D Systems and Procedures

Financial Regulations

D Systems and Procedures

Importance of this area
This area forms much of the routine financial business of the Council and involves large numbers of transactions and staff. This area will be of interest to many people and it is important that such a major area of activity is clearly regulated and those regulations are supported by thorough detailed standards.

D1 General Controls

The general controls for systems and procedures are

(a) Basic data exists to enable the Authority’s objectives, targets, budgets and plans to be formulated.

(b) Performance is communicated to the appropriate managers on accurate, complete and timely basis.

(c) Early warning is provided of deviations from targets, plans and budgets and management action taken.

(d) Operating systems and procedures are secure.

D2 Purchasing arrangements

D2.1 Service Directors must ensure and be able to demonstrate that the County Council obtains value for money in purchasing activity and that purchasing accords with service priorities and where appropriate the procurement plan.

D2.2 The most effective purchasing arrangements should be used. In the case of routine purchasing this should be undertaken via in-house providers (e.g. Devon Procurement, Devon Design and Print, Transport Co-ordination Services) except:-

(a) transactions excluded by agreement between the Director of Finance, IT & Trading or Director of Environment, Economy & Culture as appropriate, and the Service Director concerned;

(b) small items, which may be purchased through an imprest account in accordance with regulation D 6 below;

The Head of Procurement Services will seek to provide access to a range of corporate and framework contracts. Corporate contracts and approved framework contracts must be used where such contracts exist. Staff should access these contracts using the electronic ordering system if available.

D2.3 Where any purchasing of goods or services involves tendering or contracts these arrangements must conform to the requirements set out by the Director of Finance, IT & Trading in the Council’s Minimum Standards and Minimum Procedures for Tenders and Contracts

D2.4 The Director of Finance, IT & Trading must ensure that e-business / purchasing processes maintain the security and integrity for transacting business electronically and must approve the introduction of such systems.

D3 Orders for goods and services

D3.1 Service Directors are responsible for the control and use of all orders and requisitions within their directorates, and for access to systems which generate them in accordance with the detailed standards below.

Detailed Standards D3.1.1 The design of all orders and requisitions must be approved in advance by the Director of Finance, IT & Trading. D3.1.2 Service Directors are responsible for:- (a) the control and use of all orders and requisitions within their directorates, and for access to systems that generate them; (b) ensuring the safe custody of unused orders; (c) providing the Director of Finance, IT & Trading with the names and limits of their authority of those authorised to sign orders and requisitions and a specimen of their signatures; (d) ensuring that budget provision exist for all purchases and any commitments created must be reflected in future decision making. (e) ensuring that staff issuing orders have received appropriate purchasing training (f) all orders issued from their directorates and ensuring that every order :- (i) is dated and signed in his own name by an authorised officer (in the FINEST system this must be done electronically by authorised officers using their personal user name and password to perform the “Authorise funding of orders” function); (ii) clearly specifies the standards, quality and quantity of goods and services required; (iii) states the agreed price or contract terms and times of delivery; (iv) where appropriate, shows the Devon Purchasing contract number to ensure preferred rates or discounts are obtained. D3.1.3 For orders placed by telephone, email, internet or verbally the Service Director is responsible for ensuring systems approved by the Director of Finance and IT are in place to ensure the person ordering has the appropriate authority and the County Council receives the goods that have been ordered to the agreed specification and price. D3.1.4 Orders are required for all purchases except:- (a) rents (previously agreed by the Director of Finance, IT & Trading); (b) rates and water charges; (c) gas and electricity; (d)telephone charges, grants and minor cash purchases - but a record of the submission for payment of such items must be kept; (e) small items purchased from imprest accounts.

Detailed Standards

D3.1.1 The design of all orders and requisitions must be approved in advance by the Director of Finance, IT & Trading.

D3.1.2 Service Directors are responsible for:-

(a) the control and use of all orders and requisitions within their directorates, and for access to systems that generate them;

(b) ensuring the safe custody of unused orders;

(c) providing the Director of Finance, IT & Trading with the names and limits of their authority of those authorised to sign orders and requisitions and a specimen of their signatures;

(d) ensuring that budget provision exist for all purchases and any commitments created must be reflected in future decision making.

