alan tawse - yeovil.gov.uk

Alan Tawse

Alan TawseTown Clerk

Yeovil Town Council

Town House19 Union Street

YeovilSomersetBA20 1PQ

Phone 01935 382424Fax 01935 382429

E-mail [email protected]

25 March 2015

If you need this information in large print, Braille, audio oranother language, please ring 01935 382424

To: All Members of the Policy, Resources and Finance Committee:

Martin Bailey John Hann

Philip Chandler Andrew Kendall

Bridget Dollard Mike Lock (Ex-Officio)

David Dollard Tony Lock (Chairman)

Tony Fife Wes Read

Jon Gleeson Darren Shutler (Vice-Chairman) (Ex-Officio)

Peter Gubbins Alan Smith

Equality Act 2010

The general public sector equality duty places an obligation on a wide range of public bodies(including town and parish councils) in the exercise of their functions to have due regard to theneed to:

Eliminate unlawful discrimination, harassment and victimisation and other conduct prohibitedby the Act

Advance equality of opportunity between people who share a protected characteristic andthose who do not

Foster good relations between people who share a protected characteristic and those whodo not

The protected characteristics are:

Age RaceDisability Religion or BeliefGender Reassignment SexMarriage and Civil Partnership Sexual OrientationPregnancy and Maternity

Recording of Council Meetings

The Local Audit and Accountability Act 2014 allows both the public and press to takephotographs, film and audio record the proceedings and report on all public meetings (includingon social media).

Any member of the public wishing to record or film proceedings must let the Chairman of themeeting know prior to, or at the start of, the meeting and the recording must be overt (i.e. clearlyvisible to anyone at the meeting), but non-disruptive. Please refer to our Policy on audio/visualrecording and photography at Council meetings at www.yeovil.gov.uk This permission does notextend to private meetings or parts of meetings which are not open to the public.

Members of the public exercising their right to speak during the time allocated for PublicComment who do not wish to be recorded or filmed, need to inform the Chairman who will instructthose taking a recording or filming to cease doing so while they speak.

A G E N D A

Public Comment (15 minutes)

1. MINUTES

To confirm as a correct record the Minutes of the previous meeting held on 27January 2015.

2. APOLOGIES FOR ABSENCE

3. DECLARATIONS OF INTEREST

4. CORRESPONDENCE

PAGES5. APPLICATIONS FOR GRANT AID

(Circulated separately)

6. YEOVIL SHOPMOBILITY 2

7. NEW INITIATIVES 3 - 9

8. NEW WARDING ARRANGEMENTS 10 -11

9. CAPITAL FUND 12 - 16

10.CARRY FORWARD REQUESTS 17

11.MEMBERS’ TRAINING 18 - 19

12.RISK MANAGEMENT STRATEGY - 2015/16 20 - 32

13.FINANCIAL STATEMENT – DECEMBER 2014/JANUARY 2015 33 - 60

Public Comment (15 minutes)

6. YEOVIL SHOPMOBILITY

At the last meeting of the Committee, Members considered the merits of thegrant application submitted by Yeovil Shopmobility having regard to theservices that it provided; its reserves and the options available to theOrganisation to raise additional revenue from a variety of sources - includingmembership fees and hire charges (Minute 8/312 refers).

It was noted that should the Committee be minded to support the application,it would be necessary for a Service Level Agreement to be drawn up.

Attention was drawn to a number of matters in the application on whichclarification needed to be sought, and it was noted that despite an increase inthe registered membership of the Organisation over the past year, the overalllevel of contributions had gone down.

Reference was made to the need for Yeovil Shopmobility to review itsbusiness plan with a view to taking a more sustainable approach to its futurefunding arrangements, and it was felt that the introduction of appropriatechanges could form the basis of a Service Level Agreement.

The Committee agreed that the application be deferred pending the outcomeof a meeting between the Chairman, the Town Clerk and representatives ofYeovil Shopmobility to explore ways of helping the Organisation to achieve amore sustainable approach to its future funding arrangements.

A meeting took place earlier this month and a number of issues were raisedand discussed.

The representatives of Yeovil Shopmobility agreed to review their chargingpolicy, hire fees and membership arrangements, and undertook to submit anaddendum to their grant application reflecting the outcome of this review -along with their 2014/15 final accounts, which are currently being prepared.

This additional information will be presented to the next meeting of theCommittee, along with the original application, to enable the application to beconsidered further and, if supported, for an appropriate SLA to be drawn up.

Members are RECOMMENDED to note these developments and to await afurther report to the next meeting.

(Alan Tawse, Town Clerk – 01935 382424)

7. NEW INITIATIVES

The Council has set aside £20,000 per year towards supported new initiativesthat meet the following definition:

“A proposal which will result in a new service, facility, activity or newequipment being procured by the Town Council, for the benefit of thepeople of Yeovil Town, in partnership with other organisations asappropriate”

All of the proposals identified by each of the service committees during thepast year have been investigated by the officers and the outcome of theirinvestigations reported back to the relevant committees.

In December, the Town Council noted the bids made to date by the servicecommittees and agreed to allocate up to £3,000 towards the installation of alarge interactive screen and supporting hardware/software in the Receptionarea of the Town House. This initiative is being pursued with the assistance ofthe District Council’s IT Unit.

The Town Council also agreed to defer a potential bid from the Promotionsand Activities Committee for the temporary provision of an urban water slidein the Town Centre on a suitable date pending further investigations about thepractical implications and the anticipated costs.

Those investigations have since been completed and the outcome reported tothe Promotions and Activities Committee, which has agreed not to pursue theidea and to possibly consider its facilitation as a charity fundraising event inthe future.

This leaves £17,000 unallocated in the current (2014/15) budget, which maybe carried forward subject to the agreement of the Policy, Resources andFinance Committee.

As a result of this exercise, the following further bids have been made by theservice committees:

Promotions and Activities Committee

Proposal for an Electric Buggy

A suggestion was made at the Committee’s January meeting (Minute 8/276refers) regarding the possible provision of an electric buggy carryingpassengers and their luggage in the Town Centre. The idea was put forwardas a potential new initiative, which could be funded from the budget allocatedfor supported proposals.

The Committee agreed that the cost and feasibility of operating such a vehiclebe further investigated and the results be reported to the Committee’s nextmeeting. A copy of the report setting out the results of that investigation andthe completed New Initiatives document form, which were considered by theCommittee earlier this month, is attached at pages 5 to 9B.

It was confirmed at the meeting that providing the service was operated by theTown Council without charging users, no licences would be required tooperate it.

