ROYAL INCORPORATION OF ARCHITECTS IN SCOTLAND INTERIM SCHEME OF DELEGATED AUTHORITY. Date. Version number. Issued to. Purpose / Changes Author
|
|
- Myrtle Wilcox
- 5 years ago
- Views:
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
Financial Regulations
Financial Regulations Page 1 of 15 CONTENTS 1. Overview 1.1 Introduction 1.2 Statutory Framework 1.3 Responsibilities 1.4 Separation of Duties 1.6 Review of the Financial Regulations 2. Financial Planning
More informationTerms of Reference for Audit, Compliance and Risk Management Committee
Terms of Reference for Audit, Compliance and Risk Management Committee Policy: Audit, Compliance & Risk Management Committee ToR Version: 11 Approved by: Board of Directors Date: 31 May 2018 Review Period:
More informationAppendix 2: Financial Policies and Procedures The General Dental Council Financial Policies Contents
Appendix 2: Financial Policies and Procedures 2014 The General Dental Council Financial Policies 2014 Contents Overview 2 Delegated authorities policy 2 Stewardship 3 Financial Reporting 3 Financial Planning
More informationAir Partner plc (the Company ) Terms of reference for the Audit and Risk Committee (the Committee )
P a g e 1 1. Membership Air Partner plc (the Company ) Terms of reference for the Audit and Risk Committee (the Committee ) 1.1 The Committee shall comprise at least three members including, where possible,
More informationFRAMEWORK DOCUMENT. for the Scottish Criminal Cases Review Commission
FRAMEWORK DOCUMENT for the Scottish Criminal Cases Review Commission 1 Contents: 1. Introduction 2. Purpose Function Duties Powers 3. The Commission s Purpose, Strategic Aims and Objectives 4. Relationship
More informationFINANCIAL ROLES AND RESPONSIBILITIES (PREVIOUSLY FINANCIAL RESPONSIBILITY AND ACCOUNTABILITY)
The responsibilities of the GOVERNING BODY are to: OVERALL RESPONSIBILITY 1. Assume overall responsibility for the expenditure of the school s delegated budget and other school finances. FINANCIAL REGULATIONS
More informationFINANCIAL REGULATIONS
FINANCIAL REGULATIONS Last updated October 2016 Table of Contents 1. OVERVIEW... 3 2. REPORTING ARRANGEMENT... 4 3. ACCOUNTING... 5 4. FINANCIAL PLANNING AND BUDGETING... 6 5. AUTHORISATION OF TRANSACTIONS...
More informationROYAL HOUSEHOLD Framework Agreement relating to the Sovereign Grant
ROYAL HOUSEHOLD Framework Agreement relating to the Sovereign Grant Produced by: Jane Graham, Assistant Keeper of the Privy Purse Version number: 1.1 Last Updated: 22 June 2012 FRAMEWORK AGREEMENT RELATING
More informationMONDELĒZ INTERNATIONAL, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER. Effective January 26, 2015
Purpose. MONDELĒZ INTERNATIONAL, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER Effective January 26, 2015 The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Mondelēz International,
More informationST GEORGE S, UNIVERSITY OF LONDON FINANCIAL REGULATIONS
ST GEORGE S, UNIVERSITY OF LONDON FINANCIAL REGULATIONS 0 ST GEORGE S, UNIVERSITY OF LONDON FINANCIAL REGULATIONS 1 Introduction 2 Council, Executive and Finance Committee 3 Officers 4 Budget Holders 5
More informationRules and Regulations
Rules and Regulations Wetlands International European Association Contents 0. Background... 2 1. Naming the Association... 2 2. Representing the Association... 3 2.1 Power of Attorney... 3 3. Functioning
More informationNorthampton Primary Academy Trust. Finance Policy
Northampton Primary Academy Trust Finance Policy 1. Statement of Intent We the Governors of Simon de Senlis Primary School part of the Northamptonshire Primary Academy Trust (NPAT) fully understand and
More informationFinancial Regulations in. Solon Wandsworth Housing Association. Approved by Management Committee on 10/07/ July 2002
Financial Regulations in Solon Wandsworth Housing Association 10 July 2002 Financial Regulations.doc Page 1 of 31 Contents Chapter 1 Chapter 2 Chapter 3 Status of financial regulations Financial control
More informationOPERATIONAL SCHEME OF DELEGATION. FINANCE Issue Limits & Delegated Authority (note 1) Ref Documents (note 2) Budgets
Notes OPERATIONAL SCHEME OF DELEGATION 1. Limit values stated are per individual Clinical Commissioning Group, excluding formal competitive tendering values, where the totality of city-wide contract values
More informationWELLSWAY MULTI ACADEMY TRUST - FINANCE POLICY. Finance Policy
