Appendix B
Central London CCG
Detailed Scheme of Delegation
Delegated matters in respect of decisions, which may have a far reaching effect, must be reported to the Chief Officer. The delegation shown below is the
lowest level to which authority is delegated. Delegation to lower levels is only permitted with written approval of the Chief Officer, who will, before authorising
such delegation, consult with other Senior Officers as appropriate. All items concerning Finance must be carried out in accordance with Standing Orders
(Appendix C of each CCG), Scheme of Delegation (Appendix D of each CCG) and Prime Financial Policies (Appendix E of each CCG) contained within the
respective CCG’s Constitution. All financial limits in this schedule are subject to sufficient funds being available.
Delegated authority extends to substantive postholders. On a case by case basis authority may be delegated to interim staff. In such cases signoff is required
by both the CCG Director and the Director of Finance unless the position is that of Managing Director, in which case signoff is required by the Chair and
Director of Finance.
Definitions used in the document

“Budget Holder” means the Director with delegated authority to manage finances (Income and Expenditure) for a specific area of the organisation.

“Budget Manager” means the employee that the Budget Holder has given delegated authority to in order to manage finances (Income and
Expenditure) on their behalf for a specific area of the organisation. Although a particular budget may have a nominated Budget Manager it is still the
Budget Holder who is accountable and responsible for that budget.

“SBS” refers to NHS Shared Business Services who provide the financial ledger systems for the CCGs
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DELEGATED MATTERS
1
Bank Accounts
2
AUTHORITY DELEGATED TO
Maintenance and Operation in accordance with mandate approved by
the Governing Body
Chief Financial Officer.
Day to day maintenance of Cash Books
Daily by SBS and reviewed by Heads of Finance and
Management Accounts (HoF&MA) (or equivalent).
HoF&MA to provide Deputy Chief Financial Officer with a
monthly report detailing compliance with Cash Limit.
Requesting of Department of Health monthly Drawdown
HoF&MA to prepare monthly RRL drawdown schedule and
agree with Deputy Chief Financial Officer/Chief Financial
Officer. SBS to action request following confirmation of
amount by HoF&MA
Budgets – Management of
Responsibility of keeping expenditure within budgets.
3
a)
At individual budget level
Budget Manager/Budget Holder.
b)
Reserves
Chief Financial Officer
c)
At Clinical Commissioning Group level
Chief Officer
Budgets – Virements
Approval for the creation or amendments of budget (including virement)
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
within each CCG
a)
Annual Budget.
Governing Body.
b)
Up to £100,000.
Budget Holder(s) of the cost centres that are being debited
and credited after approval of the Deputy Chief Financial
Officer.
c)
Up to £500,000.
Budget Holder(s) of the cost centres that are being debited
and credited after approval of the Director of Finance.
d)
Over £500,000.
Budget Holder(s) of the cost centres that are being debited
and credited after approval of the Chief Financial Officer.
e)
f)
Virements from Reserves
 Up to £100,000
Director of Finance

Chief Financial Officer
Above £100,000
Governing Body.
Transfer to another CCG.
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SBS Financial System
1.
Processing of all General Ledger Journals (Budget, Actuals
and Accruals) and the authorisation limits are as follows:
a.
Up to £1,000,000.
Senior Management/Senior Financial Accountants or
equivalent
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
b.
Up to £5,000,000.
Heads of Finance & Management Accounts
c.
Over £5,000,000
Head of Finance
2.
Processing of Payment Runs.
Senior Financial Accountants or equivalent.
3.
Release of Payroll from ESR Hub.
Senior Financial Accountants or equivalent.
4.
Requests to SBS to set up of New Suppliers and Customers
Senior Financial Accountants or equivalent.
5.
Requests to SBS to create Code Combinations.
Senior Financial Accountants or equivalent.
6.
Banking and Receipting of all cash and cheques received by
CCG.
Senior Financial Accountants or equivalent.
7.
Setting any required Payment Run\Payroll Bank run ceiling
and authorising payment when this is exceeded.
Chief Financial Officer
Expenditure Existing - Purchase of Healthcare from NHS and Non
NHS Bodies (Including Foundation Trusts, Private Providers,
Charities and Independent Contactors)
a)
In line with Governing Body approved budget:
Signing of Annual Service Level Agreements / contracts
1.
Up to £50,000.
Deputy Director/Deputy CFO.
2.
Up to £250,000.
Director.
