Welby Parish Council - Financial Procedures and Regulations

How financial regulations and procedures are used 

Councillors are custodians of public funds. They are accountable for ensuring that public business is conducted in accordance with the law and proper standards. They must ensure that their public money is safeguarded, properly accounted for and used economically, efficiently and effectively. 
 
In discharging this accountability, Councillors and The Clerk/Responsible Financial Officer are responsible for putting in place proper arrangements for the governance of their financial affairs. 
 
Financial regulations are standing orders to regulate and control the financial affairs and accounting procedures of a local council. The financial regulations, as opposed to the standing orders of a council, include most of the requirements relevant to the Responsible Financial Officer (Clerk for Welby Parish Council).
 
These financial regulations supplement the standing orders. 
 
Welby Parish Councils Financial Regulations and Procedures are shown below: 
Welby Parish Council
Financial Procedure and Regulations
Document History
Notes of changes in updated versions
Version No.
Date of approval and adoption
Financial Procedure  and Regulations approved and adopted.
1.0
14th May 2020
 
 
 
 
 
 
 
 
 
 
 
Index
1          General 
2.         Accounting and Audit (Internal and External)
3.         Annual Budgets 
4.         Budgetary Control and Authorisation of Spend 
5.         Banking arrangements and Authorisation of Payments
6.         Instructions for the making of payments
7.         Payment of Salaries 
8.         Loans and Investments
 9.        Income
10.       Orders for works, goods and services
11.       Contracts
12.       Assets
13.       Insurance 
14.      Risk Management
15.      Revision and suspension of Financial Regulations
 
1. GENERAL
1.1. These Financial Regulations govern the conduct of financial management by the Council and may only be amended or varied by resolution of the Council. Financial regulations are one of the council’s three governing policy documents providing procedural guidance for members and officers.
 
Financial regulations must be observed in conjunction with the council’s standing orders*1 and any individual financial regulations relating to contracts.
1.2. The council is responsible in law for ensuring that its financial management is adequate and effective, and that the council has a sound system of internal control which facilitates the effective exercise of the council’s functions, including arrangements for the management of risk.
 1.3. The council’s accounting control systems must include measures for the timely production of accounts: 
  • To prevent and detect inaccuracy and fraud; and 
  • Identifying the duties of officers. 
1.4. These Financial Regulations demonstrate how the Council meets these responsibilities and requirements.
 1.5. At least once a year, prior to approving the Annual Governance Statement, the council must review the effectiveness of its system of internal control which shall be in accordance with proper practices.
 1.6. Deliberate of wilful breach of these Regulations by an employee may give rise to disciplinary proceedings.
 1.7. Members of Council are expected to follow the instructions within these Regulations and not to entice employees to breach them. Failure to follow instructions within these Regulations brings the office of Councillor into disrepute.
 1.8 The Responsible Financial Officer (RFO) holds a statutory office to be appointed by the Council. The Clerk has been appointed as RFO for this Council and these regulations will apply accordingly.
1.9. The RFO
  • Acts under the policy direction of the Council
  •  Administers the Council’s financial affairs in accordance with all Acts, Regulations and proper practices.
  •  Determines on behalf of the Council its accounting records and accounting control systems.
  •  Ensures the accounting control systems are observed;
  •  Maintains the accounting records of the Council up to date in accordance with proper practices
  •  Assists the Council to secure economy, efficiency and effectiveness in the use of its resources and
  •  Produces financial management information as required by the council. 
           *1 Model standing orders for councils are available in Local Councils Explained © 2013 National Association of Local Councils
 
