The RFO should issue invoices promptly and institute efficient collection arrangements. Irrecoverable amounts should be written off by the council, following a report from the RFO.

VAT claims and returns should be completed promptly by the RFO (at least annually)

10. Placing Orders

Before placing an order two written quotes for items costing £500 – £1000 should be obtained sought. Before committing to expenditure, the RFO should check that funds are available within the budget and that the council has the necessary power to incur the expenditure. For items costing in excess of £1000 but under £25,000 three written quotes should be obtained.

11. Contracts

For capital projects and other contracts estimated to cost in excess of £25,000 the council’s contract standing orders should be followed.

12. Stores

The council keeps no stores.

13. Assets

An asset register is maintained by the RFO and reviewed annually.  Assets will be maintained through reserve funds.  Surplus assets should be disposed of, with the approval of council, for the best possible price.

14. Insurance

The council has an insurance policy which is reviewed annually and which includes Employers Liability, Public Liability, and Fidelity Guarantee.  Asset insurance is agreed by the council.

15. Risk Management

The council needs to be aware of the significant risks that it faces and decide how to manage them. The risks will be assessed and action taken to minimise the risk. This will be recorded in a Risk Management Document. Risk can be managed through Insurance, inspections and risk assessments. The RFO will be responsible for this26

Date Approved…………04/05/2021………………………….

 

Date to be reviewed……May 2022…………………………

 

 

 

 

Hanworth Parish Council

Risk Management Policy

 

 

About the Council

Hanworth Parish Council is a small parish council as defined by the Local Audit and Accountability Act 2014.  The Council has varying activities and functions and is currently insured through Came & Company. The Insurance Policy is for a term of 1 year, and is due for renewal 31/08/2022.

 

The contact details for the insurers are:

 

Came & Company

Blenheim House

1-2 Bridge Street

Guildford GU1 4RY

 

 

The Clerk retains the insurance file and will deal with all matters relating to risk and insurance. This is detailed in the Clerk’s Job Description and supported by ‘Governance and Accountability 2019’. The Council supports the Clerk in this role by providing training opportunities. The Council agrees the Risk Management Policy which is reviewed every year.

 

 

 

Main Actions in relation to risk management

• The Asset Register is updated during the course of the year by the Clerk.
• Risk assessments (Health and Safety) are written and updated by the Clerk where appropriate, or another designated body. Copies of risk assessments are retained.
• Sites are inspected at least annually and records are retained.
• Play Areas are inspected weekly and an annual inspection must be carried out by an external qualified inspector. All inspections must be retained for at least 22 years.
• The Council reviews the Insurance Policy prior to renewal.
• Financial Risk Assessments are carried out by the Clerk / Responsible Financial Officer, as required.
• Documentation is kept safely and securely.
• The Council reviews its systems of Internal Control at least annually.

 

 

The Risks identified for the Council [Example below]:

 

Risks	Likelihood v Impact = Risk Rating	Mitigation	By what means	Action
Operational
Staff (Clerk)	High ·        Accident at work ·        Sickness ·        Terminates employment	Employer’s Liability in place Lone Worker’s Policy Adequate Working Balance Adequate Working Balance	Insurance Policy   Budgeted	Clerk and Council
Members of the public attending meetings	Low ·        Accident ·        Incident	Public Liability Insurance Visual Inspection – recorded Standing Orders in place	Insurance Policy Village Hall Chairman / Committee or Council	Clerk VH Chairman / Committee
SAM2 Speed watch volunteers	Medium ·        Roadside accident ·        Lifting heavy equipment	Risk Assessment and training for use of SAM2 provided Public Liability Insurance Asset Insurance	Westcotec Council £10 million Public Liability Insurance Policy Asset Register maintained and Insurers advised	Clerk arranged   Asset Register updated annually by Clerk
Contractors	Medium ·        Public accident	Public Liability Insurance Contractors own Public Liability	Insurance Policy Council and Contractor (£10 million)	Clerk
Risks	Likelihood v Impact = Risk Rating	Mitigation	By what means	Action
Financial
Cash flow and end of year balance	Medium	Budget prepared Budget Monitoring document provided to members Reserve funds allocated Fidelity Guarantee in place Internal Controls in place	Clerk / RFO       Insurance Policy Policies reviewed annually	Council to agree and review
Handling of cash	Medium	Two people designated to count and bank cash	Insurance cover for retention of cash	Council to agree and review
Audit challenges	Medium	Audit control policies in place and reviewed	Clerk / RFO	Council to agree and review
Data Protection	Medium	DPO appointed Clerk and Councillors trained Finance Committee has delegated power to manage the process Data Protection Policy adopted	Clerk / RFO Clerk / Councillors Finance Committee   Council	Council to agree and review