Finance Policy Who is responsible Finance & Resources Committee Statutory policy Yes Review timescale Annual Last review Created on 10 th July 2015 Next review July 2016 Index of Contents Page 1 ORGANISATION
More informationFixed assets. 23. Asset register. 24. Depreciation, security and disposals
23. Asset register Fixed assets 23.1 The purpose of the asset register is to: ensure that staff take responsibility for the safe custody of assets; enable independent checks on the safe custody of assets,
More informationMANDATE OF THE RISK MANAGEMENT COMMITTEE
MANDATE OF THE RISK MANAGEMENT COMMITTEE 1. Establishment The Risk Management Committee (the Committee ) is constituted by the Bank s Board of Directors in order to support it in exercising its oversight
More informationTendering and Procurement
Tendering and Procurement Policy Last updated: July 2018 The Tower Trust Tendering and Procurement Policy 1 Contents: Statement of intent 1. Legal framework 2. Small purchases 3. Large purchases 4. Procurement
More informationScheme of Financial Delegation. Approved August 2012
Scheme of Financial Delegation Approved August 2012 1. INTRODUCTION... 5 2. DEFINITIONS... 6 3. BUDGETARY MANAGEMENT SFIS: SECTION 3... 8 3.1 Approval of Budgets and Plans... 8 3.2 Management of Budgets...
More informationSCHEME OF FINANCIAL DELEGATION
Pope John XXIII Catholic Multi-Academy Company SCHEME OF FINANCIAL DELEGATION Approved by Finance and Resources Committee: 15 th September 2015 Ratified by the Board of Directors: --/--/-- Date of Review:
More informationOperational Scheme of Delegation
Operational Scheme of Delegation September 2018 Control history Title of Document: Operational Scheme of Delegation Document Reference: Operational Scheme of Delegation V1.0 Supersedes: Placement in Organisation:
More informationUNCLASSIFIED. Framework Agreement
UNCLASSIFIED Framework Agreement September 2011 Revised as of 1 September 2013 to take account of the commencement of relevant sections of the Protection of Freedoms Act 2012 under the Protection of Freedoms
More informationRickmansworth School Finance Policy
Rickmansworth School Finance Policy Policy Number: Version: Approved Ratified by: FGB Date ratified: 16 September 2015 Policy Lead: Name of responsible committee and SLT Charles Hampshire lead: Date issued:
More informationReviewed and Approved by Corporation Dec 2015 Next Review due Nov 2017 FINANCIAL REGULATIONS
Reviewed and Approved by Corporation Dec 2015 Next Review due Nov 2017 FINANCIAL REGULATIONS NOVEMBER 2015 BROCKENHURST COLLEGE FINANCIAL REGULATIONS INDEX Page Financial Control and Accountability - Introduction
More informationScheme of Delegation
Scheme of Delegation Reference Number Version Version 7 Name of responsible (ratifying) committee Trust Board Date ratified Document Manager (job title) Head of Financial Accounting Date issued Review
More informationCouncil, 4 December 2014 Proposed changes to Financial Regulations and Scheme of Delegation
Council, 4 December 2014 Proposed changes to Financial Regulations and Scheme of Delegation Executive summary and recommendations Introduction The finance systems upgrade project together with forthcoming
More informationBOARD AUDIT RISK and COMPLIANCE COMMITTEE CHARTER
BOARD AUDIT RISK and COMPLIANCE COMMITTEE CHARTER VERSION 7 TABLE OF CONTENTS POLICY STATEMENT...3 1. Overall Purpose / Objectives...3 2. Authority...4 3. Organisation...4 Membership...4 Attendance at
More informationRevised August 2018 BALCARRAS SCHOOL FINANCIAL PROCEDURES POLICY
BALCARRAS SCHOOL FINANCIAL PROCEDURES POLICY Contents Introduction 1. Organisation 1.1. The Governing Body 1 1.2. Finance Committee 1 1.3. Headteacher 1 1.4. Finance Manager 2 1.5. Responsible Officer
More informationFraud, Bribery and Corruption Control Policy
Fraud, Bribery and Corruption Control Policy 1. Introduction DuluxGroup acknowledges the need for directors, executives, employees and contractors to observe the highest ethical standards of corporate
More informationFinancial Regulations
Contents Page 1. Introduction 58 2. Financial Management 59 3. Financial Planning 61 4. Risk Management and Control of Resources 63 5. Systems and Procedures 66 6. External Arrangements 67 7. References
More informationPOLICY ON INTERNAL FINANCIAL CONTROLS
POLICY ON INTERNAL FINANCIAL CONTROLS 1. Introduction By any standards Plymouth College, encompassing both Main and Prep Schools, and their subsidiary activities, is a large organisation. We employ some
More informationAudit & Pension Investment Committee Mandate VIA Rail Canada Inc.