The Committee agreed to support the proposal and to bid for a budgetallocation from the New Initiatives budget to enable a three-month pilot projectto be run during the forthcoming summer.

It is estimated that an allocation of up to £3,000 would need to be made tomeet the hire costs of £1,440 and costs relating to the storage/recharge of thevehicle over this period, insurance and other operating costs.

Recommendation

The Committee is RECOMMENDED to note the bids made by the servicecommittees and to make recommendations to the next meeting of the TownCouncil on the possible funding of supported bids from the New Initiativesbudget.


Proposal for an Electric Buggy

Introduction

Members will recall the suggestion put forward at the last meeting (Minute 8/276refers) regarding the possible provision of an electric buggy carrying passengers andtheir luggage in the Town Centre. The idea was put forward as a potential newinitiative, which could be funded from the budget allocated for supported proposals.

The Committee agreed that the cost and feasibility of operating such a vehicle befurther investigated and the results be reported to this meeting. A copy of thecompleted New Initiatives document form is attached at page 8.

Route

Whilst the initial proposal had envisaged a circular route, it was suggested that thepossibility of extending the service to other parts of the Town Centre be alsoconsidered.

With this in mind, meetings have taken place with the Highway Authority and thePolice, and the circular route attached at page 9 has their support. This links toCentral Road and takes into account the fact that a number of sections of the initialproposal include public highway used by one-way traffic. Bearing this in mind,appropriate adjustments have been made to ensure that the vehicle would travel withthe existing flow of traffic in all of these sections.

It was noted that this route included the potential for establishing interchanges withthe Quedam Shopping Centre and the Box Factory Car Parks, which would enablevisitors and shoppers to park nearby and have easy access to the vehicle.

It was pointed out that arrangements would need to be put in place to ensure that theuse of the vehicle on pedestrian precincts was not impeded by A frames/goodsdisplayed outside shops, and that adequate room was maintained between theparking/loading bays at the junction of Bond Street and Middle Street to allow thevehicle to pass. A number of lockable bollards would also need to be removed whenthe vehicle was in service.

Reference was also made to the need for any vehicle to be provided with anappropriate constant warning system to make pedestrians aware of its presence –including a flashing beacon and an audible bleeper.

The Quedam Shopping Centre is supportive of the principle of the concept and willgive its views when further details of the proposal and its suggested operationemerge.

Vehicle

Whilst there are a number of suppliers of electric buggy type vehicles, these areprimarily designed for “off-road” use such golf courses, airports and the grounds ofhistoric houses.

Extract from agenda of Promotions and Activities Committee meeting heldon 17 March 2015

Given the fact that the proposed route would involve the vehicle travelling alongsections of public highway, the Police have indicated that it needs to comply with therelevant road traffic legislation and be “road legal”.

An electric 6-seater vehicle that meets this requirement has been identified. Thesame manufacturer also produces a 4-seater vehicle. The description andspecifications for both of these vehicles are attached at pages 9A to 9B.

Indicatives prices to purchase/lease (including maintenance) these vehicles are setout below. It should be noted that both vehicles are approximately 1.2m (4 feet)wide.

Model/Seating Capacity Purchase Lease – 3 years Lease – 5 yearsGolia Electric Minibus - 6 seats £38,000 £12,948 pa £8,996 paEP4 LSV - 4 seats £8,900 £3,588 pa £2,548 pa

The Golia gives more protection from the weather and comes with a wheelchairramp as standard. However, the manufacturer has indicated that when a wheelchairis placed in the back, the other passenger seats cannot be used except the seat nextto the driver in the front.

This vehicle comes equipped with:

Maintenance free batteries On board charger Aluminium chassis Electric cab heater

This supplier would be happy to bring a vehicle to Yeovil to provide a demonstrationof its capabilities at no cost to the Council and, depending on vehicle availability,would be willing to provide a vehicle for a three-month pilot to be run over the

forthcoming summer months at a cost of £480 per month (including delivery andcollection).

Drivers

The manufacturer has indicated that both of these vehicles may be driven on anormal licence. Discussions with a number of voluntary/community organisations inthe Town have suggested that there should be no difficulty in finding volunteers todrive this type of vehicle, and training would be available to ensure that suchvolunteers were adequately trained to assist users with mobility problems.

As with any road vehicle, adequate insurance would also need to be taken out tocover the use of the vehicle on the public highway. In addition, a comprehensive riskassessment would be undertaken with the support of the SSDC Streetscene Teamwho already operate similar slow-moving vehicles on public roads and in pedestrianprecincts in the town centre.

Ongoing investigations are being carried out into any licensing requirements thatmay need to be put in place to enable the initiative to operate.

Yeovil Shopmobility

Yeovil Shopmobility have given the proposal their support. They do not anticipatethat the proposed service would compete with the services that they currently supplyto their clients, but would be seen as offering a broader choice – particularly to thoseshoppers and visitors who have mobility problems and do not feel confident to usemotorised scooters and wheelchairs.

Storage/Recharging

The potential need for storage/recharging facilities has been raised with the QuedamShopping Centre and with South Somerset District Council and various possibleoptions are being explored. It is not anticipated that this will be a problem.

Yeovil Country Park

The possibility of also using the vehicle to help improve access from the CountryPark to the Town Centre by persons with mobility problems has been discussed withthe Country Park Manager, who is supportive of the concept and would help meet anidentified need.

It is not suggested at this stage that this would form part of the proposed circulartown centre route but could be used on occasions to help support special eventstaking place in the Country Park.

Recommendation

The Committee is RECOMMENDED to note the above-outlined findings andconclusions and to consider whether it wishes to support a bid for funding to beallocated from the New Initiative fund to enable a three-month pilot project to be runduring the forthcoming summer subject to any necessary licensing requirementsbeing put in place.


NEW INITIATIVE SCHEME SUBMISSION

Information Required Why is this being requested?

Description of thescheme and its location

Electric buggy carrying passengers and theirluggage in the Town Centre.

What benefits will thisscheme provide to thelocal community?

Will enable persons of all abilities to access theTown Centre by providing a free transport service.

What evidence is thereof community supportfor the proposal?

Discussions with Yeovil Shopmobility and feedbackfrom the South Somerset Disability Forum.

Any on-going costssuch as maintenance?

Hire charges (including maintenance) would beincluded in a lease agreement, and there may besome costs to cover the expenses of volunteerdrivers.

Is there any partnershipfunding?

If so what %?

Not yet, although the occasional use by and benefitto other organisations may attract contributionstowards its costs. Payment in kind may be receivedfrom other organisations to cover overnight storageand recharging costs.

Has any other fundingbeen applied for, forexample otherauthorities etc.