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DELEGATED MATTERS
b)
AUTHORITY DELEGATED TO
3.
Up to £500,000.
Director of Finance
4.
Over £500,000.
Chief Officer or Deputy Chief Officer or Chief Financial Officer,
with notice to the non-signatories.
Approval of Invoices for Agreed Contracts
1. Where, after compliance with 5 a) above, a Purchase Order
has been placed for the SLA/contract automatic payments
may be made after matching for the relevant % or amounts.
2. Where this process is neither appropriate nor being applied,
invoice approval levels are as follows:
a. Up to £20,000.
Budget Holder/Manager.
b. Up to £50,000.
Deputy Director.
c. Up to £250,000.
Director.
d. Up to £500,000
Director of Finance
e. Up to £10,000,000.
Chief Financial Officer.
f. Over £10,000,000.
Chief Officer or Deputy Chief Officer.
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DELEGATED MATTERS
c)
d)
e)
AUTHORITY DELEGATED TO
Non Contracted Activity
1.
Up to £20,000
2.
Up to £50,000
3.
Up to £250,000
4.
5.
Up to £500,000.
Over £500,000.
Budget Holder / Head of Central Contracts
Deputy Director/Deputy Chief Financial Officer
Director
Director of Finance
Chief Financial Officer
Continuing Care Packages
1.
Signing of Contract for placement.
a. Weekly cost up to £1,000
Continuing Care Manager and Deputy Director
b. Weekly cost up to £2,500
Continuing Care Manager and Director
c. Weekly cost up to £10,000
Continuing Care Manager and Director and Director of Quality
(or delegate of Director of Quality)
d. Weekly cost above £10,000
Continuing Care Manager and Director and Director of Quality
(or delegate of Director of Quality) and Director of Finance
e. Urgent Changes to packages e.g. requirement for 1:1
care:
1. First week
Continuing Care Team
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
2. Thereafter
Changes to care packages should be seen in light of existing
care packages and reapproval for the full/combined cost
should be sought at the level required in parts 1 (a) to (d)
2.
Authorisation of monthly invoices
a. Up to £20,000.
Budget Holder/Manager.
b. Up to £50,000.
Deputy Director.
c. Up to £250,000.
Director.
d. Up to £500,000
Director of Finance
e. Up to £10,000,000.
Chief Financial Officer.
f. Over £10,000,000.
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Chief Officer or Deputy Chief Officer .
Expenditure Existing - Purchase of Non Healthcare (for all items
not covered under section 5)
Official Purchase Orders must be raised for all purchase of NonHealthcare.
a) Signing of existing Contract within agreed budget
In line with Governing Body approved budget:
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DELEGATED MATTERS
1.
AUTHORITY DELEGATED TO
Up to £50,000.
Deputy Director.
2.
Up to £250,000.
Director.
3.
Up to £500,000
Director of Finance
4.
Up to £2,500,000
Deputy Chief Officer/Chief Financial Officer
5.
Over £2,500,000
Chief Officer/Deputy Chief Officer/Chief Financial Officer,
notified to non-signatories.
b) Requisitions
Can be raised by any member of staff with access to SBS.
SBS does not allow the requisitioner to approve the
requisition.
c) Approving of Requisitions on SBS following signing of
contract.
a.
Up to £20,000.
b.
Up to £50,000.
c.
Up to £250,000
d.
Up to £500,000
Budget Holder/Manager
Deputy Director.
Director
Director of Finance
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
e.
Up to £10,000,000
Deputy Chief Officer/Chief Financial Officer
f.
Over £10,000,000.
Chief Officer/Deputy Chief Officer/Chief Financial Officer
d) Invoice Certification within agreed budget
a.
Up to £20,000.
Budget Holder/Manager
b.
Up to £50,000.
Deputy Director.
c.
Up to £250,000
Director
d.
Up to £500,000
Director of Finance
e.
Up to £10,000,000
Deputy Chief Officer/Chief Financial Officer
f.
Over £10,000,000.
Chief Officer/Deputy Chief Officer/Chief Financial Officer
1.
Monthly Premises invoice from NHS Property Services
Chief Financial Officer/Director of Finance
e) Non Contracted expenditure, outside of budget or for which no
budget exists:
1. Up to £5,000.
Budget Holder/Manager
2. Up to £50,000
Director
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
3. Up to £250,000.
Two from Chair, Chief Officer, Deputy Chief Officer, Chief
Financial Officer, Director of Finance.
