Financial Regulations and Procedures

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Council Constitution

Part 4b - Financial Regulations and Procedures

Adopted by the Council in 1975 (and subsequently amended up to May 2008)

Introduction
Accounting Arrangements
Financial Consultation
Capital Expenditure
Revenue Estimates
Virement
Carrying Forward Balances
Procurement
Payment Of Accounts
Petty Cash Imprest Accounts
Risk Management And Internal Audit
Payment Of Salaries And Wages
Stocks And Stores
Custody And Security Of Assets
Income
Banking Arrangements
Borrowing And Investments
Voluntary And Trust Funds
Travelling, Subsistence And Members' Allowances
Driving Vehicles

1. Introduction

These Financial Regulations form part of the Constitution of the Council.
Schools are required to comply with the Schools Standards and Framework Act 1998 and should also take guidance from the Model Financial Guidance for Schools, Standing Orders as laid down in the Scheme for Local Management of Schools and OFSTED Guidelines (Keeping Your Balance).
Each Officer of the Senior Management Team shall ensure that these Financial Regulations and Procedures are observed by all Service Units under their control. Where the Senior Management Team consists of all officers above Service Unit Manager level.
These Financial Regulations and Procedures should be read in conjunction with any other instructions of the Council relating to financial matters, particularly:-
1. The Council’s Terms of Reference and Scheme of Delegation;
2. The “Proper Officer” arrangements approved by the Council under the Local Government Act 1972; and
3. Procurement Standing Orders.

2. Accounting Arrangements

All Service Unit’s financial records and systems and any changes thereto shall be subject to the agreement of the Borough Treasurer.
The appropriate Officer of the Senior Management Team shall ensure that such records and systems are properly maintained.
So far as is possible the following principles shall be observed in allocating accounting duties:-
1. The duty of providing information of sums due to or from the Council and of calculating, checking and recording these sums shall be separated from the task of collecting and disbursing them; and
2. Officers recording and checking accounts of cash transactions shall not themselves be engaged in any of the cash transactions.
All returns, etc., relating to grants and financial statistics shall be completed in consultation with the Borough Treasurer who shall be satisfied as to their correctness before they are submitted to any Government Department. Such returns shall be made promptly.
The Borough Treasurer shall be notified and receive copies of all Government or other circulars, orders, sanctions, approvals and regulations affecting finance which are received by the Authority.
Financial records shall not be disposed of other than in accordance with arrangements approved by the Borough Treasurer.
Officers of the Senior Management Team shall furnish the Borough Treasurer and Borough Solicitor with such information as they may from time to time require for financial administration of the Council’s affairs.
The Borough Treasurer shall prepare and issue such accounting and procedural instructions as s/he considers to be necessary for the financial administration of the Council’s affairs.
Any computer system that is used to maintain or access financial information or accounting systems shall require the written approval of the Borough Treasurer before being implemented. A financial information or accounting system is any system that records transactions or the value or ownership of an asset.
Any computer system that is used to hold and/or organise personal data requires the approval of the Borough Solicitor, who is the Authority’s Data Protection Officer, before being implemented.

3. Financial Consultation

Any report prepared by Officers of the Senior Management Team for consideration by the Executive Cabinet, a Panel, District Assembly or a Committee which has financial implications should be prepared in consultation with the Borough Treasurer who shall incorporate in the report such comment on the financial aspects as s/he considers to be necessary.

4. Capital Expenditure

For the purpose of these Regulations, capital expenditure means expenditure which could properly be financed by loan.

Each Officer of the Senior Management Team shall submit to the Strategic Capital Group proposals for future years capital schemes by such dates, and in such form, as that Group shall determine, subject to Council approval.
The Strategic Capital Group shall report to the Executive Team and then to the Executive Cabinet (through the medium of the annual budget report) on the proposed composition of the future capital programme. The report shall include the criteria for prioritisation of schemes, and revenue implications. The report will deal specifically with the affordability of all proposals and their sustainability together with compliance with the Council’s approved borrowing limit.
The Council shall approve bi-annually a capital and asset management plan, which shall set out the priorities for investment in Council priorities.
Each Officer of the Senior Management Team shall keep under constant review the programme of capital payments on projects under their control and the Borough Treasurer shall prove such information on capital costs and payments as is necessary for this purpose.
Except where specially provided for under Regulation 16 relating to Contracts, if the appropriate Officer of the Senior Management Team has reason to think that the estimated cost of any capital project will be exceeded, s/he should immediately report to the appropriate Cabinet Deputy and the Borough Treasurer.

