28.1 The Section 151 Officer is responsible to make safe and efficient arrangements for the receipt and collection of monies paid or due to the County Council.
28.2 Directors will ensure that all income due to the County Council is identified and charged correctly, in accordance with the County Council's approved charging policies (see rule 31) will seek the prompt collection of all income due to the County Council, using the correct procedures and the appropriate stationery/systems. All sums due will be recorded, collected, held securely and banked in accordance with the directions issued by the Section 151 Officer.
28.3 Directors will ensure that, where applicable, VAT is charged in calculating any income due.in accordance with FR8 Directors will seek advice on VAT from the Section 151 Officer when required. The Section 151 Officer is responsible for ensuring income is recorded in the County Council's corporate financial systems. Directors will ensure that all income is accurately recorded against the correct budget.
28.4 Records of all income transactions will be maintained by Directors as required by the Section 151 Officer. Directors will seek advice from the Section 151 Officer on proposals to amend any records or income collection systems. All controlled stationery associated with income collection will be held in a controlled environment.
29.1 The Section 151 Officer is responsible for maintaining records of debts raised and notified by Directors for collection, and is also responsible (together with Directors where such tasks may have been delegated), for subsequent recovery of debts.
29.2 Directors will provide the Director of Finance (Section 151 Officer) and/or the Monitoring Officer with all information required for the collection of debts. The Monitoring Officer in consultation with the relevant Director, will institute, defend, settle or compromise on behalf of the County Council, any legal proceedings.
29.3 Directors will provide the Section 151 Officer with information required to report on the collection of income and debt, in the format and timescales agreed by the Section 151 Officer.
30.1 Directors, in consultation with the Director of Finance (Section 151 Officer) and Monitoring Officer will write off debts greater than £50 for any one item in respect of:
a) Losses arising when property of the County Council is lost, stolen, damaged or destroyed and the loss is not recoverable from insurance or other sources;
b) Losses upon disposal of stock at a price less than the book value at the time of disposal; and
c) Money due to the County Council which has become irrecoverable or is thought no longer cost effective to recover.
Provided in each case that proper steps have been taken to mitigate the loss in accordance with the Debt Recovery Policy and steps taken to prevent a recurrence.
30.2 For all debts less than £50 the Section 151 Officer will approve the write off of debts in respect of a), b) and c) above.
30.3 Directors, in consultation with the Section 151 Officer and Monitoring Officer, will automatically write off all debts, from an accounts perspective, that exceed 365 days to the service cost centre unless in exceptional circumstances agreed with the Section 151 Officer. The pursuit of the debt through legal processes and debt recovery will continue. Only when all legal avenues have been exhausted would the pursuit of the debt cease.
30.4 Directors will keep records of all such write-offs in a form approved in advance by the Section 151 Officer.
30.5 The Section 151 Officer will make appropriate accounting adjustments in the County Council's corporate financial systems, following write-off and VAT recovery action.
30.6 Directors and their staff do not have the authority to write off salary or allowances overpayments without going through the formal write-off procedure as stated above.
30.7 Audit and Assurance Committee will be informed annually of significant debts (> £10,000) that have been written off for accounts purposes.
31.1 Scales of charges for sales, fees and charges for County Council services will be reviewed at regular intervals (minimum annually) by the appropriate Director in consultation with the Director of Finance (Section 151 Officer) and in accordance with any policy from Council, and in line with relevant legislation, seeking advice where necessary from the Monitoring Officer.
31.2 Trading accounts will normally operate within a full trading account approach and will not receive any allocation of resources directly as part of the revenue budget. The financial regulations which refer to amendment of approved budgets at section 3 and budget transfers (virement) at section 6 will therefore not be applicable to trading accounts.
31.3 It is the responsibility of the Director to seek advice from Section 151 Officer on the establishment and operation of trading accounts.
The following section should be read in conjunction with Part 5H 'Contract Procedure Rules' of this Constitution.
32.1 The Section 151 Officer is responsible to make safe and efficient arrangements for the issue of monies payable by the County Council.
32.2 The ordering of and payment for goods and services will be undertaken using the correct procedures and the appropriate stationery/systems, and in accordance with procedures and guidance issued by the Section 151 Officer.
32.3 Before entering into purchasing commitments Directors will ensure that the estimated cost is covered by financial provision in the budget, the goods are appropriate and represent value for money.
32.4 Payment will only be made on a proper VAT invoice (not a photocopy or statement). The Section 151 Officer is responsible for ensuring expenditure is recorded in the County Council's corporate financial systems. Directors will ensure that all expenditure is accurately recorded against the correct budget.
32.5 Directors will ensure arrangements are made for the prompt certification and payment of invoices, whether electronic or physical in accordance with procedures and guidance issued by the Section 151 Officer.
The following section should be read in conjunction with Part 3 'Scheme of Delegations to Officers' of this Constitution.
33.1 The Head of Paid Service is responsible for ensuring there is effective leadership and management for all staff. The Head of Paid Service is responsible for ensuring that there is proper use of the evaluation or other agreed systems for determining the remuneration of a post.
33.2 Directors are responsible for controlling total staff numbers within their areas of responsibility and control in line with issued guidance.
Competence of Finance Staff
33.3 The Section 151 Officer is responsible for the appointment of appropriately experienced, trained and qualified staff that are competent to perform financial management and administration effectively.
34.1 The Executive Director - Corporate, Customer and Community Services is responsible for paying employees and members securely, accurately and timely, to maintain appropriate systems and records, and to ensure that a proper allocation of those costs, deductions and related employer's contributions and payments is provided (as required by the Director of Finance (Section 151 Officer)) for updating the County Council's corporate financial systems.
34.2 Directors will establish procedures for the management and administration of workforce and payroll matters, ensuring that these procedures follow the corporate systems and procedures, and have regard to advice from the Exectuive Director - Corporate, Customer and Community Services and the Director of Finance.
34.3 Directors will ensure that all payroll transactions are submitted accurately, in the form required, and according to established deadlines. Employees of the Council will only be paid through the official payroll system.
34.4 Directors, supported by the County Council's human resources ('HR') service and designated directorate HR managers, are responsible for ensuring that adequate and effective systems and procedures are operated for workforce and payroll matters.
34.5 Directors will ensure that all payroll costs are accurately recorded against the correct budget.
34.6 The Head of Paid Service (in consultation with the relevant Director) will approve all interim contracts for staff and will approve any proposals for consultancy services in relation to these posts.
34.7 Directors are responsible for ensuring that their employees' taxable benefits are notified to the Assistant Director - Workforce and Organisational Development, having regard to advice and guidance.
34.8 The Assistant Director - Workforce and Organisational Development will regularly review the payroll systems and will identify any system changes and developments required to meet changing needs of the County Council and service users, and to comply with statutory requirements.
