HIGH HOYLAND PARISH MEETING - RISK ASSESSMENT & REVIEW OF INTERNAL CONTROLS/AUDIT                                                                 (Review 14.10.20)
       KEY RISK                    POTENTIAL CONSEQUENCE                          MEASURES TAKEN
       Bank transactions           Bank activity would create the need to         At the Parish Meeting 15.05.17, it was decided that the bank account would be closed.  The 
       made to account             prepare audited accounts                       balance of £1.00 was withdrawn from the bank and is held in petty cash.
       Minutes are not legal       Decisions are not properly recorded            Review minutes at the following meeting, make any necessary corrections, have them
       and accurate                                                               agreed by 2 members who attended meeting, and then Chairman signs them off.
       The meeting acts            Liability for the meeting/clerk                The Clerk undertakes to ensure that the Parish Meeting does not act beyond its powers when
       "ultra vires"               Potential fines which would be                 a decision is taken.  Although Parish Meeting now operates with a reduced format
                                   problematic, given the parish has no           the clerk continues to takes into account advice from all organisations such as YLCA, NALC, 
                                   funds.                                         BMBC, government and auditors to ensure that in all matters, Parish Meeting operates legally.   
                                                                                  Clerk  will review, report to the Parish Meeting & minute obligations such as risk assessment/
                                                                                  precept needs and continue to incorporate all changes to legistation that affect the Parish 
                                                                                  Meeting.  Should the Parish Meeting consider becoming more active again, it
                                                                                  will report the decision to BMBC and look to receive guidance from BMBC beforehand.
       Contravention of the        Liability for the meeting/clerk                Clerk to ensure that personal data is correctly collected, stored, used and then destroyed
       GDPR Act 2018               resulting in potential fines which             as and when necessary. Clerk has produced and published all relevant schedules including
                                   would be problematic given                     a General Privacy Notice to demonstrate that we have appropriate arrangements, policy
                                   that the parish has no funds.                  and procedures in place to comply with GDPR.  The Clerk ensures that minimum data is 
                                                                                  included in reported correspondence in paper or electronic form. Group correspondence
                                                                                  to be sent BCC so that contact names and addresses are kept private.
       Correct accounting          External auditors will issue report and        Clerk reports annually to the effect that the Parish Meeting has had no financial transactions 
       procedures are not          charges may be incurred                        during the year, completing & recording the declaration of no accounts document which is
       followed                                                                   duly returned to the external auditors. Clerk/Chair/Internal Auditor complete all pages of the
                                                                                  Annual Return for approval of the Parish Meeting. If & when new legislation is introduced
                                                                                  making changes to auditing regulations,the Clerk will brief Parish Meeting to agree a future 
                                                                                  regime and will make all relevant implementations where necessary.
       Incorrect                   Clerk & internal auditor unable to report      The Parish Meeting is obliged to review the internal audit arrangements at least every 3 years.
       administration              correct procedures followed to the             This attached document is however reviewed annually along with the risk assessment by the 
       procedures                  Parish Meeting                                 Parish working party which reports at the Autumn meeting to the Parish Meeting for approval.
       Clerk's absence/ loss       Lack of access to files, information,          Clerk keeps all records of minutes, accounts, correspondence etc in paper form  
       of data and records         records, funds etc                             and on memory sticks in case of computer malfunctions.  In addition to this, copies 
                                   Data not available to substantiate             of the same have been given to 2 parishioners for safe keeping, with updates made annually 
                                   decisions taken by Parish Meeting              in November, after the meeting scheduled at that time.
       The Parish Meeting is       Incorrect delivery of minutes or making        Standing Orders now include guidelines for effective management of recording at Parish 
       not considered to be        data available, leading to a breach in         Meetings, and note that draft minutes will be published within 2 weeks of each meeting.
      open and transparent     regulations and/or potential disputes    Notices of meetings, agendas and the aforementioned minutes, are circulated  by e-mail and
      at all times             with parishioners                        displayed appropriately in the notice board so that all parishioners have the opportunity to