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            "text": "1.6 The Council must not delegate any decision regarding:"
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                    "text": "setting the final budget or the precept (Council tax requirement);",
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                    "text": "the outcome of a review of the effectiveness of its internal controls",
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                    "text": "approving accounting statements;",
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                    "text": "approving an annual governance statement;",
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                    "text": "borrowing;",
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                    "text": "declaring eligibility for the General Power of Competence; and"
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                    "text": "addressing recommendations from the internal or external auditors."
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            "text": "1.7 In addition, the Council shall:"
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                    "text": "determine and regularly review the bank mandate for all Council bank accounts;"
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                    "text": "authorise any grant or single commitment in excess of £10,000.",
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            "text": "2. RISK MANAGEMENT & INTERNAL CONTROL",
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            "text": "2.1 The Council must ensure that it has a sound system of internal control, which delivers effective financial, operational and risk management."
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            "text": "2.2 The RFO shall prepare, for approval by the Finance & General Purposes Committee and the Council, a risk management policy covering all activities of the Council. This policy and consequential risk management arrangements shall be reviewed by the Council at least annually."
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            "text": "2.3 When considering any new activity, the RFO shall prepare a draft risk assessment including risk management proposals for consideration by the Council."
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            "text": "2.4 At least once a year, the Council must review the effectiveness of its system of internal control, before approving the Annual Governance Statement."
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            "text": "2.5 The accounting control systems determined by the RFO must include measures to:"
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                    "text": "ensure that risk is appropriately managed;",
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                    "text": "ensure the prompt, accurate recording of financial transactions;",
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                    "text": "prevent and detect inaccuracy or fraud; and",
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                    "text": "allow the reconstitution of any lost records;",
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                    "text": "identify the duties of officers dealing with transactions and",
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                    "text": "ensure division of responsibilities.",
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