5. Revenue Estimates

Each Officer of the Senior Management Team shall submit to the Executive Cabinet estimates of expenditure and income for such periods, by such dates, in such form and in accordance with the Expenditure Limit determined by the Executive Cabinet.
The estimates shall be prepared jointly by the appropriate Officer of the Senior Management Team and the Borough Treasurer who shall also prepare a joint report for consideration by the Executive Cabinet. This report will include a positive assurance statement about the robustness of the estimates produced.
The estimates as approved by the Executive Team, in consultation with the Cabinet Deputy, shall be consolidated into a comprehensive report prepared by the Borough Treasurer for submission to the Executive Cabinet.
Each capital and revenue budget shall be assigned to the individual manager best able to use and control it.
The Borough Treasurer shall provide all Officers of the Senior Management Team with the latest financial information necessary for management purposes. Where a significant overspend is forecast in budget monitoring reports, the appropriate member of the Senior Management Team will produce a recovery plan for inclusion in that report.
Officers of the Senior Management Team, in consultation with the appropriate Cabinet Deputy, shall be empowered to incur expenditure within their Expenditure Limit subject to compliance with these regulations and the Council’s budget and policy framework provided that:-
1. no expenditure shall be incurred on any new policy or purpose, or any extension of existing policy, without the specific approval of the Council given on the recommendation of the Executive Cabinet; and
2. no commitment for future years shall be entered into in excess of that accepted by the Council when approving the revenue estimates.

6. Virement

Within the limits of the Service Unit’s approved budgetary expenditure, an Officer of the Senior Management Team shall have the power to vire between budget heads, subject to the limitations stated in Financial Regulations and Procedures 5.5(i) and (ii) and the Council’s approved Scheme of Delegation. Furthermore, the Executive Team shall have power to vire between budgets of Officers of the Senior Management Team within their sphere of influence.

7. Carrying Forward Balances

Unless the Executive Cabinet recommend, and the Council determines otherwise, the waiving of the requirement, all year end balances within the Expenditure Limit, both underspends and overspends, shall be carried forward to the following year’s budget.

8. Procurement

The Officers of the Senior Management Team shall be responsible for all procurement originating from his/her Service for the execution of any works, the supply of goods, materials or services and shall:-
1. ensure that Procurement Standing Orders and EU Legislation are adhered to in relation to partnerships, advice and guidance is given in the Procurement Code of Practice;
2. make full use of contracts or contractual arrangements negotiated by Tameside Procurement and of the specialist advice of the Head of Procurement and
3. details of all contracts and partnerships should be entered in the appropriate register.
Orders shall be in a written or electronic format approved by the Borough Treasurer, and verbal orders, which must be restricted to absolutely urgent matters, must be followed immediately by an official written or electronic order marked “Confirmation”.
The use of corporate credit cards is restricted to authorised staff who have been issued with guidelines and signed to confirm their understanding of them. Normal purchasing procedures are still required; a purchase order should be raised for each purchase. The purchase order should be clearly marked as being a credit card purchase and should be marked “confirmation”.
All written orders shall be signed by an Officer of the Senior Management Team or some other responsible officer authorised by him/her in consultation with the Borough Treasurer and such authorised officer shall sign using his/her own name.
The processing of an electronic order shall only be carried out by authorised officers in accordance with the Information Technology Security Policy.
The signing of an official order/the processing of an electronic order shall signify:-
1. the goods or services are necessary for the discharge of the functions of the Council; and
2. in all respects, Financial Regulations and Standing Orders have been complied with.
Whenever possible, the order should indicate the price of the goods or services required.
The supply or order books shall be controlled, stored and issued under arrangements agreed by the Borough Treasurer.

9. Payment Of Accounts

Apart from petty cash payments, all payments shall be made by the Borough Treasurer. The normal method of payment of money due from the Council shall be by cheque/BACS drawn on the Council’s bank account.
Each Officer of the Senior Management Team shall ensure that duly certified accounts/authorised electronic payments are passed without delay to the Borough Treasurer who shall examine them to the extent the she/he considers necessary, for which purpose she/he will he entitled to make such enquiries and to receive such information and explanations as she/he requires.
All accounts submitted for payment shall be signed/electronically authorised by all Officers of the Senior Management Team or some other responsible officer specifically authorised by him/her in consultation with the Borough Treasurer. Such authority shall be sent to the Borough Treasurer with specimen signatures and initials. All certifications of accounts shall be by full signature rather than just initials.
The processing of an electronic payment shall only be carried out by authorised officers in accordance with the Information Technology Security Policy.
1. Each account shall bear a completed certification in a form approved by the Borough Treasurer. This must be completed before an account is signed/authorised electronically by all Officers of the Senior Management Team or his/her authorised officer. It is intended as a guide to enable him/her to see that the necessary steps in certification have been satisfactorily carried out.
  
