Risk assessment review and agreed changes – Finance Committee meeting of 28th October 2014
LCRS 6: Assessment 2012/13 – Risks above 5 for 6 areas previously identified by Finance Committee
Area / Risk
Hazard
Control
Score Action to be taken
Cemeteries /
Headstones/
Ensure that a comprehensive survey is
4
Arrange for a full
churchyard –
kerbstones
completed.
survey
physical
safety survey
Arrange for completion of any necessary
work.
Ensure that users are aware of danger.
Arrange for regular inspections to
ensure that standards are maintained.
Maintain appropriate records.
Ensure adequate insurance cover in
place.
Cemeteries /
Loss arising from
Determine responsibility for stock
1
Annual check of
churchyard –
theft/misappropriation control.
tools/equipment
physical
Arrange for regular stock checks.
Maintain proper records.
Reconcile stocks to sales etc. records.
Investigate significant differences.
Provide for internal audit testing.
Cemeteries /
Maintenance of
Define responsibility for property
1
Monthly check of
churchyard –
buildings
maintenance.
buildings and report
physical
Carry out/arrange regular inspection of
defects to Clerk.
all buildings.
Maintain detailed records of all work
Scheduled /completed.
Actions for resolution
Cemeteries /
churchyard –
physical
See the Health and Safety Advice Note
adopted by Council on 18th March
2014.
Refer review of COSHH to the Burial
Ground and Open Spaces Committee.
Control of hazardous
substances including
certification for use
etc.
Define responsibility for use and control.
Provide for any necessary training.
Provide for appropriate clothing.
Ensure that any necessary licences,
certificates for use have been obtained.
Ensure that security is sound.
Ensure that any disposals are properly
dealt with.
Maintain proper records.
4
Review COSHH at
cemetery
Refer need for survey to Burial Ground
and Open Spaces Committee.
Liaison on insurance and risks being
pursued with the Treasurer to Parochial
Church Council.
Stock check undertaken in March each
year by Cemetery Supervisor with next
expected in March 2015. This informs
the Asset Register held by RFO.
Regularly checked by the Cemetery
Supervisor.
1
Cemeteries /
churchyard –
physical
Maintenance of
equipment
Cemeteries /
churchyard –
physical
Personal injury
Cemeteries /
churchyard –
physical
Security of
cemeteries and
buildings
Cemeteries /
churchyard –
physical
Security/control of
equipment
Define responsibility for equipment
maintenance and ensure any
necessary training is complete
Ensure that all equipment is properly
maintained through regular
inspection/servicing.
Ensure that proper maintenance records
are complete and up to date.
Ensure that all staff have appropriate
training and adhere to approved working
practices.
Ensure that the correct, properly
maintained tools are available as
appropriate.
Ensure that all appropriate disclaimer
notices, warning signs etc. are in place.
Ensure that any risks to the public are
minimized and eliminated wherever
possible.
Maintain records of training.
Maintain records of any injuries.
Ensure adequate insurance cover held.
Define responsibility in job descriptions.
Responsibility for security defined.
Staff employed or contract with service
provider in place.
Appropriate staff training completed.
Detailed schedules/records maintained.
Liaison with local enforcement agencies
maintained.
1
Pre-use inspection.
Budgetary provision
for repairs.
Regularly checked by the Cemetery
Supervisor.
Budget allocated for repairs and
replacement.
4
Review working
methods
See the Health and Safety Advice Note
adopted by Council on 18th March
2014.
Refer working methods review to the
Burial Ground and Open Spaces
Committee.
4
Review security
measures
Following recent attempted break in the
Police advised on security and satisfied
with action.
Define responsibility for security.
Ensure that security of all plant,
equipment and premises is recognised
as a priority.
Maintain register of assets.
Maintain liaison with local enforcement
agencies.
4
Annual check of
tools and
equipment
Refer review of COSHH to the Burial
Ground and Open Spaces Committee
2
Financial
management administration
/legal
Incurring expenditure
without proper legal
authority
Record in minutes powers under
which expenditure is being approved
1
Clerk to record
powers OR
Council to adopt
Power of General
Competence
Purchase
proprietary
accounts package.
New Clerk to
receive
SALC training.
Clerk records expenditures.
Clerk has CiLCA so Council can adopt
at Annual Meeting in May 2015
General Power of Competence.
Financial
management administration
/legal
Failure to comply
with
Customs & Excise
Regulations
1
Financial
management administration
/legal
Failure to comply
with
Inland Revenue
Regulations
Ensure that value added tax is properly
administered.
Refer to guidance in HMCE Notice
749. Seek further guidance from
HMCE where necessary.
Ensure that all input tax and output
tax is properly recorded
Complete and submit vat claims
promptly and on a regular basis.
Reconcile claims to cashbook.