1.10. The accounting records determined by the RFO shall be sufficient to show and explain the council’s transactions and to enable the RFO to ensure that any receipts and payment account and statement of balances, and any additional information or management information prepared for the council from time to time comply with the Accounts and Audit Regulations. 
1.11. The accounting records determined by the RFO shall contain
  • Entries from day to day of all sums of money received and expended by the council and the matters to which the receipts and payments account relate;
  • A record of the assets and liabilities of the council;  and
  • Wherever relevant, a record of the council’s income and expenditure in relation to claims made, or to be made, for any contribution, grant or subsidy. 
  •  
1.12. The accounting control systems determined by the RFO shall include:
  • Procedures to ensure that the financial transactions of the council are recorded as soon as reasonably practicable and as accurately and reasonably as possible; 
  • Procedures to enable the prevention and detection of inaccuracies and fraud and the ability to reconstruct any lost records;
  • Identification of the duties of officers dealing with financial transactions and division of responsibilities of those officers in relation to significant transactions;
  • Procedures to ensure that uncollectable amounts, including any bad debts are submitted to the council 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.
 1.13. The Council is not empowered by these Regulations or otherwise to delegate certain specified decisions. In particular any decision regarding:
  • Setting the final budget or the precept (Council Tax Requirement)
  • Approving accounting statements: 
  • Approving an annual governance statement; 
  • Borrowing;
  • Writing off bad debts
  • Declaring eligibility for the power of well-being; and 
  • Addressing recommendations in any report from the internal or external auditors, 
This shall be a matter for full Council only. 
1.14. In addition, the council must; 
  • Determine and keep under regular review the bank mandate; and
  • Approve any grant or a single commitment more than £250.00.
1.15. In these financial regulations, references to the Accounts and Audit Regulations or ‘the regulations’ shall mean the regulations issued under the provisions of Section 27 of the Audit Commission Act 1998 and then in force unless otherwise specified. 16. In these financial regulations the term ‘proper practice’ or ‘proper practices’ shall refer to guidance issued in Governance and Accountability for Local Councils – a Practioners’ Guide (England) which is published jointly by NALC and SLCC from time to time.
 
2. ACCOUNTING AND AUDIT (INTERNAL AND EXTERNAL)
 2.1 All accounting procedures and financial records of the Council shall be determined by the RFO in accordance with the Accounts and Audit Regulations, appropriate Guidance and proper practices. 
2.2 On a regular basis, at least once in each quarter, and at each financial year end, a member other than the Chairman, shall be appointed to verify bank reconciliations produced by the RFO. The member shall sign the reconciliations and the original bank statements as evidence of verification. This activity shall on conclusion be reported, including any exceptions, to and noted by the Council. A copy of the bank statement will be attached to the bank reconciliation.
 2.3 The RFO shall complete the annual statement of accounts, annual report, and any related documents of the council contained in the Annual Return as soon as practicable after the end of the financial year and having certified the accounts shall submit them and report thereon to the council within the timescales set by the Accounts and Audit Regulations. 
2.4 The council shall ensure that there is adequate and effective system of internal audit of its accounting records, and of its system of internal control in accordance with proper practices. Any officer or member of the Council shall make available such documents and records as appear to the Council to be necessary for the purpose of the audit and shall, as directed by the Council, supply the RFO, internal auditor or external auditor with such information and explanation as the Council considers necessary for that purpose.
2.5 The internal auditor shall be appointed by and shall carry out the work in relation to internal controls required by the council in accordance with proper practices.
2. 6. The internal auditor shall:
  • Be competent and independent of the financial operations of the council: 
  • Report to Council in writing, or in person, on a regular basis with a minimum of one annual written report during each financial year.
  • To demonstrate competence, objectivity and independence, be free from any actual or perceived conflicts of interest, including those arising from family relationships, and
  • Not be involved in the financial decision making, management or control of the Council.
2. 7. Internal or external auditors may not under any circumstances:
  • Perform any operational duties for the Council;
  • Initiate or approve accounting transactions; and
  • Direct the activities or any Council employee, except to the extent that such employees have been appropriately assigned to assist the internal auditor. 
2.8. For the avoidance of doubt, in relation to internal audit the terms ‘independent’ and ‘independence’ shall have the same meaning as is described in proper practices. 
2.9. The RFO shall make arrangements for the exercise of electors’ rights in relation to the accounts including the opportunity to inspect the accounts, books, and vouchers and display or publish any notices and statements of account required by Audit Commission Act 1998 and the Accounts and Audit Regulations. 
2.10 The RFO shall, without undue delay, bring to the attention of all Councillors any correspondence or report from internal or external auditors.
 