  Accordingly, it is for the Officer of the Senior Management Team or his/her authorised officer to recognise the initials of officers carrying out this preliminary certification as those of officers authorised by him/her.
2. It is desirable, where practicable, that at least two officers should be concerned in the preliminary certification so that the officer certifying that the goods have been supplied or the work done, should be different from the one certifying the remaining items of verifications.
Whenever possible, the officer signing the orders for the goods or services shall not be the same officer as certifies that the goods or services have been received.
The signing/electronic authorisation of an account by, or on behalf of, an Officer of the Senior Management Team shall mean that:-
1. the work, goods or services to which the account relates have been received, carried out, examines and approved;
2. price is in accordance with the quotation, contract, agreement or current market rate, whichever is applicable;
3. expenditure is allocated to the correct cost centre and account code and is within the relevant estimate provision;
4. expenditure has been properly incurred and that all necessary Cabinet Deputy approvals have been obtained;
5. extensions, calculations, trade and cash discounts, other allowances and Value Added Tax code and calculations are correct;
6. appropriate entries have been made in inventories and stores records as required;
7. the account has not been previously passed for payment and that the copy of the official order has been marked in such a way as to provide a safeguard against a duplicate payment being made;
8. the electronic ordering system has been fully updated with goods received; and
9. the account is a proper liability of the Council.
Where an account would not have been the subject of an official order because it is in the nature of a periodic charge, e.g. water, gas, telephone, electricity etc., the Service Unit concerned shall keep a suitable record of such payments.

10. Petty Cash Imprest Accounts

The Borough Treasurer shall make imprest advances of such amounts as is considered necessary for the purpose of defraying petty cash expenses.
Except by arrangement with the Borough Treasurer, petty cash disbursements shall be limited to minor items of expenditure not exceeding such sums as the Borough Treasurer may from time to time determine.
No cheques shall be cashed from monies held under these arrangements.
Receipts for petty cash disbursements shall be obtained wherever possible and the imprest holder shall obtain a signature for all reimbursements. Wherever possible a VAT invoice must be obtained for all purchases, and care taken to isolate the VAT element in any payment made.
An officer responsible for an imprest account shall, if so requested, give the Borough Treasurer, a certificate as to the state of his/her imprest account.
On leaving the employment of the Council or otherwise ceasing to be entitled to hold an imprest advance, an officer shall account to the Borough Treasurer for the amount advanced to him/her.

11. Risk Management And Internal Audit

Risk Management

The Borough Treasurer shall promote the Council’s Risk Management Policy and Strategy and develop risk management controls in conjunction with other senior officers and the Executive Support Team acting in its capacity as the Council's Corporate Risk Management Group.
Each Officer of the Senior Management Team shall take responsibility for risk management of their service, having regard to advice from the Borough Treasurer and other specialist officers e.g. Health and Safety, Risk Management and Insurance. This should include having procedures in place to identify, assess, prevent or contain material known risks.
Each Officer of the Senior Management Team shall undertake regular reviews or risk within their service area to review the effectiveness of risk reduction strategies and the operation of controls.
Each Officer of the Senior Management Team shall identify a Business Continuity Plan for implementation in the event of a disaster that results in significant loss or damage to its resources.

Insurances
The Borough Treasurer shall effect and keep under constant review all insurance cover and negotiate all claims in consultation with Officers of the Senior Management Team where appropriate.
Each Officer of the Senior Management Team shall give prompt notification to the Borough Treasurer of all new risks, properties or vehicles which require to be insured and, if any, alterations affecting existing risks or insurances.
Each Officer of the Senior Management Team shall forthwith notify the Borough Treasurer in writing of any loss, liability, or damage or any other event likely to lead to a claim under any of the Council’s insurances, together with any information or explanation required by the Borough Treasurer or the Council’s insurers.
Each Officer of the Senior Management Team shall keep suitable records to ensure that inspections of engineering plant under their control are duly carried out by the Insurance Company within the periods prescribed and shall take any necessary action arising there from. Any failure by the Council’s insurers to carry out such inspections shall be notified to the Borough Treasurer.
The Borough Treasurer shall offer insurance cover to schools in accordance with Fair Funding arrangements.
Each Officer of the Senior Management Team shall ensure that employees or anyone covered by the Council’s insurance, are aware that they should not admit liability or make an offer to pay compensation that may prejudice the assessment of liability in respect of any insurance claim.

