35.1 Overview
Staff costs can be the largest item within a budget and form a significant element of the Council’s overall expenditure. Effective controls are needed to ensure that payments are accurate, made only when they are due and, comply with relevant conditions of service.
35.2 Responsibility/Accountability
35.2.1 Section 151 Officer (click here for all responsibilities for the Section 151 Officer)
The payment of all salaries, wages, pensions, compensation, other emoluments, travel and subsistence and financial loss allowances to all Members of the Council, Officers, and former Officers except where provided externally after competitive tender.
Recording and controlling tax, pension and other deductions.
Provide advice on and secure the payments by the most economical means.
35.2.2 Business Unit Heads (click here for all responsibilities for the Business Unit Heads)
Notify the Section 151 Officer as soon as possible, and in the form prescribed by him, of all matters affecting the payment of any emoluments.
Ensure appointments are made in accordance with the requirements of the Councils personnel policies and within budgets.
Ensure adequate and effective systems are operated for personnel and payroll procedures.
Provide an up-to-date list of the names and specimen signatures of officers authorised to sign records to the Section 151 Officer.
Ensuring payroll transactions are processed only through the Council’s payroll system and also that Payroll Services are promptly notified of any changes to staff within their service area i.e. starters, leavers, transfers between service areas, sickness, maternity and paternity leave etc.
Carefully consider the employment status of individuals employed on a “self employed consultant or sub contract” basis. The Inland Revenue applies a tight definition for employee status and in cases of doubt, advice should be sought from the Section 151 Officer.
Ensure that the details of any employee benefits in kind are notified to the Section 151 Officer to comply with Inland Revenue annual reporting legislation.
Ensure compliance with the “Guidelines on the Retention and Destruction of Documents”.
35.3 Policy (click here for detailed procedures)
The Authority’s payroll system should be reconciled regularly.
All procedures dealing with starters, leavers, variations and enhancements must be rigorously adhered to.
All employees must only be paid through the Authority’s payroll system.
Procedures for making expense claims, retaining and destroying documents, recording absences are contained in Part IV.
Employees’ Code of Conduct (is set out in Part ? of the Constitution).
The Council’s Personnel Policies are available on the Authority’s intranet site.
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