(e) ensuring that staff issuing orders have received appropriate purchasing training (f) all orders issued from their directorates and ensuring that every order :-

(i) is dated and signed in his own name by an authorised officer (in the FINEST system this must be done electronically by authorised officers using their personal user name and password to perform the “Authorise funding of orders” function);

(ii) clearly specifies the standards, quality and quantity of goods and services required;

(iii) states the agreed price or contract terms and times of delivery;

(iv) where appropriate, shows the Devon Purchasing contract number to ensure preferred rates or discounts are obtained.

D3.1.3 For orders placed by telephone, email, internet or verbally the Service Director is responsible for ensuring systems approved by the Director of Finance and IT are in place to ensure the person ordering has the appropriate authority and the County Council receives the goods that have been ordered to the agreed specification and price.

D3.1.4 Orders are required for all purchases except:-

(a) rents (previously agreed by the Director of Finance, IT & Trading);

(b) rates and water charges;

(d)telephone charges, grants and minor cash purchases - but a record of the submission for payment of such items must be kept;

(e) small items purchased from imprest accounts.

D3.2 Staff of the Council are not allowed to purchase goods privately under County Council contract arrangements or solicit preferential treatment in a private capacity from the Council's suppliers. Staff are not permitted to accept gifts from the Council's suppliers, or potential suppliers, as set out in the Council's statement on official conduct and referred to in section C12 of this document.

D4 Payment of Accounts

D4.1 All payments shall be under the direction of the Director of Finance, IT & Trading as set out in the detailed standards below.

Detailed Standards D4.1.1 The directorate that issues the order shall be responsible for the examination, certification and submission for payment of the related invoice. The initials/authorisation of at least two different officers will be required as set out below:- (a) The first signatory (who will initial at "1" on the certification slip or perform the “certify” function in the FINEST system) will certify that :- (i) the invoice or request for payment relates to a proper liability of the Council, which has not previously been discharged; (ii) the goods or services have been received and are of the quality and quantity ordered and all departmental procedures have been followed; (iii) all "brought forward" items have been excluded; (iv) the prices, extensions and tax are correct; all available discounts, allowances and credits have been deducted; arithmetical calculations are correct; the total certified for payment agrees with the invoiced amount and the document is a proper tax invoice within the meaning of the Value Added Tax regulations; (v) where applicable the copy order is attached, or a proper note is made on the invoice if it relates to a partial fulfilment of an order. (Details of part payment must be entered on the copy order, which is to be attached to the final invoice); (vi) the expenditure is allocated to the correct analysis code and is covered by an approved budget; (vii) where specific authorisation is required for the expenditure, the appropriate authority (e.g. committee minute) is quoted; (viii) where appropriate, entries have been made in inventories, stores records, stock books and on the directorate's copy of the order. (b) The second signatory (who will initial at "2" on the certification slip or perform the “authorise” function in the FINEST system) will authorise payment ensuring:- (i) that the account has been properly checked and certified by an appropriate officer; (ii) that the account relates to goods or services which conform to the needs of the particular service. (c) The officer certifying each of the foregoing matters shall sign or initial with his own name on the appropriate section of the certificate or perform the relevant function in the FINEST system using only their personal user name and password. (d) The certification at "2" (or “authorise” function in FINEST) must be signed or initialled (or performed in FINEST) by a senior officer authorised to do so by the Service Director. The Service Director must keep the Director of Finance, IT & Trading informed of such authorisations and supply him/her with specimens of the signatures of the authorised officers and the extent of authority to be exercised. The Director of Finance, IT & Trading will make arrangements for the periodical certification by Service Directors of the list of approved signatories. D4.1.2 In exceptional circumstances payment may be required in advance of the supply of goods or services, though this is not best practice. In such cases, payment must follow the normal authorisation process required by these standards with the exception that the goods or service will not yet have been received. The authorising officer must take extra care in such transactions and ensure:- (a) only reputable suppliers are involved (b) that the amounts of such payments are appropriate to be paid in advance and do not present unnecessary risk (c) all other reasonable steps are taken to protect the Council from risk and potential loss D4.1.3 Staff must ensure that valid payments are processed in sufficient time to meet payment deadlines and to avoid late payments and potential penalties being incurred. D4.1.4 The use of direct debits as a payment method requires the prior agreement of the Director of Finance, IT & Trading D4.1.5 Staff of the Council must not prepare suppliers' invoices. If it is necessary for an officer to amend an invoice, that fact and the reason therefore shall be shown on the invoice and the amendment must conform to the Value Added Tax regulations (which are available from the Director of Finance, IT & Trading). D4.1.6 Staff of the Council who have contact with suppliers of goods or services who are engaged in pressure selling activities, or who receive unsolicited promotional or direct marketing materials, or who receive invoices for goods or services not received, are required to report the matter to their line manager, who, in turn, will advise the Director of Finance, IT & Trading. D4.1.7 If, on examining any item submitted to him/her for payment, the Director of Finance, IT & Trading is not satisfied that it is in order, it is his/her duty to make such investigations as he/she deems necessary either before or after payment.

