Table of Contents
INSURANCE
| Risk Description | Measures Taken | Recommendations/Controls |
| Damage to third party property or individuals Risk to third party as a consequence of providing a service | Public Liability Insurance & Property Owner’s Insurance Ongoing maintenance to seats, bins and fencing etc., Staff RoSPA trained and defibrillator supplier trained. Agreed delegated expenditure to Clerk (RFO) to commission emergency equipment repairs | Annual check on level of cover in place Clerk (RFO) Review of insurance by council to be completed at the same time as reviewing the asset register Logged system of complaints received and action taken Play equipment and defibrillators checked by councillors on a weekly basis and faults reported to Clerk (RFO) and suppliers Annual RoSPA inspection of Play Equipment |
| Protection of Council properties furniture and equipment | Property Damage Insurance All Risks Insurance Up to date Asset Register Regular Maintenance of equipment / Annual PAT Testing of electrical small appliance | Annual check on insurance values Clerk (RFO) Asset Register (Year end) Use of professional technician, use of reputable insurance provider, and testing carried out annually by qualified technician |
| Insolvency of insurance company | Use of one of recognised companies providing specialist cover for Local Councils | Free legal service and advice from National Association of Local Councils and Avon Local Councils Association |
| Loss through theft or dishonesty | Fidelity Guarantee in contracts of employment | Thorough vetting process of job applicants, references taken up and annual staff reviews |
| Personal Accident to Members and Officers Assault to Officers | Personal Accident cover Including Assault cover, Employer’s Liability cover, Libel, Slander cover | Annual check on level of cover in place Clerk (RFO) Clerk and Village Orderly – i-phones provided Diagram & instructions given re safety procedures re use of supplied equipment |
AREAS OF SELF MANAGED RISK
| Risk Description | Measures Taken | Recommendations/Controls |
| Damage to and safety of seats, bins and fencing etc., | Regular maintenance by Bath & North East Somerset Council and West Harptree Parish Council | Councillors requested to keep a check on PC owned equipment and to report any problems to Clerk (RFO). Reports from members of the public |
| Unwanted visitors entering building during meetings. Disturbance by member of public in a Council meeting | Procedures in place to deal with this in the Council’s Standing Orders. Sounder on burglar alarm active. | |
| Security of officers working alone in buildings Security of officers locking up building after meetings | Inform other occupants of building Officers to be accompanied when leaving the building and locking up after meetings | Chairman to ensure that officers are not left alone to exit building after meetings. |
| Procedures in place for recording and monitoring members’ interests, gifts and hospitality received Completion of Code of Conduct | Code of Conduct signed and a Register of Interest completed by each Member of the Council Disclosure of interest register kept listing any interests, gifts and hospitality received Disclosure of interests to appear as an item on the agenda as a prompt to members (at every meeting). | Internal audit check Registers of Interest kept by the Clerk and uploaded to the Council website Ensure all Councillors are aware of Code, and need to complete Registers. NB – This is the responsibility of individual Councillors. |
| Keeping proper financial records in accordance with statutory requirements | Regular scrutiny of financial records and approval of pending expenditure Records kept in accordance with Accounts and Audit Regulations RFO/Clerk professionally qualified with CiLCA qualification or working towards CiLCA qualification | Financial regulations adopted and reviewed annually Detailed specification for soliciting an Annual Internal Auditor (see appendix for checks) Annual External Audit Officer training |
| Ensuring all requirements met under employment law and Inland Revenue regulations Fair pay for staff Unfair dismissal claims | Regular returns to Inland Revenue; contracts of employment for all staff, systems of updating records for any changes in relevant legislation Salaries set in accordance with NALC / SLCC recommended scales Grievance and Appeals procedure | Councillors made aware of their responsibly as Employers Annual Staff Appraisals are undertaken, recorded and agreed Ensure that any training opportunities on Audit, tax, VAT are taken up Grievance and Appeals procedure in place |
| Failure of Computer system Hardware Software | Virus protection Clerk (RFO) authorised for emergency replacement | Regular updates of virus protection Regular computer backups are made on external hard drive and online. Some backups stored on and off premises. Provision reviewed annually by Clerk (RFO) and insured |
| Banking Arrangements | Regular bank reconciliations All payments in line with Financial Regulations | Regular monitoring reports to Council. Annual Internal and External Audit |