Maintenance of comprehensive
records of all calculations of income
tax, national insurance deducted from
pay. Regular returns to Inland Revenue;
prepared by the Clerk; checked by the
Assistant Clerk (RFO).
Arrange prompt payment of all sums due
1
Council to monitor
quarterly
Pay is administered on a real time
basis through HMRC website by Clerk
and checked by RFO. Approval by
Finance Committee and signed and/or
authorised by two of the five approved
signatories.
Financial
management finance
Loss of money
through theft /
misappropriation.
Determine responsibility for cash at all
sources.
Ensure that receipts are issued for all
income.
Ensure that secure arrangements are in
place for all monies held pending
banking.
Ensure that proper arrangements are in
place for prompt recording and banking
of all cash received.
Ensure regular bank reconciliation
Arrange regular report to council.
Ensure that council holds adequate
fidelity guarantee insurance.
1
Use receipt book
for cash received
With limited cash receipt any money is
immediately paid into the Council’s
bank through the Sudbury branch.
Accounts 2010 finance package
purchased January 2013.
Clerk trained in bookkeeping.
RFO with financial training.
3
Financial
management –
finance
Failure to set a
precept
within sound
budgeting
arrangements
Financial
management –
finance
Poor financial
management
Financial
management –
finance
Failure to keep
proper
financial records
Financial
management –
finance
Failure to maintain an
effective payments
system.
Determine responsibility of clerk /
committee/council.
Ensure that presentation to committee
/council follows an agreed timetable.
Ensure that precept is set as a result
of a full report detailing requirements for
forthcoming year for all heads of income
and expenditure.
Review all charges made by the council.
Review adequacy of all balances and
reserves.
Ensure that effective budget monitoring
is in place throughout the
Determine management responsibility of
the financial affairs of the council.
Maintain and review Standing Orders
/Financial regulations.
Maintain an effective budgetary control
/financial reporting system.
Maintain an effective internal audit.
Define responsibility with appointment of
Proper Financial Officer
Ensure appropriate standing orders and
financial regulations in place that are
subject to periodic review.
Implement independent internal audit.
Introduce periodical checks by Chairman
/other appointed members.
Arrange for regular financial reports
to committee/council.
2
Prepare three-year
cash flow and
budget plan
Budgets for 2016/17 and 2017/18 be
based on financing the phased
replacement of street lights; new burial
provision; a village centre;
maintenance of the BMX track and the
Country Park.
2
Review Standing
Orders and
Financial
Regulations
annually.
Both regularly reviewed.
2
Maintain internal
controls and
reporting.
Robust internal control with SALC
internal audit in place. Accommodation
of two authorised signatory process
and verification of bank reconciliation.
Determine responsibility for control of
expenditure.
All payments to be supported by an
Invoice /voucher.
All detail to be checked and payment
entered into a cashbook.
All payments to be approved by council
and recorded in minutes.
2
Monthly report to
Council with
comparison to bank
statements and
income/expenditure
against budget.
Purchase suitable
accounts package.
All spend along with bank reconciliation
reported each month to Council.
Accounts 2010 finance package
purchased January 2013.
Accommodation of two authorised
signatory process with all payments
including progression to electronic
ones.
4
All cheques to be signed by at least two
authorised members.
Signatories to endorse cheque
counterfoils and check payments against
invoices/payment vouchers.
All expenditure to be the subject of
sound budgetary control
Land environmental
Maintenance of land
including grass
cutting
Define responsibility for maintenance
and ensure that a planned programme is
in place.
Ensure that any service contracts are
properly signed and sealed.
Maintain adequate records of
inspection to ensure that
maintenance has been properly
carried out and, where appropriate, all
contract conditions have been met.
Enforce penalties for non-performance.
1
Establish
maintenance
budget and
maintenance
regime. Establish
sinking fund for
future renewals
/replacements
Budget established but Cordell Road
Play Area lease terminated on 31st
March 2014.
Recovery of non-required flood lighting
costs from S106 grants.
Land – financial
Inadequate budget
provision
Ensure that all anticipated Income /costs
are provided for in budgetary process
2
Prepare three year
budget forecast
annually.
Land –physical
Public/Personal
Injury
Ensure that all staff have appropriate
training and adhere to approved working
practices.
Ensure that the correct, properly
maintained tools/equipment are
available as appropriate.
Ensure that all appropriate disclaimer
notices, warning signs etc. are in place.
Ensure that any risks to the public
are minimized and eliminated wherever
possible.
Maintain records of training.
Maintain records of any injuries.
2
Establish training
budget and
protective clothing
budget.
Review training
needs annually.
Budgets for 2016/17 and 2017/18 be
based on financing the phased
replacement of street lights; new burial
provision; a village centre;
maintenance of the BMX track and the
Country Park.
Both budgets established.