Audit & Pension Investment Committee Mandate VIA Rail Canada Inc. 1. PURPOSE The Board of Directors ( Board ) has delegated to the Audit & Pension Investment Committee the responsibility for oversight
More informationFrequently Asked Questions by New and Incoming Treasurers (from the Third Age Trust)
Treasury Detailed Procedures (Jan Harris, Treasurer, updated September 2016) Frequently Asked Questions by New and Incoming Treasurers (from the Third Age Trust) Q1. How are other U3As funded? A. There
More informationNotes to the Financial Statements
Notes to the Financial Statements for the year ended 31 december 2017 1. Accounting Policies Basis of Accounting and Consolidation The financial statements are a consolidation of the Royal Incorporation
More informationTERMS OF REFERENCE FOR AUDIT, COMPLIANCE AND CORPORATE RISK MANAGEMENT COMMITTEE
TERMS OF REFERENCE FOR AUDIT, COMPLIANCE AND CORPORATE RISK MANAGEMENT COMMITTEE INSURANCE CORPORATION OF BARBADOS LIMITED AUDIT, COMPLIANCE & CORPORATE RISK MANAGEMENT COMMITTEE Objective: Terms of Reference
More informationUNDERCOVER POLICING INQUIRY MANAGEMENT STATEMENT
UNDERCOVER POLICING INQUIRY MANAGEMENT STATEMENT Page 1 of 9 INTRODUCTION 1. This Management Statement has been drawn up by the Home Office in consultation with the Undercover Policing Inquiry. The purpose
More informationPROCUREMENT OF GOODS & SERVICES POLICY
ARK HOUSING ASSOCIATION LTD. [ARK] POLICY REF: F02 Version 2.1 November 2016 PROCUREMENT OF GOODS & SERVICES POLICY 1.0 INTRODUCTION 1.1 This policy describes how we will purchase, or procure, goods and
More informationSCHEDULE OF FINANCIAL DELEGATION
Author: Liz Luxton Committee: Approved By Governors: October 2017 Committee Review Date: October 2018 Review Frequency - Annual SCHEDULE OF FINANCIAL DELEGATION Birchwood High School is a charitable Company
More informationCharity Law and Governance
Charity Law and Governance scheme November 2016 ICSA 2016 Page 1 of 13 Section A 1 Three (1) 2 Any two of the following: (2) Charity Commission or Charity Commission for England and Wales (1) Office of
More informationMANDATE OF THE RISK MANAGEMENT COMMITTEE
MANDATE OF THE RISK MANAGEMENT COMMITTEE 1. Establishment The Risk Management Committee (the Committee ) is constituted by the Bank s Board of Directors in order to support it in exercising its oversight
More informationST BENEDICT S FINANCIAL POLICY DOCUMENT
ST BENEDICT S FINANCIAL POLICY DOCUMENT CONTENTS 1. THE PURPOSE OF THE FINANCIAL POLICY 2. FUNDAMENTAL PRINCIPLES 3. DEFINITIONS 4. THE FINANCE COMMITTEE 5. MANDATE TO THE FINANCE COMMITTEE 6. RECEIPTS
More informationBCS, The Chartered Institute for IT The British Computer Society
BCS, The Chartered Institute for IT The British Computer Society BCS ACCOUNTING SERVICE FOR BRANCHES AND SPECIALIST GROUPS GUIDELINES FOR TREASURERS Responsible Body Finance Department Version Number Version
More informationCZECH REPUBLIC. Radek Neužil Member of Presidium
CZECH REPUBLIC Member of Presidium Structure of the Czech Audit Public Oversight Council Council Structure 6 Presidium members appointed by the Minister of Finance 2 auditors (exception for one auditor
More informationFinancial Regulations applicable to College Senior Members and Staff
applicable to College Senior Members and Staff 1. Introduction 1.1. Financial records will be kept so that the College can: (a) Meet its legal and other obligations, e.g. under the Charities Act 1992,
More informationFINANCE POLICY FOR Vector Learning Trust. Contents. Section Name
Finance Policy Who is Responsible Finance & General Purposes Committee Statutory Policy Yes Review Timescale Three Years Last Review November 2018 Approval date 05/11/2018 Next Review November 2021 This
More informationPolicy on the Approval of Contracts and Designation of Signing Authority (EFFECTIVE MAY 1, 2018)
