The budget represents the future spending plan for the community, read Scribe’s tips on budget and precept setting.

For Local Councils, the budget represents the future spending plan for the community and provides financial accountability. Read Scribe’s tips on setting the budget and precept below, and where to get more help.

5 top tips to help you through the process

1. Schedule time – budgeting is an important task and requires dedicated time. Work back from your scheduled budget meetings to determine when you should begin prepping. Try to delegate tasks where possible, involving committees or departments and setting clear deadlines for them.
2. Forecast – predict future income and expenditure to result in your likely end of year position and in turn assist with setting the precept for the following financial year. You should forecast to complete calendar months and remember to be realistic. If you are expecting to come well over or under budget, this should be what your forecast shows.
3. Don’t be afraid to start again – zero-based budgeting involves starting from scratch and ignoring previous budgets. This may be necessary where the current budget is not fit for purpose (e.g. lacking in detail, inaccurate, vastly different to actuals). It can also be used for specific projects or new elements of the budget where no previous data is available.
4. Make notes – keep a record of how you came to your calculations, especially for estimated budget lines and those that have changed considerably. This is a great help if questions arise or for you to refer to at a later date. You should also keep notes of changes to the budget and one-off, unexpected costs throughout the year (particularly useful for your explanation of variances at year end).
5. Monitor the budget – the budget process is not just about setting the precept, it should be seen as a continuous process to assist in monitoring the current financial position of the council. Determining any areas of over/underspend throughout the year allows you to take necessary corrective action, like drawing down from reserves.

More resources from Scribe

If you want further help or details on budget setting, Scribe has some useful resources here:

• Complete Guide – Forecasting, Budgeting & Setting The Precept: A Complete Guide For Town & Parish Councils
• Budgeting Spreadsheet – Free Parish & Town Council Budgeting Spreadsheet
• Cost of Living – 15 Tips To Combat Cost Of Living Crisis At Your Town Or Parish Council

Scribe also has some free webinars on ‘Budgeting and Forecasting in Uncertain Times for Town and Parish Councils’ which can be found here on October 20th and November 9th.

Further help

Our Knowledge Bank has more information on setting your budget and precept, along with some things you may particularly want to consider this year such as the cost of holding an election in 2023, increased insurance and staffing costs, and utility costs (read guidance here from Clear Utility Solutions on the government help for utility costs)

Member councils can also access our range of finance training which includes courses on Budgeting for Clerks and Finance Staff, and Finance for Councillors (which includes budgets and precepts)

The SAAA (Smaller Authorities’ Audit Appointments) is responsible for appointing external auditors for opted-in smaller authorities and is now appointing for the next five year period.

The Smaller Authorities’ Audit Appointments (SAAA) is responsible for appointing external auditors to opted-in smaller authorities and managing the contracts with the appointed auditors. They are now writing to local councils regarding the appointment for the next 5 year period (2022-23 to 2026-27) and advising councils of the ability to opt-out if they wish.

Emails are being sent in batches, so you may not have received your email yet. If your contact details have changed, or you do not receive an email in the coming weeks, then please contact PKF Littlejohn on sba@pkf-l.com to make sure they have the correct contact details for your council.

All authorities require an appointed external auditor, even those that qualify as exempt since you are still required to send a Certificate of Exemption to the external auditor. During the last five years, all smaller authorities opted-in to the central procurement regime managed by the SAAA; no smaller authority decided to opt-out and follow the various complex procedures required under statute to appoint their own external auditor. If you wish to opt-in and continue as part of the SAAA sector led auditor appointment regime then no action is required; you will remain part of the central scheme.

Although the email will contain guidance on how to opt-out, NALC strongly recommends that councils opt-in (in which case, no action is necessary), and continue as part of the SAAA sector-led appointment regime.

Please bear in mind that this only relates to external auditors; councils will continue to appoint their own internal auditors and we have guidance here to help you choose an internal auditor.

