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									  Police Authority


Financial Regulations

     July 2010
Contents
                                                                  PAGE

1. Overview

1.1    Introduction                                                 1
       Definitions                                                  1
1.2    Scope and Observance                                         2
1.3    Responsibilities                                             3
           Executive Director Finance and Resources                 3
           Chief Constable                                          4
           Depute Chief Constable                                   4
           Personal Responsibilities                                5
           Delegation                                               5
1.4    Corporate Governance                                         5
1.5    Review of Financial Regulations                              6

2. Financial Planning

2.1    Capital Expenditure Planning                                 8
2.2    Capital Expenditure 10 Year Budgets                          9
2.3    Revenue Expenditure and Income Planning                      9
2.4    Revenue Expenditure and Income 3 Year Budgets                9

3. Financial Management

3.1    Monitoring of Capital Expenditure                            10
3.2    Monitoring of Revenue Expenditure and Income                 10
3.3    Changes to Approved Budgets                                  11
3.4    Accounting Procedures and Records                            12
3.5    Bad Debts                                                    13

4. Internal Financial Arrangements

4.1    Banking Arrangements and Cheques                             15
4.2    Income Collection                                            16
4.3    Imprest Holdings, Petty Cash and Floats                      17
4.4    Orders for Goods and Services                                18
4.5    Payment of Accounts                                          19
4.6    Tax and VAT Management                                       22
4.7    Stocks and Stores                                            24
4.8    Inventories                                                  25
4.9    Payroll, Pensions and Travel & Subsistence                   25
4.10   Contracts for Building, Construction or Engineering Work     27

5. Risk Management and Control of Resources

5.1    Property and Security                                        29
5.2    Information Governance and Security                          30
5.3    Audit Services                                               30
5.4    Prevention and Detection of Fraud and Corruption             31
5.5    Risk Management and Insurance                                32
6. External Financial Arrangements

6.1   Partnerships                   34
6.2   External Audit                 37
1.      OVERVIEW

1.1     Introduction

Police Financial Regulations

1.1.1   The Police Financial Regulations set out the corporate rules for the financial
        management of Fife Constabulary. Fife Constabulary has these regulations
        as it is both good management practice and the Police Authority, is
        required, by statute, to make proper arrangements for its financial
        management.

1.1.2   The Police Financial Regulations are intended to enable Fife Constabulary
        police officers and employees to carry out their jobs in an efficient manner
        and free from the risk of being accused of impropriety. Where there is any
        doubt about what the correct procedure is or if the Regulations are
        themselves constraining the achievement of legitimate Fife Constabulary
        goals, the matter should be raised with the Executive Director Finance and
        Resources or his/her nominated representative.

Status of Police Financial Regulations

1.1.3   The Police Financial Regulations provide the framework for managing the
        Fife Constabulary financial affairs. They apply to every Member and
        employee of the Police Authority and police officers and employees of the
        Fife Constabulary and anyone acting on its behalf.

Where the Police Financial Regulations Fit In

1.1.4   The Police Financial Regulations are linked to other internal regulatory
        documents forming part of the Police Authority Governance arrangements.
        These include Fife Council’s

             Standing Orders
             Scheme of Administration
             Scheme of Delegation
             Scheme of Tender procedures
             Finance Strategy

Definitions

1.1.5   These Regulations shall be known as the “Fife Council Police Financial
        Regulations 2009” (Police Financial Regulations).

1.1.6   In these Regulations, unless the context otherwise requires, the following
        expressions shall have the meaning assigned to them, that is to say -

             “ the 1973 Act” means the Local Government (Scotland) Act 1973;
             “ the 2003 Act” means the Local Government (Scotland) Act 2003;
             “Council” means Fife Council;
             “Police Authority” means Fife Council as the sole Police Authority for
        Fife;
             “Committee” means the Police, Fire and Safety Committee, Fife
        Council;
              “Chief Executive” means the Chief Executive of Fife Council

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          “Chief Constable” means the Chief Constable, Fife Constabulary;
          “Chair” means the Chairperson of the Police, Fire and Safety
        Committee;
          “Officer” means Police Officer;
          Force Finance Officer means the officer designated by the Chief
           Constable to be responsible for ensuring the observance and
           implementation of the Financial Regulations and instructions from the
           Executive Director Finance and Resources .

Content of the Police Financial Regulations

1.1.7   The Police Financial Regulations identify the financial responsibilities of the
        full Council acting as the Police Authority, Members, police officers and
        employees, Chief Constable, the Depute Chief Constable, Fife
        Constabulary, the Head of Paid Service (Chief Executive and Clerk to the
        Police Authority), the Monitoring Officer (Executive Director Performance
        and Organisational Support), the Proper Officer (Executive Director Finance
        and Resources), Force Finance Officer and the Audit and Risk
        Management Services Manager.

1.1.8   The Police Financial Regulations are set out under a number of broad
        sections. Each section contains an explanation of the relevance of that
        area, a set of regulations and, where necessary, reference to supporting
        detailed guidance.

1.1.9   All Members, police officers and employees have a responsibility for taking
        reasonable action to provide for the security of the assets under their
        control, and for ensuring that the use of those resources is legal, properly
        authorised, provides value for money and achieves best value.


1.2     Scope and Observance

1.2.1   The Police Authority, Fife Constabulary, their Members, police officers and
        employees shall observe these Police Financial Regulations and supporting
        guidance notes.

1.2.2   Any contravention of or potential non-compliance with these Police
        Financial Regulations must be reported immediately to the Executive
        Director Finance and Resources , who may discuss the matter with the
        Clerk to the Police Authority, Chief Constable, Depute Chief Constable and
        any other Executive Director or Head of Service as appropriate, to
        determine any action to be taken.

1.2.3   These Police Financial Regulations will be applied and interpreted in a
        manner which is consistent with the obligations contained within the
        Council’s Standing Orders, Scheme of Delegation, Scheme of
        Administration, Scheme of Tender Procedures and Finance Strategy.

1.2.4   Any police officer or employee acting within the terms of a joint committee or
        partnership should refer to the governance arrangements relevant to that
        Committee/Partnership, in addition to these Police Financial Regulations. It
        should be noted that any such arrangements are, in all respects, subservient
        to these Police Financial Regulations.

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1.2.5     These Police Financial Regulations are made by Fife Council in terms of
          Section 95 of the Local Government (Scotland) Act 1973 (the 1973 Act),
          which requires every local authority to make arrangements for the proper
          administration of its financial affairs and to ensure that the Proper Officer of
          the authority has responsibility for the administration of those affairs.

1.2.6     The Local Authority Accounts (Scotland) Regulations 1985 (the 1985
          Regulations) place upon the Proper Officer the duty to determine the
          system of accounting control and the form of accounts and supporting
          records, and to ensure that these accounts and records are kept up to date.

1.2.7     For the purposes of the 1973 Act and the 1985 Regulations, the Proper
          Officer is the Executive Director Finance and Resources. These Police
          Financial Regulations are part of the “proper administration of the Council’s
          financial affairs”.

1.3       Responsibilities

Roles –

Executive Director Finance and Resources

1.3.1     The Executive Director Finance and Resources shall be the Proper Officer
          of the Council in terms of Section 95 of the 1973 Act, S35 of the Local
          Government in Scotland Act 2003 (the 2003 Act) and the appropriate
          provisions of The Prudential Code for Capital Finance in Local Authorities,
          and, shall be responsible for the administration of the financial affairs of the
          Police Authority.

1.3.2     The Executive Director Finance and Resources shall be responsible for
          issuing instructions for safe and efficient arrangements for the receipt of
          monies payable to, and for the issue of monies payable by, the Police
          Authority and Fife Constabulary. He/she shall make the arrangements for
          keeping the accounts of the Council, including the Police Authority, in terms
          of Section 96 of the 1973 Act.

1.3.3     The Local Authority Accounts (Scotland) 1985 Regulations require that,
          subject to any statutory requirements and to any instructions given to the
          Proper Officer (as defined in Regulation 1.3.1 above), the Police Authority’s
          system of accounting control and the form of accounts and supporting
          records should be determined by the Proper Officer and that he/she shall
          ensure that the system of accounting control is observed and that the
          accounts and supporting records are kept up to date.

1.3.4     Where, in these Financial Regulations, procedures, systems, documents,
          instructions, etc. require to be provided or approved by the Executive
          Director Finance and Resources , alterations can only be made with his/her
          approval.

1.3.5     The Executive Director (Finance & Resources) is entitled to report upon the
          financial implications of any matter relating to the Police Authority. To assist
          the Executive Director (Finance & Resources) to fulfil his obligations as the
          Section 95 Officer for the police authority, the Chief Constable will ensure
          that administrative arrangements are in place which give assurance that the

                                          -3-
         financial affairs of Fife Constabulary are open and transparent. This would
         include agreed protocols for the exchange of information with the Executive
         Director (Finance & Resources) that would include all budget and
         monitoring reports and any variation from the intimated budget. The
         Executive Director (Finance & Resources) must be satisfied that the
         financial implications are adequately and fully explained within any such
         report.

1.3.6    In the event that the Executive Director Finance and Resources considers
         that Regulation 1.3.5 is not being complied with, he/she may instruct the
         Chief Constable to submit all reports to him/her prior to their inclusion on an
         agenda, a copy of such instruction to be submitted to the Clerk of the Police
         Authority.

1.3.7    In the event of the Executive Director Finance and Resources reporting to
         committee on matters of financial implication to Fife Constabulary, other
         than of a strategic nature, he/she shall consult with the Chief Constable as
         necessary.