Policy on the Approval of Contracts and Designation of Signing (EFFECTIVE MAY 1, 2018) I. Enacting Provisions 1. This Policy on the Approval of Contracts and Designation of Signing ( Policy ) is established
More informationacie Independent Examination OSCR Guidance for Charities and Independent Examiners
Independent Examination OSCR Guidance for Charities and Independent Examiners www.oscr.org.uk OSCR would like to acknowledge the significant contribution made by ACIE in the preparation of this guidance
More informationAustralian Nursing and Midwifery Federation - NSW Branch
Australian Nursing and Midwifery Federation - NSW Branch Finance Policy Implementation date: 1 July 2014 Reviewed: Next review date: 1 July 2018 Approved by: Brett Holmes Branch Secretary July 2014 Page
More informationIBSTOCK PLC SCHEDULE OF BOARD RESERVED MATTERS
IBSTOCK PLC SCHEDULE OF BOARD RESERVED MATTERS The following are the matters which are specifically reserved for the board of Ibstock plc (the Company) and its subsidiaries (together, the Group): 1. STRATEGY
More informationSHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER
SHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER This Charter of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Shaw Communications Inc. (the Corporation ) was adopted and
More informationMANDATE OF THE RISK MANAGEMENT COMMITTEE
MANDATE OF THE RISK MANAGEMENT COMMITTEE 1. Establishment The Risk Management Committee (the Committee ) is constituted by the Bank s Board of Directors in order to support it in exercising its oversight
More informationSTAGE STORES, INC. AUDIT COMMITTEE CHARTER
A. Purpose STAGE STORES, INC. AUDIT COMMITTEE CHARTER The Audit Committee ( Committee ) is a standing committee of the Board of Directors ( Board ) of Stage Stores, Inc. ( Company ). The Committee s purpose
More informationAMERICAN INTERNATIONAL GROUP, INC. AUDIT COMMITTEE CHARTER (Effective May 16, 2012)
I. Purpose of the Audit Committee AMERICAN INTERNATIONAL GROUP, INC. AUDIT COMMITTEE CHARTER (Effective May 16, 2012) The Audit Committee (the Committee ) of the Board of Directors (the Board ) of American
More informationTHE COMPANIES ACT 2006 COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL. MEMORANDUM of ASSOCIATION of YOUTHBORDERS
THE COMPANIES ACT 2006 COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL MEMORANDUM of ASSOCIATION of YOUTHBORDERS THE COMPANIES ACT 2006 COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL
More informationTerms of Reference Annex: Green Deal
Terms of Reference Annex: Green Deal 1. Interpretation 1.1 The definitions, below, apply to both this Annex and the Terms of Reference in relation to complaints brought to Ombudsman Services: against Participating
More informationGROUP AUDIT AND RISK COMMITTEE CHARTER 1. CONSTITUTION AND COMPOSITION 2. PURPOSE AND OBJECTIVES
GROUP AUDIT AND RISK COMMITTEE CHARTER The Coronation Group includes Coronation Fund Managers Limited ( Coronation Fund Managers ) and all companies that from time to time are directly or indirectly subsidiaries
More informationFinancial Regulations
` Financial Regulations Adopted and approved on 28 May 2012 by the Council after consultation with the Finance Committee Distributed by the Director of Finance to all Heads of Department Updated to reflect
More information2
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SLC Framework Document Annex A REGISTER OF APPROVED ACTIVITIES FOR THE STUDENT LOANS COMPANY LIMITED In accordance with paragraphs 1.3 and
More informationRevenue Scotland Framework Document. Agreement between the Scottish Ministers and Revenue Scotland
Revenue Scotland Framework Document Agreement between the Scottish Ministers and Revenue Scotland February 2015 0 1. INTRODUCTION 2. SHARED PRINCIPLES 3. FUNCTIONS OF REVENUE SCOTLAND 4. ROLES AND RESPONSIBILITIES
More informationAudit and Finance Committee Mandate VIA Rail Canada Inc.