Detailed Standards

D4.1.1 The directorate that issues the order shall be responsible for the examination, certification and submission for payment of the related invoice. The initials/authorisation of at least two different officers will be required as set out below:-

(a) The first signatory (who will initial at "1" on the certification slip or perform the “certify” function in the FINEST system) will certify that :-

(i) the invoice or request for payment relates to a proper liability of the Council, which has not previously been discharged;

(ii) the goods or services have been received and are of the quality and quantity ordered and all departmental procedures have been followed;

(iii) all "brought forward" items have been excluded;

(iv) the prices, extensions and tax are correct; all available discounts, allowances and credits have been deducted; arithmetical calculations are correct; the total certified for payment agrees with the invoiced amount and the document is a proper tax invoice within the meaning of the Value Added Tax regulations;

(v) where applicable the copy order is attached, or a proper note is made on the invoice if it relates to a partial fulfilment of an order. (Details of part payment must be entered on the copy order, which is to be attached to the final invoice);

(vi) the expenditure is allocated to the correct analysis code and is covered by an approved budget;

(vii) where specific authorisation is required for the expenditure, the appropriate authority (e.g. committee minute) is quoted;

(viii) where appropriate, entries have been made in inventories, stores records, stock books and on the directorate's copy of the order.

(b) The second signatory (who will initial at "2" on the certification slip or perform the “authorise” function in the FINEST system) will authorise payment ensuring:-

(i) that the account has been properly checked and certified by an appropriate officer;

(ii) that the account relates to goods or services which conform to the needs of the particular service.

(c) The officer certifying each of the foregoing matters shall sign or initial with his own name on the appropriate section of the certificate or perform the relevant function in the FINEST system using only their personal user name and password.

(d) The certification at "2" (or “authorise” function in FINEST) must be signed or initialled (or performed in FINEST) by a senior officer authorised to do so by the Service Director. The Service Director must keep the Director of Finance, IT & Trading informed of such authorisations and supply him/her with specimens of the signatures of the authorised officers and the extent of authority to be exercised. The Director of Finance, IT & Trading will make arrangements for the periodical certification by Service Directors of the list of approved signatories.

D4.1.2 In exceptional circumstances payment may be required in advance of the supply of goods or services, though this is not best practice. In such cases, payment must follow the normal authorisation process required by these standards with the exception that the goods or service will not yet have been received. The authorising officer must take extra care in such transactions and ensure:-

(a) only reputable suppliers are involved

(b) that the amounts of such payments are appropriate to be paid in advance and do not present unnecessary risk

(c) all other reasonable steps are taken to protect the Council from risk and potential loss

D4.1.3 Staff must ensure that valid payments are processed in sufficient time to meet payment deadlines and to avoid late payments and potential penalties being incurred.

D4.1.4 The use of direct debits as a payment method requires the prior agreement of the Director of Finance, IT & Trading

D4.1.5 Staff of the Council must not prepare suppliers' invoices. If it is necessary for an officer to amend an invoice, that fact and the reason therefore shall be shown on the invoice and the amendment must conform to the Value Added Tax regulations (which are available from the Director of Finance, IT & Trading).