If so what was theirdecision and why?

Not yet

Is there local funding (orland) available tosupport delivery of theproposal?

The relevant landowners have already beenapproached and given their support subject to theproject being finalised.

Are there anyconstraints to deliverythis financial year?

Subject to financial support, any licensingrequirements and the availability of a vehicle, theinitiative could be run on a pilot basis for threemonths over the forthcoming summer.

Is the initiativeusually/has beenresponsibility providedby another authority?

A similar scheme successfully operates in WokingTown Centre although it is confined to thepedestrian precinct.

Any additionalcomments?

Set out in the attached report.

8. NEW WARDING ARRANGEMENTS

As a direct result of the Somerset County Council Electoral Review, the number of wardsin the Parish of Yeovil Town has increased from 4 to 11 returning an unchanged total of24 members.

The new parish warding arrangements come into force in time for the local elections inMay 2015, following which the composition of the Town Council will be as follows:

Parish Ward Members

Central 2

East 4

Hollands 1

Long Mead 1

Milford 4

New Town 1

Park 1

Preston 2

South 4

West 3

White Mead 1

Total 24

A new map highlighting the parish wards and their boundaries was drawn up and postedon the Town Council’s website earlier this year – to help local electors and prospectivecandidates understand these changes. A link has also been included to the SSDCElections website to help candidates obtain further information about the nominationprocess.

These changes do not affect the boundaries or composition of District Council Wards,which remain unchanged.

Planning and Licensing Committee

In advance of this year’s Annual Meeting, at which the Town Council will be asked toappoints its Committees for 2015/16, consideration has been given to ways by which allwards can be effectively represented on the Planning and Licensing Committee tofacilitate the participation of local members when planning applications are underdiscussion.

Following discussions with the Chairman of the Policy, Resources and FinanceCommittee and consultation with the Planning Authority, which considersrecommendations made by this Committee as part of their determination process, it isproposed that all Members be appointed to serve on this Committee and that meetingscontinue to be held at the slightly earlier time of 6.00pm on a Monday (except BankHolidays) and that they be held on a monthly basis.

The earlier starting time will provide additional scope for an increased number ofapplications to be considered at each meeting. The Committee would continue to electits Chairman and Vice-Chairman.

Assuming this is supported, it is proposed that the 2015/16 meetings calendar beamended as follows:

2015 2016

27 May 2015 4 January 201615 June 2015 18 January 201629 June 2015 1 February 201613 July 2015 15 February 201620 July 2015 29 February 201627 July 2015 14 March 201624 August 2015 30 March 20167 September 2015 11 April 201621 September 2015 25 April 20165 October 2015 9 May 201619 October 2015 16 May 20162 November 2015 23 May 201616 November 2015

30 November 2015

14 December 2015

There is an occasional need to seek Members’ views on amended applications, which atpresent are referred to the next fortnightly Planning and Licensing Committee meeting tokeep within the eight week turnaround period.

If we were to move to monthly meetings of the Committee, these could be effectivelydealt with by delegating the decision to the Town Clerk in consultation with the Chairmanand Vice Chairman of the Planning and Licensing Committee and the relevant WardMembers.

A similar arrangement has been successfully followed for many years now in relation tostreet naming requests from the District Council when these are received betweenmeetings of the Buildings and Civic Matters Committee and decisions cannot wait untilthe next meeting of that Committee.

Policy, Resources and Finance Committee

Consideration has also been given to the composition of the Policy, Resources andFinance Committee, which currently includes an appointed representative from each ofthe four current parish wards.

Following consultation with the Chairman of the Policy, Resources and FinanceCommittee, it is proposed that in future this Committee comprise the following Membersplus one member appointed by each of the Council’s Committees:

MayorDeputy MayorChairman of the Policy, Resources and Finance CommitteeChairman of the Buildings and Civic Matters CommitteeChairman of the Grounds and General Maintenance CommitteeChairman of the Planning and Licensing CommitteeChairman of the Promotions and Activities Committee

In accordance with Standing Order 48A, the Chairman of the Policy, Resources andFinance Committee would continue to be elected by the Town Council.

As at present and in accordance with Standing Order 45, the Committee will need toreflect the political balance of the Council. Entitlement to any additional seats by virtue ofthis Standing Order will be reviewed after the forthcoming local elections.

The Committee is RECOMMENDED to consider the above-outlined proposals and, ifsupported, to refer them to the Council for approval and adoption.

(Alan Tawse, Town Clerk - 01935 382424)

9. CAPITAL FUND

Introduction

A copy of the Capital Fund is attached at page 16. The sum of £5,503 is currentlyavailable for allocation to new capital schemes.

Former Goldcroft Allotment Site

Future sources of funding include the proceeds arising from the sale of surplus land atthe former Goldcroft allotment site.

In November 2009, the Town Council agreed that approval be given to the acceptanceof the highest bid received for the disposal of the above site subject to the bidderproviding formal satisfactory evidence within the next two weeks of their ability to fundthe acquisition.

The response was reported to the following meeting of the Town Council at which it wasagreed that the disposal to the highest bidder be permitted to proceed.

The disposal of the site proceeded as expected and, following completion of the S.106agreement, the Planning Authority issued a planning certificate on 23 July 2010 grantingoutline planning approval for the residential development of the site. In accordance withthe agreed disposal arrangements, a draft contract was prepared by the Town Council’ssolicitor and submitted to the purchaser’s solicitor.

Following on from the March 2011 Town Council meeting, the outstanding issues wereprogressing towards a conclusion and, as reported to the October 2011 Town Councilmeeting, contracts were expected to be exchanged at the agreed price in the near futurewhereupon in was anticipated that the purchaser would apply for detailed planningconsent or reserved matters approval within the following two months.

The position was reviewed at the February 2012 Town Council meeting, at which astrategy was agreed to resolve the outstanding issues. The disposal arrangements werefurther reviewed by the Town Council in May 2012 and a revised plan of action drawn upto advance the matter.

The conclusions of a Working Group set up to review the disposal of the land; toconsider future options and to make recommendations on the best way forward wereconsidered at the September meeting of the Town Council and unanimously approved,and a further report was submitted to last December’s Town Council meeting.

The report set out further developments that had taken place regarding the disposal ofthe above land following the adoption of a strategy by the Town Council, and details ofthe progress made in relation to the course of action agreed at the September 2012meeting of the Town Council were set out in the report along with copies of the bidsreceived to date in response to the recent marketing exercise.

Following detailed consideration of the bids received and the options available, theCouncil agreed that no action be taken, at this stage, to dispose of the site, and that theland continue to be marketed and an update report be submitted to the March 2013meeting of the Town Council.

