Council Meeting, 24 May 2017

HELMDON PARISH COUNCIL
COUNCIL MEETING
All Councillors are summoned to the Ordinary Meeting of Helmdon Parish Council to be held in the
Reading Room, Church Street, Helmdon, NN13 5QJ on Wednesday 24th May, 2017. This meeting is preceded by the Annual Meeting.
Members of the public and press are welcome to attend this meeting. This meeting may be recorded, filmed or broadcast without prior notice to the Parish Council, provided that such activity does not impede the conduct or business of the meeting
AGENDA – ORDINARY MEETING
1. Apologies for absence
2. Declarations of Interest
3. Approval and signature of the minutes of the meeting of 22nd March, 2017
4. Matters arising
5. Open Forum
6. To receive an update regarding flooding related issues
7. Finance:
a. Financial statement b. To note payments received and consider invoices to be paid c. To receive a report from the Finance Committee d. To consider the applicants to the Small Grants Program 2017 and allocate grants e. To close off accounts for w/e 31st March, 2017
f. Annual Return: approval of Annual Governance Statement g. Annual Return: approval of Statement of Accounts h. To consider the annual salary increase for the Clerk i. To consider recommendations from the Finance Committee regarding the following documents:
i. Finance Committee Terms of Reference ii. Risk Assessment iii. System of Internal Control iv. Expenses Policy
8. To confirm arrangements for emptying of school bins during school holidays
9. To confirm the purchase and location of three dog waste bins
10. To confirm the repairs to the Sulgrave Road village sign
11. To review proposed changes to the village confines in the draft Local Plan part 2A
12. To receive an update on the Speed Radar project
13. To receive an update from the Playground Committee
14. To receive an update on the repairs to the War Memorial and garden redesign
15. To receive an update from Cllr Vicars : NACRE neighbourhood planning day
16. To receive a report on the web site team’s work with Northampton University
17. A review of the recent Annual Parish Meeting
18. Councillor questions
19. Close
Signed_________________ Dated______________
Helen du Bois, Parish Clerk
[address removed] [phone number removed]