D4.1.6 Staff of the Council who have contact with suppliers of goods or services who are engaged in pressure selling activities, or who receive unsolicited promotional or direct marketing materials, or who receive invoices for goods or services not received, are required to report the matter to their line manager, who, in turn, will advise the Director of Finance, IT & Trading.

D4.1.7 If, on examining any item submitted to him/her for payment, the Director of Finance, IT & Trading is not satisfied that it is in order, it is his/her duty to make such investigations as he/she deems necessary either before or after payment.

D5 Company credit cards

D5.1 The Director of Finance, IT & Trading will make arrangements for the administration of “company” credit cards and will issue them where circumstances require.

D5.2 Service Directors are responsible for ensuring that “company” credit cards used in their Directorate are only held by appropriate staff and are used strictly in compliance with the specific guidance issued by the Director of Finance, IT & Trading

D6 Imprest accounts and advances

D6.1 All advances are made under the direction of the Director of Finance, IT & Trading and must be dealt with in accordance with the detailed standards below.

Detailed Standards D6.1.1 Advances may be made to appropriate officers on account of imprest expenditure or for other reasons as may be agreed by the Director of Finance, IT & Trading. D6.1.2 Imprest accounts may only be established, and their details amended, by the Director of Finance and IT who will make the necessary arrangements with the Council’s bankers. D6.1.3 Imprest holders must maintain a complete record of all transactions. At least once in each month expenditure must be certified by the Service Director or other authorised officer as correctly paid, the cash in hand (and where applicable reconciled bank account balances) reconciled with the balance shown on the account and reimbursement, supported by all relevant vouchers, claimed from the Director of Finance, IT & Trading in such form as he may require. The reconciliation should take account of any reimbursement already claimed but not yet received. D6.1.4 In no circumstances may cash received, other than imprest account reimbursement, be paid into these accounts. D6.1.5 None of the following items of expenditure shall be paid out of imprests :- (a) sums which fall due for payment periodically, (e.g. rents); (b) travelling expenses of officers (other than very minor items below £5 for occasions that are neither regular nor frequent) or of Members of the Council; (c) except where two signatories sign each such cheque, single payments of £100 or more; (d) payment of (or on account of) salaries and wages or payment to an individual of employed status; D6.1.6 Payments must not normally be made from imprests to creditors with whom the Council has regular dealings. D6.1.7 When required each officer holding an imprest must certify in writing to the Director of Finance, IT & Trading that such sum is held, either in cash or in vouchers to be reimbursed. D6.1.8 It is the duty of Service Directors:- (a) to verify the balances independently of the imprest holder at frequent intervals; (b) to notify the Director of Finance, IT & Trading well in advance whenever an officer who holds an imprest gives notice of leaving the employment of the Council or immediately it is known that an officer otherwise ceases to be responsible for such imprest account. D6.1.9 A bank account must be opened for all imprest accounts exceeding £100: such bank accounts must not be allowed to run into overdraft. Any imprest exceeding £500 must be operated through a bank account which requires two signatures to effect withdrawals exceeding £500. Service Directors must notify the Director of Finance and IT of all authorised signatories, and subsequent changes. D6.1.10 All reasonable steps should be taken for the secure storage of cash. The Council's insurance policy for cash storage carries a £50 excess, which would be borne by the establishment suffering the loss.

Detailed Standards

D6.1.1 Advances may be made to appropriate officers on account of imprest expenditure or for other reasons as may be agreed by the Director of Finance, IT & Trading.

D6.1.2 Imprest accounts may only be established, and their details amended, by the Director of Finance and IT who will make the necessary arrangements with the Council’s bankers.

D6.1.3 Imprest holders must maintain a complete record of all transactions. At least once in each month expenditure must be certified by the Service Director or other authorised officer as correctly paid, the cash in hand (and where applicable reconciled bank account balances) reconciled with the balance shown on the account and reimbursement, supported by all relevant vouchers, claimed from the Director of Finance, IT & Trading in such form as he may require. The reconciliation should take account of any reimbursement already claimed but not yet received.

D6.1.4 In no circumstances may cash received, other than imprest account reimbursement, be paid into these accounts.