Opting Out

Opting out is a significant decision which requires careful consideration and guidance has been developed to clarify what it would mean in practice. Key implications are:

• an opted-out authority regardless of size (including exempt authorities) MUST appoint an appropriate external auditor;
• the appointed auditor must be a registered auditor as defined by the Companies Act and a member of Institute of Chartered Accountants (England and Wales).
• an opted-out authority must convene an appropriate independent auditor panel which meets the requirements of the Local Audit and Accountability Act 2014 (LAAA). Detailed guidance on auditor panels is available in Schedule 4 of the LAAA Act and from CIPFA;
• an opted-out authority will need to develop its own specification for its external audit contract, will need to negotiate the price for this work on an individual basis and will need to manage the contract, including any disputes, and any independence issues that may arise;
• an opted-out authority must ensure full compliance with the relevant requirements of the Local Audit and Accountability Act and supporting Regulations;
• any opted-out authority that does not successfully appoint an appropriate external auditor in the correct manner and notify SAAA who their external auditor is by 30 November 2022 will have an external auditor appointed for it by the Secretary of State through SAAA. This will result in additional costs of £300 which will have to be met by the authority.

An authority that wishes to opt out must formally reach and record that decision in a way that meets the requirements of its own governance framework, by convening a full council meeting or an extraordinary council meeting.

The SAAA have also shared a case study in NALC’s blog as a cautionary tale of what to avoid during the audit process, and the importance of having a generic email address. There is guidance here on setting up a generic council email with the gov.uk domain.

The importance of young people to your community, how to engage them and read about Horrabridge’s newest (and youngest) councillor!

Young people play an important part in our communities and may use a range of council facilities such as playparks, benches and public toilets. Although they have their own needs and desires for the community, they can sometimes be a hard group for local councils to reach but there are benefits to engaging with them. They are the future of our communities so it is critical to support their development. Councils can work to engage young people, either by getting them involved in the work of the council or by delivering services and assets designed to support them.

How can we engage young people?

Councils could try and reach out to young people by working with other organisations, such as schools and local youth groups, to help educate youngsters about local councils and encouraging them to participate. This might include going into schools or youth meetings (such as the Guides or Scouts) to give talks, putting notices or updates in school newsletters, or actively working with groups to promote local democracy. For example, councils could run art competitions in schools to design a logo for the council or to design a poster. South Tawton Parish Council carried out a competition to choose a winning design for their ‘slow down’ road signs.

Streaming or videoing important events may also help as young people could watch them at school or at home; Okehampton Town Council streams their Mayoral choosing event so that schools are able to watch it live.

Other ways to include young people in your community might be to use social media; different media will reach different groups so it may be worth considering an Instagram, or Twitter, page. Perhaps you could use community awards to recognise young people in the parish who are already working hard to benefit the community like South Brent Parish Council’s Community Champion awards

A young councillor at Horrabridge

Meet Harley Carpenter, Horrabridge’s latest parish councillor! Harley was co-opted in April, having just turned 18 years old.

She has lived in the parish for 5 years and felt it was important to join the council to encourage other youngsters to feel more involved with the community and to express any concerns they might have.

Harley also volunteers with the local youth club, youth coffee mornings and U.B.A.K.A. (Urban Bulldogs Against Kids Abuse).

Resources

NALC has a range of resources aimed at how councils can encourage young people to become councillors and make a change in their community, but also the ways that councils can support young people including funding youth groups, consulting young people and installing relevant assets such as skate parks. This includes a Young people case studies publication, which includes several councils from Devon including Bradninch, Peter Tavy, Chulmleigh and Buckland Brewer.

Training

Our partners, Breakthrough Communications, run training on how to effectively engage with young people in your community (please note the course costs £30 +VAT, invoiced by DALC), to help you explore the issues that matter to young people, how to effectively reach and engage with them both online and offline, and how to build partnerships with them to improve your community and the work of your council. More information on our training with Breakthrough Communications is available here, with a range of other courses to help you engage your community.

NALC National Network

If you are a young councillor (under 40) then you may be interested in joining NALC’s National Network for Young Councillors which meets regularly to help connect councillors, share good practice and provide mutual support.

Councils are required by law to have a Code of Conduct which deals with the behaviour that is expected of councillors when they are acting in that capacity.

What is the Code of Conduct?

The Localism Act 2011 made it a legal requirement for all local councils to have a Code of Conduct. The code applies to councillors any time they are acting as a councillor, and is there to help by modelling the behaviour expected of a councillor and setting out the type of conduct that might lead to action being taken against them. The aim of the Code is to build public confidence in local government.