Helmdon Parish Council Finance Report 24/05/17
Accounts:
Balance of Unity Trust account as of 18/05/17:
Expected balance once payments and invoices settled:
£23,708.93
£21,413.65
Credits since 22/03/17
13-Apr–2017
2-May April/May
1
2
3 12-May-17
SNC
VARIOUS
HMRC
Precept
Allotment Rental
VAT repayment
BACS
BACS/CHEQUE
BACS
Total
OPUS
OPUS
Electricity Supply
Electricity Supply
DD
DD
Total
£8,537.00
£180.00
£515.40
£9,232.40
Direct debits out since 22/03/17
3-Apr–2017
2-May 2-May-2017
1
2
£70.16
£63.18
£133.34
Invoices to be settled on 24/05/17
PAYEE DESCRIPTION TYPE AMOUNT STATUTORY PROVISION
1 Graphics Direct Playground Sign BACS
£20.00
Open Spaces Act 1906, s14
2 CPRE Subscription 300077
£36.00
Local Government Act 1972, s143
3 ACRE Subscription BACS
£35.00
Local Government Act 1972, s143
4 NCALC Subscription BACS
£378.22
Local Government Act 1972, s143
5 NCALC Internal Audit Fees BACS
£167.00
Audit Commission Act 1998 s7 (3)
6
Helmdon Primary
School
School Field Rental BACS
£350.00
Open Spaces Act 1906, s14
7 Staff Expenses BACS
£28.49
Local Government Act 1972, s112 (2)
8 Staff Wages BACS
£839.29
Local Government Act 1972, s112 (2)
9
4th Corner
Landscaping
Grass Cutting (April) BACS
£196.28
Open Spaces Act 1906, s10 (b)
10 Mr J Lee Village Sign Repairs 300078
£205.00
Road Traffic Regulation Act 1984, s72 (1)
11 NACRE Neighbourhood Plan day BACS
£40.00
Local Government Act 1972, s111 (1)
Total £2295.28
2017/18 Day Book Current
Transaction
Date
Invoice No. Invoice
Date
Transactio Cheque n No. Cleared date
Payee
18-May-17
03-Apr-17 61908548
13-Apr-17
18-Apr-17
18-Apr-17
02-May-17
02-May-17 62073007
05-May-17
08-May-17
12-May-17
17-May-17
24-May-17 924
24-May-17
24-May-17
24-May-17 6222
24-May-17 6222
24-May-17 E2047002428
24-May-17
24-May-17
24-May-17 5016
24-May-17
24-May-17
18-Mar-17 OPUS
SNC
P KING
K CLARKE
VINCENT MJ
OPUS
Helmdon Primary School
NASH C
HMRC
17-Apr-17
11-May-17
28-Mar-17
03-Apr-17
03-Apr-17
25-Apr-17
27-Apr-17
BACS
300077
BACS
BACS
BACS
BACS
BACS
BACS
BACS
300078
BACS
Graphics Direct
CPRE
ACRE
NCALC
NCALC
Helmdon Primary School
Helen du Bois
Helen du Bois
4th Corner Landscaping
Mr J Lee
ACRE
Item Description
Totals
Balance B/Fwd 2016
Electricity Supply
Precept
Allotment Rental
Allotment Rental
Allotment Rental
Electricity Supply
Allotment Rental
Allotment Rental
VAT repayment
Allotment Rental
Playground sign
Subscription
Subscription
Subscription
Internal Audit
School Field Rental
Office Expenses
Staff wages
Grass Cutting
Village Sign Repairs
Neighbourhood Planning Day
Total
Received
DR
23842.27
14609.87
8537.00
30.00
30.00
15.00
15.00
30.00
515.40
60.00
Total Paid Balance
CR
2428.62 21413.65
14609.87
70.16 14539.71
23076.71
23106.71
23136.71
23151.71
63.18 23088.53
23103.53
23133.53
23648.93
23708.93
20.00 23688.93
36.00 23652.93
35.00 23617.93
378.22 23239.71
167.00 23072.71
350.00 22722.71
28.49 22694.22
839.29 21854.93
196.28 21658.65
205.00 21453.65
40.00 21413.65
Bank
Reco nciled
Code
Bank
23136.71
26
26
26
26
-15.00
63.18
-15.00
-30.00
-515.40
-60.00
20.00
36.00
35.00
378.22
167.00
350.00
28.49
839.29
196.28
205.00
40.00
101
901
903
903
903
101
903
903
1002
903
203
407
407
407
401
204
403
402
201
209
412

2016/17 Day Book Budget
2016-2017
Code
100 Lighting
EXPENDITURE Budget
1619.00
101 Electricity Supply
102 Streetlight repairs
103 Streelight maintenance
104 Electricity Other
200 Parks & Open Spaces
2017-2018
Actual Remaining
1390.05 228.95
Budget
1416.44
Actual Remaining
126.99 1289.45
919.00
200.00
500.00
871.56
102.05
416.44
47.44
97.95
83.56
900.00
100.00
416.44
126.99
2855.00 4779.10 4100.30 3525.00 738.57
201 Grass cutting
202 Playground inspection
203 Playground repairs
204 School field rental
205 Garden maintenance for War Memorial and Pump Garden
206 Village Bulbs
207 Bin emptying
208 Allotment maintenance
209 General maintenance
210 Other
1600.00 1553.11
65.00 2017-18
2078.40
350.00 850.00
150.00
75.00 26.94
46.89
11.00
-2078.40
-500.00
150.00
48.06
1800.00
45.00
300.00
350.00
163.57
150.00
465.00
20.95
249.70
129.05
215.30
400 General Administration
401 Audit charge
402 Clerk's salary
403 Clerk's expenses
404 Election expenses
405 Insurances
406 Training
407 Subscriptions
408 Reading Room rent
409 Leaflets & Advertising
410 Web site
411 Banking Fees
412 Other
8748.00
400.00
4480.00
150.00
8615.38
402.00
4923.47
245.26
1170.00
982.00
921.00
225.00
270.00
150.00
1225.34
839.00
512.31
145.00
119.00
150.00
54.00
500 Grants awarded 2050.00 2050.00
501 Grants to Village Organisations
502 VOY and school prizes
503 S. 137
1350.00
200.00
500.00
2050.00
600 Burial Grounds 400.00 400.00 400.00
601 Churchyard Maintenance
602 Contingency
400.00 400.00 400.00
Total Regular Expenditure
700 Miscellaneous
701 Vat Paid
15672.00 17234.53
205.00
132.62
-2.00
-443.47
-95.26
8647.98
282.00
5251.48
150.00
1524.00
167.00
839.29
28.49
-55.34
143.00
408.69
80.00
151.00
1300.00
200.00
500.00
142.50
100.00
150.00
72.00
500.00
449.22
40.00
1400.00
-700.00
200.00
500.00
4461.87
1350.00
50.00
15389.42
1037.43
1037.43
Total Expenditure inc VAT
20.00
350.00
50.00
680.00
200.00
100.00
-54.00
2389.56
Total Regular Income
15672.00 18271.96 4461.87
16142.00 16142.00
25.00 4.82
100.00 110.00
8165.00 2150.77
400.00
20.18
-10.00
6014.23
-400.00
18807.59
1289.45
39.06
39.06
15389.42 2428.62
17074.00 8537.00
160.00
7210.00
180.00
900 INCOME
901 Precept
902 Interest
903 Allotments
904 Grants+Prizes
905 Donations
773.01
100.00
416.44
8717.00
1000 MISCELLANOUS INCOME 515.40
1001 Misc Transfers In
1002 Vat Repayment 515.40
Total Working Income 18807.59 9232.40
Balance 535.63 6803.78
1289.45

