34.1 Overview
Income is vulnerable and effective systems are essential to ensure that all income due to the Council is identified, collected, receipted and banked properly. It is preferable to obtain income in advance of supplying goods or services as this improves the Council’s cash flow and avoids the time and cost of administering debts.
34.2 Responsibility/Accountability
34.2.1 Cabinet (click here for all responsibilities for the Cabinet)
Setting policies regarding the basis of fees and charges.
34.2.2 Section 151 Officer (click here for all responsibilities for the Section 151 Officer)
Agree arrangements for the collection of all income due to the Council and approve the procedures, systems and documentation for its collection.
Ordering and supplying Services with all receipt forms, books or tickets and similar items and approving the arrangements for their control.
Recommending a framework for charging policies of the Council.
34.2.3 Business Unit Heads (click here for all responsibilities for Business Unit Heads)
Identify Officers authorised to act in respect of income collection together with the limits of their authority.
Ensure there is a separation of duties within their service areas concerning income collection and processing.
Establish and ensure appropriate recovery procedures are undertaken, with the assistance of the Authority’s debt recovery service, for debts which are not paid promptly.
Issuing official reports or maintaining other documentation for income collection.
In consultation with the S151 Officer, ensure adequate recording, collection and security measures are in place for the collection of income.
34.2.4 Officers (click here for all responsibilities for Officers)
Process all income accurately and quickly in accordance with the procedures in Part IV.
34.3 Policy (click here for detailed procedures)
All income due to the Authority must be processed accurately and securely through one of the primary income systems (e.g. NNDR, Council Tax, Debtors).
Official receipts, signed by an authorised officer, must be given on receipt of income.
Procedures for processing income are available in Part IV.
Guidelines on the Retention and Destruction of Records is available on the Authority’s intranet. (click here for the Guidelines on Retention and Destruction of Records.)
Write-off procedures and procedures for ordering and controlling stationery are contained in Part IV.
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