1.3.8    The Executive Director Finance and Resources        shall arrange for the
         examination and evaluation of the adequacy and effectiveness of internal
         control and the efficiency with which resources are utilised by Fife
         Constabulary and its police officers and employees.

1.3.9    The terms of reference and key aspects of the operation of the above
         arrangements will be set out in an Internal Audit Charter and Terms of
         Reference which will be approved by Standards and Audit Committee and
         amended as necessary from time to time.

Roles – Chief Constable

1.3.10   The Chief Constable will be responsible for ensuring that reports submitted
         to committees by her / him containing proposals which have financial
         implications are discussed with the Executive Director Finance and
         Resources prior to such reports being submitted to the committee.

1.3.11   The Chief Constable will be responsible for ensuring that the Financial
         Regulations are complied with in respect of matters falling within her / his
         jurisdiction. For the observance and implementation of the Financial
         Regulations and accounting instructions given by the Executive Director
         Finance and Resources , the Chief Constable shall designate a Force
         Finance Officer who shall, for this purpose, be a qualified accountant (i.e. a
         member of a CCAB body) whose role and responsibilities will be set out in
         internal management documents. The Force Finance Officer will report to
         the Executive Director Finance and Resources              on all professional
         accounting matters.

Roles – Depute Chief Constable

1.3.12   The responsibility for the day to day financial management is delegated to
         the Depute Chief Constable




                                         -4-
Personal Responsibilities

1.3.13   All Elected Members, police officers and employees of the Police Authority
         are responsible for ensuring that they use the equipment, materials and
         resources entrusted to them in a responsible and lawful manner. They
         should familiarise themselves with the Council’s requirements under these
         Regulations and other similar policies; for example the policy on the
         personal use of computer equipment.

1.3.14   If anyone is in any doubt as to their obligations, they should seek advice
         from their line manager. Any unresolved questions of interpretation should
         be referred to the Audit and Risk Management Services Manager.

1.3.15   All Elected Members, police officers and employees of the Police Authority
         should strive to achieve best value and avoid legal challenge to the Council.
         These responsibilities similarly apply when Members or police officers and
         employees are representing the Police Authority on external bodies and
         joint ventures.

1.3.16   In the course of their duties Members, police officers and employees will
         see financial and other materials of a confidential nature. There is a
         general responsibility that all such matters are not disclosed except to
         authorised personnel.

1.3.17   Members, police officers and employees who serve in a decision making
         capacity as members of outside bodies, whether companies, trusts or other
         associations owe duties and responsibilities to those bodies which are
         separate and distinct from their duties owed to the Police Authority. On
         occasions, it is likely that their duties owed to the outside body and to the
         Police Authority will conflict. The Council has approved guidance on this
         subject, entitled “Guidance to Councillors and Officers who serve on
         Outside Bodies” which should be followed.

1.3.18   All police officers and employees must report to their line manager any
         illegality, impropriety, breach of procedure or serious deficiency in the
         provision of service. Police officers and employees are able to do this
         without fear of recrimination providing they act in good faith via the
         Council’s Whistleblowing Policy contained in the Council’s Employee Code
         of Conduct.

Delegation

1.3.19   Where authority is delegated to the Chief Constable, decisions should be
         further delegated to the lowest appropriate level as close to the point of
         service delivery as is appropriate in the circumstances. This further
         delegation should be outlined in a Fife Constabulary Scheme of Delegation.



1.4      Corporate Governance

1.4.1    Corporate governance is about the structures and processes for decision
         making and accountability, controls and behaviour throughout the Police
         Authority and Fife Constabulary. The fundamental principles of corporate
         governance are:

                                        -5-
        Openness:        anyone with an interest in the Police Authority and Fife
                         Constabulary affairs should have confidence in the
                         decision making and management processes and the
                         individuals involved in them. This confidence is gained
                         through openness in the Police Authority and Fife
                         Constabulary affairs and by providing full, accurate and
                         clear information which leads to effective and timely action
                         and scrutiny.

        Integrity:       there should be honesty, selflessness, objectivity and high
                         standards of propriety and probity in the stewardship of the
                         Police Authority and Fife Constabulary funds and the
                         management of the Police Authority and Fife Constabulary
                         affairs. Integrity is dependent on the effectiveness of the
                         control framework and on the personal standards and
                         professionalism of Members, police officers and
                         employees.

        Accountability: there needs to be a clear understanding by everyone
                        involved in the Police Authority and Fife Constabulary
                        affairs of their roles and responsibilities. There should also
                        be a process which provides appropriate external scrutiny
                        of the decisions and actions of those involved in the Police
                        Authority and Fife Constabulary affairs including the
                        stewardship of the Council and Police Authority funds and
                        performance.

1.4.2   These Financial Regulations supported by guidance notes are an essential
        component of the corporate governance of the Police Authority and Fife
        Constabulary.

1.4.3   In order to demonstrate that they are complying with these fundamental
        principles the Police Authority and Fife Constabulary will need to ensure
        that their systems and processes are:

        •     monitored for their effectiveness in practice; and

        •     subject to review on a continuous basis to ensure that they are
              current.

1.4.4   To ensure compliance with good governance the Executive Director
        Performance and Organisational Support is responsible for providing the
        Standards and Audit Committee with a review of the Council’s Code of
        Corporate Governance on an annual basis.

1.5     Review of Police Financial Regulations

1.5.1   The Police Financial Regulations will be reviewed as necessary and at least
        annually. These Regulations shall be subject to any alteration, variation or
        amendment which the Council, as Police Authority, and following
        consultation with the Chief Constable, may consider necessary or
        appropriate at any time.



                                        -6-
1.5.2   These Regulations shall cease to have effect in the event that Fife Council
        ceases to be the Police Authority for Fife.




                                      -7-
2.      FINANCIAL PLANNING

This section outlines the arrangements for financial planning in relation to
capital and revenue expenditure.

2.1      Capital Expenditure Planning

To facilitate the decision making process and support capital investment
decisions, the Prudential Code requires Councils to agree and monitor a
number of prudential indicators including external borrowing limits, in order to
assess the affordability, prudence and sustainability of the capital plan.

2.1.1   The Executive Director Finance and Resources will be responsible for the
        preparation of the Prudential Code Indicators, ensuring that capital
        expenditure plans are within affordable limits for the Council and Police
        Authority.

2.1.2   The Chief Constable will be responsible for prioritising and risk assessing all
        capital projects within their proposed capital plan.
2.1.3   The Chief Constable shall be responsible for preparing and providing detailed
        information for the production of the forecast of capital expenditure in
        consultation with the Executive Director Finance and Resources .
2.1.4   These forecasts, together with the revenue consequences (including any
        additional staffing resources), will be brought together by the Chief Constable
        in consultation with the Executive Director Finance and Resources in the
        Police Capital Plan for submission to the Committee.
2.1.5   From time to time the Executive Director Finance and Resources shall issue
        guidance on what constitutes capital expenditure including de minimis levels
        where appropriate. The determination of capital expenditure will be at the sole
        discretion of the Executive Director Finance and Resources in accordance
        with proper accounting practice and professional accounting regulations.

2.1.6   In the preparation of the capital expenditure plans it is the responsibility of the
        Fife Constabulary, in conjunction with their accounting team, to assess the tax
        implications of the identified options including the preferred option.

2.1.7   Fife Constabulary will be required to identify the full revenue consequences of
        the projects being proposed for funding when preparing Capital Plans. In
        addition they will be required to demonstrate from where the funding for the
        revenue consequences will be met. The requirement for additional revenue
        resources will be considered as part of the revenue budget process as Fife
        Constabulary will be asked to identify these as part of the process
.
2.1.8   Fife Constabulary will be required to submit to their respective strategic
        committee a forecast of capital expenditure for the planning period ahead.
        This will be within the Planning Totals previously set by Policy, Finance and
        Asset Management Committee. The format of the Plan shall be determined
        by the Executive Director Finance and Resources and will reflect the policies
        and procedures approved by the Policy, Finance and Asset Management
        Committee.




                                           -8-
2.2       Capital Expenditure 10 Year Budgets

Approval of Capital Expenditure
2.2.1   The Chief Constable, in consultation with the Executive Director Finance and
        Resources , will submit to the Committee an estimate of capital expenditure
        (to be known as the Capital Programme) for the planning period.
2.2.2   The Capital Plan will be prepared in accordance with Police Authority policy
        prepared by the Chief Constable in consultation with the Executive Director
        Finance and Resources and the projects contained therein will be deemed
        to have approval to proceed provided that:

        a) the Capital Plan is approved by Fife Council sitting as the Police Authority;

        b) the estimated total cost (at out-turn prices) at the time of the approval of a
           contract does not exceed the provision in the Capital Plan, or alternatively
           any excess cost does not exceed the tolerance limits set from time to time
           by the Investment Strategy Group (ISG). The total cost of the project must
           still be able to be contained in the overall total for the Police Authority;

        c) the Executive Director Finance and Resources is satisfied that the Capital
           Plan is an affordable, prudent and sustainable plan for the Council and this
           is demonstrated in the forecast Prudential Indicators;


2.3       Revenue Expenditure and Income Planning

Sections 2.3 and 2.4 detail the Council’s requirements for the preparation of
Revenue Estimates covering three financial years. The Chief Constable has a
key role to play in supplying the Executive Director Finance and Resources
with accurate and timeous information, in order to ensure that realistic budgets
are set. The approval of the Revenue Budget by the Council, as Police
Authority, gives the Chief Constable the authority to incur appropriate
expenditure.