No. Applicant Contact
1 Friends of Helmdon Church Yard Judy Cairns
2 Friends of Helmdon Church Yard Judy Cairns
3 Friends of St Mary Magdalene Hugh Walmsley
4 St Mary Magdalene Church PCC Bill Elkington
5
6
7
8
Gardening Club Flower & Produce Show
Committee
Phillip Ward
Purpose of Grant
To cover petrol and maintenance for mowers and strimmers. Keep sheds and walls in good repair.
Amount
£400
To purchase a wheeled strimmer to make it easier to maintain the older part of the churchyard Would it be possible for the Parish Council to
– a large area. The cost of the machine is £240 + VAT purchase the machine for us, to save VAT? £300
The purchase of a Book of Remembrance, into which will be entered the names of people with a connection to the village, who have died. ACCOUNTS PROVIDED £205
To purchase a cabinet to house a Remembrance Book for villagers buried in the graveyard. £654
To replace 3 display banners promoting the show. The existing banners are 8 years old and still carry the name of the original sponsors that no longer have any connection with the show.
We would like to replace these with 3 more eye catching banners to attract more people to the show and give it a fresh look. £100 is enough for 3 banners (2m x 0.75m), artwork and delivery. The banners should last for a number of years. £100
Friends of Helmdon School Sophie Harwood To build an outside library for the school children.
Whistley 2000 Scout Group
Looking to replace and update our Group camping equipment. Tables, chairs, lightweight pots and pans, Kelly kettles (for heating hot water at a camp fire), and other kitchen camp utensils.
Our camps cover the whole age range and are very much enjoyed by all the sections of the
Steve Wheeler Group, and having enough of the right equipment makes things easier for all.
Bridge Players
Additional info
To purchase a colour LED spotlight for use in productions at Helmdon School and Reading
Room. LED lighting has low power consumption and gives brilliant colours which can be remotely controlled. As with our existing lighting kit, the new spotlight will be available to
Paul Underwood other village groups who need stage lighting at these venues.
The National Lottery £250
£250
COVERING LETTER SENT WITH ACCOUNTS We have built up a small surplus from our pantomimes and can put £400 towards this project. Total estimated cost £700 £300
Total requested £2,459
Amount budgeted (including £400 for churchyard) £1,750
Decision