Internal Audit
A continuous internal audit, under the independent control and direction of the Borough Treasurer, shall be arranged to provide an objective opinion to the organisation on the control environment comprising risk management, control and governance by evaluating its effectiveness in achieving the organisations objectives. For this purpose, the Borough Treasurer, or authorised representative shall have authority to:-
1. enter at reasonable times any Council premises or land;
2. have access to all records, documents and correspondence held by Service Units with the exception of confidential staff and client files;
3. notwithstanding (ii) above, require and receive such information and explanations from both officers and Members as she/he deems necessary for the effective discharge of his/her duties in consultation with the relevant Officer of the Senior Management Team; and
4. require any employee of the Council to produce cash, stores or any other Council property under his/her control.
Proposed visits to land or buildings under contract should be arranged through the Supervising Officer.
The Audit Panel shall approve the strategic and annual audit plans prepared by the Borough Treasurer, which take account of the characteristics and the relative risks of the activities involved.
An Officer of the Senior Management Team should consider and respond promptly to recommendations in audit reports and ensure that any agreed actions implemented in a timely and efficient manner.

Preventing Fraud and Corruption
The Borough Treasurer is responsible for the development and maintenance of an Anti-Fraud and Corruption Strategy Statement of Intent.
Each Officer of the Senior Management Team should ensure that all suspected irregularities are reported to the Borough Treasurer.
The Borough Treasurer should ensure that effective procedures are in place to investigate promptly any fraud or irregularity together with pro active fraud work to raise awareness and publicise the Council's zero tolerance policy.

12. Payment Of Salaries And Wages

The payment of:-
1. salaries, wages and other emoluments to all employees of the Council shall be paid by the Borough Treasurer, subject to any direction of the Head of the Paid Service; and
2. pensions and pension benefits from the Greater Manchester Pension Fund shall be made by the Director of Pensions or under arrangements approved and controlled by him/her.
Each Officer of the Senior Management Team shall notify the Borough Treasurer as required and in the form prescribed by him/her, of all matters affecting the payment of such emolument, and in particular:-
1. appointments, resignations, dismissals, suspensions, secondments, and transfers;
2. absence from duty for sickness or other reason, apart from approved leave;
3. changes in remuneration, other than normal increments and pay awards and agreements of general application; and
4. information necessary to maintain records or service for pensions, income tax, national insurance and the like.
All pay documents shall be in a form prescribed or approved by the Borough Treasurer and shall be certified in manuscript/authorised electronically by or on behalf of all Officers of the Senior Management Team. The names and designations of persons authorised to certify such records shall be sent to the Borough Treasurer by each Officer of the Senior Management Team, and shall be amended on the occasion of any change.
The processing of an electronic payment shall only be carried out by authorised officers in accordance with the Information Technology Security Policy.
All decisions affecting the pay or emoluments of any employee shall be notified to the Borough Treasurer by the appropriate Officer of the Senior Management Team in a form agreed by consultation between them.

13. Stocks And Stores

Safe Custody

Each Officer of the Senior Management Team shall make arrangements for a system of continuous stock-taking to be carried out so that the stock of all articles is taken at least once in each financial year and the Borough Treasurer shall be notified of the result of the stock-taking. If the Borough Treasurer considers it to be necessary, a complete stock-take shall also be held at the end of any financial year at which their representatives may be present.
Stock Deficiencies/Surpluses

Any surpluses or deficiencies revealed by the stock-take shall be investigated and reported to the Officer or the Senior Management Team and the Borough Treasurer, who shall make all necessary adjustments to the stores records and accounts. Where the Borough Treasurer considers it to be appropriate by reason of circumstances and/or value, s/he may require the Officer of the Senior Management Team to report to the appropriate Cabinet Deputy.
Surplus or Obsolete Stocks

Each Officer of the Senior Management Team shall annually review all stocks to ensure that surplus or obsolete stocks are not held. These should be disposed of at the best prices available in accordance with procedures agreed with the Borough Treasurer.