D6.1.5 None of the following items of expenditure shall be paid out of imprests :-

(a) sums which fall due for payment periodically, (e.g. rents);

(b) travelling expenses of officers (other than very minor items below £5 for occasions that are neither regular nor frequent) or of Members of the Council;

(c) except where two signatories sign each such cheque, single payments of £100 or more;

(d) payment of (or on account of) salaries and wages or payment to an individual of employed status;

D6.1.6 Payments must not normally be made from imprests to creditors with whom the Council has regular dealings.

D6.1.7 When required each officer holding an imprest must certify in writing to the Director of Finance, IT & Trading that such sum is held, either in cash or in vouchers to be reimbursed.

D6.1.8 It is the duty of Service Directors:-

(a) to verify the balances independently of the imprest holder at frequent intervals;

(b) to notify the Director of Finance, IT & Trading well in advance whenever an officer who holds an imprest gives notice of leaving the employment of the Council or immediately it is known that an officer otherwise ceases to be responsible for such imprest account.

D6.1.9 A bank account must be opened for all imprest accounts exceeding £100: such bank accounts must not be allowed to run into overdraft. Any imprest exceeding £500 must be operated through a bank account which requires two signatures to effect withdrawals exceeding £500. Service Directors must notify the Director of Finance and IT of all authorised signatories, and subsequent changes.

D6.1.10 All reasonable steps should be taken for the secure storage of cash. The Council's insurance policy for cash storage carries a £50 excess, which would be borne by the establishment suffering the loss.

D7 Payroll

Regulations in this area are vital to ensuring staff are paid accurately, on time and that payroll information of sound quality is available to management

Salaries wages and pensions

D7.1 The payment of all salaries, wages, pensions, compensation and other emoluments to all employees or former employees of the Council will be made by the Director of Finance, IT & Trading or under arrangements agreed by him/her in accordance with the detailed standards below.

Detailed Standards D7.1.1 Each Service Director must promptly notify the Director of Finance, IT & Trading in accordance with the time tables and in the form prescribed by him/her of all matters affecting the payment of such emoluments, and in particular :- (a) appointments, resignations, dismissals, suspensions, secondments and transfers; (b) absences from duty for sickness or other reason, apart from approved 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 superannuation, income tax, National Insurance etc. (e) Changes in circumstances affecting car loans. D7.1.2 Appointments of all employees must be made in accordance with the regulations of the Council concerning establishments, grades and rates of pay. D7.1.3 All time records or other pay documents must be in a form prescribed or approved by the Director of Finance, IT & Trading and must be certified by or on behalf of the Service Director. D7.1.4 Records or systems for the storage, transfer and processing of information maintained in employing directorates in connection with the payroll function must be in a form agreed by the Director of Finance, IT & Trading. D7.1.5 In applying scales of salaries or wages, Service Directors must confer as necessary with the Director of Finance, IT & Trading. D7.1.6 Where errors in the payment of salaries, wages or pensions are discovered in employing directorates the Director of Finance, IT & Trading must be informed immediately. It is the responsibility of the Director of Finance, IT & Trading to inform employees or former employees of errors made and to recover any sums overpaid in accordance with prescribed procedures. D7.1.7 Overpayments must not be written off unless the Director of Finance, IT & Trading is satisfied :- (a) after consultation with the County Solicitor that all steps possible have been taken to recover the sums due; or (b) that the cost of recovering any sums due would exceed the sum involved; or (c) that recovery would cause undue hardship to the employee concerned. The prior authority of the Portfolio holder must be obtained to write off sums in excess of £5,000 and of the Director of Finance, IT & Trading below this amount.

Detailed Standards

D7.1.1 Each Service Director must promptly notify the Director of Finance, IT & Trading in accordance with the time tables and in the form prescribed by him/her of all matters affecting the payment of such emoluments, and in particular :-

(a) appointments, resignations, dismissals, suspensions, secondments and transfers;

(b) absences from duty for sickness or other reason, apart from approved 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 superannuation, income tax, National Insurance etc.

(e) Changes in circumstances affecting car loans.

D7.1.2 Appointments of all employees must be made in accordance with the regulations of the Council concerning establishments, grades and rates of pay.

