collingbourne ducis parish council

 procedures to ensure that uncollectable amounts, including any bad debts are not submitted to the coun cil for approval to be written off except with the approval of the RFO and that the approvals are shown in the accounting records ; and  measures to ensure that risk is properly managed . 1.1. The c ouncil is not empowered by these Regulations or otherwise to deleg ate certain specified decisions. In particular any decision regarding:  setting the final budget or the p recept ( council t ax r equirement ) ;  approving accounting statement s ;  approving an annual governance statement;  borrowing ;  writing off bad debts;  declaring eligibility for the General Power of Competence ; and  addressing recommendations in a ny r eport from the internal or external a uditor s , shall be a matter for the full council only. 1.2. In addition the c ouncil must:  determine and keep under regular review the b ank m andate for all council bank accounts ;  approve a ny grant or a single commitment in excess of [ £5,000 ] ; and  in respect of the a nnual salary for an y employee have regard to recommendations about annual salaries of employees made by the relevant c ommitte e in accordance with its terms of reference. 1.3. In these financial regulations, references to the Accounts and Audit Regulations or ‘the regulations’ shall mean the r egulations issued under the provisions of section 27 of the Audit Commission Act 1998 , or any super s eding legislation, and then in force unless otherwise specified . I n these financial regulations the term ‘proper practice’ or ‘proper practices’ shall refer to guidance issued in Governance and Accountability for Local Councils - a Practitioners’ Guide (England) issued by the Joint Practitioners Advisory Group (JPAG), available from the websites of NALC and the Society for Local Council Clerks (SLCC).