Documents

Risk Assessment 2024

Financial Reports Uploaded on December 11, 2024

Risk Assessment

Adopted by the Finance and General Purposes Committee on 22nd April 2024

Reviewed and Adopted by the Finance and General Purposes Committee on 4th December 2024

Review Date:  May 2025

Risk Assessment Schedule

The Parish Council has a duty to carry out an assessment of the risks facing it and take appropriate steps to manage the risks.  These could include the introduction of internal controls as well as external insurance cover as required.

This document has been compiled to enable the Council to assess the risks it faces and satisfy itself that it has taken appropriate steps to minimise them as required by the Joint Panel on Accountability and Governance (JPAG) Practitioners’ Guide (as updated).  It is acknowledged that some risks cannot be eliminated entirely but that measures are in place to manage them effectively.

Please note that all events, such as community picnic, town twinning quiz nights etc, have their own specific risk assessments written at the time of planning the event and reviewed at each subsequent event.

Management

Subject Business Continuity

Risk(s) Identified Council not being able to continue its business due to an unexpected or tragic circumstance

High/Medium/Low L

Management/Control of Risk All files and recent records (both paper and electronic) are kept at the Parish Office.

The Council have a secure online backup system that backs up files as they are created or changed.

In the event of the Clerk being indisposed the Deputy Clerk will provide administrative support. The ability to work off site is provided should the need arise.

Review/Assess/Revise Annual review – Ensure procedures below are undertaken.

Management/Control of Risk The Council employs a third party to maintain and monitor Cyber Security on its IT systems

Review/Assess/Revise Subject to annual review.

 

Meeting location

Risk(s) Identified Adequacy, Health and Safety

High/Medium/Low L

Management/Control of Risk

Meetings are held at Crafton Green. The Clerk holds keys to the buildings and in the event of her being indisposed the Deputy Clerk also holds keys. The Chair of the Council also holds a third key to The Mountfitchet Exchange.

All the premises and facilities are considered to be satisfactory from a health and safety, accessibility and comfort aspect for all staff, Councillors and any public who attend.

Review/Assess/Revise Existing procedures adequate.

Management/Control of Risk A Health and Safety notice for the premises is provided. Water monitoring is carried out monthly and fire checks are carried out quarterly. There is full disabled access to the Mountfitchet Exchange.

Review/Assess/Revise Annual review of the Water and Fire Risk Assessments.

 

Council Records

Risk(s) Identified Loss through theft, fire, damage

High/Medium/Low L

Management/Control of Risk

Papers, both current and archived will be held in the Parish Office. Keys to the Parish Office are held by the Clerk, Deputy Clerk and the Chair.

Review/Assess/Revise Damage or theft is unlikely and so provision adequate.

Council Records – Electronic

Risk(s) Identified Loss through damage

High/Medium/Low M

Management/Control of Risk

The Parish Council’s electronic records are stored on the Parish Council computer. The Council have a secure online backup system that backs up files on a daily basis

Review/Assess/Revise Annual Review

 

Finance – Precept

Risk(s) Identified Adequacy of precept

High/Medium/Low M

Management/Control of Risk

Sound budgeting to underlie annual precept. Each parish Council Committee monitors their budget information and detailed budgets are prepared in the late autumn. The precept is considered by the Finance & General Purposes Committee in November and December, prior to making a recommendation to Council in January

Review/Assess/Revise Existing procedure adequate

 

Finance – Insurance

Risk(s) Identified / High/Medium/Low

Adequacy (L)

Cost (L)

Compliance (L)

Fidelity (L)

Guarantee (L)

Management/Control of Risk

An annual review is undertaken of all insurance arrangements in place. Employer’s Liability, Public Liability and Fidelity Guarantee are a statutory requirement

Review/Assess/Revise Existing procedure adequate. Review provision and compliance annually

 

Finance – Banking

Risk(s) Identified Inadequate checks

High/Medium/Low (L)

Management/Control of Risk The Parish Council has Financial Regulations which set out the requirements for banking, the making of payments and internal audit

Review/Assess/Revise Existing procedures Adequate. Annual review of Financial Regulations

 

Finance – Cheques Online Payments

Risk(s) Identified

Loss through theft or dishonesty

Fraud

High/Medium/Low (L)

Management/Control of Risk Monthly bank reconciliation prepared by the Clerk and checked by the appointed member for verification purposes in accordance with Parish Council written guidelines

Review/Assess/Revise Existing procedures Adequate. Council no longer uses cheque payments

Management/Control of Risk

Internal and external audit undertaken.