In March, the Town Council received an update report and, after giving carefulconsideration to the options available, adopted a revised strategy that would progressthe matter whilst protecting the Council’s interests. An update report was submitted tothe Town Council in May at which it was agreed that the land be withdrawn from themarket pending the outcome of the ongoing planning process.

The application to renew the outline planning consent and the reserved mattersapplication have since been approved by the Planning Authority and, followingdiscussions with the Council’s Property Agent and Solicitor, the options for taking thisproject forward were considered at the April 2014 meeting of the Town Council at whichit was agreed that the land be re-marketed. This will be undertaken in the near futurefollowing which details of the bids received will be submitted to the Town Council.

Former Ski and Activity Centre

Another potential source of funding is the former ski and activity centre should the TownCouncil decide to dispose of the freehold as part of the redevelopment proposals.

Alder King were instructed to market this site on behalf of the Town Council and,following a meeting between the appointed representatives of the Town Council andAlder King, arrangements were made for a revised draft development brief to beproduced and submitted to the July 2008 meeting of the Town Council for consideration.The final brief was adopted at that meeting and the property was marketed andexpressions of interest invited.

Details of those received were reported to the Town Council in March 2009, andMembers approved a process for assessing these bids and reporting back on theirrespective merits with a view to a final decision being taken by the Town Council in duecourse on how best to proceed.

All expressions of interest received were considered by the Steering Group set up togive initial consideration to the matter, and details of the bids received along with theirviews were submitted to the Town Council.

Although the bid put forward by the Yeovil Community Church in September 2009 for theredevelopment of the site as a creative arts centre was supported in principle, theproposal was unable to be progressed at that time owing to factors beyond the Church’scontrol.

In May 2010, the Town Council agreed to concentrate on remarketing the propertyfollowing a review of the current development brief, which were submitted for Members’consideration following the conclusion of the planned investigation by the Council’sProperty Agent.

The result of this exercise was reported to the October 2010 meeting of the TownCouncil at which approval was given to Alder King entering into discussions withrepresentatives of the organisation commissioned to prepare an indicative master planfor the nearby urban village - as part of the emerging Core Strategy (Preferred Options) -with a view to exploring the feasibility of the site being included in the master plan.

The outcome of these discussions was reported to the December 2010 Town Councilmeeting at which it was agreed that representations be made to the Planning Authorityseeking the inclusion of the site in the emerging masterplan for the nearby urban village.Representations were made and, as reported to the January 2012 Town Council

meeting, the site has been included in the master plan, copies of which have beencirculated to all Members.

Further feasibility work is planned, and further updates awaited on the progress of thefuture actions. The Town Council will be involved in the planned further feasibility workon the ski slope site.

In the meantime, the proposed development of Yeovil Summerhouse Urban Village hasbeen identified as a strategic location in the emerging Local Plan (Policy YV4) which, ifincluded in the adopted Plan, will strengthen the case for its future delivery at thatlocation.

The recently published Inspector’s Report confirmed that the inclusion of Policy YV4 isjustified, and supported the proposed location as an “urban regeneration area wherethere is significant potential to deliver environmental and other improvements”.

Other Sources

Any funding beyond these sources will need to be in the form of a loan from the PublicWorks Loan Board, applications for which are considered on their individual merits andsubject to funding availability.

Play Areas

The District Council has been asked to consider the suggested phasing of proposedfuture upgrades having regard to the condition of the play equipment at all of the sitesmanaged by the Town Council and the availability of contributory funding from theDistrict Council.

This work, which was completed last year, involved a further audit of the play areas bythe District Council’s Play and Youth Facilities Team and the results - including ananalysis of the findings and suggested priorities – were reported to the March 2013meeting of the Committee (Minute 8/167 refers) along with the views of the Grounds andGeneral Maintenance Committee on the matter.

A copy of the updated programme is set out below:

Play Area 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 TotalsPreston Park £12,500 £12,500Summerhouse View £10,000 £10,000Kingston View £10,000 £10,000Grass Royal £10,000 £10,000Fielding Road £5,000 £5,000Turners Barn Lane £10,000 £10,000Total £12,500 £10,000 £10,000 £10,000 £5,000 £10,000 £57,500

These figures represent the anticipated contributions from the Town Council andassume that matching contributions will be made by the District Council.

Allocations have been made by both Authorities for the Summerhouse View project,which is currently being upgraded. The Policy, Resources and Finance Committeeidentified how the Town Council would meet its proposed contribution of £10,000towards this scheme, which is via a combination of savings and underspends that wereidentified by the Grounds and General Maintenance Committee in their budget andcarried forward as a planned underspend to 2014/15.

The Committee has also agreed to the funding of the remainder of the programme beingconsidered each year as part of the budget-setting process leading up to the fixing of theprecept. With this in mind, consideration has been given to the Town Council funding itsshare of the cost of its contribution (now £10,000) towards the upgrade of the next playarea in the Rolling Programme – Kingston View.

The total estimated cost of this project has risen to £20,000 and the Town Council’sincreased contribution of £10,000 will be met partly from the 2015/16 budget (£2,500)with the balance of £7,500 being met from savings identified by the Grounds andGeneral Maintenance Committee as set out elsewhere on the agenda.

Existing Programme

Following the necessary funding being put in place by both Authorities, the developmentof the Summerhouse View project commenced earlier this year and a steering groupwas formed to oversee the development and delivery of the project.

The Steering Group has carried out a consultation exercise with local residents andhaving regard to the outcome of this exercise, final designs were produced which havebeen approved by the Grounds and General Maintenance Committee. Following atendering exercise, a contractor was appointed and is currently undertaking the project,which is expected to be delivered within budget during the present financial year.

General Reserve

As previously reported to the Committee, the General Reserve stands at £471,199 and,after taking into consideration agreed carry forwards totalling £31,283 from 2013/14 andother commitments totalling £112,595, the net unallocated balance is £327,321.

The Committee has agreed that, as a matter of policy, a minimum balance of £230,000remains uncommitted in the General Reserve to meet any unexpected revenue needsbeyond those which could be funded from contingencies over the forthcoming financialyear. This is £97,321 (42%) above the agreed minimum balance.

Recommendations

Members are RECOMMENDED:

(1) to note the position concerning the Capital Fund and the General Reserve; and

(2) to note the current position regarding the rolling programme of play areaimprovements.


