Issue - meetings

Financial Procedure Rules

Meeting: 29/01/2020 - Audit Committee (Item 55)

55 Financial Procedure Rules pdf icon PDF 81 KB

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That the updated Financial Procedure Rules be endorsed and recommended for submission to Council.


The Corporate Finance Manager presented the updated Financial Procedure Rules (FPRs) for endorsement and onward submission to the Constitution and Democratic Services Committee for recommendation to County Council.  Since the last update in 2018, minor changes had been made to reflect updated procedures and service delivery methods following consultation with relevant service managers and Chief Officers.


In response to comments from Councillor Johnson, the Corporate Finance Manager agreed to strengthen wording in the first sentence of section 4.3 which currently stated that the requirement for an Internal Audit function was ‘implied’ by the legislation.


In welcoming the increased oversight by the Chief Officer team, Sally Ellis spoke about the need to ensure compliance across the Council.  The Corporate Finance Manager said that responsibilities were clear and reinforced through departmental team meetings and corporate sessions as well as specifically targeting areas of high risk or where there had been changes in personnel.  Compliance with FPRs was monitored by principal accountants in each portfolio and there were no significant patterns of breaches.


On section 4.1(e) on the admission of liability arising from insurance claims, the Corporate Finance Manager acknowledged Sally’s concerns and agreed to revise the wording to encourage employees to seek advice in those situations.


In response to comments from Allan Rainford, clarity was provided on the role of the Corporate Finance Manager as part of the Chief Officer team.  This was endorsed by Councillor Mullin who spoke about the valuable advice given to the Cabinet.




That the updated Financial Procedure Rules be endorsed and recommended for submission to Council.