HELMDON PARISH COUNCIL
2016/17 ANNUAL RETURN
BANK RECONCILLIATION
Bank Reconciliation
Unity Bank Tailored Account balance 31st March 2017
Less Unpresented cheques
1 Cheque no: 317201
£15,109.87
NCC School license fees
Total
£500.00
£500.00
Add payments not yet credited
Total
£0.00
£14,609.87
Cash Book Balance at 31st March 2016
Difference between bank account and cash book
£14,609.87
£0.00
Summary of Accounts and Holdings
Value at
31.03.16
£97,119.97
£14,128.24
£0.00
Asset Register
Unity Bank Tailored Account
Unity Bank Deposit Account
Value at
31.03.17
£97,211.92
£14,609.87
£0.00
£111,248.21 Total £111,821.79
ANNUAL RETURN FIGURES
1.
2.
3.
4.
5.
6.
7.
Balances bf/wd
Annual Precept
Total Other receipts
Staff Costs
Loan Int/ capital repayments
Total other payments
Balance c/fwd
8. Total Cash investments
9. Total Fixed Assets
10. Total Borrowings
2016/17 Annual Audit: Explanation of significant variances
2016
£11,262
£14,660
£23,357
£3,416
NIL
£31,735
£14,128
£2,017
£14,128
£16,142
£2,666
£4,923
NIL
£13,402
£14,610
£14,128
£97,120
NIL
£14,610
£97,212
NIL
Helen du Bois

HELMDON PARISH COUNCIL
2016/17 ANNUAL RETURN
EXPLANATION OF SIGNIFICANT VARIANCES
In 2015/16 the council received a grant of £22,808 from the SNC New Home Bonus Scheme towards a major drainage project on the village school playing field. Aside from this grant there are significant increases in receipts and all other payments in 2016/17. I have explained the increases below.
BOX 3: TOTAL OTHER RECEIPTS £2,665.59 (2015/16: £23,357 or £549.29 excluding grant)



In 2016/17 the council received £1000 as prize money from the Village of the Year competition, a grant of £1,150.77 from the Transparency Code fund and a donation of £400 from a village charity (2015/16: £0.00).
In 2016/17 the council received an income from their allotments of £110 (2015/16: £0.00)
The council did not receive a VAT repayment in 2016/17 (2015/16: £528.48)
BOX 4: STAFF COSTS £4,923.47 (2015/16: £3,415)


Staff costs increased as a Clerk was employed for the full 12 months (compared to 11 months in
2015/16) and the Clerk's working hours increased from 8 to 10 per week.
The Clerk's salary also increased by 1SCP.
BOX 6: ALL OTHER PAYMENTS £13,402.49 (2015/16: £31,735 or £8927.16 excluding grant)




Awards to village groups for the Small Grant Scheme increased in 2016/17: £2,450 (£2015/16:
£500)
In 2016/17 the Council paid £2078.40 in playground repairs (2015/16: £0). This included repairs to several wooden climbing frames and the replacement of wetpour under the swings – no new equipment was purchased.
The Council made a one off payment of £500 for legal fees to renew the 10 year license for the rental of part of the school playing field.
The Council increased spending on training as the Clerk started a CiLCA training course (2016/17:
£839.00, 2015/16: £298.37)
2016/17 Annual Audit: Explanation of significant variances Helen du Bois

HELMDON PARISH COUNCIL
FINANCE COMMITTEE
TERMS OF REFERENCE
Signed: ___________________________ (Chairman)
Date: __________________________
First adopted: January 2016
Next review due: May 2018
– 1 –

Authority
The Finance Committee is an advisory committee and is appointed by and solely responsible to
Helmdon Parish Council.
The Committee duties are defined and agreed by the Main Council who may vote at any time to modify the Committee’s powers. The committee meet quarterly but can also be convened to deal with special events as they occur.
Membership
All members of the Committee are members of the Parish Council. The Committee consists of no fewer than four elected Councillors – quorum at the Committees meetings consists of no fewer than three elected members.
At the first meeting following the annual meeting of the council the committee elects a Chairman to preside at its future meetings and may elect a Vice Chairman. These are re-elected annually.
One of its members is appointed as Internal Controls Councillor, elected at the annual meeting of the council.
Record of Proceedings
Written minutes are taken to record the Committee’s decisions and circulated to all Councillors – the council is given a report at the next Full Council meeting
The minutes are published at www.helmdon.com and are also available by request from the Parish
Clerk. The Parish Clerk is responsible for arranging the recording and distribution of the minutes.
Responsibilities
Primary Purpose: to manage the Council’s financial resources and to debate and recommend strategy and action on policy and operational matters concerned with Council’s finances, property, resources, land and manpower.
The Finance Committee has the following specific duties: –
a To prepare budgets and recommend precepts and will submit them to the Main Council for approval.
b To monitor the overall financial performance of the budget against estimates (capital and revenue)
c To ensure adequate financial controls are in place to utilise and protect the Council’s finances and assets including the insurance of buildings and property and maintenance of the asset register.
– 2 –