3. ANNUAL BUDGET AND FORWARD PLANNING
3.1. The Council shall review its yearly forecast of revenue and capital receipts and payments. Having regard to the forecast, it shall thereafter formulate and submit proposals for the following financial year to the council not later than the end of December each year to enable the request for next financial year’s precept.  
3.2. The RFO must each year, by no later than December, prepare estimates of all receipts and payments including the use of reserves and all sources of funding for the following financial year in the form of a budget to be considered by the council. 
3.3. The council shall consider annual budget proposals in relation to the council’s forecast of revenue and capital receipts and payments including recommendations for the use of reserves and sources of funding and update the forecast accordingly. 
3.4. The council shall fix the precept (council tax requirement), and relevant basic amount of council tax to be levied for the ensuing financial year not later than by the end of December each year. The RFO shall issue the precept to the billing authority and shall supply each member with a copy of the approved annual budget. 
3.5. The approved annual budget shall form the basis of financial control for the ensuing year.
 
4. BUDGETARY CONTROL AND AUTHORITY TO SPEND
4.1 Expenditure on revenue items may be authorised up to the amounts included for that class of expenditure in the approved budget. This authority is to be determined by: 
• the council for all items over £200 or 
• the Clerk, in conjunction with Chairman of Council for any items below £200.
 Such authority is to be evidenced by a minute or by an authorisation slip duly signed by the Clerk, and where necessary also by the Chairman. 
Contracts may not be disaggregated to avoid controls imposed by these regulations.
 4.2. No expenditure may be authorised that will exceed the amount provided in the revenue budget for that class of expenditure other than by resolution of the council.
4.3 During the budget year and with the approval of council having considered fully the implications for public services, unspent and available amounts may be moved to other budget headings or to an earmarked reserve as appropriate.
4.4. The budgets are to be reviewed at least annually in December for the following financial year and such review shall be evidenced by a hard copy schedule signed by the Clerk and the Chairman of Council. The RFO will inform committees of any changes impacting on their budget requirement for the coming year in good time. 
4.5. In cases of extreme risk to the delivery of council services, the clerk may authorise revenue expenditure on behalf of the council which in the clerk’s judgement it is necessary to carry out. Such expenditure includes repair, replacement or other work, whether or not there is any budgetary provision for the expenditure, subject to a limit of [£200]. The Clerk shall report such action to the chairman as soon as possible and to the council as soon as practicable thereafter. 
4.6. No expenditure shall be authorised in relation to any capital project and no contract entered into or tender accepted involving capital expenditure unless the council is satisfied that the necessary funds are available and the requisite borrowing approval has been obtained. 
4.7. All capital works shall be administered in accordance with the council's standing orders and financial regulations relating to contracts. 
4.8. The RFO shall regularly provide the council with a statement of receipts and payments to date under each head of the budgets, comparing actual against that planned as shown in the budget. These statements are to be prepared at least at the end of each financial quarter and shall show explanations of material variances. For this purpose “material” shall be in excess of [£100] or [15%] of the budget. 
4.9. Changes in earmarked reserves shall be approved by council as part of the budgetary control process.
 
5. BANKING ARRANGEMENTS AND AUTHORISATION OF PAYMENTS
5.1. The council's banking arrangements, including the bank mandate, shall be made by the RFO and approved by the council.  They shall be regularly reviewed for safety and efficiency. 
 5.2. The RFO shall prepare a schedule of payments requiring authorisation, forming part of the Agenda for the Meeting and, together with the relevant invoices, present the schedule to council.  The council shall review the schedule for compliance and, having satisfied itself shall authorise payment by a resolution of the council and he approved schedule shall be ruled off and initialled by the Chairman of the Meeting within the minutes of the meeting. 
A detailed list of all payments shall be disclosed within or as an attachment to the minutes of the meeting at which payment was authorised. Personal payments may be summarised to remove public access to any personal information. 
5.3. All invoices for payment shall be examined, verified and certified by the RFO to confirm that the work, goods or services to which each invoice relates has been received, carried out, examined and represents expenditure previously approved by the council. 
5.4. The RFO shall examine invoices for arithmetical accuracy and analyse them to the appropriate expenditure heading. The RFO shall take all steps to pay all invoices submitted, and which are in order, at the next available council meeting.
5.5 The RFO shall have delegated authority to authorise the payment of items only in the following circumstances: 
a) If a payment is necessary to avoid a charge to interest under the Late Payment of Commercial Debts (Interest) Act 1998, and the due date for payment is before the next scheduled Meeting of council, where the The RFO certify that there is no dispute or other reason to delay payment, provided that a list of such payments shall be submitted to the next appropriate meeting of council or
b) An expenditure item authorised under 5.6 below (continuing contracts and obligations) provided that a list of such payments shall be submitted to the next appropriate meeting of council,
5.6. For each financial year the RFO shall draw up a list of due payments which arise on a regular basis as the result of a continuing contract, statutory duty, or obligation (such as but not exclusively) Salaries, PAYE and NI, Superannuation Fund and regular maintenance contracts and the like for which council, may authorise payment for the year provided that the requirements of regulation 4.1 (Budgetary Controls) are adhered to, provided also that a list of such payments shall be submitted to the next appropriate meeting of council,
 5.7. A record of regular payments made under 5.6 above shall be drawn up and be signed by two members on each and every occasion when payment is authorised - thus controlling the risk of duplicated payments being authorised and / or made.
5.8. In respect of grants the council shall approve expenditure.
5.9. Members are subject to the Code of Conduct that has been adopted by the council and shall comply with the Code and Standing Orders when a decision to authorise or instruct payment is made in respect of a matter in which they have a disclosable pecuniary or other interest, unless a dispensation has been granted. 
5.10. The council will aim to rotate the duties of members in these Regulations so that onerous duties are shared out as evenly as possible over time.
 5.11. Any changes in the recorded details of suppliers, such as bank account records, shall be approved in writing by a Member.
 