Audit and Finance Committee Mandate VIA Rail Canada Inc. 1. PURPOSE The Board of Directors has delegated to the Audit & Finance Committee the responsibility for oversight and monitoring of the following:
More informationPlumpton College Financial Regulations
Plumpton College Financial Regulations CONTENTS 1 BACKGROUND 2 STATUS OF FINANCIAL REGULATIONS 3 FINANCIAL CONTROL 3.1 THE CORPORATION 3.2 COMMITTEE STRUCTURE 3.2.1 Finance and General Purposes Committee
More informationFINANCIAL REGULATIONS APPROVED BY THE UNIVERSITY COURT AT A MEETING HELD ON 9TH DECEMBER 2014
FINANCIAL REGULATIONS APPROVED BY THE UNIVERSITY COURT AT A MEETING HELD ON 9TH DECEMBER 2014 FOREWORD This document sets out the University s Financial Regulations. It translates into practical practice
More informationLIFETIME BRANDS, INC. AUDIT COMMITTEE CHARTER
LIFETIME BRANDS, INC. AUDIT COMMITTEE CHARTER ORGANIZATION The Board of Directors (the Board ) of Lifetime Brands, Inc. (the Company ) shall appoint an Audit Committee (the Committee ) of at least three
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF NGL ENERGY HOLDINGS LLC. Adopted as of May 10, 2011 Revisions through August 1, 2017
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF NGL ENERGY HOLDINGS LLC I. PURPOSE Adopted as of May 10, 2011 Revisions through August 1, 2017 The Board of Directors (the Board ) of NGL Energy
More informationFinancial Regulations. Financial. Regulations. Working Together. September Borders College 24/11/ Working Together.
Financial Working Together Regulations September 2009 Borders College 24/11/2010 1 Working Together Table of Contents Section 1 - Introduction and Background... 6 Section 2 - Management Responsibility...
More informationPage Paragraph Content Introduction 4 DEL 5 Expenditure not proposed in the budget 6-7 Procurement
Page Paragraph Content 3 1-3 Introduction 4 DEL 5 Expenditure not proposed in the budget 6-7 Procurement 4 8-10 Competition 11 Best value for money 12 Timeliness in paying bills 13 Novel, contentious or
More informationFinancial Procedures Manual. September 2017
Financial Procedures Manual September 2017 Contents 1. Roles, responsibilities and financial oversight... 1 Framework... 1 Roles and responsibilities... 1 Financial oversight... 4 2. Financial planning
More informationStanding Financial Instructions
Standing Financial Instructions 4983250 1 INTRODUCTION... 1 2 INTERPRETATION... 2 3 RESPONSIBILITIES AND DELEGATION... 4 4 AUDIT... 7 5 ALLOCATIONS, BUSINESS PLANNING, BUDGETS, BUDGETARY CONTROL AND MONITORING...
