ROYAL INCORPORATION OF ARCHITECTS IN SCOTLAND INTERIM SCHEME OF DELEGATED AUTHORITY. Date. Version number. Issued to. Purpose / Changes Author

Transcription

1

2 Version number Purpose / Changes Author Actions from 6 June 2018 Martin Council meeting McKay/KS sponsorship remove the reference to bonus (by implication this is in the revised description of salary increases) added the section on overtime (as total budget up to 5,000 above, council approval required) 6.0 Changes following IA&FC Martin McKay/KS Issued to IA&FC Date 24 th August 2018 Council 3 September

3 1.0 INTRODUCTION In exercising its corporate responsibility for ensuring that RIAS fulfil its aims and objectives Council shall: 1. Approve the Corporate Strategy. 2. Approve the organisation's risk management, governance and internal control processes. 3. Approve the Annual Budget. 4. Approve, subject to external audit, the Annual Report and Financial Statements. The Interim Scheme of Delegated Authority is intended to support RIAS Council and staff in exercising their duties by promoting the efficient and effective use of the Incorporations resources in accordance with the principles of Best Value. 1.1 DEFINITIONS Approval: Commitment: Payment: The granting of approval by council to proceed with an activity together with the allocation of a financial budget. The power to sign contracts, accept tenders, approve purchase orders or any other form of action which will commit RIAS to future approved expenditure, liabilities or obligations. The power to authorise the payment of valid invoices. 3

4 2.0 FINANCIAL AUTHORITY 4

5 Approval Approval of Council must be obtained for all expenditure exceeding 2,500 excluding VAT. A paper setting out the required expenditure, relevant budget and terms must be provided to council. Officers may seek approval by in exceptional circumstances. Commitment Commitment of approved Expenditure up to 25,000 is delegated to the Secretary with countersignature by the Senior Manager: Finance and Administration. Commitment of approved expenditure above 25,000 will also require approval of the President. Payment Payment of approved and committed expenditure up to 50,000 is delegated to the Secretary with countersignature by the Senior Manager: Finance and Administration. Payment of approved expenditure above 50,000 will also require signature of the President. Exceptions RIBA Exceptions VAT Exceptions Staffing and Salary Costs Exceptions Operational Costs Prior approval of Council is not required for payment of Subscriptions due to RIBA under binding agreement. Prior approval of Council is not required for payment of VAT due to HMRC. Staffing and salary will be subject to separate approval by Council as defined in Section 3.0 Prior approval of Council is not required for commitment of funds for the provision of recurrent essential operational costs including Insurance, utilities & IT subject to budget allocation within the annual budget. 5

6 Bank Accounts Single-supplier contracts Investment Portfolio Prior approval of Council is required before a bank account is opened. In additional to financial approval the approval of Council must be obtained to let a single supplier contract for works, equipment, goods or services valued at 10,000 or above. The RIAS Secretary is the accountable officer responsible for safeguarding the charity s funds and ensuring propriety, regularity and value for money in the handling of these funds. Approval of Council must be obtained in respect of any financial transaction which results in: Increase in investment. Disposal of investment. Increase in charges or fees. Commitment and Payment must be countersigned by the Senior Manager: Finance and Administration. Disposals Approval of Council must be obtained before disposing of any asset which has a net book or realisable value in excess of 1,000 ex VAT. 6

7 Claims waived or abandoned Write-off of losses Special Payments The RIAS shall maintain details of the Losses and Special Payments (in accordance with the requirements of OSCR) whether within delegated limits or not. The Secretary and Senior Manager: Finance and Administration will have delegated authority to write off such losses and to make special payments but will be required to secure financial approval for sums above 2,500. Any case in which fraud is suspected should be referred to the Interim Audit and Finance Committee, regardless of the sum. Sponsorship Gifts & Hospitality Care must be taken in the promotion of sponsorship and acceptance of sponsorship payments to ensure that the payments, companies and individuals align with the aims, objectives and values of RIAS. Approval of Council must be obtained for the acceptance of sponsorship exceeding 2,500 excluding VAT. Sponsorship below this sum must be approved by Senior Manager: Finance and Administration and / or Secretary. The acceptance of Gifts and Hospitality not exceeding 100 in the normal course of business does not require prior approval of council but must be approved by Senior Manager: Finance and Administration and / or Secretary. Subject to Gifts and Hospitality policy. 7

8 3.0 RUNNING COSTS AND STAFFING The Secretary and Treasurer is the responsible officer with accountability for the day to day management of the RIAS. The following matters are reserved to council: a. Approval of the staffing structure and budget. b. Appointment of staff either temporary or permanent not contained in the staffing structure or budget. c. Oversight of performance management of the Secretary. d. Removal of the Secretary. Council approval of the running costs, staffing structure and budget for the financial year must be obtained in the final quarter of the preceding year and no later than December. Thereafter the Secretary and Treasurer has delegated authority: a. To undertake employment of staff within the structure approved by council. b. Performance management of staff. c. For implementation of salary increases defined within the staffing budget approved by council. d. To authorise overtime up to a maximum overall budget of 5,000 above which approval of council must be sought. 8

9 4.0 GOVERNANCE The following matters are reserved to council: a. Review and approval of any changes proposed to the Charter and Bye Laws of the Incorporation. b. Review and approval of the terms of reference for any committee every two years. c. Review and approval of the Scheme of Delegated Authority every two years. d. Review and approval of the Corporate Risk Register bi annually. e. Assessment on an annual basis of the performance of Council and Staff against its strategy. f. Appointment of External and Internal Auditors. 5.0 COMMUNICATIONS The following matters are reserved to council: a. Appointment of public relations, media or communications staff or advisors. b. Approval of press releases relating to matters that are material to the operation of RIAS including relationships with RIBA and ARB. c. Approval of responses to major UK or Scottish Government consultations or policy decisions. Approval of press releases may be sought by . 9