6. INSTRUCTIONS FOR THE MAKING OF PAYMENTS
6.1. The council will make safe and efficient arrangements for the making of its payments.
 6.2. Following authorisation under Financial Regulation 5 above, the council, RFO shall give instruction that a payment shall be made. 
6.3. All payments shall be effected by cheque or other instructions to the council's bankers, or otherwise, in accordance with a resolution of council.
6.4. Cheques or orders for payment drawn on the bank account in accordance with the schedule as presented to council or committee shall be signed by two members of council in accordance with a resolution instructing that payment. A member who is a bank signatory, having a connection by virtue of family or business relationships with the beneficiary of a payment, should not, under normal circumstances, be a signatory to the payment in question.
 6.5. To indicate agreement of the details shown on the cheque or order for payment with the counterfoil and the invoice or similar documentation, the signatories shall each also initial the cheque counterfoil. 
6.6. Cheques or orders for payment shall not normally be presented for signature other than at a council or committee meeting.   Any signatures obtained away from such meetings shall be reported to the council at the next convenient meeting. 
6.7. If thought appropriate by the council, payment for utility supplies (energy, telephone and water) and any National Non-Domestic Rates may be made by variable direct debit provided that the instructions are signed by two members and any payments are reported to council as made. The approval of the use of a variable direct debit shall be renewed by resolution of the council at least every two years. 
6.8. If thought appropriate by the council, payment for certain items may be made by banker’s standing order provided that the instructions are signed, or otherwise evidenced by two members are retained and any payments are reported to council as made. The approval of the use of a banker’s standing order shall be renewed by resolution of the council at least every two years.
6.9 If thought appropriate by the council, payment for certain items may be made by BACS or CHAPS methods provided that the instructions for each payment are signed, or otherwise evidenced, by two authorised bank signatories, are retained and any payments are reported to council as made. The approval of the use of BACS or CHAPS shall be renewed by resolution of the council at least every two years.
6.10 No employee or councillor shall disclose any PIN or password, relevant to the working of the council or its bank accounts, to any person not authorised in writing by the council or a duly delegated committee. 
6.11. Regular back-up copies of the records on any computer shall be made and shall be stored securely away from the computer in question, and preferably off site. 
6.12. The council, and any members using computers for the council’s financial business, shall ensure that anti-virus, anti-spyware and firewall software with automatic updates, together with a high level of security, is used. 
6.13. The RFO may provide petty cash to officers for the purpose of defraying operational and other expenses. Vouchers for payments made shall be forwarded to the RFO with a claim for reimbursement. 
a) The RFO shall maintain a petty cash float of £50 for the purpose of defraying operational and other expenses. Vouchers for payments made from petty cash shall be kept to substantiate the payment. 
b) Income received must not be paid into the petty cash float but must be separately banked, as provided elsewhere in these regulations.
c) Payments to maintain the petty cash float shall be shown on the schedule of payments presented to council under 5.2 above.
 
7. PAYMENT OF SALARIES
Presently the council does not employ staff.  The current Clerk/RFO is paid remuneration which he/she declares within her HMRC yearly Tax Assessment.
 
