Policies & Procedures

ITEM

RISK

CHECKS

ACTION BY WHOM

Payroll

Overpayment of public funds, theft.

Two Council members signatories/ authorisers required. 

On-going and on-line  timely monitoring of Council bank account

Members as authorised in Council minutes.

Timesheets

Insufficient budget to cover Clerk hours.

Clerk submits monthly  timesheet

Chairman oversees Clerk workload and reviews priorities and workload requests placed on Clerk.

Unbudgeted additional work hours to be covered from budget.  ..

Requests to Clerk for work from individual Council members to be copied to Chairman 

Council members.

Chairman oversees Clerk workload and reviews priorities and workload requests placed on Clerk.

Invoices

No budget cover.

Additional expense on Council funds.

Work is only commissioned for items in approved budget or in minutes of Council meeting.

Clerk

Council members

Cheque payments

Individual makes erroneous payment or fraud.

Segregation of duties. No one person is in control of the whole process from preparing invoices to effecting payment.

Clerk checks that invoices received are in respect of approved work (budget or minutes) and that it has been completed satisfactorily.

Clerk forwards to nominated Council members for payment.

On Line Bank payments

Individual makes erroneous payment or fraud.

Segregation of duties. No one person is in control of the whole process from preparing invoices to effecting payment.

Two Council members required as part of admin controls to release on-line funds.   

Clerk checks that reason for payment is valid i.e. approved work (budget or minutes) and that it has been completed satisfactory.

Clerk forwards to nominated Council members for payment.