 

[Policy Document]

 

Date agreed: 24/05/2020

 

Date to be reviewed: August 2021

(1 year from date of agreement)

 

 

 

 

Minutes of a Meeting of Hanworth Parish Council in Hanworth Memorial Hall on

Wednesday 2^nd February 2022 at 7.00pm

 

Present: Gill Wilton, Sally Martin, Gill Catling, Robert Ranger, Cllrs Saul Penman (NCC), John Toye (NNDC), Peter Low, Tony Hadlow, Dee Holroyd (Clerk).

 

1.     Apologies for Absence:  Sue Francis, Charlie Penrose

 

2.     Co-option of Member of Parish Council:  All members of the PC agreed to the co-option of Peter Low.  PL took his seat at the table.

 

3.   Declarations of Interest Sally Martin, item 9.

 

4.   Cllrs Saul Penman and John Tye: Cllr CT reported:

Council tax will be raised this year by about £5.  Car park fees will also go up by 10-20p per hour (season tickets are available).

A plan for the environment is about to go before the Council. Miyawaki forests, which  grow faster and absorb more carbon, are being planted.  Offers of help always welcome.

NNDC is introducing a walking and cycling plan in North Norfolk.  JT would ask parish councils for ideas for routes.

Cllr Saul Penman reported that NCC would probably sanction a 2.99% increase in Council tax.  There would be some cuts to services.

A Highways budget of £10,000 is available to each County Councillor. HPC should let Cllr SP know if there are any Highways problems lying outside the normal Highways remit, which needed to be addressed.  The gate across the road leaving the Common at the Hanworth Hall end needed replacing.

The expansion of North Walsham and the Local Plan.  JT confirmed a new road connecting the Norwich Road with the Cromer Road and new infrastructure would be built.

SP was thanked and left the meeting at 7.25.

 

 

 

 

 

 

 

 

 

6     Minutes of the Meeting held on 5^th May:

were agreed and signed by the chairman.  Proposed GC seconded RR.

 

7.   Matters Arising:

County Broadband:  This was a way of bringing superfast broadband to all houses within a village.  Installation was dependant on enough people signing up. CB were giving presentations to villages.

 

8. Phone Box: Allowance had been made in the Budget for repair.   The box needed  levelling and re-painting. Tony Hadlow might be able to do this with assistance. GC asked about putting a defibrillator in the box.  JT suggested a grant might be available for up to 90% of the cost.  A defibrillator would require monthly checking and training would be available.

 

9. NNDC Local Plan. Ten houses would be put up in Aldeborough.  Houses were planned for North Walsham, Cromer and Fakenham, but would not affect Hanworth.  Mark Atwell, Planning Policy Manager, NNDC would give a presentation.  JT would find a central location where a joint meeting of the PCs he represents, would be held.

 

 

10. Planning EF21/3478 SM declared an interest. The application was to rebuild Taylor`s Lodge, Gunton Park on, but slightly exceeding, the footprint of the original cottage.  All agreed that that the PC supported this proposal.

 

11.                        Platinum Jubilee Celebrations:  The meeting was closed to allow suggestions from the floor.  Tony Hadlow suggested a joint approach from the Commons Committee, the Memorial Hall Committee and the PC and perhaps Sustead PC.  An evening function was preferable and could be advertised on notice boards, on the church door in Gunton Park and the Hanworth Herald. A suggested date for a bar b q and bonfire was Friday 3^rd June.  GW asked for a meeting date to be arranged.

 

 

 

 

 

 

 

 

 

12. Financial Report:  the clerk reported a current credit balance of £3,000.  The precept was due in April.  RR asked for another signatory to be put in place. GC volunteered.

 

13. Any Other Business: the path up Emery Lane had been registered.

 

Sewers:  GW read a letter from Anglia Water.  Possibly planning could begin next year.

 

Grit Bins.  The one at the junction with the A140 would be removed.  One could be placed outside the church, perhaps using money from Saul Penfold`s fund.

 

Sally Martin reported an improvement in behaviour of drivers in White Post Road, and mentioned the great success of the appointment of Heather Butcher, as vicar to Hanworth.

 

CAB appeal.  It was felt that PC money belonged to and should be used for the benefit of Hanworth residents.  No donation to be made.

 

14. Date of next Meeting: Wednesday 4^th May at 7.00 pm