8. LOANS AND INVESTMENTS
8.1. All borrowings shall be affected in the name of the council, after obtaining any necessary borrowing approval. Any application for borrowing approval shall be approved by Council as to terms and purpose. The application for borrowing approval and subsequent arrangements for the loan shall only be approved by full council. 
8.2. Any financial arrangement which does not require formal borrowing approval from the Secretary of State/Welsh Assembly Government (such as Hire Purchase or Leasing of tangible assets) shall be subject to approval by the full council. In each case a report in writing shall be provided to council in respect of value for money for the proposed transaction. 
8.3. The council will arrange with the council’s banks and investment providers for the sending of a copy of each statement of account to the Chairman of the council at the same time as one is issued to the RFO.
8.4 All loans and investments shall be negotiated in the name of the council and shall be for a set period in accordance with council policy.
 8.5. The council shall consider the need for an Investment Strategy and Policy which, if drawn up, shall be in accordance with relevant regulations, proper practices and guidance. Any Strategy and Policy shall be reviewed by the council at least annually.
 8.6. All investments of money under the control of the council shall be in the name of the council. 
8.7. All investment certificates and other documents relating thereto shall be retained in the custody of the RFO. 
8.8. Payments in respect of short term or long term investments shall be made in accordance with Regulation 5 (Authorisation of payments) and Regulation 6 (Instructions for payments).
 
9. INCOME
9.1. The collection of all sums due to the council shall be the responsibility of and under the supervision of the RFO. 
9.2. Particulars of all charges to be made for work done, services rendered or goods supplied shall be agreed annually by the council, notified to the RFO and the RFO shall be responsible for the collection of all accounts due to the council.
 9.3. The council will review all fees and charges at least annually, following a report of the Clerk.
 9.4. Any sums found to be irrecoverable and any bad debts shall be reported to the council and shall be written off in the year.
 9.5. All sums received on behalf of the council shall be banked intact as directed by the RFO. In all cases, all receipts shall be deposited with the council's bankers with such frequency as the RFO considers necessary.
9.6 The origin of each receipt shall be entered on the paying-in slip. 
9.7. Personal cheques shall not be cashed out of money held on behalf of the council.
 9.8. The RFO shall promptly complete any VAT Return that is required. Any repayment claim due in accordance with VAT Act 1994 section 33 shall be made at least annually coinciding with the financial year end.
 9.9. Where any significant sums of cash are regularly received by the council, the RFO shall take such steps as are agreed by the council to ensure that more than one person is present when the cash is counted in the first instance, that there is a reconciliation to some form of control such as ticket issues, and that appropriate care is taken in the security and safety of individuals banking such cash.
 
10. ORDERS FOR WORK, GOODS AND SERVICES
10.1. An official purchase order shall be issued for all work, goods and services unless a formal contract is to be prepared.  Copies of orders shall be retained by the RFO.
10.2. Order books shall be controlled by the RFO. 
10.3. All councillors are responsible for obtaining value for money at all times. An officer issuing an official order shall ensure as far as reasonable and practicable that the best available terms are obtained in respect of each transaction, usually by obtaining two or more quotations or estimates from appropriate suppliers, subject to any de minimis provisions in Regulation 11.1 below. 
10.4. A councillor may not issue an official order or make any contract on behalf of the council. 
10.5. The RFO shall verify the lawful nature of any proposed purchase before the issue of any order, and in the case of new or infrequent purchases or payments, the RFO shall ensure that the statutory authority shall be reported to the meeting at which the order is approved so that the minutes can record the power being used.
 