More informationSouthern District Health Board Sensitive Expenditure Policy (Regional)
Southern District Health Board Sensitive Expenditure Policy (Regional) This document aims to outline the limits surrounding Southern District Health Board expenditure of a sensitive nature. Policy Purpose
More informationScheme of Delegation for Financial Management
Scheme of Delegation for Financial Management Effective from 10 th February 2015 Contents 1. Introduction... 2 2. Principles of Delegation... 2 2.1 Introduction... 2 2.2 Powers for delegation... 3 3. Financial
More informationConflict of Interest Management Policy
Conflict of Interest Management Policy Document Number: POL-031 Approved By: Board of Directors Approval Date: 02 August 2017 Next Review Cycle: July 2018 Version: 4.1 Type: Governance Policy Owner: Executive
More informationBRITISH DIETETIC ASSOCIATION
Registered number: 00435492 BRITISH DIETETIC ASSOCIATION DIRECTORS' REPORT AND FINANCIAL STATEMENTS COMPANY INFORMATION Honorary Chairman S O'Shea (appointed 12 June 2017) F McCullough (resigned 12 June
More informationBROOK GREEN CENTRE for LEARNING FINANCE POLICY 2018/2019
BROOK GREEN CENTRE for LEARNING FINANCE POLICY 2018/2019 1 AIMS 1.1 This document has been adopted by the Board of Governors, as the basis for the administration and management of finances. The aim of
More informationRevised: May Fraud Prevention Policy
Revised: May 2011 Fraud Prevention Policy Contents Page 1. Introduction 2 2. Basis of the Policy 3 3. Purpose and Definitions 3 4. Management and Staff Responsibilities 4 5. Adherence to University Regulations,
More informationSTANDING ORDER FOR HONORARY BRANCH TREASURER
Schedule 12 Food is the Best Form of Medicine STANDING ORDER FOR HONORARY BRANCH TREASURER 1. APPOINTMENTS 1.1 Each Branch of the Association shall appoint an Honorary Branch Treasurer at the Branch Annual
More informationRedbubble Pty Ltd ABN Consolidated Financial Report
Redbubble Pty Ltd ABN11119200592 Consolidated Financial Report For the year ended 30 June 2013 TABLE OF CONTENTS Directors Report... 1-2 Auditor s Independence Declaration... 3 Financial Report Statement
More informationFINANCIAL REGULATIONS
FINANCIAL REGULATIONS Contents Page 1. Introduction 1 2. Corporate Plan and Budget 3 3. Expenditure - Commitments and Competitive Requirements 4 4. Capital Expenditure and Fixed Assets (including Disposals)
More informationAudit Committee Charter. Fly Leasing Limited
Audit Committee Charter Fly Leasing Limited As of: February 25, 2018 Fly Leasing Limited Audit Committee Charter 1. Background This Audit Committee Charter was originally adopted on November 6, 2007 and
More informationWEST CLIFF PRIMARY SCHOOL BUDGET MANAGEMENT POLICY
WEST CLIFF PRIMARY SCHOOL BUDGET MANAGEMENT POLICY MISSION STATEMENT Caring, Happy, Inspiring and Achieving Document Status Date of policy creation/review Reasons for review Date of adoption by the Governing
More informationInternal Audit Report
Internal Audit Report MENORAH HIGH SCHOOL FOR GIRLS 13 July 2017 To: Copied to: Chair of Governors Headteacher Education and Skills Director Commissioning Director (Children and Young People) School Finance
More informationFinancial Procedures and Controls
Financial Procedures and Controls Introduction The purpose of this document is to outline each transaction and process for all incoming and outgoing money at HVL. While the Board is ultimately responsible
More informationOrchard Academy Trust (A company limited by guarantee) Trustees' Report For the Year Ended 31 August 2018 Fundraising Each school within Orchard Acade
Orchard Academy Trust (A company limited by guarantee) Trustees' Report For the Year Ended 31 August 2018 Fundraising Each school within Orchard Academy Trust benefits from a separate self-administered
More informationAUDIT COMMITTEE CHARTER
Page 1 of 7 A. GENERAL 1. PURPOSE The purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Teck Resources Limited ( the Corporation ) is to provide an open avenue of
More informationThe Pirie Rankin Charitable Trust. Accounts for the year to 31 July Scottish Charity No. SC043145
U') U{._ Blackadders OSCR The Pirie Rankin Charitable Trust Accounts for the year to 31 July 2017 Scottish Charity No. SC043145 5 Rutland Square Edinburgh EHl 2AX Tel: 0131 222 8000 www.blackadders.co.uk
More informationANTI-FRAUD AND CORRUPTION POLICY
ANTI-FRAUD AND CORRUPTION POLICY AIM/PURPOSE 1.1 Trinity Church of England High School (Academy) is committed to ensuring that it acts with integrity and has high standards. Everyone involved with the
More informationAudit and Risk Management Committee Charter
Audit and Risk Management Committee Charter Last approved by the Board of Directors: 17 July 2018 1 Purpose The function of the Audit and Risk Management Committee is to assist the Board of Directors in
More informationInternal Audit Strategic Plan
Internal Audit Strategic Plan 2018-2021 Risk Category Corporate Objective Area 2018/19 2019/2020 2020/21 Financial Risk Risk of failing to manage finances in accordance with public sector accounting requirements
More informationThe Queen Elizabeth Hospital King s Lynn, Charitable Fund Registered Charity No Fundraising Policy (Charitable Fund)
Charitable Fund The Queen Elizabeth Hospital King s Lynn, Charitable Fund Registered Charity. 1051327 Fundraising Policy (Charitable Fund) Unique Reference / Version Primary Intranet Location Policy Name
More informationTAXATION STRATEGY. The strategy covers all taxes including, inter alia, Corporation Tax, VAT, PAYE and stamp duty.
