Internal Control Statement
INTERNAL CONTROL POLICY
1. SCOPE OF RESPONSIBILITY
Plasterdown Parish Council is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded and properly accounted for, and used economically, efficiently and effectively.
In discharging this overall responsibility, the Council is also responsible for ensuring that there is a sound system of internal control which facilitates the effective exercise of the Council’s functions and which includes arrangements for the management of risk.
2. THE PURPOSE OF THE SYSTEM OF INTERNAL CONTROL
The system of internal control is designed to ensure that the council’s activities are carried out properly and as intended. Internal controls are set up by the Clerk who is the Responsible Financial Officer but the Council members must ensure that they have an understanding of those controls and that they are operated effectively.
3. PERSONNEL INVOLVED WITH THE INTERNAL CONTROL ENVIRONMENT
- The Council:
The Council has appointed a Chair who is responsible for the smooth running of meetings and for ensuring that all Council decisions are lawful with the advice of the Parish Clerk. The Chair signs each page of the minutes at the Council meetings.
Decisions are made in accordance with the Standing Orders and the Financial Regulations approved by the Council.
The Finance Sub-Committee is made up of 5 Councillors including the Chair. The Committee meets in October to review the financial position and to propose a budget and the precept to the November Council meeting which will apply for the following financial year. The Staffing Committee and its Sub-Committee meet when required to consider the Clerk’s salary and to review the Clerk’s job description.
The Council approves a budget for the following year at the November or if necessary a December/January meeting leading to approval of the level of precept for the following financial year.
The Council receives a budget report each quarter and at each Council meeting receives a financial statement and a bank reconciliation.
Cheques - Two councillors (out of four named signatories) sign any required cheques at the end of the Council meeting. The signatories also initial the cheque stubs. The Chair ensures that the cheque agrees with the amount of the invoice and the payee named on the invoice.
Internet banking - After agreement of invoices at the Council meeting, the Clerk/RFO posts up payments to be made where possible via internet banking. The payments are then authorised by two councillor signatories, on submission of a monthly list by email.
The Clerk / RFO does not authorise internet payments or signs cheques.
The Council resolves agreement of the receipts and payments account at each Council meeting.
- Clerk to the Council / Responsible Financial Officer:
The Council has appointed a Clerk to the Council who acts as the Council’s advisor and administrator. The Clerk is the Council’s Responsible Financial Officer and is responsible for administering the Council’s finances. The Clerk is responsible for the day to day compliance with laws and regulations that the Council is subject to and for managing risks. The Clerk also ensures that the Council’s procedures, control systems and polices are maintained.
The duties of the Clerk / RFO are laid down in a Job Description which is reviewed from time to time.
The RFO submits all the requested information to the Internal and External Auditor by the required date.
The RFO arranges for the public notices to be displayed.
The RFO retains all relevant documents relating to finances for 10 years (Annual Return, VAT Returns, PAYE/NIC information, Public notices, Fixed Asset register, Risk assessments, accounts and supporting information)
3.3 Internal Auditor
The Council has appointed an Independent Internal Auditor who reports to the Council on the adequacy of its:
- records
- procedures
- systems
- internal control
- regulations
- risk management
- reviews
The effectiveness of the internal audit is reviewed annually, and the council agrees to the appointment of the Internal Auditor.
The scope of the work of the Internal Auditor is reviewed annually and the review and the appointment is minuted.
The Internal Auditor inspects the accounts at the financial year end, 31st March, (prior to completion of the Annual Return for the External Auditor) and once satisfied, signs off the accounts.
The findings of the Internal Auditor are copied to all members of the Council and considered at the next Council meeting.
3.4 External Audit (if required)
The Council’s External Auditors, submit a Report once their audit is completed, which is then considered at the next Council meeting.
4. REVIEW OF EFFECTIVENESS
The Council conducts an annual review of the effectiveness of the system of internal control.
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