d To settle and keep under review the format and presentation of the Council’s budgets and the financial parts of the Annual Report.
e To secure the implementation of any measures recommended by the internal and external auditors and to submit recommendations, where applicable, to the Council.
f To order, regulate and generally supervise the Council’s finances.
g To monitor and, where appropriate, recommend purchase of all capital items h To make provision for future agreed capital projects.
i To ensure the proper management of all property owned or leased by the Council.
j To monitor, review and recommend on all matters relating to the Council’s staff levels and conditions of service.
k To monitor the Council’s financial risk assessments and recommend changes where necessary.
l To establish and effect a clear policy for grant administration.
m To approve other Committee’s annual spending/budget levels and capital projects to be undertaken and recommend implementation of the same to the Main Council.
n In the case of services undertaken or to be undertaken by external contractors selected after competition, to be responsible for:
• Specifying the standards and other terms to be applied within the tender documents;
• Selection of tenderers;
• Assessment of bids and award of contract;
• Subsequent monitoring of contractors’ performance;
• Adjustment or standards or variation of contract terms if appropriate o To recommend to the Main Council such delegated powers to the Clerk as thought appropriate.
p To undertake an annual review of Financial Regulations and make recommendations to the
Main Council.
Clear and concise formal resolutions are required at all times to avoid ambiguity in the minutes and to ensure that the intention of the resolution is conveyed to the members for them to vote on.
– 3 –

HELMDON PARISH COUNCIL
RISK ASSESSMENT
The following control systems are in place to ensure that Helmdon Parish Council is doing everything possible to protect the electorate from financial risk and harm. The
Risk Assessment document will be reviewed annually.
FINANCIAL RISKS
RISK
1. Risk of funds being unavailable due to employee’s unauthorised removal or mismanagement.
MITIGATION MONITORING/ACTION
1. Fidelity Insurance up to £100,000.
2. All expenditure to be approved at council meetings, following inclusion within the

informed of monies paid to the Clerk, or any other employee.
5. Year-end accounts will be prepared by the RFO for circulation to the Parish Council by
6.
7.
8.
9.
2. Risk of accounting errors due to lack of financial control.
agenda for that meeting (open to public inspection).
3. Requirement for two Councillors to authorise all payments.
4. The RFO will make regular returns to the Inland Revenue to ensure that they are kept
Financial statement received at every parish council meeting.
The Finance Committee will carry out a regular review of the accounts (at least every six months) and report their findings to the Council.
the end of April following the financial year-end on 31st March.
Appointment of Independent Internal Auditor will be reviewed annually at the AGM
in May of each year.
Council to obtain employment references covering the previous three years for all new employees. Where employment references are not available, and having established an acceptable reason why, character references must be sought.
No petty cash to be kept.
Clerk to claim expenses at least quarterly.
1. The RFO’s job description to be reviewed annually.
2. All financial documentation will be held by the Responsible Financial Officer, e.g.
cheque books, paying in books, invoices, receipts, bank statements, VAT reclaim papers, electronic receipts and payments accounting system.
3. Back up of computerised systems to be undertaken at least monthly and a disk passed to the Chairman of the Finance Committee.
4. Approved payments will be entered on the computerised receipts and payments
HPC System of Internal Controls 1 of 4 Helen du Bois

The Finance Committee will carry out a regular review of the accounts (at least every six months) and report their findings to the Council.
Financial Regulations to be reviewed annually.

