Annex A: Specific delegated financial authorities

  1. Commit expenditure and authorise payments

Apart from the items below, unlimited within the Agency’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.

  1. Accept receipts

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

  1. Incur contingent liabilities

Subject to compliance with the guidance on contingent liabilities in the Scottish Public Finance Manual.

  1. 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 Local Government Submissions for approval must be endorsed by the Chief Executive and approved by the relevant Finance Business Partner.

  1. Authorise losses and special payments

Total losses exceeding £300,000 and total special payments exceeding £300,000 should be brought to the attention of the Parliament through notes to the organisation's resource accounts. Individual losses and special payments of more than £300,000 should be noted separately.