CAPITAL FUND (as at 31 March 2015)

Balance of Capital Fund as at 31 March 2014 £10,690

Plus Capital Receipts:

Summerhouse View Play Area Upgrade - Revenue Contribution to Capital (RCCO) £10,000£10,000

Sub-total £20,690

Less Capital Expenditure:

£0

New Balance of Capital Fund £20,690

Less Commitments:

Yeovil Country Park - contribution to signage £180Sunningdale Doorstep Green (Phase 3) £2,415Roundabout Enhancements £334Yew Tree Park Play Area Upgrade - YTC final contribution £2,258Summerhouse View Play Area Upgrade - YTC contribution (RCCO) £10,000

£15,187

New Balance (unallocated) £5,503

Notes

1 All future Cemetery capital improvements to be met from revenue contributions to capital by the

Joint Burial Committee

2 Essential play area repair work beyond routine maintenance budgets to be charged to capital

(subject to matching contributions from SSDC)

10. CARRY FORWARD REQUESTS

In accordance with the Council’s adopted financial control policy and to ensure thata co-ordinated approach is taken to the use of any unspent allocated budgets,committees wishing to carry forward any underspends to the following financialyear need to seek the approval of the Policy, Resources and Finance Committee.

The following requests have been made to carry forward unallocated fundsremaining in the relevant 2014/15 budgets along with previously agreed (in italics)unspent allocations:

Committee Purpose Budget Amount

Grounds andGeneralMaintenanceCommittee

Contribution towards the upgradeof Kingston View play area

(Minute 8/301 refers)

Corporate Allotment MaintenanceMaterials and EquipmentFence RepairsLabourWater Mains Refurbishment*

(*saving in contract price)

£1,106£100£1,768£2,160£2,366£7,500

Grounds andGeneralMaintenanceCommittee

Outdoor Gym in Milford Park (inprinciple)

New Initiatives £10,000 carriedforward from2013/14

Planning andLicensingCommittee

Interactive Screen in Reception New Initiatives £3,000

Promotionsand ActivitiesCommittee

Future Town CentreEnvironmental Improvements

Town Centre EnvironmentalImprovements

£8,000 carriedforward from2012/13


Future Town CentreEnvironmental Improvements

Town Centre EnvironmentalImprovements

£8,000 carriedforward from2013/14


Help promote the Town Customised Souvenirs £351

Buildings andCivic MattersCommittee

Enhancement of Yeovil CCTV Community Safety £4,830 carriedforward from2013/14


Enhancement of Yeovil CCTV Community Safety £4,930


Provision of Bus Shelters Transport Support £4,380

The Committee is RECOMMENDED to consider and determine upon theserequests.


11. MEMBERS’ TRAINING

Following the forthcoming local elections and in line with the Council’sadopted Training – Statement of Intent all members will be required toundertake training in the following core areas after their election to the TownCouncil:

Code of Conduct Development Control Planning Policy Budget Setting and Monitoring Law and Procedures relating to Meetings Standing Orders Financial Regulations Delegation Scheme Disability Awareness General Power of Competence

Arrangements will be made for this training to be delivered shortly after theelections.

In addition, all Members will receive a welcome and introduction packimmediately following their election, which will include the followinginformation:

Staff Contacts Calendar of meetings List of Membership of Committees Appointments to Outside Bodies Code of Conduct Register of Interests form Town Guide Best Value Newsletter Committee Budgets Standing Orders Standing Orders with Respect to Contracts Scheme of Delegation Financial Regulations Members PC evaluation form Members training evaluation form Parish Basic Allowance Scheme Note on Civic Events National Association of Local Councils (NALC) Good Councillor’s Guide

As well as general training in subject areas, it is proposed that arrangementsbe made for interested members to receive training in the following personalskills development:

Managing meetings/Chairing skills Working in Committees Presentation skills Dealing with the media

South Somerset District Council has confirmed that it is arranging workshopson the Code of Conduct, Chairing Skills and Equality/Diversity Issues, detailsof which are expected to be circulated to all town and parish councils in thenear future. It is proposed that interested members be encouraged to attendthese workshops and that an external trainer be engaged to provide training inthe other subject areas on convenient dates.

The Council has agreed that, given the importance of effective presentations,all committee chairmen and vice-chairmen should undertake training inpresentation skills.

Training in PC skills will be arranged for interested members who havedevelopment needs in this area once the PC evaluation forms have beenreceived and assessed.

The Committee is RECOMMENDED to note and support the aboveproposals.


12. RISK MANAGEMENT STRATEGY – 2015/16

The Council’s adopted risk management strategy (copy attached at pages 21 to 31)has been revised and developed for the forthcoming financial year.

The adoption of the strategy, which pulls together into one document many of thecontingency plans, procedures and arrangements that the Town Council has alreadyadopted, helps to demonstrate that the Council has adequate corporate governancearrangements in place.

To ensure that these arrangements remain relevant and up-to-date and in line withbest practice, the Council has agreed that the adopted Strategy be reviewed by theCommittee on an annual basis.

The areas set out in the strategy reflect those areas identified in the Guidance onGovernance and Accountability for Local Councils in England, which is publishedJoint Practitioners’ Advisory Group’s (JPAG).

Changes to the current strategy are highlighted by a grey background andincorporate previously reported changes to the Quality Town Council Scheme(Minute 8/316 refers) and the previously agreed wording suggested by the ExternalAuditor regarding the formal recording of the Council’s Internal Audit arrangements(Minute 8/289 refers).

The annual review of this key document along with the programme of workundertaken by the Internal Auditor (copy attached at page 32) ensures that the TownCouncil fulfils its statutory obligation under Regulation 4 of the Accounts and AuditRegulations 2011 to ensure that the financial management of the body is adequateand effective and that the body has a sound system of internal control whichfacilitates the effective exercise of that body’s functions and which includesarrangements for the management of risk.

This programme mirrors the components of review identified in the Practitioners’Guide, and helps the Internal Auditor check the issues that need to be examined andprepare an annual internal report to the Town Council, which is submitted to theExternal Auditor as part of the Annual Return and Statement of Assurance.

It is RECOMMENDED

(1) that the report be noted;

(2) that the draft revised risk management strategy for 2015/16 be adopted; and

(3) that the Committee considers whether it is satisfied that the internal auditarrangements that are in place are effective and meet the Council’s legalobligations.


Yeovil Town Council`

Risk Management Strategy

Yeovil Town Council is committed to identifying and managing risks, using thefollowing procedures, and to ensuring that risks are maintained at an acceptablelevel. The Town Council will take any action that is deemed necessary.

The Town Clerk reviews risks on a regular basis, including any newly identifiedrisks, and will report on such matters to the Policy, Resources and FinanceCommittee. The review will include identification of any unacceptable levels ofrisk.