HELMDON PARISH COUNCIL
RISK ASSESSMENT
system as soon as reasonably practicable after the meeting authorising payment.
5. Receipts will be entered on the computerised receipts and payments system upon
6.
7.
8.
9.
3. Risk of budget overspend
4. Risk of under insurance of parish council assets receipt and banked by the RFO as soon as reasonably practicable.
Bank statements will be reconciled with the computerised receipts and payments system.
VAT will be reclaimed at least annually.
A receipt will be issued for all monies received by the Council, except items received through BACS.
Appropriate training to be provided for RFO as and when needs identified.
1. A Budget meeting will be held annually to determine the budget for the following financial year and to determine the precept to be applied for.
2. There will be an annual review of contracts e.g. grass cutting, on each anniversary of the grant of the contract.
3. The Contract of Employment and salary of the Clerk, or any other employee, will be reviewed annually at the Budget meeting.
1. Insurance cover will be reviewed annually to ensure adequate cover is maintained.
2. An Asset Register will be maintained by the Clerk and updated at the time assets are

added or removed, and will be presented annually to the Finance Committee.

HPC System of Internal Controls 2 of 4 Helen du Bois
The Finance Committee will carry out a regular review of the accounts (at least every six months) and report their findings to the Council.
Financial Regulations to be reviewed annually.
The Finance Committee will carry out a regular review of the accounts (at least every six months) and report their findings to the Council.
Financial Regulations to be reviewed annually.

HELMDON PARISH COUNCIL
RISK ASSESSMENT
PUBLIC LIABILITY
5. Risk of harm to public using benches within the parish.
1. Public liability insurance up to £10 million.
6. Risk of harm to public using play equipment on school field.
1. Public liability insurance up to £10 million.
7. Risk of harm to public from streetlights within the parish.
1. Public liability insurance up to £10 million.
8. Risk of harm to public from War
Memorial and surrounds.
1. Public liability insurance up to £10 million.
9. Risk of harm to public using
Allotments within the parish.
1. Public liability up to £10 million.

HPC System of Internal Controls

3 of 4 Helen du Bois
Annual inspection by nominated risk assessment councillor(s).
Records of inspection kept by the Clerk.
Annual inspection by qualified inspector.
Bi-monthly inspection by Playground
Committee.
Records of inspection kept by the Clerk.
Playground Committee authorised to take appropriate action when damage is reported.
Annual inspection by EON within maintenance contract.
6-monthly inspection by nominated risk assessment councillor(s).
Records of inspection kept by the Clerk.
Annual inspection by nominated risk assessment councillor(s).
Records of inspection kept by the Clerk.
6-monthly inspection by Allotments
Committee.
Records of inspection kept by the Clerk.

HELMDON PARISH COUNCIL
RISK ASSESSMENT
EMPLOYER’S LIABILITY
10. Risk of compensation claim from employee for malpractice or injury.
1. Contract of Employment issued to employee within 2 months of commencement of employment.
2. Job description of employee reviewed annually.
3. Appraisal carried out annually in October by Chair & reported to council at the next council meeting.
4. Matters relating to employees to be discussed in confidence – (public and press to leave the meeting room as well as employee) and minutes recorded as confidential.
5. Appropriate training to be provided for all identified training needs necessary to carry out role.
6. The Clerk/RFO will raise any concerns about their working station and immediate working area (where working from home) with the council and action will be taken to reduce risks.
7. Appropriate equipment to be provided to ensure that employee can carry out role effectively and safely.
Adopted by Council (date) _______________ Signed (Chair) ______________________
Next review due: May 2018
HPC System of Internal Controls 4 of 4 Helen du Bois
The Clerk to agenda items for annual review.