D7.1.3 All time records or other pay documents must be in a form prescribed or approved by the Director of Finance, IT & Trading and must be certified by or on behalf of the Service Director.

D7.1.4 Records or systems for the storage, transfer and processing of information maintained in employing directorates in connection with the payroll function must be in a form agreed by the Director of Finance, IT & Trading.

D7.1.5 In applying scales of salaries or wages, Service Directors must confer as necessary with the Director of Finance, IT & Trading.

D7.1.6 Where errors in the payment of salaries, wages or pensions are discovered in employing directorates the Director of Finance, IT & Trading must be informed immediately. It is the responsibility of the Director of Finance, IT & Trading to inform employees or former employees of errors made and to recover any sums overpaid in accordance with prescribed procedures.

D7.1.7 Overpayments must not be written off unless the Director of Finance, IT & Trading is satisfied :-

(a) after consultation with the County Solicitor that all steps possible have been taken to recover the sums due; or

(b) that the cost of recovering any sums due would exceed the sum involved; or

(c) that recovery would cause undue hardship to the employee concerned.

The prior authority of the Portfolio holder must be obtained to write off sums in excess of £5,000 and of the Director of Finance, IT & Trading below this amount.

D8 Travelling, subsistence and financial loss allowances

D8.1 Claims for payment of travelling and subsistence will be made in a manner approved by the Director of Finance, IT & Trading as set out in the detailed standards below.

D8.2 Payments to Members, including additional Members of Council Committees who are entitled to claim travelling or other allowances, will be made by the Director of Finance, IT & Trading.

Detailed Standards D8.1.1 All claims for payment of car allowances, subsistence allowances, travelling and incidental expenses must be submitted with all relevant receipts in accordance with the terms and conditions of the County Council scheme. Due regard must be given to economy: normally, the shortest distance must be used unless authorised by the line manager, with due regard to time taken, such as faster journey times or to avoid roadworks. The claims must agree with entries in the individual’s travel diary, be duly certified and in a form approved by the Director of Finance, IT & Trading and made up to a specified day of each month, within twenty-one days thereof. The names of officers authorised to sign such records must be sent to the Director of Finance, IT & Trading by Service Directors together with specimen signatures and be amended on the occasion of any change. D8.1.2 The certification by or on behalf of the Service Director will be taken to mean that the allowances are properly payable by the Council. D8.1.3 Officers' claims submitted more than six months after the expenses were incurred will be paid only with the express approval of the Director of Finance, IT & Trading or an Officer designated by him/her.

Detailed Standards

D8.1.1 All claims for payment of car allowances, subsistence allowances, travelling and incidental expenses must be submitted with all relevant receipts in accordance with the terms and conditions of the County Council scheme. Due regard must be given to economy: normally, the shortest distance must be used unless authorised by the line manager, with due regard to time taken, such as faster journey times or to avoid roadworks. The claims must agree with entries in the individual’s travel diary, be duly certified and in a form approved by the Director of Finance, IT & Trading and made up to a specified day of each month, within twenty-one days thereof. The names of officers authorised to sign such records must be sent to the Director of Finance, IT & Trading by Service Directors together with specimen signatures and be amended on the occasion of any change.

D8.1.2 The certification by or on behalf of the Service Director will be taken to mean that the allowances are properly payable by the Council.

D8.1.3 Officers' claims submitted more than six months after the expenses were incurred will be paid only with the express approval of the Director of Finance, IT & Trading or an Officer designated by him/her.

D9 Income and Banking

It is important to ensure that all income due to the Council is identified, collected on time and recorded accurately in the Councils accounts. Also, banking arrangements must be appropriate and well recorded for the Council to exercise adequate control.

Income

D9.1 Service Directors are responsible for the collection of sums due to the Council and for the issuing of receipts and invoices in accordance with the detailed standards below.

D9.2 A limit is imposed on the cash amount to be received in settlement for the payment of goods and services of £5,000 on any one transaction. This limit is required to ensure that the County Council complies with the Money Laundering Regulations 2003.

D9.3 Scales of charges for services and allowances and any variations thereof (except where fixed by statute) must be reviewed at regular intervals by the appropriate Service Director and agreed with the Director of Finance, IT & Trading before submission to Executive for approval.

