Issue - meetings

That the updated Financial Procedure Rules be endorsed and recommended for submission to Council on 24 January 2023 for approval following consideration by the Constitution and Democratic Services Committee on 12 January.

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.  She provided an overview of the two main changes to simplify the process for the recovery of salary overpayments and to amend the thresholds for approving write-off of bad debts, along with minor changes detailed in the report.

In response to questions from Allan Rainford, the Strategic Finance Manager provided clarification on changes arising from the 2019 review and said that officers could take into consideration the budget virement levels set by other authorities for comparison in future reviews.  On the write-off of bad debts, she gave assurance that a rigorous process was in place for the Revenues team to maximise debt recovery.

On queries from Councillor Glyn Banks, the Strategic Finance Manager agreed to provide further clarification on reference to accepting a ‘true copy’ of a proper valid invoice and the checking of goods and services under ‘Key Controls’.

In response to a question from Rev Brian Harvey, officers explained the approach to raising awareness of responsibilities across the authority through liaison with portfolio management teams, training sessions and reinforced through Internal Audit work.  Assurance was also given on regular monitoring and escalation process for breaches.

Following a question by the Chair, the Strategic Finance Manager provided clarification on employee contractual clauses and the simplified process to recover salary overpayments.

The recommendation was moved and seconded by Rev Brian Harvey and Allan Rainford.

RESOLVED:

That the updated Financial Procedure Rules be endorsed and recommended for submission to Council on 24 January 2023 for approval following consideration by the Constitution and Democratic Services Committee on 12 January.