Subject

Risk (s) Identified

Risk Level

Management / Control of Risk

Review/Assess/Revise

Risk Level

following Review

Review

Findings

(June 2023)

Precept

Adequacy of

precept

in order for the

Council to

carry out its

Statutory duties

H

To determine the precept amount required, the Council receives budget update information monthly. At the

precept meeting, held not later than the end of November each year, the Council receives a budget report, including actual position and projected position to the end of year, and indicative figures or costings obtained by the RFO.

With this information the Council maps out the required monies for standing costs and projects for the following year and applies specific figures to budget headings, the

total of which is resolved to be the precept amount to be requested from West Lindsey District Council. The figure is submitted to the PC by the Clerk.

Existing procedure satisfactory.

L

Monthly accounts are given at each meeting.

The draft budget was circulated at the November 2022 meeting.

This was reviewed by Councillors for agreement at the January 2023 meeting.

This was submitted to WLDC within the deadline dates set.

Precept received 1.4.23

Financial

Records

Unsatisfactory records

Financial

irregularities

L

L

L

L

L

The Council has Financial Regulations in place.

Reconciliation completed by the Clerk/RFO.

Two signatories required on all cheques plus internal and external audit.

All financial obligations are resolved and clearly minuted before any commitment.

3 Councillors are listed on the bank mandate for signatory purposes.  The Clerk is on the mandate for admin purposes only

Online payments now used – always made with the Clerk and one other Councillor in presence.

Existing procedure satisfactory

Existing procedure satisfactory.

Existing procedure satisfactory.

Existing procedure satisfactory.

Existing procedure satisfactory.

Existing procedure satisfactory.

L

M

H

L

H

M

Reviewed and approved November 2022, next review due November 2023.

New Natwest account is now open.

Online payments can only be made with 2 people present

Bank and banking

Unsatisfactory checks

Errors by bank

L

L

The Council has Financial Regulations which set out banking requirements.

Monthly reconciliation of accounts

Existing procedure satisfactory

L

L

Financial regulation reviewed and approved.

Monthly bank mandates are drawn up by the Clerk.  Anu issues raised with the Chairman

Cash

Loss through

dishonesty or error

L

The council hold no petty cash or cash float

No change required

L

Reporting and

auditing

Information

communication

L

L

Financial information is a fixed agenda item. 

The Finance Report is discussed or reviewed and approved at each meeting.

Existing procedures

satisfactory.

Existing procedure satisfactory.

L

L

Grants

Receipt of grant

L

Parish Council does not presently receive any regular grants.

Procedure would be established, if required

L

Grants and

support payable

Power to pay.

Authorisation of

Council to pay

L

Any such expenditure must go through the agreed Council process of approval, minuted and listed accordingly if a payment is made using S137 powers of expenditure

Existing procedure satisfactory.

M

Grants and donation policy reviewed February 2023.  Next review February 2024.

Election Costs

Risk of election

Costs

L

The Council will allow a reserve amount of funds in order to fund any contested elections.

Should be included in financial statement when

setting precept

M

Best value

accountability

Work awarded

Incorrectly.

Overspend on

services.

Use of funds not

giving value for

money

L

L

L

Normal Parish Council practice is to endeavour to get three quotations for any substantial purchase/work to be undertaken (purchases over £500).

If problems encountered with a contract the Clerk investigates the situation and reports to the Council.

Effective budget management, Forward planning

Existing procedure satisfactory.

Include when reviewing Financial regulations.

L

L

L

Business

continuity

Council not being able to continue its business due to unexpected or unfortunate

circumstances.

Loss of grants from District and County

Councils. Drain on limited funds. Pressure regarding precept setting

L

M

All files and records are kept in secure locked cabinet at the Clerk/RFO’s home/Blue sports unit mobile. Both the Clerk and Chairman have access to these records.

Clerk ensures a weekly back up takes place – more frequently in peak admin times such as meeting week to external hard

drive. Council must ensure that there are always at least three authorised cheque signatories.

In the event of short term illness, the Clerk will inform the Chair/Vice – Chairman of absence as soon as possible. If the Clerk has failed to arrive within 10 minutes of meeting start time and no contact has been made, the meeting will continue, and one of the councillors will note the minutes of the meeting.

In the event the Clerk is unavailable longer term (more than 1 month), the Chairman/Vice – Chairman will contact WLDC members’ services for further advice.

A full review of all additional expenditure should be undertaken, activity prioritised and a budget impact analysis produced

Existing Procedures

satisfactory.

Council to seek alternative

funding sources where possible.

Council to maintain very close watch on spending and ensure effective budget planning process.

L

L

Chairman, vice chairman and Clerk have a key to locked filing cabinet.

Back ups now taken weekly using One Drive

Clerk/RFO

Loss of Clerk

Limited funds for advertising.

Actions taken by

Clerk/performance

in post

Fraud

Health and safety

M

L

L

M

L

Set aside contingency in budget to pay for this type of eventuality.

Clerk supported in role by Councillors.

LALC training when required and access to relevant assistance and legal advice if necessary.

Requirements of Employee dishonesty (Cover by insurance LALC) adhered to.

All employees to be provided with satisfactory clothing, equipment and training needed to undertake their roles

Performance appraisals to be

undertaken.

Existing procedures

satisfactory.

Monitor health and safety

requirements and insurance

annually.

L

L

L

L

To approve Clerks membership to LALC

VAT

Reclaiming/charging

L

The Council has Financial Regulations which set out requirements regarding VAT recovery.

Existing procedures satisfactory

L

Annual Return

Must be submitted

within time limits

(normally mid-June)

L

Annual Return is completed and submitted within the prescribed time frame by the Clerk.

