financial regs may 2016 page 12

1.1. postage or minor stationery ite ms) shall be refunded on a regular basis, at least quarterly. 2. PAYMENT OF SALARIES 2.1. As an employer, the council shall make arrangements to meet fully the statutory requirements placed on all employers by PAYE and National Insurance legislation. The payment of all salaries shall be made in accordance with payroll records and the rules of PAYE and National Insurance currently operating, and salar y rates shall be as agreed by c ouncil , or duly delegated c ommittee . 2.2. Payment of salaries and payment of deductions fr om salary such as may be required to be made for tax, national insurance and pension contributions, or similar statutory or discretionary deductions must be made in accordance with the payroll records and on the appropriate dates stipulated in employment c ontracts, provided that each payment is reported to the next available c ouncil m eeting , as set out in these r egulations above. 2.3. No changes shall be made to any employee’s pay, emoluments, or terms and conditions of em p l o yment without the prior consent of th e [ c ouncil] [relevant c ommittee] . 2.4. Each and every payment to employees of net salary and to the appropriate creditor of the statutory and discretionary deductions shall be recorded in a separate confidential record (confidential cash book). This confidenti al record is not open to inspection or review (under the Freedom of I nformation Act 2000 or otherwise) other than: a) by any councillor who can demonstrate a need to know; b) by the internal auditor; c) by the external auditor; or d) by any person authorised under Aud it Commission Act 1998 , or any super s eding legislation . 2.5. The total of such payments in each calendar month shall be reported with all other payments as made as may be required under these Financial Regulations , to ensure that only payments due for the perio d have actually been paid . 2.6. An effective system of personal performance management should be maintained for the senior officers. 2.7. Any t ermination payments shall be supported by a clear business case and reported to the c ouncil. Termination payments shall onl y be authorised by c ouncil. 2.8. Before employing interim staff the c ouncil must consider a full business case.