Annex A: Specific delegated financial authorities

Within the agreed overall budgetary provision, and subject to the SPFM and Scottish procurement policy handbook, the Chief Executive of the NSWA has delegated authority as set out below.

These delegations are subject to compliance with all relevant Scottish Government finance, procurement and approval processes.

Commit expenditure and authorise payments

Apart from the items below, unlimited within the NSWA’s authorised budget levels, and subject to the limits set out in the in-year management of discretionary spend guidance from the Directorate for Financial Management. 

Accept receipts 

Unlimited, but receipts in excess of those authorised in the Budget Act must be surrendered to the Scottish Consolidated fund.

Incur contingent liabilities

Subject to compliance with the guidance on contingent liabilities in the SPFM. 

Commission consultants    

The use of business and management consultants can only be justified where the required knowledge and expertise is not available in-house. The SG Consultancy Procedures should be regarded as relevant good practice guidance. Unlimited up to £10,000.

Consultancies between £10,000 and £50,000 must be approved by the Chief Executive. Consultancies above £50,000 must be approved by the Cabinet Secretary for Finance and the Economy. Submissions for approval must be endorsed by the Chief Executive and approved by the relevant Finance Business Partner. 

Authorise losses and special payments

The Chief Executive has authority to authorise losses and write offs to the limits agreed with the SG.