RISK ASSESSMENT FORM
Who can be Harmed? And how?
5 10 15 20 25 Unacceptable Stop
4 8 12 16 20 High Urgent Action
3 6 9 12 15 Medium Action Required
2 4 6 8 10 Low Monitor
1 2 3 4 5 Trivial No action
*If the risk is trivial (see below) then there is no need to do anything further. If the risk is low, monitor and seek to improve at the next review or if there is a significant change. Severity
5Risk of death
4Risk of serious Injury eg broken bones
3Minor Injury2Cuts and bruises
Inadequate internal controls with regard to monitoring
expenditure 4 1 4 4 1 4
Illegal activity or payments/Fraud by employees and
councillors. 6 1 6 6 1 6
Inadequate records & financial Irregularities 4 1 4 4 1 4
Reserves too high/low 5 1 5 5 1 5
No internet in office, cloud inaccessible 2 1 2 2 1 2
Security of data (IT systems and support) Loss of data in
fire 3 1 3 3 1 3
Failure to retain or secure the necessary number of
members for the Council 4 2 8 4 2 8
Governing Policies not up to date 3 1 3 3 1 3Legal risks Audit report will confirm compliance.
Audit reports (twice yearly) to SPF and Council.
Continue current process.
Audit reports to identify any irregularities.
Audits to continue as scheduled.
Practitioners Guide advises reserve balance must
not exceed the Precept but should be sufficient
to allow the Council to operate if the expected
precept is not received.
Reserve policy requires earmarking and
minimal unallocated reserves.
Continue monitoring by Clerk.
Significant disruption to service
Staff can work from home. Paper files of some
items kept for back up. System backed up by
external company. Test laptops from home on a regular basis
Finance risks
If precept amount not submitted, the amount issued by
BDC would be the same as the previous year. Clerk to monitor precept receieved.
SPF also keep track of funds held.
Monthly bank reconcilliations provided to council.4 1 4 4 1 4
Clerk keeps cashbook monitoring all spend.
Continue to keep cashbook. Monthly schedules
and income and expenditure reported to Council.
Clerk makes all payments and requests audit
trail to ensure all are signed off correctly. No cash
handled in office.
The Parish Council uses Financial Regulations
which set out the requirements based on Model
Regulations from NALC.
Appointment of NCALC Internal Audit Service
Any confidential documents are securely
destroyed.
The Council laptops are password-protected and
have security protection.
Council is registered with the Information
Commissioner
All burial records are scanned and digitized
Clerk to maintain an up to date Councillor
Attendance Register.
Chairman to ensure adequate quorum.
Clerk to alert members if insufficient attendance.
There is a rolling policy review schedule and
polices are referred to Council for review as and
when necessary.
Business Continuity
(Existing) Control Measures
Assessment Date: December 2024 Review Date: December 2025
Risk Assessment for: East Bergholt Parish Council Financial, legal and administrative risks
Further Control Measures
Residual Risk Rating
(without controls)
Severity
Likelihood
Risk*
Workplace /Location: Council Wide
Hazards
East Bergholt Parish Council
Risk Rating
(without controls)
Severity
E.G. Employees, Volunteers, Contractors, Service Users, Public,
Neighbours. Are there any vulnerable groups e.g.
disabled, young people etc.
Likelihood
Risk*
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Failure to ensure that all employees are paid in
accordance with Council regulations and are adequately
monitored. Failure to comply with Inland Revenue and
HMRC regulations. 4 1 4 5 1 5
Severity
5Risk of death
2Cuts and bruises
1Inconvenience
5hourly
4daily
3monthly
2yearly
Residents and Councillors not being able to attend
Council or Committee meetings. 1 1 1 2 1 2
Salaries Payroll managed externally
Payslips kept on file. Amounts of annual leave are
monitored.
Clerk to monitor VAT expenditure throughout
financial year and report to Council quarterly Monitored by auditors.21 1VAT
VAT not claimed back correctly/HMRC requirements
not met 2 2 4
Code of conduct, Standing Orders and Financial
Regulations revied annually. Trainig courses
attended as necessary
Membership of SALC 2 1 2Lack of governance
Ensure that a Code of Conduct, Standing Orders and
Financial Regulations are in place and are reviewed
annually. Highlight essential parts and provide training
where relevant.
2 1 2
Declaration of Interest forms are signed and
available online. 3 1 3
Conflict of interest
Members Register of Interests
Councillors are required to declare where they have an
interest in any item of business and this is recorded in
the Minutes.
Completed Register of Interests forms are submitted to
the Monitoring Officer at ENC and periodically reviewed.
Any change in a Councillors Register of Interest must be
declared.
Code of Conduct has been adopted. 3 1 3
Staff trained in each others roles.
All payments and invoices signed off by Chair of
SPF Committee 3 2 6
Continue to support each others
roles. Staff
Incapacity or resignation of staff, day to day running
of office
Staff fraud 4 2 8
Financial records audited twice per year 2 1 2Financial records Inadequate records 2 1 2
1 3Maintenance
Reduced value of assets or amenities –
loss of income or performance 3 1 3
Minutes are signed off at
Council meeting as accurate. Any relevant
amendments are made. 3 2 6Minutes Inaccurate minutes 2 1 2
The meeting Agenda is placed on village
noticeboard
and on the Council’s website giving the required
notice of each meeting.
Councillors to receive summons electronically Lack of meeting notice
The Council has adopted the model scheme
produced by the Office of the Information
Commissioner.
Assistance to be sought from Monitoring Officer
or NCALC as required 2 1 2Action any FOI requests in accordance with policyLegal Freedom of Information 2 1 2
Clerk to keep track of election costs.
The Council maintains an election fund at
£2500.00 to meet any election costs. If this is
insufficient at any point in time, the shortfall will
be met from the general reserve 3 2 6
Council to make budget provision.
Clerk to ensure invoice within estimateElection costs
Incorrect costs assigned to
election by BDC 3 2 6
Quarterly maintenance inspections of playground
equipment.
Register of assets list reviewed on a yearly basis.3
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