The Guidance on Governance and Accountability for Local Councils in England(published by the Joint Practitioners’ Advisory Group) makes the followingobservations regarding risk management:

1. Risk management is not just about financial management: it is about ensuringthe achievement of objectives set by the council to deliver high quality publicservices

2. The local council audit approach seeks to encourage local councils toaddress these issues by placing emphasis on the need to keep under reviewand, if need be, to strengthen their own corporate governance arrangements,thereby improving their stewardship of public funds and providing positive andcontinuing assurance to taxpayers

It goes on to make the point that Members are ultimately responsible for riskmanagement because risks threaten the achievement of policy objectives.Accordingly, each year Members should:

a. take steps to identify and update their record of key risks facing the Council

b. evaluate the potential consequences to the Council if an event identified as arisk takes place

c. decide upon appropriate measures to avoid, reduce or control the risk or itsconsequences

d. record any conclusions or decisions reached

To identify the risks facing a council, the Guidance recommends grouping thethree main types of decision that councils take in relation to managing risk,having considered the controls which they need to have in place:

i. Areas where there may be scope to use insurance to help manage risk

ii. Areas where there may be scope to work with others to help manage risk

iii Areas where there may be need to self-manage risk.

DRAFT

SECTION 1

AREAS WHERE THERE MAY BE SCOPE TO USE INSURANCE TO HELPMANAGE RISK

1 A RISK IDENTIFICATION

a. Protection of physical assets e.g. buildings, furniture, equipmentand regalia

All physical assets are insured with Zurich Municipal.

b. Risk of damage to third party property or individuals as a result ofthe Council providing services or amenities to the public

Yeovil Town Council has public liability Insurance of £15,000,000. Ithas also personal accident liability cover for employees and membersunder the above policy.

c. Risk of consequential loss of income or the need to provideessential services following critical damage, loss or non-performance by a third party (consequential loss)

Included in insurance policy cover.

d. Loss of cash through theft or dishonesty (fidelity guarantee)

The Council has fidelity guarantee cover up to £1,000,000 for allmembers and employees.

e. Legal liability as a consequence of asset ownership (publicliability)

See b. above

1 B INTERNAL CONTROLS

a. Maintain an up-to-date register of Assets and Investments

An Asset Register is compiled annually by the Responsible FinancialOfficer (Town Clerk) and presented to Council with Annual Accountseach year. Investments are reviewed on a monthly basis.

b. Regular maintenance arrangements for physical assets

The Town Clerk and the Maintenance Operative undertake regularinspection of the properties under the Council’s direct management.Maintenance of buildings, sites and equipment is undertaken on aplanned and a responsive basis. Playground equipment is checked andmaintained independently by South Somerset District Council on aweekly basis. Yeovil Cemetery is checked and maintained by its ownworkforce.

c. Annual Review of risk and the adequacy of insurance cover

The Responsible Financial Officer reviews the insurance coverannually, makes recommendations, as necessary, to the Policy,Resources and Finance Committee and updates cover as required.

d. Ensuring robustness of insurance providers

There are two main insurers for local councils – Zurich Municipal andAON. Yeovil Town Council uses Zurich Municipal and the RFO isconfident that the company is sufficiently robust.

1 C INTERNAL AUDIT ASSURANCE

a. Review of internal controls in place and their documentation

Internal controls are reviewed as necessary by the Town Clerk and theInternal Auditor. Their recommendations are submitted to Councilthrough the Policy, Resources and Finance Committee.

b. Review of management arrangements regarding insurance cover

This forms part of the Policy, Resources and Finance Committeereview at time of annual renewal

c. Testing of specific internal controls and reporting findings tomanagement

This is undertaken as part of the audit process. Reports are presentedto the Policy, Resources and Finance Committee and minutedaccordingly

SECTION 2

AREAS WHERE THERE MAY BE SCOPE TO WORK WITH OTHERS TOHELP MANAGE RISK


a. Security for vulnerable buildings, amenities or equipment

Appropriate security devices are fitted to all of the Council’s buildingsand linked, as necessary, to a central control station. Designated staffare responsible for the security of these buildings.

In the event of any breaches of security, appropriate measures aretaken as soon as practicable to re-secure the property. Crime reportsare obtained for all breaches of security by contacting Avon andSomerset Constabulary.

b. Maintenance for vulnerable buildings, amenities or equipment

All premises are maintained within the approved budget. Maintenanceis undertaken in-house where possible and external contractors usedas required.

c. Banking Arrangements, including borrowing or lending

Reviewed periodically by Policy, Resources and Finance Committee.All cheques require two Members’ signatures. The Policy, Resourcesand Finance Committee review all payments and income following theirconsideration by the service committees.

d. Provision of amenities / facilities for local community groups

The Council has approved the hire of Monmouth and MilfordCommunity Halls, and the Town House on a charge basis. Conditionsrelating to the use of these premises have been adopted by theCouncil.

e. Vehicle or equipment lease or hire

The Council owns a vehicle, which was originally procured under alease (with an option to purchase) following a competitive tenderingexercise. The option to purchase was exercised in January 2010 whenthe lease expired.

f. Professional services, contractors etc.

The Council endeavours to ensure that wherever possible it has theopportunity to select (from several) the provider of any professionalservice it requires. Where necessary, all prospective contractors arerequired to provide references of other organisations for which theyhave recently undertaken similar work.


a. Standing Orders and financial regulations dealing with the awardof contracts for services or the purchase of capital equipment

The Council has adopted Standing Orders that govern the awarding ofcontracts. These are currently undergoing a formal review.

b. Clear statements of management responsibility for each service

Under the Council’s Scheme of Delegation, each of the servicecommittees and the Policy, Resources and Finance Committee havedelegated management responsibility for their own budgets.

The Council has adopted a financial control policy, which stipulates thatcontingencies are included in a separate budget and that bids for theuse of these funds be considered by the Policy, Resources andFinance Committee.

This approach is consistent with the way in which unspent revenuebalances are now dealt with, and it ensures that all Committees havethe same opportunity to put forward bids for additional expenditureduring the financial year.

The policy also requires any bids to carry forward unspent budgetallocations to be submitted to the Policy, Resources and FinanceCommittee for approval.

c. Regular scrutiny of performance against targets

In accordance with Best Value, performance targets for a wide range ofservices provided by the Council are set for the forthcoming year on anannual basis, following a review of the previous year’s achievementsagainst set targets.

d. Arrangements to detect and deter fraud and/or corruption

Invoices are subjected to scrutiny by both the Responsible FinancialOfficer and the Council’s authorised cheque signatories. Monthly BACSpayments are similarly scrutinised.

e. Regular bank reconciliations, independently reviewed

Bank statements are received monthly and a reconciliation undertakenby the Finance Administrator, which are inspected by the ResponsibleFinancial Officer.