14. Custody And Security Of Assets

Each Officer of the Senior Management Team is responsible for maintaining property security at all times for all buildings, stocks, stores, furniture, equipment, cash, etc., under his/her control. This includes leased assets.
For this purpose s/he shall prepare and maintain an inventory in a form agreed with the Borough Treasurer on which shall be recorded an inventory in a form agreed with the Borough Treasurer on which shall be recorded an adequate description of all movable plant, machinery, vehicles, portable equipment in the control of the Council with a value of £300 or over, including leased assets.
1. As far as is considered to be necessary, items appearing on the inventory shall be effectively marked as Council property.
2. Such property shall not be removed otherwise than in accordance with the ordinary course of the Council’s business, or used otherwise than for the Council’s purposes, except on the specific written instruction of the relevant Officer or the Senior Management Team concerned or officer authorised by him/her; and
3. Each Officer of the Senior Management Team shall arrange for a complete check of their inventories at least once in each financial year. Any discrepancies shall be dealt with in consultation with the Borough Treasurer.
Each Officer of the Senior Management Team shall consult the Borough Treasurer in any case where security is thought to be inadequate in any respect, or it is considered that special security arrangements may be needed.
Maximum limits for cash holdings shall be agreed with the Borough Treasurer and shall not be exceeded without his/her express permission.
Keys to safes and similar receptacles, including spares, are to be carried on the person of those responsible at all times. The loss of any such keys must be reported to the relevant Officer of the Senior Management Team forthwith.
Each Officer of the Senior Management Team shall be responsible for maintaining proper security and privacy regarding information contained on computer printouts and other records held in their respective services.
The Executive Director (Economy and Environment) shall maintain a terrier of all properties owned by the Council (except dwellings provided under the Housing Acts), recording the purpose for which the property is held, location, extent and plan reference, purchase details, nature of interest, details of all rents and other charges payable and receivable, and particulars of all tenancies granted.
The Executive Director (Economy and Environment) and the Director of Pensions shall have custody of all title deeds for property held by the Council and the Greater Manchester Pension Fund, respectively.

15. Income

Receipt of Income
1. Except where a procedure approved by the Borough Treasurer provides otherwise, each employee who received monies on behalf of the Council shall give such immediate acknowledgements thereof, and keep and enter up punctually such records, in such form as may be approved by the Borough Treasurer.
2. Such monies shall be paid intact without deduction of any expenditure to the Borough Treasurer or direct to the bankers of the Council at such times and in such manner as required by the Borough Treasurer.
3. A hard/electronic copy of the paying in slip or payment advice should be sent immediately to the Borough Treasurer.
4. Each Officer who so banks money shall indicate on the paying in slip, the duplicate copy, and on the reverse of each cheque such information as will enable the cheque to be identified with the settlement of a particular debt.
5. Personal cheques shall not be cashed out of the money held on behalf of the Council.
6. Each transfer of official money from one member of staff to another shall be evidenced in the records of the Service concerned by the signature of the receiving officer.
Records of Income

Income due to the Council shall be collected and recorded by the debtors system operated by the Borough Treasurer Collection systems operating outside of this should be approved by the Borough Treasurer, who shall be satisfied that adequate arrangements for the prompt recording, collection and accounting of all sums due are made.
Agreements/Contracts

The Borough Treasurer shall be notified promptly of all contracts, leases, tenancy agreements, agreements for sales or purchases or property and any other agreement involving the receipt of money by the Council, and shall have the right to inspect any document or other evidence in this connection.

All Agreements/Contracts and procurement files should be kept for at least six years on completion of the contract or 12 years if the contract is under seal.

Each Officer of the Senior Management Team should ensure that there is an agreement/contract in place for income generation activities, to ensure that best value has been obtained. Supporting evidence should be retained for the contract process adopted.
Receipts

All receipts, forms, books, tickets or other official acknowledgements or monies received shall be in the form approved by the Borough Treasurer which shall be ordered and issued to departments by him/her and controlled under arrangements approved by him/her. All receipts and issues thereof shall be properly recorded and acknowledged.
Scales of Charges
1. All charges for services or facilities provided by the Council shall be reviewed by the relevant Officer of the Senior Management Team together with the relevant Cabinet Deputy not less frequently than annually and not later than September in each financial year.
2. When an Officer of the Senior Management Team proposes to amend any scale of charges, s/he shall consult with the Borough Treasurer upon the financial implications, and with the Borough Solicitor upon any legal requirements.