The Code incorporates the Nolan Principles, seven principles of public life which apply to all holders of public office and those who deliver public services.

For more information about the principles, the Committee on Standards in Public Life (CSPL) have made a series of short videos, available on YouTube.

Which Code of Conduct should we use?

In January 2019, the Committee on Standards in Public Life published a report on Local Government Ethical Standards that made a number of recommendations, one of which was that there should be one single Code of Conduct across the sector. The Local Government Associated worked with key partners in the sector, and carried out extensive consultations, to develop and publish a Model Councillor Code of Conduct.

NALC have now approved the LGA Model Code as their suggested document for councils; however, we do recommend that councils contact their district council to check which code they are using so they can use the same code.

The LGA has also published excellent guidance on using the code, with thorough information about when it applies and what to consider.

What happens if we think there’s a breach?

Possible breaches of the code by a councillor can only be investigated by the Monitoring Officer at the relevant district council, and anyone can make a report to them (including members of the public, councillors and staff). If the council is contacted with a complaint against an individual councillor, they can direct the complainant to the Monitoring Officer. The council can try to resolve any internal complaints about a councillor informally, but will otherwise need to direct their concerns to the Monitoring Officer.

If a complaint relates directly to the treatment of council staff then it may be preferable for the council or councillors to make the report in order to demonstrate the council’s duty of care towards its staff.

Related Links

LGA Model Code of Conduct

LGA Code of Conduct guidance

Guidance on decision-making and resolutions

NALC advice notes – Members conduct and the registration and disclosure of their interests (England)

Local authority leaders across Devon have spoken out in concern for the people of Ukraine and their families, following the Russian invasion.

Team Devon authorities, including Devon County and District Councils and the Devon Association of Local Councils, have pledged to work together to support Ukrainian refugees seeking sanctuary in the UK, and have each condemned Russia’s actions.

They have agreed to give particular support to families in Devon whose relatives in Ukraine are fleeing the conflict.

Individually, councils have also taken steps to cut Russian links, such as through contracts for energy provision.  And any few remaining investments within the Devon Pension Fund, linked to Russian assets, are being sold off quickly.

Devon councils have long worked together, alongside health and voluntary sector partners and local communities, to provide safe sanctuary and resettlement for refugees, most recently Syrian families and those fleeing conflict in Afghanistan.

The Leader of Devon County Council and Chair of the Team Devon partnership of authorities, Cllr John Hart said: “We are deeply concerned for those desperate people escaping conflict in Ukraine in huge numbers.  We agreed that we have a duty to do what we can in Devon to support families fleeing Ukraine to join their family members here in the UK.”

The government has outlined support for up to 200,000 Ukrainian refugees under ‘temporary visa concessions’. And further visas are being granted to those currently within the UK, including specific groups of workers, students and other visitors.

Already Devon District Councils are receiving offers of accommodation from Devon residents, for Ukrainian families.

Cllr Bob Deed, Chair of the Devon Districts Forum and Leader of Mid Devon District Council, said: “Our communities across Devon have already shown a willingness to help the people of Ukraine and I am glad that our councils can work together, in the coming days and months, to offer assistance to people whose lives have been changed immeasurably by this war. While details of local support is being drawn up I would encourage anyone who wishes to help to donate to the UK’s emergency fund.”

And today, the UK Disasters Emergency Committee has launched its Ukraine Humanitarian Appeal, drawing together funding and action across major charities and Non-Governmental Organisations to support people displaced through the conflict.  The government has pledged to match up to £20 million of any donations from the public.

The fastest way to donate to a DEC appeal is by donating online.  Visit https://www.dec.org.uk/appeal/ukraine-humanitarian-appeal

Alternatively you can call 01204 770822, or use other ways to donate. https://dechelp.zendesk.com/hc/en-us/categories/200731191-Donations-Gift-Aid

Or visit your local District Council page for details of support in your area:

How can councils help the people of Ukraine?

Many parish and town councils are keen to make contributions to the crisis in Ukraine. Please be aware that section 137 (3) of the Local Government Act 1972 prevents councils making donations to charities operating outside of the UK. Councils with the General Power of Competence have the power to make a donation to a charity operating overseas as it is something that an individual can do.