Planning of Revenue Expenditure and Income
2.3.1 In consultation with the Chief Constable, the Executive Director Finance and
      Resources will be responsible for preparing a 3-year revenue budget for Fife
      Constabulary which takes account of the revenue implications of the Capital
      Plan. The revenue budget shall be driven by the Police planning process in
      order that resources are directed to priority areas. This shall form part of the
      budget that is agreed by full Council and shall be referred to as the Police
      Authority Budget.

2.4     Revenue Expenditure and Income 3 Year Budgets

2.4.1   For the purposes of general financial control and, for the fixing of charges as
        required by legislation, annual estimates of revenue expenditure and income
        will be prepared and submitted to Fife Council, as the Police Authority, in
        respect of Fife Constabulary in the manner set out in succeeding paragraphs.


                                          -9-
2.4.2   In sufficient time each year to enable compliance with prescribed dates for
        Committee submissions, the Executive Director Finance and Resources
        shall intimate to the Chief Constable the necessary requirements for the
        preparation of the estimates, taking into account any directions given on
        financial policy by Fife Council, as the Police Authority, and by Fife Council’s
        Policy Finance and Asset Management Committee.
2.4.3   The Executive Director Finance and Resources shall determine the detailed
        form of the estimates in accordance with the directions of Fife Council as the
        Police Authority.
2.4.4   The Chief Constable will be responsible for the preparation of estimates that
        are within the overall budget provision approved by Fife Council’s Policy,
        Finance and Asset Management Committee and in accordance with any
        directions issued by the Executive Director Finance and Resources .
2.4.5   In terms of Section 108 of the 1973 Act and other relevant statutory
        provisions the Executive Director Finance and Resources will compile a draft
        Revenue Budget for the Council that includes the Police Authority Estimates
        along with a report indicating the implications of the draft budget as
        appropriate.
2.4.6   The expenditure and income proposals of the Chief Constable contained
        within the Revenue Budget shall be deemed to have approval and may be
        implemented by the Chief Constable when the Fife Council as the Police
        Authority has approved the Budget, subject to any other requirements
        contained within these Financial Regulations, any other regulations,
        requirements or controls approved by the Police Authority, or other legislative
        requirements being met.



3.1      MONITORING OF CAPITAL EXPENDITURE

Monitoring of Capital Expenditure
3.1.1   In consultation with the Chief Constable, the Executive Director Finance and
        Resources will be responsible for ensuring there is an effective system of
        monitoring the rate of expenditure on capital projects, in relation to the agreed
        Capital Plan. Based on exception reporting, the Policy, Finance and Asset
        Management Committee will determine the reporting content, timescale and
        frequency required for monitoring statements and the Executive Director
        Finance and Resources and the Chief Constable will be responsible for
        ensuring compliance with this.

3.1.2   Any proposal to include a new project or to increase the financial provision for
        an existing project, within the Capital Plan after it has been approved by the
        Police Authority must be the subject of further approval by the appropriate
        Committee following receipt of a report from the Chief Constable. The project
        will be deemed to have approval to proceed provided the requirements set
        out in 2.2.2. (a) to (c) have been met.

3.2     MONITORING OF REVENUE EXPENDITURE AND INCOME

This section provides details of the Police Authority’s requirements for
budgetary control and the framework for reporting to Committees.



                                         - 10 -
Budget monitoring is an essential tool in developing a business and
management culture which continually monitors and reviews the use of
resources in seeking to achieve the strategic aims of the Police Authority.
3.2.1   The primary responsibility for detailed monitoring and control of the Fife
        Constabulary budget lies with the Chief Constable. The Executive Director
        Finance and Resources         has a responsibility to ensure that detailed
        monitoring by the Chief Constable is carried out and that relevant financial
        information is provided in a format and within a suitable timescale to allow
        such monitoring.
3.2.2   In order to assist in this matter, the Executive Director Finance and
        Resources      will ensure that an appropriate framework for budgetary
        management and control is in place, and that regular monitoring statements
        are produced for monitoring purposes.
3.2.3   The Policy, Finance and Asset Management Committee will determine the
        reporting content, timescale, frequency and receiving committee(s) required
        for monitoring statements and the Executive Director Finance and Resources
        and the Chief Constable will be responsible for ensuring compliance with this.
3.2.4   In line with the policy on Exception Reporting the Chief Constable shall report
        to the Committee when the budget is forecast to be either over or underspent
        by £250,000. If the budget is forecast to be overspent proposals shall be
        outlined as to how the Chief Constable plans to recover the position.
3.2.5   As early as possible in the succeeding financial year, the Executive Director
        Finance and Resources         will submit, to the Policy, Finance and Asset
        Management Committee, a report setting out the likely out-turn revenue
        income and expenditure for the previous financial year compared with the
        budget, together with an explanation of major variations. The budget carry
        forwards shall be agreed in line with the agreed policy.
3.2.6   The Annual Accounts, which incorporate the Police Authority Accounts, will
        be prepared in accordance with the Code of Practice on Local Authority
        Accounting in the UK The completed accounts must be forwarded to the
        Controller of Audit no later than the 30 June of the same year.



3.3     CHANGES TO APPROVED BUDGETS

This section details the arrangements for transferring budget from one head of
expenditure to another. This is known as budget virement and the facility
provides the Chief Constable with flexibility to change budgets within
authorised levels, in order that services can be delivered. The Financial Plans
that are published act as the approved budget and detail the budget for Fife
Constabulary. Therefore any changes to budgets shall be made in accordance
with budget transfer policy.

3.3.1    Approval of the Revenue Budget by the Council as Police Authority gives
         the Chief Constable the authority to incur expenditure in line with the heads
         of expenditure detailed within the published Financial Plans.
.
3.3.2    Expenditure cannot be incurred where there is no provision within the
         revenue budget.    Decisions regarding additional resources including
         supplementary estimates are taken at the Policy, Finance and Asset


                                        - 11 -
Management Committee.        The Committee has authority to transfer
resources between Services and budget heads as detailed in the guidance
referred to in section 3.3.3 below. This applies equally to income and
expenditure budgets.




                            - 12 -
3.3.3    The Executive Director Finance and Resources may from time to time
         issue budget transfer guidance which details the framework for the transfer
         of budgets within and/or between Fife Constabulary’s revenue budgets
         including the responsibilities of the Chief Constable for virement.

3.3.4    Any income received during the year which is in excess of that budgeted for
         should be reported by the Chief Constable to the Committee if over
         £100,000 and to the Policy, Finance and Asset Management Committee
         when in excess of £250,000. The budget transfer guidance referred to in
         3.3.3. above also applies to additional income received.

3.3.5    The Policy, Finance and Asset Management Committee may approve
         separate regulations for transfers of budget in special circumstances.

3.3.6    Expenditure which is essential to meet any immediate needs created by a
         sudden emergency, or which is referable to Section 84 of the 1973 Act, may
         be incurred subject to this being reported forthwith to the Clerk to the Police
         Authority and as soon as possible thereafter to the Executive Director
         Finance and Resources            and to the Policy, Finance and Asset
         Management Committee.


3.4     ACCOUNTING PROCEDURES AND RECORDS

This section outlines the Police Authority’s requirements for accounting
procedures and records, allocation of accounting duties, submission of grants
and the retention of financial records.

3.4.1 The Executive Director Finance and Resources , as proper officer, is
      statutorily responsible for all financial matters in which the Police Authority is
      involved. As such, the Executive Director Finance and Resources will issue
      guidance for procedural control which ensure that:

                    All expenditure is a proper charge.

                    All income due to the Police Authority is collected.

                    All assets are protected.

                    All liabilities are accounted for.

                    Proper financial reports are prepared.

3.4.2 The Executive Director Finance and Resources will ensure that the accounts
      are properly maintained and prepared in accordance with Council policy, the
      relevant legislation and appropriate Codes of Practice.

3.4.3 The following will be carried out according to procedures and instructions
      issued by the Executive Director Finance and Resources :

                     the determination of the format of financial records.

                     preparation of the statutory Abstract of Accounts.


                                          - 13 -
                     production of financial information in Service Plans including
                      estimated revenue and capital expenditure.
3.4.4 Fife Constabulary has the duty to provide all information requested by the
      Executive Director Finance and Resources for the purpose of maintaining
      these accounts and records. Fife Constabulary is also responsible for
      ensuring that the procedures laid down by the Executive Director Finance and
      Resources , for completing the annual accounts, are carried out timeously
      and accurately.
3.4.5   The Force Finance Officer shall be responsible for providing necessary and
        reasonable assistance to staff of the appointed external auditor insofar as
        they may require access to records, working papers and other documents.
3.4.6 The following principles shall be observed in the allocation of accounting
      duties:

                     the duties of providing information regarding sums due to or
                      from the Police Authority and of calculating, checking and
                      recording these, shall be separated as completely as possible
                      from the duty of collecting or disbursing them;
                     persons charged with the duty of examining and checking the
                      accounts of cash transactions shall not themselves be engaged
                      in any of these transactions;
                     all checking and authorisation undertaken by Police Officers
                      and employees should be evidenced by initials or signature,
                      whichever is appropriate.

3.4.7    All claims, returns or written submissions relating to grants and financial
         statistics shall be submitted to Finance and Procurement and must be
         signed by an authorised signatory within Fife Constabulary. Any exception
         to this must be agreed by the Executive Director Finance and Resources .