Training and Development Policy
adopted by the Council on 18th March
2014 was regarded by SALC as a good
example and publicised in the Local
Councillor.
5
Define responsibility in job descriptions.
Ensure that the council holds adequate
insurance cover.
Land –physical
Unauthorised
access/trespass
Determine council policy for access.
Ensure that appropriate signage is in
place.
Maintain liaison with enforcement
agencies.
Instigate appropriate action against
offenders.
2
Review key holders
for Milestone
House.
Change computer
passwords
regularly
Limited key holders.
New domain and computer hardware /
software with password protection in
place from February 2013.
Robustness of data integrity with
external back-up through Dove
Support.
Open spaces Administration/
Legal
Absence of
agreements with
users, permits etc
Ensure that signed contracts/
agreeements /permits are in place
where necessary.
Maintain a register of users.
2
Open spaces –
financial
Inadequate budget
provision
Ensure that service income/expenditure
is detailed in budgetary process
2
Review after
decision of
Community
Association
regarding play
equipment on
Cordell Place.
Prepare three year
forecast budget.
Allow for renewal
and maintenance in
budgets with funds.
Open spaces –
physical
Personal injury
Ensure that appropriate regulations/
controls are in place to minimise the risk
of injury to all users.
Arrange regular site inspection to ensure
that defined standards are being
maintained.
Ensure that, where necessary,
appropriate signage is in place.
Maintain detailed records. Ensure
appropriate insurance cover in place.
2
Carry out risk
assessments and
introduce control
measures.
Review risks
annually,
Cordell Road Play Area lease
terminated on 31st March 2014 –
paperwork awaiting Babergh District
Council consideration due to the
Community Association agreement for
play equipment with the District
Council.
Budgets for 2016/17 and 2017/18 be
based on financing the phased
replacement of street lights; new burial
provision; a village centre;
maintenance of the BMX track and the
Country Park.
Controls in place up to the termination
of the Cordell Road Play Area lease
terminated on 31st March 2014.
Separate insurance and risk
assessment of the Country Park and
Railway Walk by Long Melford Open
Spaces – under review with Suffolk
County Council.
Open spaces –
physical
Property
Maintenance
Define policy for maintenance of assets.
Allocate responsibility and ensure
2
Review schedule
quarterly.
Burial Ground and Open Spaces
Committee to review litter / dog / grit
6
that any training requirement is complete
Staff employed or contract with service
provider in place. Ensure all property is
properly maintained through regular
inspection/servicing.
Ensure that proper maintenance records
are complete and up to date.
Where posting information to web
site, or storing personal information,
ensure that permission is in place and
the eight principles of data protection
have been followed: The data must be;
fairly and lawfully processed; processed
for limited purposes; adequate, relevant
and not excessive; accurate; not kept
longer than necessary; processed in
accordance with the data subject's
rights; secure; and not transferred to
countries without adequate countries
protection.
Physically check
assets annually
bins and bus shelter.
Replacement of the Council’s
Streetlights under review with three
‘urgent’ upgrades replaced.
Any stock changes inform the Asset
Register held by RFO.
2
Parish Clerk to
receive training in
data protection
Clerk trained in data protection.
Freedom of Information charges using
model template adopted by Council on
18th March 2014.
Web sites Administration
/legal
Non-conformance
with the Data
Protection Act
Web sites Administration
/legal
Ownership and
Control of
Universal Resource
Locator
(URL)
Ensure that Clerk to the Council is
listed as registrant of website when
Web address is purchased and
registered. Ensure that hosting charges
and domain renewal charges are met by
council. Ensure that council has full
details of web address, account name,
user name and password to manage the
web address.
2
Parish Clerk to
implement/action
Use of the Long Melford Business
Association subscription based website
with password protection.
Web sites Administration
/legal
Non-compliance with
Freedom of
Information Act
Ensure that legal requirements are met
in full.
Ensure that all information, as declared
in the Council Model publication, is
available via the clerk to the council and
alternatively via the web site.
2
Publish ALL
policies, member
details, and other
useful documents
on the website.
All details along with agendas, reports,
minutes are published on the used
website immediately on production.
7
Web sites Administration
/legal
Dependence upon an
individual
Web sites technical
Inadequate control of
website
Ensure that a minimum of two people
have the necessary ability to undertake
all website activity and are up to date
with current site status.
Provide training where necessary to
minimise risk.
Ensure in all circumstances where
third party is involved in design and
control of web site that a written
formal agreement is in place that
details financial and other
responsibilities between the council and
third party(s).
Issue a set of written guidelines
controlling site content.
2
Clerk and Chair to
be trained.
Any new Chair to
receive training
Clerk maintains and updates as above.
2
Parish Clerk to
ensure
Use of the Long Melford Business
Association subscription based website
with password protection.
8
END OF REPORTS
9