However, if a council received a request from a local charity providing support to refugees from Ukraine locally, then they may be able to use section 137 to provide support to that charity.

Other ways to assist may be:

• Work with another local organisation who are able to make donations so the funds go from their account
• Promote the Disaster Emergency Committee fund in the community
• You could even set up a JustGiving so money from the community goes directly to the DEC

Please contact us if you need any further advice.

What about flying the Ukrainian flag?

As with most flag flying, please make sure you have checked the government’s guidance on flying flags or ask your planning authority.

Devon County Council support including the Ukraine Family Visa and Homes for Ukraine schemes

Devon County Council is working across a range of partners to develop suitable local responses particularly with regards to the UK Government Ukraine Family Visa scheme and the Homes for Ukraine scheme announced yesterday. The specific role for local government in support for each is still emerging and they will provide a wider briefing on this in due course.

In the meantime for those offering accommodation locally, you may want to direct them to Homes for Ukraine where they can register interest direct with Government. The link also contains some Frequently Asked Questions for would be accommodation providers.

Devon County Council is following national and international guidance that those wishing to offer donations on the ground are best served in making financial contributions, particularly to the Disasters Emergency Committee. They may review local responses should numbers of Ukrainian refugees with particular needs start to settle locally.

The Council’s website is being updated with the latest information and provides wider background and links.

More information

NALC has issued guidance in a briefing on the situation in Ukraine, available for download here GB1-22 UKRAINE

Councils concerned about cyber security could refer to The Good Councillor’s Guide to Cyber Security (available to download on our Publications page). You could also contact the Devon and Cornwall Police Cyber Protect Unit who can offer a free Cyber Crime Awareness Session in your community or to your council to help you prepare.

There are growing concerns about the impact bullying, harassment and intimidation is having on councils, councillors and staff. The Civility and Respect Project has been founded and the first newsletter is now available for all in the sector.

The Civility and Respect Project was founded by the Civility and Respect Working Group, and is supported by representatives from across our sector including councils, county associations, NALC, the SLCC and One Voice Wales. The primary aim of the project is to coordinate a programme of work designed to promote civility and respect in public life, including good governance, positive debate and to support the well-being of councillors, officers and staff.

The Project team will keep you up to date with developments as the project progresses and the first newsletter is now available covering:

• The Civility and Respect Project Mission
• An overview of the project
• Anti-bullying petition
• LGA call for evidence regarding the abuse and intimidation of councillors

The newsletter also includes a bullying and harassment statement that can be used by councils and put on council websites, to state that bullying, harassment and intimidation will not be tolerated.

LGA survey on abuse and intimidation of councillors

NALC is supporting the Local Government Association (LGA) as they undertake a call for evidence to capture the experiences of councillors who are experiencing or have experienced abuse or intimidation from the public due to their elected role. Candidates who have run for election, officers who have supported candidates, councillors and members of the public are invited to share their reflections of abuse and intimidation suffered by candidates and councillors.

All responses will be treated confidentially. Information will be aggregated, and no individual or council will be identified in any publications without their consent. The survey will take between 10 to 15 minutes to complete and an overview of the questions is available below.

If you have any queries regarding the content of the consultation, please contact jessica.norman@local.gov.uk. For queries about completion of the survey, please contact helen.wilkinson@local.gov.uk.

The LGA have also launched a series of webinars to help support councillors’ personal safety. These events are funded by the UK Government and so are open to councillors from all councils, including town and parish.

Petition to introduce sanctions for serious breaches of the Code of Conduct

A parliamentary petition is calling for a change in the Localism Act 2011 for the re-introduction of sanctions to disqualify or suspend councillors for serious breaches of the Code of Conduct such as those who persistently engage in harassment and bullying. The petition deadline is 25th November.