Clerk prepares a Schedule of Payments for Full Council or Finance & General Purposes. One Councillor authorises all invoices prior to online payment by the Clerk.

All payments must be detailed in the Financial Reports presented to the Finance and General Purposes Committee or Full Council. The Clerk has designated authority to pay invoices up to £500 prior to meeting approval

The Council no longer use LGAs137 as they have adopted the General Power of Competence

Review/Assess/Revise Switching to 2-factor sign off after Clerk/RFO sets up payments. Annual review of Financial Regulations

 

Finance – Clerk

Risk(s) Identified Loss of clerk

High/Medium/Low (M)

Management/Control of Risk In the event of the Clerk resigning, the Council employs a Deputy Clerk who could cover in the interim or the services of a Locum Clerk could be sought

Review/Assess/Revise Membership of SLCC maintained. Monitor working conditions

 

Finance – RFO

Risk(s) Identified Loss of RFO

High/Medium/Low (M)

Management/Control of Risk Deputy Clerk has access to accounts records. Locum should be sought.

Review/Assess/Revise Membership of SLCC maintained. Monitor working conditions

 

Risk(s) Identified Fraud

High/Medium/Low (L)

Management/Control of Risk The requirements of Fidelity Guarantee Insurance must be adhered to. Internal procedures in place

Review/Assess/Revise Existing procedures adequate

 

Risk(s) Identified Actions Undertaken

High/Medium/Low (L)

Management/Control of Risk Clerk should be provided with relevant training, reference books, access to assistance and legal advice

Review/Assess/Revise Existing procedures adequate

Risk(s) Identified Salary paid incorrectly

High/Medium/Low (L)

Management/Control of Risk Payroll is outsource

Review/Assess/Revise Existing procedures adequate

 

Payroll

Risk(s) Identified Breach of employment laws including NI and tax

High/Medium/Low (L)

Management/Control of Risk Procedures in place. Members of NALC & EALC who provide updates for review by the Personnel Committee. Payroll is outsourced to a payroll company

Review/Assess/Revise Annual audit carried out by Internal Auditor

 

Election Costs

Risk(s) Identified Risk of election cost

High/Medium/Low (M)

Management/Control of Risk Risk in an election year. There are no measures which can be adopted to minimise risk of having a contested election.

Review/Assess/Revise Existing procedures adequate

Risk(s) Identified Or election to fill a casual vacancy

Management/Control of Risk Costs are met from Ear-Marked Reserves

Review/Assess/Revise Council to maintain EMR to cover election costs. Consideration of increase in budget to allow contingency.

 

VAT

Risk(s) Identified Re-claiming / Charging

High/Medium/Low (L)

Management/Control of Risk The Council has financial regulations which set out the requirements. VAT recovered quarterly.

Review/Assess/Revise Existing procedures adequate. Reviewed annually

 

Annual Governance and Accountability Return (AGAR)

Risk(s) Identified Not submitted within time limits

High/Medium/Low (L)

Management/Control of Risk AGAR is completed and signed by the Council and the Internal Auditor. It is then checked and sent on to the External Auditor within time limit. Clerk/RFO prepares a timetable for submission

Review/Assess/Revise Existing procedures adequate

 

Assets – All assets listed on the Council’s Asset Register

Risk(s)  Identified Damage to any items

High/Medium/Low (L)

Management/Control of Risk Items over £500 are recorded on the Council’s asset register.  Regular checks are made on all equipment and street furniture by Council staff

Review/Assess/Revise Existing procedures are adequate.  Asset register is updated as items are purchased and reviewed annually by Clerk/RFO

 

Liability – Legal Powers

Risk(s)  Illegal activity or payments

High/Medium/Low (L)

Management/Control of Risk All activity and payments made in line with Financial Regulations and Terms of Reference

Review/Assess/Revise Existing procedures are adequate.