| Loss of Income, or the need to provide essential services | Reserve in the budget | Level agreed as part of annual budget process (Auditors recommend 3 to 6 months expenditure held in general reserve) |
| Ensuring all requirements are met under Customs and Excise regulations (VAT) | Regular returns to HMRC | Take up training opportunities in VAT and other taxation issues as available Reading literature to keep up to date |
| Ensuring adequacy of annual precept and control | Approval of budget by full Council and regular budget monitoring statements | Regular budget monitoring |
| Ensuring all business activities are within legal powers applicable to local council | Councillor and staff training | Provide adequate training budget Internal audit / External audit RFO/Clerk professionally qualified with CiLCA qualification or working towards CiLCA qualification |
| Complying with restrictions on borrowing | Borrowing approval authorised by Council in line with current restrictions | Reference to Local Council Administration Book (Charles Arnold Baker) Guidance from National Association of Local Councils and ALCA RFO/Clerk professionally qualified with CiLCA qualification or working towards CiLCA qualification |
| Ensuring proper use of funds granted to local community groups under specific powers or under 137 | Identification of items paid under Section 137 and reported in the minutes and as a separate column in the Annual Accounts | NALC annual notification of permitted level of expenditure Annual Internal Audit / External Audit |
| Meeting timetables as laid down when responding to consultation invitations, including commenting on planning applications | Consultation documents presented to next appropriate Committee/Council meeting to formulate response | Action so agreed minuted |
| Breach of Confidentiality | Procedures for dealing with confidential data Passwords on computer systems | PC registered under Data Protection Act Appropriate Standing Order Item on each agenda considered for taking in private session with resolution to exclude the public |
| Proper, timely and accurate reporting of Council business in minutes | Minutes properly numbered with a master copy kept in safekeeping Draft minutes published on website Minutes circulated and published on website | Minutes approved and signed at next meeting of Council Internal Audit check Computer backup |
| Risk Description | Measures Taken | Recommendations/Controls |
| Failure to respond to electors wishing to exercise their rights of inspection Supporting papers | Minutes placed on the website for public inspection Advertising of end of year accounts and available for inspection to the public as required under the Accounts and Audit Regulations and Freedom of Information Publication Scheme | Notice of Appointment confirmation signed and returned to Auditors |
| Document control – correspondence, postage, storage and filing, etc | Original deed documents stored with Solicitor | Documents backed up on-line, and on an external hard drive. The production and storage of physical documents is restricted as far as possible. Storage of old and/or important documents to be monitored |
POTENTIAL FOR WORKING WITH PARTNERS TO REDUCE RISK
| Risk Description | Measures Taken | Recommendations/Controls |
| Changes to legislation and procedures | Provide effective training for Staff and Councillors | Provide adequate budget for staff and Councillor training by NALC / SLCC |
| Supplies and Services provided to the Council | Contract for services advertised and awarded in line with Standing Orders and Financial Regulations Ensure Contractors have adequate insurance and public liability cover | Contracts approved by Committee ratified by Council Copy of insurance certificate supplied before award of contract Remind contractors re Health and Safety implications |
Appendix: Internal Audit specification will include
- Review of internal controls in place and their documentation
- Review of minutes to ensure legal powers in place recorded and correctly applied
- Testing of income and expenditure from minutes to cashbook, from bank statements to cashbook, from minutes to statements etc,.
- Review and testing of arrangements to prevent and detect fraud and corruption
- Review and testing of specific controls, reporting findings to Council
Revision History
Nov 2022, suggested updates for approval:
- Out of date references removed regarding village orderly.
- Requirements to store documents in metal cabinets removed. (Metal cabinets not available)
- Updated: Play equipment and defibrillators checked by “councillors” (and not VO) on a weekly basis.
- Use of “one of the largest companies” providing specialist cover for Local Councils changed to “recognised companies”not “largest”
- To Note: Insurance of the Village Hall owned by Parish Council could be specified in document.
- To Note: Scheme of delegation specified in previous and current versions requires a scheme of delegation policy to be approved.
- To Note: requirement for backup on a separate hard disk requires a separate hard disk to be provided in order to implement policy.
July 2023
- Insurance Sections: Review of insurance by council to be completed at the same time as reviewing the asset register