Executive Summary TAXATION STRATEGY The pages following this summary constitute a formal tax strategy prepared in the context of enabling the Senior Accounting Officer (SAO) to submit to HMRC the annual
More informationKush Bottles, Inc. A Nevada corporation (the Company )
Kush Bottles, Inc. A Nevada corporation (the Company ) Audit Committee Charter The Audit Committee (the Committee ) is created by the Board of Directors of the Company (the Board ) to: assist the Board
More informationARTICLES OF INCORPORATION of Adecco Group AG
Unofficial translation of the prevailing German original dated August 07 ARTICLES OF INCORPORATION of Adecco Group AG I. Name, Registered Office, Duration and Purpose Article Name, Registered Office, Duration
More informationFinancial Procedures Policy
St Andrew s C of E VA Primary School, Fontmell Magna Financial Procedures Policy The objectives of this policy are to set guidelines for the establishment of sound and effective financial procedures. By
More informationObligations of TAFE Institute Boards Under the Financial Management Act 1994
Obligations of TAFE Institute Boards Under the Financial Management Act 1994 The Financial Management Act 1994 (the Act) applies to TAFE Institutes as public entities. The purposes of the Act are to improve
More informationDelegated Authority Policy
Delegated Authority Policy Chandler Macleod Group Policy Document This Policy operates as an ancillary document to the Board Charter. To ensure the maintenance of appropriate expenditure controls in the
More informationGifts, Hospitality and Bribery Policy
Gifts, Hospitality and Bribery Policy Introduction The principle of integrity requires that staff and Governors of Rowan Gate Primary School should not place themselves under an obligation that might influence,
More informationFIT FOUNDATION BOARD OF DIRECTORS Roles and Responsibilities
Overall Board Lead Participate Invest Develop a vision and clear mission for the Foundation; Articulate guiding values of the Foundation; Establish major strategic goals; Outline strategies for achieving
More informationMARTIN MARIETTA MATERIALS, INC. AUDIT COMMITTEE CHARTER
MARTIN MARIETTA MATERIALS, INC. AUDIT COMMITTEE CHARTER The Audit Committee will, except when such powers are by statute or the Articles of Incorporation or the Bylaws reserved to the full Board or delegated
More informationUNIVERSITY OF SUSSEX. Financial Regulations. November 2015
UNIVERSITY OF SUSSEX Financial Regulations November 2015 Contents 1. Introduction 6 1.1. Purpose 6 1.2. Application and hierarchy 6 1.3. Financial responsibilities within the University 6 1.4. Delegation
More informationCompliance Regulations, 23 August 2012
Compliance Regulations, August 0 (as amended on 0 April 0) Table of contents Chapter Basic principle, purpose and scope of application Art. Basic principle and purpose Art. Definition of compliance Art.
More informationFINANCE & OPERATIONS COMMITTEE (F&O)
FINANCE & OPERATIONS COMMITTEE (F&O) TERMS OF REFERENCE 2017-18 1 Page The purpose of this committee is to monitor and make recommendations to the Trust Board on matters relating to the Finance, Human
More information