3.4.8    Financial records, including documentation relative to contracts for work
         done, services and supplies, shall not be disposed of other than in
         accordance with arrangements approved by the Executive Director Finance
         and Resources .

3.4.9    Financial records, including documentation relative to contracts for work
         done, services and supplies, shall not be disposed of other than in
         accordance with arrangements approved by the Executive Director Finance
         and Resources .


3.5     BAD DEBTS

This section relates to the authority of the Executive Director Finance and
Resources to write off bad debts and the reporting thereon. Additionally, it
authorises the Executive Director Finance and Resources and the Chief Legal
Officer to lodge claims with the appropriate person when pursuing bad debts
(See 3.7.3 below).

3.7.1    Once all methods of debt recovery in relation to outstanding debts have
         been exhausted, the Executive Director Finance and Resources , or his /



                                       - 14 -
        her nominated employee, is empowered to write off any such sums as bad
        debts.

3.7.2   Write-offs for individual debtors in excess of £50,000 will be reported by the
        Executive Director Finance and Resources to the Policy, Finance and
        Asset Management Committee along with an annual summary of bad debts

3.7.3   The Executive Director Finance and Resources or the Chief Legal Officer,
        as appropriate, shall lodge claims with the appropriate person (including
        liquidators, administrators, administrative receivers, supervisors of
        compositions or schemes, trustees in sequestration and trustees under a
        trust deed for creditors) in relation to sums due to the Council as Police
        Authority.




                                       - 15 -
4       INTERNAL FINANCIAL ARRANGEMENTS

4.1     BANKING ARRANGEMENTS AND CHEQUES

This section covers the arrangements of the Council’s main bank accounts
including those used on behalf of the Police Authority and those opened by
Fife Constabulary. Fife Constabulary may operate bank accounts for Petty
Cash Imprest and other such arrangements agreed with the Executive Director
Finance and Resources .

4.1.1   The Executive Director Finance and Resources, or such members of
        Council staff authorised by the Executive Director Finance and Resources
        for that purpose, shall be responsible for issuing instructions in connection
        with the arrangements for opening all Bank Accounts in the name of the
        Council, including those used on behalf of the Police Authority, and for the
        ordering, issuing and safe-keeping of cheques for the Council’s main
        banking accounts. With the agreement of the Executive Director Finance
        and Resources , cheques may be held in the safe keeping of the Council
        Information Officer, Fife Council.
4.1.2   All cheques on the Council’s main bank accounts, including those used on
        behalf of the Police Authority, shall be signed by the Executive Director
        Finance and Resources , or, in consultation with the Executive Director
        Finance and Resources , by such members of Council staff approved by
        the Council for that purpose.
4.1.3   The Executive Director Finance and Resources , or such employees
        authorised by the Executive Director Finance and Resources , for that
        purpose, shall be responsible for authorising all payments from or transfers
        between the Council’s main bank accounts.
4.1.4   The Executive Director Finance and Resources , or such members of staff
        authorised by the Executive Director Finance and Resources          for that
        purpose, shall be responsible for giving any indemnity required by the
        Council’s bank regarding the signature on cheques by mechanical means,
        or pre-signed computer cheques, or where the services of a security firm are
        used for the deposit or receipt of cash at the bank.
4.1.5   For all other accounts opened with the authority of the Executive Director
        Finance and Resources , but operated by Fife Constabulary, cheques shall
        be signed by two signatories unless by prior agreement of the Executive
        Director Finance and Resources .




                                       - 16 -
4.2      INCOME COLLECTION

This section details the procedures and responsibilities for the collection and
banking of income. The Chief Constable must ensure that all money collected
by his / her staff is accounted for correctly and banked as soon as possible.

4.2.1    The Executive Director Finance and Resources shall be responsible for
         ensuring the adequacy of arrangements for the collection of all income
         accruing to the Police Authority. This does not absolve the Chief Constable
         from his / her responsibility to ensure that he / she has proper arrangements
         in place for collection of monies at all locations and for all services provided.
4.2.2    Where the nature of income requires a receipt (e.g. cash), this must only be
         given on a receipt in a format that has been approved by the Executive
         Director Finance and Resources .
4.2.3    All income collected by police officers or employees of Fife Constabulary
         must be paid directly, without delay, into a Council bank account as directed
         by the Executive Director Finance and Resources .
4.2.4    Payments from income collected on behalf of Fife Constabulary must only
         be made with the specific authority of the Executive Director Finance and
         Resources , and from specific locations. A full list of such payments and
         locations will be made available to and agreed by the Executive Director
         Finance and Resources .
4.2.5    All income collected on behalf of the Fife Constabulary must be notified at
         the earliest opportunity or within agreed timescales to the Executive Director
         Finance and Resources .
4.2.6.   The Chief Constable is responsible for ensuring that contracts, lease and
         other agreements entered into which involve the receipt of income for Fife
         Constabulary are notified, in writing, to the Executive Director Finance and
         Resources .
4.2.7    Goods or services supplied by Fife Constabulary and not paid for at the
         time, must be subject to an official invoice raised via Fife Council’s corporate
         invoicing system administered by the Debtors Team. The Chief Constable
         is responsible for ensuring that such invoices are issued within 10 days after
         the goods or services have been supplied.
4.2.8    Personal cheques shall not be cashed out of money held on behalf of the
         Police Authority.
4.2.9    All transfers of official money between the Fife Constabulary’s police officers
         shall be evidenced in the records of Fife Constabulary by the signature of
         both police officers.
4.2.10   The Executive Director Finance and Resources shall be responsible for
         ensuring that all receipts, documents, books, tickets and other papers
         relating to the collection of income are suitable for their purpose and
         adequately controlled.
4.2.11   The Executive Director Finance and Resources can delegate the authority
         for the purchase and control of such items to the Chief Constable where
         he/she considers this necessary and shall specify the means of control to be
         adopted. The Chief Constable shall be responsible for ensuring that proper



                                         - 17 -
          records of the issue and stocks of such receipts and documents are
          maintained.
4.2.12    The Chief Constable will ensure that scales for discretionary charges are
          reviewed annually. A report detailing these and all other charges must be
          reported to the Committee.

4.3      ADVANCES – IMPREST HOLDINGS, PETTY CASH AND FLOATS

This section provides guidance on the use of cash imprests, petty cash and
floats.

Imprests are reimbursable cash balances which are held for specific
purchases.

Petty Cash is meant for small value purchases as defined in the Petty Cash
Regulations.

Floats are made available to provide change to assist in cash collection.

4.3.1    The Executive Director Finance and Resources shall provide such advances
         to police officers and employees as he/she considers necessary for the
         purposes of defraying petty cash and other expenses or as a change float for
         cash collection duties.
4.3.2    The Executive Director Finance and Resources will specify the conditions
         relating to such advances, including the form and manner in which the
         accounts will be kept and these conditions will be kept in the Petty Cash
         Regulations.
4.3.3    For the safe keeping of advances, bank accounts may only be opened by or
         under the direction of the Executive Director Finance and Resources in the
         name of Fife Constabulary and shall not be permitted to be overdrawn.
4.3.4    Payments from petty cash imprests shall be limited to minor and other items
         of expenditure of a type or value as may have been approved in advance by
         the Executive Director Finance and Resources . As a general rule petty cash
         imprests should not be used to pay for goods or services which, in the normal
         course of business, would be expected to be ordered through the Council’s
         procurement and purchase order arrangements .Payments shall be supported
         by a voucher. Apart from the exceptions referred to in Para 4.2.4 cash
         received on behalf of the Police Authority shall not be used to defray
         expenditure.
4.3.5    Nominated police officers and employees will be personally responsible for
         such advances, including the keeping of cash and stamps in a safe and
         lockfast place.
4.3.6    On leaving Fife Constabulary, or otherwise ceasing to maintain responsibility
         for an imprest, imprest holders and holders of cash floats shall account to the
         Chief Constable for the total amount advanced.
4.3.7    The Chief Constable shall ensure adequate arrangements are in place for the
         security and correct operation of imprest accounts and, upon request, shall
         provide the Executive Director Finance and Resources with a certificate of
         the imprest held.



                                         - 18 -
4.3.8   The Chief Constable shall also ensure the timeous record keeping of the
        imprest and that frequent reconciliations of cash held are undertaken.
4.3.9   The Chief Constable shall be entitled to review the use made of imprests and
        reduce or close imprests as considered appropriate, in consultation with the
        Executive Director Finance and Resources .




4.4     ORDERS FOR GOODS AND SERVICES

This section covers the guidance on the ordering of goods and services. It
covers responsibilities, authorisation and documentation.

Section 4.11 contains information on contracts and tendering for contracts for
building, construction and engineering work.

