Social Security Scotland: framework document

Sets out the detailed accountability and governance framework for Social Security Scotland, and the context for the Agency's relationship with Scottish Ministers and core Scottish Government Directorates.

Annex B: Financial delegations

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

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..

2. Accept receipts

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

3. Incur contingent liabilities

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

4. 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, Economy and Fair Work. Submissions for approval must be endorsed by the Chief Executive and approved by the relevant Finance Business Partner.

5. Authorise losses and special payments

The Chief Executive has authority to authorise

  • Losses and write offs up to £10,000 per case
  • Special or ex-gratia payments of up to £5,000 per case.

6. Capital expenditure including investment projects

Where the Agency creates, acquires, develops or maintains an asset with a lifespan beyond the current financial year and where the total budget is above £5m inclusive of fees and VAT it follows the guidance as set out in the SPFM. A good practice approach to the management of a major investment project will guide the project through a visible set of activities - from controlled start-up to review, through well managed milestones and resources - identifying stakeholders and interdependencies, and keeping all parties clear about their goals and individual responsibilities.


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