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Delegation of authority

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This is where you set out who is accountable for the strategic financial functions and related activities, like approving financial strategy and policies, and who will actually implement them.

Some of this will be defined in your constitution, so check that anything you put into your manual complies with that.

The template has a suggested list of functions and suggests where they might sit.  You can work through this, adapting it so that both the functions and who does them are relevant for your organisation, in particular when it comes to preparing and reviewing information.  

Many organisations benefit from having a finance sub-committee which takes on a lot of the detailed finance work for the trustees and provides much needed support to the finance function, and you might want to think about this.  Potential disadvantages of this structure are the extra layer of administration and the potential for other trustees to then avoid financial matters. It very much depends on the people involved in your organisation whether this is a structure that would suit you - but as with any committee, if you set it up, be very clear about its function, and review how it is working regularly (eg annually) to see that it is adding value.

You might also find a delegated authorities form useful.  This picks out and summarises the limits of authority for common actions like ordering goods or amending budgets, from the different sections of the Financial Policies and Procedures Manual and is more easily referred to than the entire document.

Last reviewed: 21 August 2017

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This page was last reviewed for accuracy on 21 August 2017

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