Detailed Standards D9.1.1 The Director of Finance, IT & Trading must be consulted by Service Directors on proposals to acquire any cash till or accounting equipment. D9.1.2 The records kept by each department with regard to items of income must be in such form as may be required by the Director of Finance, IT & Trading. D9.1.3 Service Directors must provide to the Director of Finance, IT & Trading such particulars in connection with work done, goods supplied, or services rendered and all other amounts due, as may be required to record correctly all sums due to the Council and to ensure promptness in the rendering of accounts and the recovery thereof. D9.1.4 The Director of Finance, IT & Trading must be promptly notified of all money due to the Council under contracts, leases, tenancy and other agreements, conveyances and other arrangements entered into which involve the receipt of money by the Council, and must have access to the original documents or relative particulars. D9.1.5 The Director of Finance, IT & Trading must maintain a detailed record of land and building in respect of which rent is or may be receivable, together with sufficient details of the terms of tenancy to enable the correct amount of rents receivable to be recovered, either directly from the tenant, or by deduction from salary or wages in the case of service tenancies. D9.1.6 Sums properly due to the Council must not be written off until the Director of Finance, IT & Trading is satisfied after consultation with the County Solicitor that all steps possible have been taken to recover the sums due. After this consultation, the authority of the Executive Member must then be obtained to write off sums due in excess of £5,000. D9.1.7 Where the Council contracts to supply goods or services to external parties, the arrangements must avoid inappropriate subsidy.

Detailed Standards

D9.1.1 The Director of Finance, IT & Trading must be consulted by Service Directors on proposals to acquire any cash till or accounting equipment.

D9.1.2 The records kept by each department with regard to items of income must be in such form as may be required by the Director of Finance, IT & Trading.

D9.1.3 Service Directors must provide to the Director of Finance, IT & Trading such particulars in connection with work done, goods supplied, or services rendered and all other amounts due, as may be required to record correctly all sums due to the Council and to ensure promptness in the rendering of accounts and the recovery thereof.

D9.1.4 The Director of Finance, IT & Trading must be promptly notified of all money due to the Council under contracts, leases, tenancy and other agreements, conveyances and other arrangements entered into which involve the receipt of money by the Council, and must have access to the original documents or relative particulars.

D9.1.5 The Director of Finance, IT & Trading must maintain a detailed record of land and building in respect of which rent is or may be receivable, together with sufficient details of the terms of tenancy to enable the correct amount of rents receivable to be recovered, either directly from the tenant, or by deduction from salary or wages in the case of service tenancies.

D9.1.6 Sums properly due to the Council must not be written off until the Director of Finance, IT & Trading is satisfied after consultation with the County Solicitor that all steps possible have been taken to recover the sums due. After this consultation, the authority of the Executive Member must then be obtained to write off sums due in excess of £5,000.

D9.1.7 Where the Council contracts to supply goods or services to external parties, the arrangements must avoid inappropriate subsidy.

Banking arrangements

D9.3 The Director of Finance, IT & Trading is the sole officer authorised to make arrangements regarding the Council's bank accounts in accordance with the detailed standards below.

D9.4 The Director of Finance, IT & Trading will make arrangements for regular overall bank reconciliation.

D9.5 Service Directors, after consultation with the Director of Finance, IT & Trading, will make secure arrangements for the collection and banking of cash and for prompt reconciliation and monitoring of these monies.

Detailed Standards D9.3.1 All Council bank accounts will be in the name of the Devon County Council, except for the banking arrangements of an officer performing a statutory function in his own right; the Director of Finance, IT & Trading must be notified of all bank accounts so held. D9.3.2 Unless otherwise agreed by the Director of Finance, IT & Trading, officers authorised to collect County Council money must issue official receipts therefore. Also, they must promptly, at such intervals as the Director of Finance, IT & Trading may direct, pay over all sums received to the Director of Finance and IT or, by arrangement with him/her, to the Council's bankers. All reasonable steps should be taken for the secure storage of cash. The Council's insurance policy for cash storage carries a £50 excess, which would be born by the establishment suffering the loss. D9.3.3 Each officer who receives money on behalf of the Council must keep an accurate and chronological account of all receipts and deposits. D9.3.4 Money received or held on behalf of the Council must be banked in full and not be used to cash personal or any other cheques whatsoever. D9.3.5 Receipts must only be issued on receipt books, tickets and other documents of a similar nature which have been ordered and issued by or under the direction of the Director of Finance, IT & Trading. A record must be maintained of every issue of such documents. D9.3.6 When banking monies care must be taken to ensure accurate use of analysis codes.