4.4.1   The Chief Constable shall be responsible for all orders emanating from Fife
        Constabulary and shall fully observe all instructions issued by the Executive
        Director Finance and Resources       and by the Procurement and Supplies
        Manager. Unless exemptions apply, validated by the Executive Director
        Finance and Resources and the Procurement and Supplies Manager, all
        contracts entered into by Fife Constabulary for goods and services must
        comply with the terms of the Fife Council’s Scheme of Tender Procedures. All
        contracts, orders and tenders must adhere to Council payment terms of 30
        days from receipt of invoice and inform suppliers that payment will be by
        B.A.C.S. Any exceptions to the Council’s payment terms must be approved
        by the Executive Director Finance and Resources.
4.4.2   All orders shall be issued in a form approved by the Executive Director
        Finance and Resources . All orders issued via the OneWorld purchasing
        system, or by the use of purchase cards, shall be raised only by police
        officers and employees authorised to do so by the Chief Constable and shall
        be raised in accordance with the instructions contained in the current user
        manuals issued by the Executive Director Finance and Resources , as
        supplemented by any additional guidance or instructions.
4.4.3   Where authority is delegated for the approval of orders, the names of the
        police officers and employees who hold this delegated authority should be
        held by the Executive Director Finance and Resources and by Procurement
        and Supplies. Where orders are being signed, the names of the police officers
        and employees and specimens of their signatures should be held by
        Procurement and Supplies. Value levels of delegated authority should be
        stated in all cases.
4.4.4   Where official order forms or books are in use, these will be prepared by
        Finance and Procurement in consultation with the Executive Director Finance
        and Resources . Once issued for Fife Constabulary use, official order books
        must be held securely and used in numerical sequence. If an order is
        cancelled prior to issue, all parts of the cancelled form must be retained by
        Fife Constabulary.



                                        - 19 -
4.4.5   All orders not given in writing or by electronic submission must be confirmed
        by an official order in accordance with the Ordering Procedures issued by
        Procurement and Supplies, and this must be done not later than the next
        working day. Such orders should only be used in exceptional circumstances.
4.4.6   Except as provided elsewhere in these Regulations, no orders shall be issued
        for goods and services where the cost is not allowed for within an approved
        budget and the Chief Constable shall be responsible for ensuring that costs
        are allocated to appropriate financial codes.
4.4.7   Official orders must be used for all goods and services to be supplied to the
        Police Authority. All orders must be completed in accordance with Ordering
        Procedures issued by the Executive Director Finance and Resources and
        Procurement and Supplies and they shall indicate clearly the quantity of the
        goods, the nature of the work or service and whether these are covered by
        contract or by an agreed price specified thereon. All official orders should
        specify payment will only be made on receipt of an appropriate invoice. All
        official orders must be completed in such a way as to prevent any
        unauthorised addition thereto.
4.4.8   Supplies of all goods and services must be ordered through Procurement and
        Supplies except where otherwise agreed with the Executive Director Finance
        and Resources or by the Committee or authorised in terms of the Police
        Authority’s Standing Orders or Scheme of Tender Procedures.



4.5  PAYMENT OF ACCOUNTS (APPLICABLE ONLY TO EXTERNAL
PAYMENTS)

This section details Fife Constabulary’s requirements for payments of
accounts, grants etc.     It includes procedures to ensure that the Fife
Constabulary and any partner only makes payments which are due to be paid
and for the correct amount.

The Chief Constable will ensure that appropriate and efficient systems for
certification of invoices for payment operate within Fife Constabulary and that
of any partner in line with the Council’s Payment Regulations and OneWorld
Guidance.

Performance Indicators published by the Council in accordance with the
Accounts Commission Direction include:

“The number of invoices paid within 30 calendar days of receipt, as a
percentage of all invoices paid.”

Therefore, the Chief Constable should ensure that all invoices are processed
at least within 21 calendar days of receipt unless held back due to dispute. In
scheduling the payment of invoices etc, the Executive Director Finance and
Resources must take account of commercial terms and conditions, and the
treasury management needs of the Council.

Guidance Note: Receipt of Goods and Payment of Creditor Invoices

4.5.1   All accounts and invoices shall be paid in accordance with the Payment
        Regulations drawn up and issued by the Executive Director Finance and

                                        - 20 -
        Resources . Any variation from these Payment Regulations shall be agreed
        with the Executive Director Finance and Resources .
4.5.2   All official orders must show the address to which invoices should be sent,
        quoting the official order number. All official orders must quote the Council’s
        payment terms of 30 days from receipt and include an instruction to quote the
        order number on all correspondence.
4.5.3   Fife Constabulary police officers and employees must not create any form of
        payment documentation on behalf of suppliers.
4.5.4   Fife Constabulary police officers and employees must not add or remove any
        item from an invoice or any other supplier documentation used for making
        payments. This includes processing invoices and credits together as one
        document.
4.5.5   The Payment Regulations shall make proper provision for the examination,
        verification, authorisation and expenditure allocation of invoices and claims.
        As part of the approval for payment process, the instructions will provide for
        the matching of invoices with orders and records of goods received to the
        extent that the following checks will be carried out and evidenced:
            a) the work, goods or services to which the account relates have been
            received, carried out, examined and approved and deemed to be
            satisfactory as regards quality and quantity, as appropriate, conform to
            the official order;
            b) the price, extensions, calculations, trade discounts, other allowance
            credits and VAT, where appropriate, are correct;
            c) the expenditure has been properly incurred and is within the budget
            and the invoice has been correctly coded;
            d) the invoice has not previously been passed for payment;
            e) the invoice is the proper liability of the Police Authority;
            f) if VAT applies, the invoice is a proper VAT document and the VAT
            element is properly chargeable, shown at the correct rate and allocated to
            the appropriate financial code;
            g) the order record has been annotated to show appropriate details of the
            goods/service received and the payment made, in a manner that will
            prevent any duplicate payment.
4.5.6    The Chief Constable must ensure that procedures are in place to update
         inventories and/or stock records on receipt of goods. The relevant delivery
         documentation must be retained as per the Council’s Document Retention
         Schedule for internal control purposes.
4.5.7    Payment in advance is a business risk and should be avoided wherever
         possible. If all efforts to obtain goods and/or services by normal methods
         fail, payment in advance may be sanctioned by the Executive Director
         Finance and Resources . Fife Constabulary must consult with Accounts
         Payable prior to entering any binding arrangement. B.A.C.S. is Fife
         Council’s preferred method of payment and any other method must be
         sanctioned in advance by the Executive Director Finance and Resources. .
         Fife Constabulary should consult with Accounts Payable prior to entering
         any binding arrangement.
4.5.8    Where payment documentation (invoices, claims payment requisitions etc)
         are being processed within Fife Constabulary, relevant instructions will be
         contained in the Payment Regulations. This will include instructions
         regarding authorisation and approval within OneWorld.           The Chief
         Constable must issue internal procedures which comply with the


                                        - 21 -
         requirements of the Payment Regulations covering invoice processing and
         authorisation within Fife Constabulary.
4.5.9    Invoices and claims must be verified and processed into the OneWorld
         Accounts Payable system or relevant feeder system timeously. To avoid
         penalty under late payment legislation invoices must be in the Accounts
         Payable system in time to be paid in accordance with Fife Constabulary’s
         payment terms. All relevant discounts should be taken.
4.5.10   The Executive Director Finance and Resources will be responsible for the
         provision of guidance and advice to the Chief Constable on the application
         of late payment legislation, compliance with which will be the responsibility
         of the Chief Constable in instances where invoice matching or certification
         is taking place within Fife Constabulary.
4.5.11   The Executive Director Finance and Resources may have any transaction
         entered into the OneWorld Accounts Payable system examined. He/she
         will be entitled to any information and/or explanation required.
4.5.12   Subject to compliance with the Payment Regulations, the Executive Director
         Finance and Resources shall pay all invoices and claims without undue
         delay and shall ensure the immediate payment of such of these accounts
         where necessary.
4.5.13   The duties of ordering goods, receiving goods, and certifying the relative
         invoices for payment shall, wherever possible, each be performed by
         different police officers or employees. Where this is not practicable, the
         Executive Director Finance and Resources shall be informed and his/her
         agreement sought to such arrangements as deemed appropriate.
4.5.14   After the end of each financial year, and within the timetable laid down by
         the Executive Director Finance and Resources , where necessary, the
         Chief Constable shall notify the Executive Director Finance and Resources
         of all outstanding invoices relating to the previous financial year.
4.5.15   As early as possible, the Chief Constable will be responsible for notifying
         the Executive Director Finance and Resources of all other claims upon the
         Police Authority which involve or may involve the Police Authority in the
         disbursement of money and, in any event, will provide the Executive
         Director Finance and Resources with a summary of these at the end of
         each financial year in the manner and timetable set by the Executive
         Director Finance and Resources .
4.5.16   In consultation with the Chief Constable, the Executive Director Finance
         and Resources         shall be responsible for ensuring that adequate
         arrangements are made for the notification to him/her of any cessation or
         change of user affecting rents or payments in connection with contracts,
         leases and any other agreements,
4.5.17   In consultation with the Chief Constable, the Executive Director Finance
         and Resources         shall be responsible for ensuring that adequate
         arrangements are made for the notification to him/her of any acquisitions,
         disposals or vacancies in properties that may affect the rates or other
         financial charges on the properties.
Purchasing Cards
4.5.18   The Executive Director Finance and Resources , or such staff authorised
         by the Executive Director Finance and Resources shall be responsible for



                                       - 22 -
         signing applications for issuing of purchasing cards, duly applied for by Fife
         Constabulary.
4.5.19   The Chief Constable will be responsible for ensuring that proper procedures
         are prepared and maintained, and records are kept, to support the use of
         purchasing cards including payment of accounts, in line with guidance
         provided by the Executive Director Finance and Resources .
4.5.20   Purchases made using purchasing cards should take due account of any
         procurement contracts that Fife Council may have in place.




                                        - 23 -
4.6     TAX AND VAT MANAGEMENT

This section summarises the Council’s requirements for Tax and VAT
Management. It includes:

-        allocation of responsibility for taxation to the Executive Director
         Finance and Resources ;
-        the appointment of professional advisers; and
-        the requirement for the Chief Constable to consult the Executive
         Director Finance and Resources      on transactions which have tax
         implications.