Risk(s) Working Parties taking decisions

High/Medium/Low (L)

Management/Control of Risk Terms of Reference require working parties to report to Council or committee

Review/Assess/Revise Existing procedures are adequate.

 

Liability – Minutes, agendas and statutory documents

Risk(s)  Accuracy and legality.  Non-compliance with statutory requirements

High/Medium/Low (L)

Management/Control of Risk Minutes and agendas are produced in the prescribed method and timeframe. Minutes are approved and signed at the next meeting unless a resolution is passed to defer

Review/Assess/Revise Existing procedures are adequate.

Management/Control of Risk Minutes are displayed according to legal requirements. Business conducted at Council meetings should be managed by the Chair and in line with Standing Orders

Review/Assess/Revise Members to adhere to Code of Conduct and Standing Orders reviewed annually.

 

Liability – Public Liability

Risk(s)  Risk to third parties, property or individuals

High/Medium/Low (L)

Management/Control of Risk Insurance is in place.  Risk assessments are undertaken for individual events

Review/Assess/Revise Existing procedures adequate.  Insurance policy reviewed annually.

 

Liability – Employer’s Liability

Risk(s)  Non-compliance with employment law

High/Medium/Low (L)

Management/Control of Risk Undertake ongoing training to ensure Personnel sub-committee aware of current legislation. Seek advice from Council’s insurers/HR advisors where required

Review/Assess/Revise Existing procedures adequate.  Council employs HR specialists for advice. Insurance in place

 

Liability – Employee Liability

Risk(s)  Causing injury/ Damage to employee property

High/Medium/Low (L)

Management/Control of Risk Employer’s Liability insurance in place

Review/Assess/Revise Insurance policy and risk assessments reviewed annually

 

Liability – Councillor Liability

Risk(s) Causing injury/Damage to councillors

High/Medium/Low (L)

Management/Control of Risk Insurance cover and risk assessments in place

Review/Assess/Revise Insurance policy and risk assessments reviewed annually

 

Liability – Legal Liability

Risk(s) Legality of activities

High/Medium/Low (L)

Management/Control of Risk Clerk to seek advice if necessary. Council has GPoC

Review/Assess/Revise Existing procedures adequate

Risk(s) Proper and timely reporting

High/Medium/Low (L)

Management/Control of Risk Council receives and approves minutes at meetings.  Minutes posted on Council website

Review/Assess/Revise Existing procedures adequate

Risk(s) Proper document control

High/Medium/Low (L)

Management/Control of Risk Retention of documents policy in place

Review/Assess/Revise Existing procedures adequate

 

Freedom of Information and data control

Risk(s)Policy provision

High/Medium/Low (L)

Management/Control of Risk The Council is registered with the ICO and has relevant policies in place

Review/Assess/Revise Policies reviewed regularly.  Any FOI requests reported to Chair

 

Councillors Propriety – Members’ Interests 

Risk(s) Conflict of interest

High/Medium/Low (M)

Management/Control of Risk Councillors complete Register of Interest.  They must declare any interest at the start of meetings

Review/Assess/Revise Existing procedures adequate. Members review their RoI annually.

 

Council Reputation – Councillors and staff

Risk(s) Bringing Council into disrepute

High/Medium/Low (M)

Management/Control of Risk Members understand the Code of Conduct.  Professional approach is taken on all Council matters Staff receive regular training as and when identified

Review/Assess/Revise Not all councillors receive training.  Members to identify training needs.

 

SUMMARY OF KEY ASSETS/RISKS – full list in the Asset Register

Allotments Regularly inspected and issues raised with tenants.

Community Events Covered by insurance and individual Risk Assessments undertaken

Community Buildings All inspected and covered by insurance

Cemetery Almost at capacity.  Council is actively seeking additional land

CCTV System Policies in place for operation

Investments Policy reviewed annually

Land Inspected and insurance in place

Street Furniture Inspected regularly and as required by legislation (street-lighting)

Play Areas Inspected by staff weekly and annually by RoSPA

Litter Bins provided and regularly emptied by Environmental Rangers