HELMDON PARISH COUNCIL
EFFECTIVENESS OF SYSTEM OF INTERNAL
CONTROL AND INTERNAL AUDIT
SCOPE OF RESPONSIBILITY
Helmdon Parish Council is responsible for ensuring that its business is conducted in accordance with the law and proper standard, 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 and for reviewing the effectiveness of internal audit.
PURPOSE OF THE SYSTEM OF INTERNAL CONTROL
The system of internal control is designed to manage risk to a reasonable level rather than to eliminate all risk of failure to achieve policies, aims and objectives; it can therefore only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Council's policies, aims and objectives, to evaluate the likelihood of those risks being realised and the impact should they be realised, and to manage them efficiently, effectively and economically.
THE INTERNAL CONTROL ENVIRONMENT
THE COUNCIL
The Council has appointed a Chairman who is responsible for the smooth running of meetings and for ensuring that all Council decisions are lawful.
The Council reviews its obligations and objectives and approves the budget and precept for the following year at the January meeting following detailed recommendations from the Finance Committee.
The Council carries out regular reviews of its internal controls systems and procedures.
An Internal Control Councillor makes random checks on the accounts, following an invoice from payment, through the finance and administration system to bank statement entries.
The Finance Committee meets regularly to review actual versus budgeted expenditure and insurance details.
Tenders are sought under the Finance Regulations rules to ensure that the Parish
Council offers value for money.
STATUS
th 16 January 2017
for 2017/18
financial year th 9 May, 2017
YES
YES
THE CLERK/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 policies are adhered to.
The Clerk should hold or be working towards a CiLCA certificate.
Year-end accounts will be prepared by the RFO for circulation to the Parish Council by the end of April following the financial year-end on 31st March.
YES
Working towards th 9 May, 2017

HELMDON PARISH COUNCIL
EFFECTIVENESS OF SYSTEM OF INTERNAL
CONTROL AND INTERNAL AUDIT
PAYMENTS
YES All bills for payment are presented to the Council for approval. Online banking is used wherever possible to produce BACS payments under a three stage process (each payment is created by the Clerk and then authorised by two Councillors). Where cheques are still used then two authorised signatories must sign each cheque and cheque stub.
RISK ASSESSMENT POLICY
The Parish Council has a comprehensive risk assessment policy which is reviewed annually.
th 9 May, 2017
INTERNAL AUDIT
The Parish Council has adopted Terms of Reference for the Internal Audit which are reviewed every three years.
The Internal Audit is timed to comply with the Annual Return timescales.
Full rights of access are given to the Internal Auditor regarding records and documentation.
The Internal Auditor makes an independent report to the Parish Council.
The report is reviewed by the Finance Committee and recommendations made to the next meeting of the Parish Council.
The Internal Auditor will follow up any actions required by review in subsequent audits.
Signed: ___________________________ (Chairman)
Date: __________________________
Next review due: May 2018
th 9 May, 2017
YES
YES
YES
YES
YES

HELMDON PARISH COUNCIL
EXPENSES POLICY
It is the aim of Helmdon Parish Council that no employee or member be financially disadvantaged when representing the Parish Council.
Helmdon Parish Council will reimburse all or some of the expenses incurred by the Clerk, the
Chairman or Councillors in performing the duties required by the Council.
Expense receipts will be verified by the Chairman at each main meeting of the council.
CLERK'S EXPENSES
The Clerk will be able to claim the following expenses when supported by receipts:
• stationery, postage and printing costs and other office consumables
• reasonable sums to cover the extra costs of space, lighting, heating and electricity arising from the Clerk's use of home for council business. This will be set at the Inland Revenue limit for “additional household expenses” for employees of £4.00 per week or £18.00
per month for 2016-17 1
• any additional premium required by the Clerk’s own home insurance provider in respect of the clerk’s private premises being the main place of work.
• all necessary computer software or upgrades required for the Clerk to fulfil the duties required by the Council.
• travelling and associated travel expenses on journeys on council business – to include mileage at the current Inland Revenue non-profit making rate, currently 45p per mile. 2
• other expenses which may include overnight accommodation and meals incurred in the performance of Council business provided they have been approved by the Council.
COUNCILLOR EXPENSES
Parish Councillors are unpaid and do not receive an annual allowance. They are entitled to claim the following expenses when supported by receipts:
• travelling and associated travel expenses on journeys on council business – to include mileage at the current Inland Revenue non-profit making rate, currently 45p per mile. 2
• items purchased specifically at the direction of the Council. Councillors should make every effort to obtain a VAT receipt in the name of the Council and pass this to the Clerk.
• other expenses, provided they have been approved in advance by the Council.
Signed: ___________________________ (Chairman)
Date: ___________________________
1
2
Date of next review: _________________
Expenses and Benefits for Homeworking guidance: https://www.gov.uk/expenses-and-benefits-homeworking/whats-exempt https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2017-to-2018
HPC Expenses policy 1 of 1 Helen du Bois