11. CONTRACTS
11.1. Procedures as to contracts are laid down as follows: 
a. Every contract shall comply with these financial regulations, and no exceptions shall be made otherwise than in an emergency provided that this regulation need not apply to contracts which relate to items (i) to (vi) below:
 i. for the supply of gas, electricity, water, sewerage and telephone services;
 ii. for specialist services such as are provided by solicitors, accountants, surveyors and planning consultants;
iii. for work to be executed or goods or materials to be supplied which consist of repairs to or parts for existing machinery or equipment or plant;
iv. for work to be executed or goods or materials to be supplied which constitute an extension of an existing contract by the council; 
v. for additional audit work of the external auditor up to an estimated value of £500 (in excess of this sum the Clerk and RFO shall act after consultation with the Chairman and Vice Chairman of council); and 
vi. for goods or materials proposed to be purchased which are proprietary articles and / or are only sold at a fixed price.
b. Where the council intends to procure or award a public supply contract, public service contract or public works contract as defined by The Public Contracts Regulations 2015 (“the Regulations”) which is valued at £25’000 or more, the council shall comply with the relevant requirements of the Regulations *1 . 
c. The full requirements of The Regulations, as applicable, shall be followed in respect of the tendering and award of a public supply contract  which exceed thresholds in The Regulations set by the Public Contracts Directive 2014/24/EU (which may change from time to time)*2 .
 
*1 The Regulations require councils to use the Contracts Finder website to advertise contract opportunities, set out the procedures to be followed in awarding new contracts and to publicise the award of new contracts
*2 Thresholds currently applicable are: 
a. For public supply and public service contracts 209,000 Euros (£164,176) 
b. For public works contracts 5,225,000 Euros (£4,104,394) 
 
d. When applications are made to waive financial regulations relating to contracts to enable a price to be negotiated without competition the reason shall be embodied in a recommendation to the council.
e. Such invitation to tender shall state the general nature of the intended contract and the Clerk shall obtain the necessary technical assistance to prepare a specification in appropriate cases. The invitation shall in addition state that tenders must be addressed to the Clerk in the ordinary course of post. Each tendering firm shall be supplied with a specifically marked envelope in which the tender is to be sealed and remain sealed until the prescribed date for opening tenders for that contract. 
f. All sealed tenders shall be opened at the same time on the prescribed date by the Clerk in the presence of at least one member of council.
g. Any invitation to tender issued under this regulation shall be subject to the council’s Standing Orders (point 17.1) and shall refer to the terms of the Bribery Act 2010.
h. When it is to enter into a contract of less than £25’000 in value for the supply of goods or materials or for the execution of works or specialist services other than such goods, materials, works or specialist services as are excepted as set out in paragraph (a) the RFO shall obtain 3 quotations where the value is below £3’000 and above £150 the RFO shall strive to obtain 2 estimates. Otherwise, Regulation 10.3 above shall apply. 
i. The council shall not be obliged to accept the lowest or any tender, quote or estimate.
j. Should it occur that the council does not accept any tender, quote or estimate, the work is not allocated and the council requires further pricing, provided that the specification does not change, no person shall be permitted to submit a later tender, estimate or quote who was present when the original decision making process was being undertaken.
 
12. ASSETS
12.1 The RFO shall ensure that an appropriate and accurate Register of Assets and Investments is kept up to date. The continued existence of tangible assets shown in the Register shall be verified at least annually, possibly in conjunction with a health and safety inspection of assets.
 
13. INSURANCE
13.1. Following the annual risk assessment (per Regulation 14), the RFO shall effect all insurances and negotiate all claims on the council's insurers.
13.2. The RFO shall keep a record of all insurances affected by the council and the property and risks covered thereby and annually review it. 
13.3. The RFO shall be notified of any loss liability or damage or of any event likely to lead to a claim, and shall report these to council at the next available meeting. 
13.4. All appropriate members and employees of the council shall be included in a suitable form of security or fidelity guarantee insurance which shall cover the maximum risk exposure as determined annually by the council.
 
14. RISK MANAGEMENT
14.1. The council is responsible for putting in place arrangements for the management of risk. The Clerk ] shall prepare, for approval by the council, risk management policy statements in respect of all activities of the council. Risk policy statements and consequential risk management arrangements shall be reviewed by the council at least annually. 
14.2. When considering any new activity, the Clerk shall prepare a draft risk assessment including risk management proposals for consideration and adoption by the council.
 
15. SUSPENSION AND REVISION OF FINANCIAL REGULATIONS 
15.1. It shall be the duty of the council to review the Financial Regulations of the council annually. The Clerk shall make arrangements to monitor changes in legislation or proper practices and shall advise the council of any requirement for a consequential amendment to these Financial Regulations. 
15.2. The council may, by resolution of the council duly notified prior to the relevant meeting of council, suspend any part of these Financial Regulations provided that reasons for the suspension are recorded and that an assessment of the risks arising has been drawn up and presented in advance to all members of council.