Internal controls are reviewed as necessary by the Town Clerk and theInternal Auditor. Their recommendations are submitted to Councilthrough the Policy, Resources and Finance Committee.

b. Review of minutes to ensure legal powers are available and thebasis of the powers recorded and correctly applied

The Town Clerk gives advice and makes recommendations to theCouncil and its committees, and endeavours to ensure that theCouncil’s decisions are lawful. Where appropriate, the relevant legalpowers upon which decisions are made are recorded in the minutes ofmeetings. The minutes of meetings are reviewed during the auditprocess.

c. Review and testing of arrangements to prevent and detect fraudand corruption

The use of Standing Orders, Financial Regulations, Standing Orderswith respect to Contracts and the Delegation Scheme form part of the

internal controls that contribute towards the prevention and detection offraud and corruption.

d. Review of adequacy of insurance cover provided by suppliers

Where appropriate, suppliers are required to submit evidence ofappropriate insurance cover.

e. Testing of specific internal controls and report findings tomanagement

This is undertaken as part of the audit process. Reports are presentedto the Policy, Resources and Finance Committee and minutedaccordingly.

SECTION 3

AREAS WHERE THERE MAY BE A NEED TO SELF-MANAGE RISK


a. Keeping proper financial records in accordance with statutoryregulations

Financial records are kept in accordance with the statutoryrequirements and are reviewed as part of the Audit process.

b. Ensuring all business activities are within legal powersapplicable to Parish Councils

See Section 2 Internal Audit Assurance (b)

c. Complying with restrictions on borrowing

The Council is within the current borrowing parameters.

d. Ensuring that all requirements are met under employment lawand Inland Revenue regulations

Inland Revenue calculations are made undertaken as part of themonthly payroll arrangements and are subject to the audit process.Salary forecasts are undertaken as part of the budget setting processand incremental increases paid in accordance with adopted nationalagreements. Regular advice is provided by the South WestEmployers (SWE) on employment matters, and independent legaladvice is taken as necessary.

e. Ensuring all requirements are met under Customs and Exciseregulations (especially VAT)

All such requirements are met by the Responsible Financial Officerand the Internal Audit process.

f. Ensuring the adequacy of the annual precept within soundbudgeting arrangements

Each year, the Council adopts a financial control strategy aimed atensuring that the Council achieves a sustainable balanced budgetwhilst, at the same time, maintaining flexible ways of responding tofuture requests for unforeseen and inescapable expenditure.

As part of this strategy, all Committees are asked to keep theirexpenditure within suggested maximum limits – with any proposedincreases beyond those suggested being matched by reductionselsewhere in their respective budgets.

All committee budgets are reviewed by the Policy, Resources andFinance Committee whose recommendations are submitted forapproval by full Council in accordance with the Council’s budgetprocedure.

g. Ensuring the proper use of funds granted to local communitybodies under specific powers or Section 137

Grant applications are considered by the Policy, Resources andFinance Committee. Section 137 grants are recorded in the minutesof the relevant meeting and listed separately in the annual accounts.The General Power of Competence set in the Localism Act 2011,which the Council adopted in July 2012, gives the Council widerpowers to act and its use is similarly recorded.

h. Proper, timely and accurate reporting of the Council business inthe minutes

The Town Clerk is responsible for ensuring that minutes are preparedin respect of meetings of the Town Council and its Committees.Minutes are distributed to Members in advance of the subsequentmeeting, verified as a correct record as one of the first items ofbusiness of that meeting and signed at the meeting. Failure to do soalong with any amendments is recorded. Committee minutes arepresented to full Council for information and comment.

i. Responding to electors wishing to exercise their rights ofinspection

The rights of inspection to electors are adhered to in accordance withcurrent legislation. The Council has adopted the model publicationscheme provided by the Information Commissioner, which sets outthe rights of members of the public to access documents under theFreedom of Information Act 2000.

j. Meeting the laid down timetables when responding toconsultation invitations

Every effort is made to meet specified timetables when responding toconsultation invitations.

k. Meeting the requirements for Quality Town Council status orother accreditation

The Town Council achieved this status in February 2005 and wassuccessful in its application for re-accreditation in February 2009.Following the recent conclusion of a national review of the scheme,now known as the Local Council Award Scheme, the Town Councilhas been granted Foundation level accreditation.

l. Proper document control

Paperwork is retained in accordance with national guidelines andrelevant documents are available for viewing on request. All incomingmail is date stamped.

m. Register of members’ interests and gifts and hospitality is place,complete, accurate and up-to-date

A copy of the Register is held by the Town Clerk, and the original isretained by the Monitoring Officer at South Somerset District Council.It is the responsibility of individual members to notify the Town Clerkand the Monitoring Officer of any amendments.


a. Regular scrutiny of financial records and proper arrangementsfor the approval of expenditure

Comprehensive measures are in place for the monitoring and reviewof expenditure. These include the preparation of detailed annualbudgets setting out heads of authorised expenditure, and regularreports to all committees on actual/budgeted expenditure to date.

b. Risk assessments carried out and recorded

These are undertaken as appropriate with the results of theassessments recorded and any required action undertaken.

c. Recording in the minutes the precise powers under whichexpenditure is being approved

See Section 2 Internal Audit Assurance (b.)

d. Regular returns to the Inland Revenue; contracts of employmentfor all staff; systems of updating records for any changes inrelevant legislation reviewed by Council

Inland Revenue Returns are completed and salaries calculated in-house on a monthly basis, and are subject to internal audit. Allmembers of staff are issued with contracts of employment, and theirterms and conditions of employment reviewed as necessary. Staffingissues are referred to the Policy, Resources and Finance Committee.