Annual Return completed and signed by the Council, submitted to Internal Auditor for completion and signing, then checked and sent to External Auditor within time frame.

Existing procedures

satisfactory.

L

Now using the LALC Internal audit scheme – any issues picked up have been dealt with.

2022-23 Audit signed off by internal auditor.

Legal Powers

Illegal activity or

payments

L

All activity and payments within the powers of the Parish Council to be resolved at full Council Meetings, including reference to the power used under the Finance section of agenda and Finance report monthly.

Appropriate policies and procedures in place

Existing procedures satisfactory

Policies and procedures to be

reviewed as appropriate

L

Minutes/agendas/

Notices and

Statutory Documents

Accuracy and legality

Conduct of Business

Non-compliance

with statutory requirements

L

L

L

Minutes and agenda are produced in the prescribed manner by the Clerk and adhere to the legal

requirements.

Minutes are approved and signed at a subsequent Council meeting.

Agenda displayed according to legal requirements.

Business conducted at Council meetings is managed by the Chair (or vice chair in his/her absence).

Clerk advises Council of statutory requirements

Existing procedures

satisfactory.

Members adhere to Code of Conduct.

L

L

L

Code of Conduct re signed off May 2023.

Members’

interests

Conflict of interests

Register of

members interests

M

M

Declarations of interest by members at Council meetings

Register of members’ interests’ forms reviewed regularly.

Existing procedures

satisfactory.

Members take responsibility

to update register

L

L

Insurance

Adequacy

Cost

Compliance

LALC Insurance

Legal action taken against Councillors/Council

L

L

L

L

L

An annual review is undertaken of all insurance arrangements.

Employers and Employee liabilities a necessity and within policies. Ensure compliance measures are in place.

Fidelity checks in place.

Public liability insurance is held.

Employee dishonesty insurance is held.

Public liability insurance is held.

Existing procedure satisfactory.

Insurance reviewed annually.

Members to adhere to Code of Conduct.

L

L

L

L

L

Data protection

Policy provision

L

The Parish Council is registered with the Data Protection Agency and an annual standing order is in place to ensure continued registration.

Ensure annual renewal of

Registration

M

GDPR Policy due for review

Freedom of

Information

Policy Provision

M

M

The Council has a Model Publication scheme in place.

A FOI policy is now in place

The Parish Council is aware that if a substantial request came in it could create a number of additional hours’ work.

Monitor any requests made

under FOI.

Fee to be applied for FOI requests which require more than 2 hours of Clerk time to research.

L

L

Publication scheme reviewed February 2023, next review March 2024.

Communication

Lack of effective

communication

with residents.

Lack of support for

Council

M

M

Notice board used to publicise meetings, including agendas and minutes. Articles in parish newsletter.

Councillor information leaflet circulated.

Website – includes details of meetings, councillor information, policies and procedures, planning news, useful contacts and points of interest.

Neighbourhood plan & Character Assessment made for 2014 – 2039. Included on website

Further work on Council’s website to bring it up to date and include further items of

interest to residents and visitors.

Consultation on key issues to

test residents’ views and raise

profile of Council

M

L

Website is now up to date – Clerk to maintain this and look into other content that can be added

PHYSICAL

EQUIPMENT OR

AREAS

Assets

Loss or damage

Risk/damage to

third party

property

L

L

An annual review of assets is undertaken for insurance provision

Public liability is held.

Existing procedures satisfactory

Existing procedures satisfactory

L

L

Maintenance

Disrepair of assets

L

All assets owned by the Parish Council to be regularly reviewed and maintained.

All repairs and relevant expenditure for any repair is actioned/authorised in accordance with the correct procedures of the Parish Council. Assets are insured.

The Clerk can undertake emergency expenditure after consultation with the Chairman.

Existing procedures satisfactory

L

Dunholme Parish Council Notice board (at Co-op)

Street furniture

Risk of damage/Theft

L

M

No formal inspection procedures are in place but the notice board is regularly visited by either Clerk or Councillors.

Any reports of damage or faults are reported to the Parish Council and dealt with in accordance of the correct procedures of the Council.

No inspection procedures in place

Existing procedures satisfactory

Quarterly inspections to be

undertaken by an appointed

councillor

L

L

Councillors regularly walk the village and report any issues.

Meeting locations

Adequacy

Health & Safety

Loss of current

facility

L/M

L

L

The Parish Council meeting is held in the Jubilee Room at the village hall.  This venue is considered to have appropriate facilities for the Clerk, members and the general public.

Existing procedures satisfactory

Existing procedures satisfactory.

Council to procure/identify an

alternative facility

L

L

L

Council records –

paper

Loss through:

Theft

Fire

Damage

M

M

M

The Parish Council records are stored at the village hall.

Records include historical correspondences, minutes, insurance, and bank records. The documents are stored in lockable cabinets.

Damage (apart from fire) and

theft is unlikely, so provision is satisfactory.

L

L

L

Council records -

Electronic

Loss through:

Theft, fire damage

or corruption of

computer

L

The Parish Council electronic records are stored on the Council laptop held with the Clerk at her home.

Back-ups of electronic data are made at minimum on a weekly basis.

Anti-virus measures in place.

Existing procedures considered satisfactory

L

COUNCIL FUNCTIONS

Public functions organised by the Parish Council

Health and safety of general public

L

Apart from monthly meetings, the Parish Council very infrequently hold public functions.

As and when these functions are organised the Parish Council will undertake an independent health and safety risk assessment.

Existing procedure satisfactory

L