Brief to DAPTC Executive - NALC Draft Model Financial Regulations 2012.
1. General. The revised layout is very much easier to use; previously long
paragraphs have been broken down. The language has been made easier for the
layman to understand. The document allows for sections which are not required to
be removed; it would therefore be improved if auto-paragraph numbering and
bookmark links from the index were used. It must be designed to be used primarily
in digital format - care would have to be taken with cross references although these
tend to be within sections.
1. Clearer description of the council’s and RFO / Clerk’s general responsibilities.
Description of records and control systems
2. Requirements for internal and external audit. Qualifications for internal auditors.
3. Production of Annual Estimates
4. Budgetary Control and Authority to Spend. Correlation to Minutes of meetings. This
includes reviews of salaries before budget setting.
5. Banking Arrangements and Authorisation of Payments. Details of bills for payments
shall be summarised on a schedule which must be approved for payment. Salary
information is to be summarised. The Clerk / RFO is authorised to make payments
where an interest charge may be applied or to make transfers between accounts.
Para 5.9 prohibits members under the Code of Conduct from being present if they
have an interest in a payment to be made, Para 5.11 requires clarification.
6. 2. Instructions for Making Payments. Cheques remain the normal method of
making payments; the regulations allow councils, if they consider it appropriate, to
a. Direct Debits for rents, rates etc
b. Standing Orders for salaries etc.
c. BACS or CHAPS
d. Internet banking transfer( providing evidence of authorisation is retained).
The regulations specify how internet bank is to be operated. Details of computer
control would be better moved to their own section.
e. Use of Debit Cards can only be used by the Clerk / RFO and restricted to a
maximum sum to be set by the council.
f. Pre-paid debit cards may be issued to employees.
g. Any corporate credit card or trade card may only used by the Clerk / RFO.
7. Payment of Salaries, PAYE and NI includes the need to protect personal information
8 to 18 Little change from current Model Finance Regulations
Recommendation: That DAPTC should support the proposed model with the
exception that the detail on control of computers should be moved into its own
A H Gibb