16. Banking Arrangements

All bank accounts held shall be in the name “Tameside Metropolitan Borough”.
All arrangements with the Council’s bankers shall be made by the Borough Treasurer, who shall operate such banking accounts, including Girobank, as s/he may consider necessary, subject to the approval of the Executive Cabinet.
All cheques, including Girobank payment forms, shall be order by the Borough Treasurer, who shall make proper arrangements for their safe custody.
Cheques on the Council’s bank accounts, including Girobank accounts, shall be ordered by the Borough Treasurer who shall make proper arrangements for their safe custody.

17. Borrowing And Investments

This Council adopts the key recommendations of CIPFA’s “Treasury Management in Public Services: Code of Practice”, (the Code), as described in Section 4 of that Code.
Accordingly, this Council will create and maintain, as the cornerstone for effective treasury management:-
1. a treasury management policy statement, stating the policies and objectives of its treasury management activities; and
2. Suitable treasury management practices, setting out the manner in which the Council will seek to achieve these policies and activities, and prescribing how it will manage and control those activities.
The content of the policy statement and Treasury Management Practices will follow the recommendations contained in Sections 6 and 7 of the Code subject only to amendment where necessary to reflect the particular circumstances of this Council. Such amendments will not result in the Council materially deviating from the Code’s key recommendations.
This Council will receive reports on its treasury management policies, practices and activities, including, as a minimum, an annual strategy and plan in advance of the year, and an annual report after its close, in the form prescribed in its Treasury Management Practices.
This Council delegates responsibility for the implementation and monitoring of its treasury management policies and practices to the Executive Cabinet, and for execution and administration of treasury management decisions to the Borough Treasurer, who will act in accordance with the Council’s policy statement and Treasury Management Practices and, if s/he is a CIPFA member, CIPFA’s Standard Professional Practice on Treasury Management.
The Borough Treasurer will recommend Prudential Limits and Indicators (in accordance with CIPFA’s “Prudential Code”), to the Council, prior to 31st March each year. These limits will be monitored throughout the year, and any breaches (or amendments), will be reported to the Council as soon as practicable.
The Borough Treasurer shall make arrangements for the registration of stocks, bonds and mortgages and shall maintain records of all the Council’s borrowings.
All stock certificates and other documents substantiating any investments (with the exception of temporary investments not exceeding one year) which may from time to time be made by the Council, shall be held in safe custody by the Borough Solicitor, or in relation to Pension Fund Investments, the Director of Pension’s authorised nominees.
The Borough Treasurer shall approve and co-ordinate all finance and leases, and all hire agreements made for a period of greater than one year.

18. Voluntary And Trust Funds

Voluntary and Trust Funds shall include any fund other than an official fund of the Council, which is controlled wholly or party by an officer or teacher by reason of his or her employment.
All such funds, except funds over which Governors of schools are entitled to exercise sole control, shall be held and operated in accordance with such accounting requirements as may be prescribed by the Borough Treasurer and within the requirements of any Trust Deed or similar document.
The accounts of all such funds shall be made up annually, and audited under such arrangements as may be prescribed or approved by the Borough Treasurer, and within the requirement of any Trust Deed or similar document.

19. Travelling, Subsistence And Members' Allowances

All claims by Members and Officers, including co-opted members of the Council or its Panels, for payment of car allowances, (Electronic Form) subsistence allowances, travelling and incidental expenses shall be submitted, duly certified, to the Borough Treasurer on a form approved by him/her, except that claims for minor amounts may be paid from imprest advances in accordance with Section 10 of these Regulations. Payments for subsistence allowances will not be made without receipts and appropriate authorisation.
The certification by, or on behalf of, an Officer of the Senior Management Team, shall be taken to mean that the certifying officer is satisfied that the journeys were authorised, the expenses properly and necessarily incurred, that the employee is insured for business journeys and that the allowances are properly payable by the Council.
All claims for travel and subsistence should be made within three months of the journey/ expenditure being incurred and , where possible, within the relevant financial year, where possible.

20. Driving Vehicles

Each Officer of the Senior Management Team shall ensure that regular reviews of driving licences are undertaken to ensure that all employees, responsible for driving Council Vehicles, hold a current and valid driving licence. The frequency of such reviews should be dictated by the type of vehicle driven, frequency of use and risk involved but at least annually
All employees should be instructed to inform their relevant Officer of the Senior Management Team if their licence becomes invalid.
Each Officer of the Senior Management Team shall ensure that annual reviews of the following documents are carried out, in respect of employees driving their own vehicles on Council business:-
1. current certificate of motor insurance confirming that use on Council business is permitted; and
2. current valid driving licence.

The frequency of such reviews may be increased in areas considered to be of higher risk.

Page last updated: 12 October 2010