Periodically the Council is inspected by HM Revenue and Customs (HMRC).
These inspections may result in the imposition of penalties for non-compliance
with tax law. Therefore, it is essential that the Chief Constable ensures that
police officers and employees are aware of any relevant taxation matters and
that where necessary guidance is obtained from the Executive Director
Finance and Resources .

Guidance on "VAT" will be issued by the Accounting Control Section of the
Finance and Procurement Service.


4.6.1    The Executive Director Finance and Resources will be responsible for the
         taxation procedures of the Police Authority, ensuring where possible, that
         tax liabilities and obligations are properly reported and accounted for,
         avoiding any possible losses.

4.6.2    In particular the Executive Director Finance and Resources          will be
         responsible for:

         a)   ensuring that transactions comply with relevant statutory requirements
              and authorities;

         b)   minimising the Police Authority’s tax liability; and

         c)   maximising the Police Authority’s tax flow.

4.6.3    In carrying out such responsibilities the Executive Director Finance and
         Resources will:

         a)   define and allocate duties in relation to taxation and tax management;

         b)   ensure that financial control systems operate effectively, produce the
              necessary information and minimise the risk of error;

         c)   ensure appropriate guidance is provided to police officers and
              employees involved in processing tax-related transactions;

         d)   ensure assistance is provided for any investigations undertaken by
              any Government Agency, and that justification for assessments made
              resulting from investigations are properly reviewed;



                                        - 24 -
        e)   implement arrangements       to   monitor   the   execution   of   these
             responsibilities; and

        f)   report any significant changes to the Police Authority’s tax affairs to
             the Policy, Finance and Asset Management Committee.

4.6.4   The Executive Director Finance and Resources      may appoint external tax
        specialists.

4.6.5   The Executive Director Finance and Resources will be responsible for the
        dissemination of information on tax matters as appropriate. The Chief
        Constable will be responsible for implementing guidelines introduced by the
        Executive Director Finance and Resources regarding any particular aspect
        of tax.

4.6.6   Where transactions of a new or unusual nature are being considered the
        Chief Constable will consult with the Executive Director Finance and
        Resources on the tax implications before committing the Police Authority.




                                      - 25 -
4.7    STOCKS AND STORES

This section gives details of Fife Constabulary’s requirements for the control
of stocks and stores. Stocks and stores can be defined as items used in the
delivery of a service - fuel, raw materials, ingredients, spare parts, cable, light
bulbs, cement, wood, glass, sink units, piping and other similar items.

Stocks and stores are different from inventories which relate mainly to
furniture and equipment and are dealt with in section 4.8.


4.7.1 The Chief Constable shall be responsible for the care and custody of stocks
      and stores in Fife Constabulary, including periodical stocktaking and test
      checks, ensuring that all stocks and stores are checked at least once in every
      financial year. Stocktaking guidelines will be issued annually by the Executive
      Director Finance and Resources as part of the year-end process and these
      should be followed.
4.7.2 Stocks shall not be carried by Fife Constabulary in excess of reasonable
      requirements as determined by the Chief Constable.
4.7.3 The Executive Director Finance and Resources shall be entitled to receive
      from the Chief Constable such information as he/she requires in relation to
      stores for the accounting, costing and financial records. The Chief Constable
      shall provide a certificate of stock held to the Executive Director Finance and
      Resources at the end of each financial year.
4.7.4 The Chief Constable shall report any stock adjustments arising from the
      periodic or year-end stock checks to the Executive Director Finance and
      Resources . The Force Finance Officer, in agreement with the Executive
      Director Finance and Resources , shall make the necessary financial and
      accounting record adjustments, after making any enquires and receiving such
      explanations as are required.
4.7.5 Where not needed elsewhere by Fife Constabulary or by Fife Council, surplus
      materials, stores and equipment shall be disposed of by the Chief Constable
      in accordance with disposal methods and procedures approved by the
      Executive Director Finance and Resources .
4.7.6 Stocks and stores records must be kept in a form to be agreed by the Chief
      Constable in consultation with the Executive Director Finance and Resources
      .




                                       - 26 -
4.8     INVENTORIES

This section provides guidance on the control of inventories. Inventories
relate to furniture, equipment and machinery; these regulations apply in all Fife
Constabulary establishments.

Inventories are different from stocks and stores which are dealt with in Section
4.7.

4.8.1 The Chief Constable shall maintain inventories, in such form as is specified by
      the Executive Director Finance and Resources , of furniture, fittings,
      equipment (including all computer equipment), machinery, scientific apparatus
      and other valuable property. Such inventories should be kept up to date at all
      times.
4.8.2   The Chief Constable shall be responsible for checking all items on the
        inventory during the course of the year, for taking action in relation to
        identified surpluses or deficiencies and for updating the inventory accordingly.
        Details of annual inventories should be held in a secure location by the Chief
        Constable and provided, on request, to the Executive Director Finance and
        Resources for asset register update.
4.8..3 Items on the Police Authority’s inventory shall not be removed from the Police
       Authority’s premises otherwise than in accordance with the ordinary course of
       Fife Constabulary business without written approval of the Chief Constable.
4.8..4 Where not needed elsewhere by Fife Constabulary or by Fife Council, surplus
       inventory items shall be disposed of by competitive tender in accordance with
       disposal methods and procedures approved by the Executive Director
       Finance and Resources .


4.9     PAYROLL, PENSIONS AND TRAVEL AND SUBSISTENCE

This section provides details of the responsibilities and processes for the
administration and payment of payroll, pensions and travel and subsistence
allowances.


4.9.1     The Executive Director Finance and Resources shall be responsible for
          the payment of all salaries, wages, pensions, compensation, travel
          expenses and other emoluments to all police officers and employees or
          former police officers and employees of the Fife Constabulary. This shall
          include the administration and regulation of travel and subsistence
          payments and pension administration.

4.9.2     The Chief Constable shall conform to such instructions as shall be made by
          the Executive Director Finance and Resources for the maintenance of
          controls, checks, submission of documents, records, procedures and
          timetables for computer data processing.

4.9.3     The determination of all salaries, wages and other emoluments and
          allowances (other than Travelling and Subsistence allowances) shall be a
          matter for decision or delegation by the appropriate Committee.

                                         - 27 -
4.9.4    Decisions relating to the payment of salaries, expenses and other
         allowances and changes to Conditions of Service, approved by the
         Committee will be jointly notified to the Chief Constable by the Executive
         Director Finance and Resources          and Executive Director Policy and
         Organisational Support. It shall be the responsibility of the Chief Constable
         to implement such decisions.
4.9.5    The Chief Constable will notify the Executive Director Finance and
         Resources       in a prescribed format and in accordance with approved
         timetables of all matters affecting payments in this section including:
               a) appointments, resignations, dismissals, suspensions, secondments
                  and transfers;
               b) absences from duty for sickness or other reasons apart from
                  approved annual / flexi leave;
               c) changes in remuneration, other than normal increments and pay
                  awards and agreements of general application;
               d) information necessary to maintain records of service for pensions,
                  income tax and national insurance purposes.;
               e) any cases where police officers and employees have been paid
                  incorrectly.

4.9.6    The Chief Constable is responsible for ensuring that appointments of staff
         within Fife Constabulary are made in accordance with the staff structures
         approved by the Police Authority.

4.9.7    All payroll payments, including claims for car allowances, subsistence
         allowances, travel and incidental expenses and pension documents must
         be in a format approved by the Executive Director Finance and Resources .
         These documents must be signed by an authorised signatory and where
         appropriate signed by the claimant prior to approval.

4.9.8    Details of all authorised signatories, including specimen signatories and any
         amendments will be provided to the Executive Director Finance and
         Resources by the Chief Constable.

4.9.9    The Chief Constable should ensure that authorisation and internal control
         procedures are applied within the activity of payroll and pensions.

4.9.10   Certification of any claim by The Chief Constable or nominated Police
         officer or employee indicates satisfaction as to the accuracy of the claim
         and that it agrees with all terms of the Travel and Subsistence Regulations.

4.9.11   The Chief Constable will regularly review the arrangements in place within
         Fife Constabulary for the certification of any claim to ensure that checks are
         being performed to the standards detailed in the Travel and Subsistence
         Regulations.

4.9.12   The Chief Constable will timeously provide the Executive Director Finance
         and Resources with any details required for the annual return of taxable
         emoluments.

4.9.13   In consultation with the Executive Director Finance and Resources , the
         Executive Director Policy and Organisational Support will develop a



                                        - 28 -
         procedure to be applied in cases of incorrect payment to police officers and
         employees.

4.9.14   The Executive Director Finance and Resources will be responsible for
         transmitting pension contributions to the Police Pension Fund and payment
         of statutory payroll deductions, including tax and national insurance, to Her
         Majesty Revenue and Customs within statutory timescales.




4.10 CONTRACTS FOR BUILDING, CONSTRUCTION OR ENGINEERING
WORK

This section deals with the regulations relating to contracts for work
undertaken for building, construction and engineering work.            These
regulations should be read in conjunction with the Council’s Standing Orders,
Scheme of Delegation and Scheme of Tender Procedures.