Detailed Standards

D9.3.1 All Council bank accounts will be in the name of the Devon County Council, except for the banking arrangements of an officer performing a statutory function in his own right; the Director of Finance, IT & Trading must be notified of all bank accounts so held.

D9.3.2 Unless otherwise agreed by the Director of Finance, IT & Trading, officers authorised to collect County Council money must issue official receipts therefore. Also, they must promptly, at such intervals as the Director of Finance, IT & Trading may direct, pay over all sums received to the Director of Finance and IT or, by arrangement with him/her, to the Council's bankers. All reasonable steps should be taken for the secure storage of cash. The Council's insurance policy for cash storage carries a £50 excess, which would be born by the establishment suffering the loss.

D9.3.3 Each officer who receives money on behalf of the Council must keep an accurate and chronological account of all receipts and deposits.

D9.3.4 Money received or held on behalf of the Council must be banked in full and not be used to cash personal or any other cheques whatsoever.

D9.3.5 Receipts must only be issued on receipt books, tickets and other documents of a similar nature which have been ordered and issued by or under the direction of the Director of Finance, IT & Trading. A record must be maintained of every issue of such documents.

D9.3.6 When banking monies care must be taken to ensure accurate use of analysis codes.

D10 Taxation

Compliance with taxation rules is important for the Council to meet its legal requirements and avoid unnecessary costs. Failure to comply with tax legislation can result in penalties and interest payments or may lead to the overpayment or under-recovery of taxes.

D10.1 Service Directors must ensure all staff are aware of the various tax regimes that impact on their areas of operational activity and ensure that they are compliant with legislation governing tax and the detailed standards below.

Detailed Standards VAT D10.1.1 Officers should be aware of the Council’s VAT manuals, available on Information Devon, and have access to them as the primary reference document for VAT related matters. D10.1.2 VAT must be paid and recovered within the time constraints laid down by H.M Customs and Excise. D10.1.3 Officers are responsible for obtaining and issuing proper tax documents (e.g. invoices, receipts) to ensure compliance with VAT law and to facilitate full VAT recovery on expenditure. Other Taxation D10.1.4 Guidance on taxation matters, other than VAT, will be issued from time to time by the Director of Finance, IT & Trading. D10.1.5 Officers responsible for the issuing or payment of invoices must give consideration to the impact of the various taxes. Particular attention should be paid to the correct treatment of employment taxes and VAT. D10.1.6 In instances of doubt over the correct treatment of taxation staff should consult the appropriate staff of the Director of Finance, IT & Trading as follows; P.A.Y.E and National Insurance – Human Resources Payroll Team VAT and other taxation – Devon Finance Services VAT & Taxation Team

Detailed Standards

VAT

D10.1.1 Officers should be aware of the Council’s VAT manuals, available on Information Devon, and have access to them as the primary reference document for VAT related matters.

D10.1.2 VAT must be paid and recovered within the time constraints laid down by H.M Customs and Excise.

D10.1.3 Officers are responsible for obtaining and issuing proper tax documents (e.g. invoices, receipts) to ensure compliance with VAT law and to facilitate full VAT recovery on expenditure.

Other Taxation

D10.1.4 Guidance on taxation matters, other than VAT, will be issued from time to time by the Director of Finance, IT & Trading.

D10.1.5 Officers responsible for the issuing or payment of invoices must give consideration to the impact of the various taxes. Particular attention should be paid to the correct treatment of employment taxes and VAT.

D10.1.6 In instances of doubt over the correct treatment of taxation staff should consult the appropriate staff of the Director of Finance, IT & Trading as follows; P.A.Y.E and National Insurance – Human Resources Payroll Team

VAT and other taxation – Devon Finance Services VAT & Taxation Team

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