Recent court case on harassment of council staff and councillors

In the case of Ashford Borough Council and Kerly v Fergus Wilson

EWHC 2542 (QB) the council sought a final anti-harassment injunction to protect staff, members and agents from a campaign of harassment and intimidation from the defendant, a local large-scale landlord. In July 2020 the High Court granted an interim injunction restraining the defendant from pursuing a course of conduct amounting to harassment under the Protection from Harassment Act 1997. Between February 2016 and July 2020, the council’s legal department recorded 454 pieces of correspondence from the defendant. The High Court judge found among other things that the defendant had engaged in a campaign of repetitive, frequent, oppressive and offensive correspondence with the claimants, which ignored reasoned responses from the council. The defendant’s correspondence included two suggestions that a councillor should commit suicide, numerous examples of personally offensive comments about appearance, unfounded accusations of criminal conduct and professional misconduct, and requests that councillors or employees should resign or be dismissed.

In the circumstances the judge was satisfied that the interim injunction should be continued and converted to a permanent injunction. Although the defendant’s conduct was deemed to be extraordinary and extreme and should not be considered as normal, councils experiencing serious apparent harassment of their officers and members might find the Ashford judgment to be useful.

As we approach bonfire and fireworks season, read up on official safety advice for handling fireworks, and some advice from Gallagher Insurance on running fireworks events.

Official safety guidance

The Office for Product Safety and Standards has published safety guidance on using fireworks responsibly which may be helpful for fireworks events. This includes a reminder to follow the Fireworks Code. Further safety tips from OPSS include:

• Only buy from licenced sellers. 
• Let off fireworks on traditional celebration dates and adhere to the fireworks curfew
• Follow the instructions
• Understand what fireworks you can use at home
• Be considerate to animals when letting off fireworks
• Keep pets safe

You can read the complete safety guidance here, please do share with your communities to help keep people safe. There are some downloadable resources available that you can use as social media posts or as posters.

Watch and share the firework safety video below!

Advice from Gallagher Insurance on fireworks events

Bonfire and fireworks events can be very popular but have the potential to cause damage and serious injury. If you wish to hold a bonfire event, you will need to ensure you follow safety guidelines, and minimise any potential risks to spectators and property. Here are some guidelines for managing risk at bonfires and fireworks events.

Fireworks

Where possible the display should be organised and operated by the manufacturer of the fireworks or a professional operator. When employing a contractor, you must obtain written confirmation that they have adequate Public and Employers’ Liability insurance. If is not possible to employ professionals, then a responsible adult from the organising committee should be given sole control of the storage and lighting of fireworks.

• Only use fireworks which comply with BS EN 14035.
• Wherever possible have at least one person with previous experience of organising firework displays.
• The display area should be at least 50 metres x 50 metres and an additional dropping zone of 100 metres x 50 metres for spent fireworks.
• Car parking areas should be sited well away from the display area and dropping zone. Keep vehicular entrances away from pedestrian access..
• Fireworks should be stored in a metal container and removed one at a time with the lid replaced each time.

Fireworks which fail to ignite should not be returned to the metal container and no attempt should be made to relight them.

• Fireworks should only be used in accordance with the manufacturer’s instructions.
• Fire extinguishers, buckets of water and sand, should be available close by.
• Crowds should be situated at a safe distance behind barriers and the wind direction taken into account when setting the display.

Bonfires

• Keep the bonfire well away from any fireworks display.
• The bonfire should be stable and checked to ensure that it will not fall to one side.
• Use firelighters instead of flammable liquids
• Bonfires should be kept to a manageable size and additional materials to be burnt kept at a safe distance away from the fire
• The bonfire should be under the control of a responsible adult, and one person should be in charge of all safety arrangements.
• Firefighting equipment should be quickly available
• Qualified first aiders with suitable equipment should attend all organised bonfires and firework displays.
• Water should be poured on the embers of the fire and the site should not be left until the bonfire is out and safe.

The Health & Safety Executive provides guidance on holding a fireworks event, which is a useful resource when planning an event. https://www.hse.gov.uk/explosives/fireworks/using.htm

Please note that firework and bonfire events must be organised in accordance with COVID-19 secure guidance and Government advice applicable at the time of the event.

Kevin Millard – Regional Representative for Devon, kevin_millard@ajg.com, 07458 124 847

The opinions and views expressed in the above articles are those of the author only and are for guidance purposes only. The authors disclaim any liability for reliance upon those opinions and would encourage readers to rely upon more than one source before making a decision based on the information.

Please tell us about the events happening in your community, we love to hear about events and to share what you’ve been up to!