4.10.1   All works contracts made by the Police Authority, or by the Committee, or by
         any police officers exercising delegated powers, shall comply with the
         Standing Orders in relation to contracts made by the Police Authority under
         Section 81 of the 1973 Act, as set out in the Council’s Scheme of Tender
         Procedures and the procedures approved by the Executive Director Finance
         and Resources . These Regulations deal with the financial arrangements
         necessary to carry through the various contracts. All contracts, orders and
         tenders must adhere to Council’s payment terms of 30 days of receipt of an
         invoice and inform suppliers that payment will be by B.A.C.S.
4.10.2   Where work included in a tender is covered by the Construction Industry
         Scheme, the tender documentation must stipulate the requirement for
         tenderers to have Scheme registration, as appropriate. The Executive
         Director Finance and Resources will be responsible for the provision of
         guidance and advice to the Chief Constable on the application of the
         Construction Industry Scheme, compliance with which will be the
         responsibility of the Chief Constable.
4.10.3   Payments to contractors on account of contracts shall be made by the
         Executive Director Finance and Resources on an invoice derived from a
         certificate issued by the appropriate Head of Service or his nominated
         employee who must be an authorised signatory previously notified to and
         agreed by the Executive Director Finance and Resources . The certificate
         shall show the total value of the contract, the value of work executed,
         retention money, amount paid to date and amount now authorised for
         payment.
4.10.4   Every extra or variation on a contract for building or civil engineering shall be
         authorised in writing by the appropriate Head of Service or other responsible
         employee (including representatives of professional firms under contract to
         the Police Authority nominated in writing for the purpose).
4.10.5   If, on any occasion, the cumulative value of extras or variations exceeds, or
         is expected to exceed, the lower of £250,000 or 20% of the tendered
         contract price, the Chief Constable shall report this, together with
         explanations therefore, to the appropriate committee at the earliest
         opportunity. Thereafter, until completion of the contract, a report on contract


                                         - 29 -
         progress, including details of further extras and variations, will be submitted
         to each subsequent meeting of the committee. Through the budget
         monitoring process, the Executive Director Finance and Resources may
         make alternative arrangements with the Chief Constable for the reporting of
         variations on lower value contracts.
4.10.6   Where invoices are forwarded to the Executive Director Finance and
         Resources for amounts which exceed the appropriate capital estimates
         approved by the Police Authority, and such excess is solely caused by a
         contractual liability, the Executive Director Finance and Resources shall
         have authority to meet such invoices. In consultation with the Executive
         Director Finance and Resources , the Chief Constable, as the responsible
         officer, will report on the excess to the Committee.
4.10.7   To the extent considered necessary, the Executive Director Finance and
         Resources shall require suppliers and contractors to provide information on
         their financial standing and shall be entitled to make all enquires and receive
         such information and explanations as he/she may require.
4.10.8   In consultation with the Clerk and appropriate Heads of Service, the
         Executive Director Finance and Resources            will determine the
         arrangements for obtaining performance bonds/guarantees from contractors
         with regard to performance of contracts.




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5.      RISK MANAGEMENT AND CONTROL OF RESOURCES

5.1     PROPERTY AND SECURITY

This section relates to the security of all buildings, property, cash, stocks,
stores, furniture and equipment.

5.1.1    The Chief Constable shall be responsible for proper security at all times of
         the property (including access to buildings after opening hours), cash,
         stock, stores, furniture, equipment, etc., under his/her control.

5.1.2    The Chief Constable shall consult with the Executive Director Finance and
         Resources where special security arrangements are required and the
         Executive Director Finance and Resources shall advise in any case where
         security appears to him/her to be inadequate.

5.1.3    Wherever appropriate, the Executive Director Finance and Resources
         shall seek and take account of advice on security issues from other sources
         within the Council.

5.1.4    The Executive Director Finance and Resources shall advise the maximum
         limits for cash holdings and these limits must not be exceeded except with
         the permission of the Executive Director Finance and Resources .

5.1.5    Keys to safes and similar containers shall be carried by the nominated
         police officer or employee, or held in a secure place if this is impracticable.

5.1.6    A register of key holders shall be held for each location. The Executive
         Director Performance and Organisational Support will advise on matters
         relating to information security. Wherever appropriate, he/she shall seek
         and take account of advice on security issues from other sources within the
         Council.

5.1.7    Arrangements for the security of Information Systems/Technology, and
         associated data, software and services are detailed in the Information
         System Security Policies which should be complied with at all times.

5.1.8    The Chief Constable will advise on matters relating to information security
         relative to operational Police matters and, wherever appropriate, shall seek
         and take account of advice on security issues from other sources.




                                         - 31 -
5.2     INFORMATION GOVERNANCE AND SECURITY


This section relates to the security and control of all forms of information and
data held by the Fife Police Authority and Fife Constabulary.

5.2.1    The Chief Constable shall be responsible for the proper governance of
         information and data under her/his control.

5.2.2    All police information must be managed in accordance with the national
         policy and standard operating procedures for the management of police
         information issued by Association of Chief Police Officers in Scotland
         (ACPOS).

5.2.3    All Fife Council (Police Authority) information must be managed in
         accordance with the Executive Director Performance and Organisational
         Support’s advice on the collection, security, use and disposal of data and
         information.

5.3     AUDIT SERVICES

This section sets out the authority for the Executive Director Finance and
Resources     to examine and evaluate the adequacy and effectiveness of
corporate governance and internal control arrangements within Fife
Constabulary.

5.3.1    The Executive Director Finance and Resources             shall arrange for the
         examination and evaluation of the adequacy and effectiveness of internal
         control, the efficiency with which resources are utilised by Fife Constabulary
         and its police officers and employees.
5.3.2    The Executive Director Finance and Resources, or his/her authorised
         representative, who for the purposes of these Financial Regulations will be
         the Audit and Risk Management Services Manager and his/her staff, shall,
         for the purpose of this regulation:

         a)   have authority to enter any Police establishment at all reasonable
              times with or without previous notice;
         b)   have access to all Police Authority files, correspondence, documents
              and records including computer records;
         c)   require and receive explanations as necessary concerning any matter
              under examination; and
         d)   require any employee of Fife Constabulary to produce cash, stores or
              any other Police Authority property under his/her control.

5.3.3    The terms of reference and key aspects of the operation of the above
         arrangements will be set out in an Internal Audit Charter and Terms of
         Reference which will be approved by Standards and Audit Committee and
         amended as necessary from time to time.

5.3.4    Whilst the Audit and Risk Management Services Manager consults with
         relevant stakeholders, he/she alone is responsible for the production and
         execution of the audit plan and the consequent audit activities. Annually,


                                        - 32 -
         he/she presents a draft audit plan for approval to the Standards and Audit
         Committee.

5.3.5    Audit Services will send draft reports to the Chief Constable, or their
         nominated representatives, for agreement to the factual accuracy of
         findings and completion of action plans. After agreement, the reports will be
         issued to the Chief Constable and copied to the Executive Director
         Performance and Organisational Support, the Executive Director Finance
         and Resources , the Chair of the Standards and Audit Committee and
         External Audit. A summary of each report issued will be submitted to the
         Standards and Audit Committee.
5.3.6    The Chief Constable shall consult the Executive Director Finance and
         Resources on development projects affecting financial systems so that
         appropriate guidance may be given on systems affecting the financial
         operations of the Police Authority.
5.3.7    The Chief Constable is required to notify the Executive Director Finance
         and Resources          immediately on becoming aware of all financial
         irregularities or suspected irregularities or of any circumstances which may
         suggest the possibility of irregularities, including those affecting cash,
         stores, contracts or property.        The Executive Director Finance and
         Resources shall inform the Clerk to the Police Authority and Chief Legal
         Officer of Fife Council in cases where it appears to the Executive Director
         Finance and Resources that there may be a criminal offence involved and
         shall take such steps, by way of investigation and report, as may be
         considered necessary.
5.3.8    In all circumstances of financial irregularity, if investigations indicate that
         there are reasonable grounds for believing that a criminal offence has
         occurred, the Executive Director Finance and Resources will report the
         matter to the Chief Constable.
5.3.9    In the event that any transactions, activities or contracts initiated or under
         the direct supervision of the Executive Director Finance and Resources
         are brought into question, the Clerk to the Police Authority will assume the
         reporting arrangements which would otherwise be undertaken by the
         Executive Director Finance and Resources .

5.4     PREVENTION AND DETECTION OF FRAUD AND CORRUPTION

Fife Council recognises that its main protection against fraud and error is the
diligence of police officers and employees and the alertness and good
citizenship of the public at large. The Council’s Strategy for the Prevention
and Detection of Fraud and Corruption outlines the Council’s approach to
counter fraud and corruption.

5.4.1. The Chief Constable, on behalf of the Procurator Fiscal has primacy in the
       investigation of Fraud and Corruption. Where such investigations relate to
       allegations of fraud or corruption within the financial arrangements of public
       bodies it is, all but inevitable, that there will be close cooperation between the
       police and Executive Director Finance and Resources. However, in pursuit of
       the independent operational responsibility of the Chief Constable for
       investigating crime, due consideration must be given to the propriety of
       disclosing information relating to investigations. Within that context, and
       where appropriate, the Chief Constable will inform the Executive Director


                                         - 33 -
        Finance and Resources of any suspicion of impropriety as soon as
        reasonably practicable.


5.4.2   All suspicions of impropriety reported to the Executive Director Finance and
        Resources will be investigated.


5.4.3   The Executive Director Finance and Resources will ensure that matters are
        reported to the Police if there are reasonable grounds for believing that a
        criminal offence has been committed.


5.4.4   The relevant conduct or disciplinary procedures will be used where the
        outcome of investigation indicates improper behaviour on the part of police
        officers and employees.


5.4.5   Where loss has been suffered through fraudulent activity, the Police Authority
        will pursue the perpetrator for recovery, including taking appropriate legal
        action.

