Inspection Process

We can carry out two types of inspection, a Project Compliance (PC) inspection or a Control Framework inspection (CFI). Both look at how the Environmental Body (EB) is managed and how projects have been delivered.

A PC inspection is primarily focused on your projects, while the more detailed CFI inspections also cover the EB’s governance and management arrangements. The type of inspection carried out will be determined by the scale and level of Landfill Communities Fund (LCF) activity.

Inspections are carried out by our team of Compliance Inspectors, who will try to minimise the level of disruption to you and your EB as much as possible.

For a small EB the visit may only last a couple of hours, whilst it will take longer for a larger organisation. Depending on the size and nature of the projects delivered by an EB we may carry out a desk top review instead of a visit. For these reviews we will ask you to supply relevant documentary evidence to us.

One of our Compliance Inspectors will contact you to arrange a convenient date and time to carry out the inspection. The inspector will outline what we intend to cover during the review, including the specific projects and explain what will be required of you. This will also give you the chance to ask any questions you may have. Details will then be confirmed to you in an email.

The majority of compliance reviews are routine and nothing to be concerned about. We find that many EBs welcome the assurance obtained from a compliance review and the opportunity to ask more detailed questions about how the LCF operates. For further guidance on our compliance inspection process see our compliance inspection leaflet.

Environmental Bodies

FAQs

Q. Why do you carry out compliance inspections?

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ENTRUST is the regulator of the Landfill Communities Fund (LCF) appointed by HM Revenue & Customs (HMRC). We have a duty to make sure that Environmental Bodies (EBs) receiving LCF monies are working within and meeting the LCF Regulations.

One way of doing this is by visiting you and your projects to look at your procedures and records. We will always notify you, prior to the visit, of the documentation we will wish to review. We will give you as much prior notice of our intention to visit as possible.

We can also offer advice and recommendations for improvement at the inspection.

You can find out more about our inspections in our compliance inspections leaflet.

Q. What can I expect at a compliance inspection?

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We carry out two main types of inspection: a project compliance (PC) inspection and a control framework inspection (CFI). Both of these inspections look at how your organisation is managed and how your projects have been delivered.

The length and detail of the inspection will vary dependant on the size of your organisation. A Compliance Inspector will make contact to arrange a convenient date and time for the inspection and will explain what we intend to review, including details of specific projects, and will explain what will be required of you. This will also give you a chance to ask any questions you may have. We will then confirm all of the details discussed in an email or a letter.

We understand that Environmental Bodies in some cases are run by volunteers or individuals, we will therefore try and ensure that any disruption to you is minimised. However if you have any concerns please speak to your Compliance Inspector when arranging the visit or the Compliance Manager. All contact details are held on our website.  

On occasion, we may complete a desktop review instead of an inspection visit. If we complete a desktop review we will need you to supply all of the documentary evidence to us to support the review.

You can find out more about our inspections in our compliance inspections leaflet.

Q. What information do the compliance inspectors need?

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The inspectors will need to see all documents and records which demonstrate how Landfill Communities Fund (LCF) monies have been spent and evidence that regulatory obligations have been met. These will include:

  • Bank statements and mandates for LCF accounts;
  • Management accounts and information on your running costs charged to the LCF;
  • Details of how qualifying contributions have been spent and information on Contributing Third Parties;
  • Project files (including project costings, budgets, project expenses and invoices);
  • Any contracts, planning permission or other legal obligations;
  • Any documented procedures you use;
  • Your Board papers and project approvals; and
  • Your governance structure.

We will provide specific details of what documents we require when confirming the timing of the inspection. During the inspection the inspector may also ask to see additional random samples of files as is normal audit practice.

Prior to the inspection we will review the information already provided to us, including Statutory Annual Returns; details of LCF Contributions and Transfers, Director/Trustee records and your Memorandum and Articles so that we do not ask for information previously supplied. As part of your preparation for an inspection it would be helpful if you could review these details to ensure all of your records are up-to-date.

You can find out more about our inspections in our compliance inspections leaflet

Q. When you're completing a compliance inspection, who do you need to see and at which sites?

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We will need to speak to the people with knowledge of your management procedures, financial records and project records relating to the LCF or to someone who has authority to discuss these areas.

Most visits are conducted at the Environmental Body address provided by the organisation at enrolment as that is usually where the records we require will be held. However, we will conduct our inspections at whichever location is the most appropriate for the EB. We may also need to visit one or more of your project sites to confirm that the projects have been delivered according to the original project approval and they remain in compliant use. We will tell you in advance of the inspection which project sites we want to visit.