Operational continuity

Loss of data and information on council activities due to unexpected events (e.g. fire)

All files and records are kept at the clerk’s home. While this could pose a risk, the majority of documents going forward have been moved to electronic format, which is backed up on iCloud, allowing continuity.

Existing procedures adequate - review if anything changes.

Precept

Precept may be inadequate for the needs of the parish council

Precept amount is agreed by the parish council when this information is requested by the county council. This is agreed by a parish council resolution and passed to the county council by the parish clerk.

A budget for the coming year is to be presented to the council before future decisions are made on the precept levels - enabling a decision to be made on what the appropriate level will be.

Financial records

Inadequate records kept and/or financial irregularities

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Parish clerk is a Chartered Accountant. Financial records are on a receipts and payments basis, reducing complexity. All transactions require authorisation by multiple parish councillors. Parish council has financial regulations to govern how the finances are run.

Internal audit function will check all financial records annually. Beyond this, current safeguards appear adequate.

Bank and banking

Inadequate checks on bank records, bank errors

There have been significant difficulties changing over control of the parish bank account to the new clerk, meaning that bank control is currently by reference to bank statements. However, monthly bank reconciliations are performed by the parish clerk.

Forms have been submitted to Lloyds to get clerk access to the bank accounts. Signatories have been updated to remove ex-council members. Council financial regulation are to be reviewed at AGM. Bank access for the old parish clerk to be removed once new clerk has access.

Cash

Loss through theft or dishonesty

Council has adequate financial regulations. Clerk is qualified accountant. Internal audit review will identify any inconsistencies.

Current controls adequate. Reconciliations to be checked by internal audit.

Value for money on contracts

Overpaying for council services

Financial regulations require the parish council to get more than one quotation for any work done. This is often difficult due to the relatively remote nature of the town.

Existing procedures adequate.

Salaries

Risk of overpayment/incorrect payment of tax leading to fines

Parish council has one employee - the parish clerk. All payroll is via a firm of accountants. A review of other workers has been undertaken to ensure minimum wages are paid and that all employees have been identified.

Existing procedures adequate.

Insurance

Risk that insurance policy is inadequate for the councils needs

Policy is not regularly reviewed in detail. Asset figures and cover may be out of date due to changing circumstances.

Detailed review of council insurance cover to be undertaken to ensure cover is adequate. Fidelity, compliance and employer/employee cover to be reviewed.

Data Protection/GDPR

Risk that the council is non-compliant with the relevant regulations surrounding GDPR leading to fines.

Councillor details do follow GDPR rules, as do those of employees held through the parish council’s accountants. Little information on local residents is held by the council. There is no requirement to appoint a DPO or to register with the ICO. Policy disclosures are available on the website.

Relevant policies to be formally adopted by the council. Updates from NALC to be reviewed as necessary. Consent forms relating to allotment holders to be completed.

Freedom of Information Act

Risk of non-compliance

FOI guide has been published on the council’s website. Costs and contact details are also made clear.

FOI guide for the council needs to be completed as some sections have yet to be finalised.  Ensure that notice is given of financial inspection period.

Meeting location

Adequacy and health and safety

Council meetings are at the fire station. No health and safety issues noted.

Existing procedures adequate.

Loss of key individuals

Inability to fill vacant positions on the parish council as councillors leave

Vacant positions are advertised, helping to spread awareness.

Parish Plan creation and expanded APM may well drive awareness in the town, helping to ensure more people are willing to join in future.

Coronavirus disruption

Inability to meet due to members of the council self-isolating. Inability to access bank funding due to clerk illness.

Meetings can be held online via Zoom/Teams etc if legislation allows. Alternative meeting venues that allow better social distancing (such as the Town Hall) can be used where face to face is still desirable. Consider need to postpone/cancel APM in May.

Existing procedures adequate - review if anything changes.

Assets

Benches, bins, fences

Loss or damage/risk to third parties

Little control is currently in place over these assets.

An asset register and asset map have been created to allow monitoring of these assets. An annual check needs to be undertaken to ensure these assets are in good order or if maintenance is required.

EV car chargers

Loss or damage/risk to third parties

Chargers are new and under warranty. An annual electrical check may be advisable once they are out of their warranty period.

Existing procedures adequate.

Play equipment

Loss or damage/risk to third parties

Play equipment is mostly new, minimising risks. Parish council is currently without a RoSPA trained playground asset monitor, but this is in hand. Annual RoSPA inspection undertaken of all playground equipment.

Parish councillor to undertake RoSPA training and monitor playground equipment regularly. Beyond this, existing procedures will be adequate.

Other assets

Loss or damage/risk to third parties

All assets insured, but insurance cover levels to be checked and agreed.

Insurance cover levels to be reviewed. Annual review to be undertaken by parish council.

Cemetery

Risk to third parties/lack of audit trail and paperwork

Risk due to slippery paths and leaning memorials. Council fails to meet legal responsibilities relating to documentation of cemetery.

Council to review and identify necessary action to take.

Allotments

Risk to third parties/Disagreements over terms of tenancy

Management is largely informal. No formal documentation over terms and conditions of tenancy. Public liability insurance needed relating to use of allotments.

Review insurance documentation. Ensure tenancy agreements are signed by all allotment holders to ensure both parties are aware of their rights and responsibilities.

Liability

Legal powers

Risk of the council making illegal payments relating to non-approved activities

All payments require approval at council meetings. All agreed payments are minuted - which are made public on the website and in the local notice board.

Existing procedures adequate.

Minutes/agendas/notices/statutory documents

Accuracy and legality/business conduct

Clerk produces agendas as per prescribed method, adhering to legal requirements. Minutes are approved and signed at the following council meeting after being circulated around all councillors. Minutes and agendas are displayed following relevant legal requirements. Business in council meetings is to be managed by the Chair.

Existing procedures adequate.

Public liability

Risk to third parties

Insurance is in place.

Adequacy of insurance to be reviewed, risk assessments to be carried out and updated on a regular basis. Consider the need to check that contractors have public lability insurance.

Employer liability

Non compliance with employment law

One employee - clerk. Status of other contractors has been checked and agreed that they are not employees. All payroll handled by external accountant.

Existing procedures adequate. Insurance cover for employee and employee indemnity to be checked.

Legal liability

Legality of activities, proper and timely reporting and adequate document control

Clerk to consult on any legal issues that arise.

Existing procedures adequate, but review need for document retention policy.

Councillor propriety

Members interests

Conflict of interest

Councillors have a legal duty to declare any interests they have in matters being discussed by the council. Declaration of interest forms are held and published for all councillors. Each council meeting has a standing item asking councillors to update any new interests they may have.

Existing procedures and policies adequate. Councillors to remember it is their legal responsibility to keep their declarations of interest up to date.