Systems are in place for updating records for any changes in relevantlegislation.

e. Regular returns of VAT

The Town Clerk is responsible for the regular completion andsubmission of VAT returns, and for ensuring that adequate training isin place for the staff responsible for their preparation.

f. Developing system of performance measurement

Staff appraisals are undertaken on an annual basis with a writtensummary of the points covered during each appraisal issued to thestaff concerned.

g. Procedures for dealing with and monitoring grants, or loans,made or received

Regular statements are received and scrutinised of the outstandingloan to the Town Council from the Public Works Loan Board. Grantsmade to local organisations by the Town Council towards equipmentand other tangible expenditure are only paid upon production of anoriginal invoice.

h. Minutes properly numbered with a master copy kept insafekeeping

All Council and Committee minutes are correctly numbered. Theseare loose-leaf and the approved signed copies are bound andretained in a fireproof safe.

i. Documented procedures to deal with enquiries from the public

Telephone calls, letters and e-mails are dealt with as soon aspracticable and an appropriate response made within approvedperformance targets.

j. Documented procedure to deal with responses to consultationrequests

Consultation requests are referred to either full Council or the relevantCommittee, and the agreed response is minuted.

k. Monitoring arrangements regarding Quality Council status

A watching brief is maintained in preparation for the next (normallyquadrennial) review of the Council’s current accreditation.

l. Documented procedures for document receipt, circulation,response, handling and filing

The Town Clerk receives and delegates all mail. All matters forreferral to full Council or a Committee are identified and allocated.

Mail for action by administration is dealt with accordingly and filedwhen actions are completed.

m. Procedures in place for recording and monitoring members’interest and gifts and hospitality received

See Section 3 Risk identification (l.)

n. Adoption of Codes of Conduct for members and employees

In August 2012, the Council adopted the provisions of the single Codefor Somerset following the introduction of new regulations by theGovernment as part of the Localism Act 2011. The conduct expectedof employees is set out in their individual contracts of employmentand related correspondence. At present, there is no statutory code foremployees.


The Council shall ensure that there is an adequate and effectivesystem of internal audit of its accounting records, and of its system ofinternal control in accordance with proper practices. Any officer ormember of the Council shall make available such documents andrecords as appear to the Council to be necessary for the purpose of theaudit and shall, as directed by the Council, supply the ResponsibleFinancial Officer, Internal Auditor, or External Auditor with suchinformation and explanation as the Council considers necessary forthat purpose.

The Internal Auditor shall be appointed by and shall carry out the workin relation to internal controls required by the Council in accordancewith proper practices.

The Internal Auditor shall:

be competent and independent of the financial operations of theCouncil;

report to Council in writing, or in person, on a regular basis witha minimum of one annual written report during each financialyear;

to demonstrate competence, objectivity and independence, befree from any actual or perceived conflicts of interest, includingthose arising from family relationships; and

have no involvement in the financial decision making,management or control of the Council.


The Town Clerk and the Internal Auditor review internal controls asnecessary. Their recommendations are submitted to Council throughits Policy, Resources and Finance Committee.

b. Review of minutes to ensure legal powers in place, recorded andcorrectly applied

See Section 2 Internal Audit Assurance (b.)

c. Testing of income and expenditure from minutes to accountingsystem, from bank statements to accounting system, fromminutes to statements etc. including petty cash transactions

The testing of these procedures forms part of the internal controlscurrently in place. The system is also tested during the audit process.

d. Review and testing of arrangements to prevent and detect fraudand corruption

The testing of these arrangements forms part of the internal controlscurrently in place. The system is also tested during the audit process.

e. Testing of specific internal controls and reporting findings tomanagement

Where appropriate, the results of such testing as part of the internalcontrols will be reported to the appropriate Committee or Council.Similar reporting to Council will be made as part of the internal audit.

f. Computer data safety

All necessary procedures and documents are computerised and alldata is regularly backed-up and stored off-site.

March 2015

DARKIN MILLER ~ CHARTERED ACCOUNTANTS

INTERNAL AUDIT PROGRAMME FOR LOCAL COUNCILS – 2014/15

1. PROPER BOOK KEEPING

a. Is the cash book maintained & up to date?

b. Is the cash book arithmetically correct? c. Is the cash book regularly balanced?

2. PAYMENT CONTROLS a. Has the Council formally adopted standing orders and financial regulations?

b. Has a Responsible Financial Officer been appointed with specified duties?

c. Are payments in the cash book supported by invoices, authorised and minuted? d. Are payments correctly coded?

e. Has VAT on payments been identified, recorded and reclaimed?

f. Have items or services above a de minimis amount been competitively tendered? g. Are large capital contracts correctly administered?

3. RISK MANAGEMENT ARRANGEMENTS a. Does a scan of the minutes identify any unusual financial activity?

b. Do the minutes record the council carrying out an annual risk assessment?

c. Is insurance cover appropriate and adequate?

d. Are arrangements in place to provide continuity in the clerk’s absence?

e. Are published management reports correct?

4. BUDGETARY CONTROLS

a. Has the council prepared an annual budget in support of its precept?

b. Is actual expenditure against the budget regularly reported to the council?

5. INCOME CONTROLS

a. Is income properly recorded and promptly banked? b. Is all income due to the council collected?

c. Do prices charged agree with those set by the Council?

d. Is VAT output tax treated correctly? e. Are security controls over cash adequate and effective?

f. Does the precept agree with that approved in the previous year’s budget?

6. PETTY CASH CONTROLS

a. Is all petty cash spent recorded and supported by VAT invoices/receipts? b. Is petty cash expenditure reported to the council?

c. Is petty cash reimbursement carried out regularly?

7. PAYROLL CONTROLS

a. Do all employees have contracts of employment with clear terms and conditions?

b. Do salaries agree with those approved by the Council? c. Are other payments to employees reasonable, properly supported and approved by the council?

d. Are all payments and deductions correctly coded and suspense accounts promptly cleared?

e. Has PAYE/NIC been properly operated by the council as an employer? f. Have pension contributions been correctly calculated and paid over?

g. Has the correct amount of net pay been made to the correct employee?

8. ASSETS CONTROLS

a. Does the council keep an asset register of all material assets owned?

b. Are the asset/investment registers up to date? c. Is the basis of valuation correct?

9. BANK RECONCILIATION a. Is there a bank reconciliation for each account?

b. Is bank reconciliation done regularly and in a timely fashion?

c. Are there any unexplained balancing entries in any reconciliation?

d. Is the value of investments held summarised on the reconciliation?

10. YEAR END PROCEDURES a. Are year end accounts prepared on the correct basis?

b. Do the accounts agree with the cash book?

c. Do the comparative figures agree with last years statements? d. Are there any significant unexplained variances from budget?

e. Is there an audit trail from the underlying records to the accounts?

f. Where appropriate have debtors and creditors been properly recorded? g. Is s137 expenditure separately recorded and within limits?

h. Are investments verified by statements or passbooks?

i. Are reserve funds adequate and regularly reviewed? j. Are there any obvious errors or inconsistencies in the financial statements?

k. Do the figures on section 1 of the annual return agree with the financial statements?

l. Has the Council correctly accounted for and met responsibilities for Trust Funds in its care? m. Have agreed audit recommendations been implemented?

alan tawse - yeovil.gov.uk

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