5.5     RISK MANAGEMENT AND INSURANCES

This section provides details of the Council’s arrangements and policies for
risk management and Insurance arrangements.

A Strategy and Policy for Risk Management has been approved by the Council.

The Strategy provides for the continuous review, and management, of potential
risk facing the Council. For the Strategy to be successful a risk awareness
culture must form an integral part of service delivery.

Guidance Note: Insurance Claims Procedure

Risk Management

5.5.1   It will be the responsibility of the Chief Constable to manage those risks that
        affect the Police Authority and to co-operate in the compilation of records that
        will assist in the evaluation and effective management of those risks. They
        will encourage all staff members to participate in risk reduction and bring to
        their attention the principles of risk management.

5.5.2   The Police Authority will maintain and develop systems and procedures that
        identify, evaluate and economically eliminate or minimise those existing and
        anticipated risks which threaten the service delivery, assets, efficiency and
        public image of the Police Authority.

5.5.3   In the course of service delivery, the Police Authority will take all reasonable
        precautions to prevent injury to their police officers and employees or loss
        and damage to their property. In so doing, the Police Authority will eliminate
        or reduce its exposure to liability risks and preserve a good public image
        which itself is an asset to the Police Authority.



                                         - 34 -
5.5.4    All police officers and employees will be encouraged to safeguard and
         preserve the assets that belong to the Police Authority by the implementation
         of security awareness.

5.5.5    A reporting procedure will be maintained by the Executive Director Finance
         and Resources whereby all incidents which have or could have resulted in
         loss are centrally recorded and used for comprehensive risk analysis that will
         identify costs, recurring losses and trends.

5.5.6    The Risk Management Strategy Group is responsible for preparing the
         Council’s and Police Authority’s risk management policy and strategy. The
         Chief Constable is responsible for ensuring the policy and strategy is
         implemented effectively within their area of responsibility.

5.5.7    Losses cannot be totally eliminated and those that are incurred must be
         financed either by retention or transfer. Careful consideration will be given to
         the economic viability of the different methods of risk financing. Those risks
         that may pose a threat to the Police Authority’s financial stability will be
         insured, where possible. Where losses are insured, premium allocation will
         take account of claims experience.


Insurance

5.5.8     In consultation with the Chief Constable, the Executive Director Finance
          and Resources shall be responsible for insurance management, including
          the appointment of brokers, advisers, underwriters, claims handlers and
          insurers, within the context of Fife Council’s risk management strategy.

5.5.9     The Chief Constable shall notify the Executive Director Finance and
          Resources     immediately of any loss, liability, damage or claim, or any
          incident which may give rise to a claim in connection with Fife Constabulary,
          whether or not covered by insurance.

5.5.10    The Chief Constable shall give prompt notification to the Executive Director
          Finance and Resources of all new risks to be considered for insurance and
          of any changes which could affect insurable risks.

5.5.11    The Chief Constable will provide an annual return of fee income received
          from professional services provided to external bodies and additionally the
          Chief Constable should advise the Executive Director Finance and
          Resources of any new instances of provision of professional service to
          external bodies to allow appropriate professional indemnity insurance to be
          purchased.

5.5.12    The Chief Constable shall notify the Executive Director Finance and
          Resources      immediately of any change to the delivery of services or
          functions either outsourced or in-sourced to allow appropriate insurances to
          be arranged.

5.5.13    The Executive Director Finance and Resources shall arrange, annually or
          at such other period as he/she may consider necessary, for the review of all
          insurances in consultation with the Chief Constable, as appropriate.

5.5.14    All appropriate employees shall be included in a fidelity guarantee policy.

                                          - 35 -
5.5.15   Insurance cover against accidents to Members of the Police Authority shall
         be arranged as provided for in Section 86 of the 1973 Act. Personal
         accident cover shall also be effected for police officers and other employees
         as may be agreed by the Police Authority.

5.5.16   In cases not covered by insurance and where the circumstances merit such
         payments, the Clerk and/or the Chief Constable may decide to make ex-
         gratia payments, subject to maximum limits of £5,000 and £1,000
         respectively. Such payments can only be made in consultation with the
         Clerk.

5.5.17   The Chief Constable shall consult with the Executive Director Finance and
         Resources     and the Chief Legal Officer regarding the terms of any
         indemnity which the Council is requested to give.

5.5.18   The Chief Constable shall take due account of any recommendations
         proposed by the Council’s insurers arising from a risk survey.




                                       - 36 -
        6.     EXTERNAL FINANCIAL ARRANGEMENTS

6.1  PARTNERSHIPS (INCLUDING EXTERNAL FUNDING AND WORKING
FOR THIRD PARTIES)

This section provides details of the Police Authority’s requirements regarding
the application of Financial Regulations when the Police Authority is working
in partnership arrangement with other bodies.

A partnership can be defined as a long-term, mutually beneficial relationship
involving close co-operation between parties having joint rights and
responsibilities


Partnerships

6.1.1   The Executive Director Finance and Resources         will advise the Chief
        Constable on the effective controls required from such partnerships to
        ensure that the Police Authority’s resources are not wasted. Such advice
        should address the key elements of funding projects including scheme
        appraisal, risk and management appraisal, resourcing and transaction
        issues, and audit and security controls as well as ensuring that the
        appropriate budgetary management and control is in place.

6.1.2   The Chief Constable shall be responsible for ensuring that the tax
        implications for projects/ventures entered into with partner organisations are
        determined and investigated before the Police Authority becomes
        contractually or otherwise obligated.

6.1.3   The Chief Constable should ensure that prior to entering into agreements
        with external bodies that a risk management appraisal has been completed
        and that agreements and arrangements made do not impact adversely
        upon the services already provided by the Police Authority.

6.1.4   The Chief Constable must also ensure that all agreements and
        arrangements are properly documented and that the Executive Director
        Finance and Resources is provided with appropriate information to enable
        notes to be entered into the Council's Annual Statement of Accounts.

6.1.5   The Chief Constable will ensure that a report of the performance and
        outcomes from all the partnerships are submitted to the Committee.

6.1.6   If the Police Authority has in operation, Joint Committees/Partnerships
        where the activity of such Committees/Partnerships are administered by
        Police officers or employees who may be Police officers or employees of
        the Police Authority or other partners a Guidance Note relevant to these
        activities will be prepared, and should operate in conjunction with the
        sections in this document.

6.1.7   Where any other partnership Financial Regulations are drawn up they will in
        all aspects be subservient to these Financial Regulations.




                                       - 37 -
External Funding

External funding is potentially a source of income to the Police Authority, but
the conditions attached need to be carefully considered to ensure that they are
compatible with the aims and objectives of the Police Authority. While funds
from external agencies provide additional resources to enable the Police
Authority to deliver services to the local community, it has to be recognised
that the funding may be linked to tight specifications and may not be flexible
enough to link to the Police Authority's overall plan.

6.1.9    The Executive Director Finance and Resources should ensure that
         arrangements are in place to receive and properly record such income in
         the Police Authority's accounts, that audit and accounting requirements are
         met, and that the funding requirements are considered prior to entering into
         any agreements, both in the present and the future.

6.1.10   The Chief Constable must ensure that the project progresses in accordance
         with the agreed terms and that all expenditure is properly incurred and
         recorded. They must also ensure that claims for funds are made by the due
         date.

Working for Third Parties

Current legislation enables the Police Authority to provide a range of services
to other bodies. Such work may enable a Unit or Service to maintain
economies of scale and existing expertise. Arrangements must be in place to
ensure that any risk associated with this work is minimised and that such work
is intra vires.

6.1.11   The Executive Director Finance and Resources is responsible for the issue
         of any financial guidance regarding activity of this nature, including
         arrangements for the maintenance of contract registers.

6.1.12   The Chief Constable must ensure that:

             the approval of relevant Committees is obtained before any
              negotiations are concluded to work for third parties;

             a register of all contracts entered into with third parties is maintained
              in accordance with procedures specified by the Executive Director
              Finance and Resources ;

             appropriate insurance arrangements are made;

             no contracts are subsidised by the Police Authority without formal
                      approval;

             wherever practicable, payment is received in advance of the delivery
              of the service;

             Fife Constabulary has the appropriate expertise to undertake the
                      contract;




                                       - 38 -
             such contracts do not impact adversely upon the services provided by
              the Police Authority;

             all contracts are properly documented; and

             the Executive Director Finance and Resources   is provided with
              appropriate information to enable notes to be entered into the
              Council's Annual Statement of Accounts;

Audit

6.1.13   Any terms and regulations relating to the above activities should include
         reference to the fact that they are subject to review by the Council’s Audit
         Services.




                                       - 39 -
6.2     EXTERNAL AUDIT

This section outlines some of the powers exercised by the Council’s External
Auditors who are also Auditors for the Police Authority.

External Audit is independent of the Council and the Police Authority. Their
authority is mostly contained within the Local Government (Scotland) Act 1973.

6.2.1    The Police Authority’s External Auditors shall, with or without previous
         notice:

         a)   have authority to enter any Police Authority establishment at all
              reasonable times;

         b)   have access to all Police Authority files, correspondence, documents
              and records including computer records;

         c)   require and receive explanations as necessary concerning any matter
              under examination; and

         d)   require any employee of the Police Authority to produce cash, stores
              or any other Police Authority property under his/her control.

6.2.2    The senior member of the External Audit team has right of free and
         confidential access to the Chair of the Standards and Audit Committee, in
         order to raise such concern as they may have.




                                        - 40 -

								
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