4. Over £250,000.
Chief Officer/Deputy Chief Officer after securing Governing
Board approval.
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Expenditure New (relates to project whole life costs)
Business Cases
The threshold for all new contracts (NHS & Non NHS) which require
Business Case approval prior to commencement of award of contract
and Procurement Process is as follows:
1.
Below £100,000
Two from Chair, Chief Officer, Deputy Chief Officer, Chief
Financial Officer and Director of Finance.
2.
Up to £500,000.
Finance & Performance Committee
3.
Over £500,000.
Governing Body.
Following approval of Business Case the Quotation and Tendering
process below must be followed.
Quotation & Tendering
The detailed process is contained within the Procurement Policy. The
following limits apply to all new contracts including healthcare, external
consultants, agency staff and temporary staff service contracts. The
contract value is defined as the total estimated cost to the CCG of the
complete scheme or the total value of the items purchased or acquired
during the contract period for supplies including payable VAT.
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
If the contract exceeds the OJEU limit for Part A Supplies and Services
and the company is not PASA or Office of Government Commerce
(OGC) approved, formal OJEU tendering procedures are required to be
followed.
a)
Authority to award or sign contract after seeking at least:
1. 1 minimum email or written quotation up to £4,999.
Budget Manager.
2. 2 email or written quotations from £5,000 to £19,999.
Deputy Director.
3. 3 email or written quotations from £20,000 to £49,999
Director
4. 3 written quotations from £50,000 to £100,000.
Director
5. 3 competitive tenders above £100,000 to OJEU limit
(£172,514 from 1/1/14)
6. Open competition by sealed tender (or electronic equivalent)
or OGC or equivalent framework from £172,514 to £999,999.
7. Open competition by sealed tender (or electronic equivalent)
or OGC or equivalent framework over £1,000,000
b)
Issuing of tender.
c)
Receiving of tender.
Chief Officer/Deputy/Chief Financial Officer after Finance &
Performance Committee approval.
Chief Officer/Deputy/Chief Financial Officer after Finance &
Performance Committee approval.
Chief Officer/Deputy/Chief Financial Officer after Governing
Body approval.
Director or nominated Senior Manager
Director of Compliance
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DELEGATED MATTERS
d)
Opening of tender.
e)
Register of tenders received.
f)
Post tender negotiations – formal record to be kept
AUTHORITY DELEGATED TO
1 Director and 1 senior manager not related to the tender
PA to Chief Officer
Nominated Senior Manager
All non-healthcare contracts must have an official purchase order (see
section 6c for thresholds for approval on SBS).
g)
Waiving of Quotations and Tenders
1.
Up to £19,999.
Budget Holder and Director of Finance.
2.
£20,000 to £74,999.
Director and Director of Finance.
3.
£75,000 to £150,000.
Director plus 2 from Chief Officer; Deputy Chief Officer; Chief
Financial Officer; Director of Finance.
4.
Over £150,000.
Director plus 1 from Chief Officer; Deputy Chief Officer; Chief
Financial Officer; Director of Finance; plus Chair.
All approved tender waivers must be reported to the Audit
Committee
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Hospitality
Applied to both individual and collective hospitality receipt item for any
item received in excess of £25
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Follow procedure within Standards of Business Conduct and
declaration required in Hospitality Register.
Income
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
a) All requests for a sales invoice will be on the prescribed form
approved as follows:
1.
Up to £10,000.
Budget Manager
2.
Up to £50,000.
Budget Holder against budgets they are responsible for.
3.
Up to £250,000
Director
4.
Up to £1,000,000.
Chief Officer/Deputy Chief Officer/Chief Financial Officer/
Director of Finance
5.
Over £1,000,000.
Chief Officer/Deputy Chief Officer
b) Sales Invoices will be raised Finance staff and authorised within
SBS by
1.
Up to £50,000.
Heads of Finance & Management Accounting.
2.
Over £50,000.
Head of Finance.
c) Credit Notes authorisation within SBS :
1.
Under £5,000.
Heads of Finance & Management Accounting.
2.
Up to £50,000.
Head of Finance.
3.
Over £50,000.
Director of Finance.
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
For Write off of Bad Debt see section - Losses, Write Offs and
Special Payments
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Losses, Write-off & Special Payments
a) Losses and Special Payments (invoice approval):
1.
Up to £5,000.
Director
2.
Over £5,000.
Chief Financial Officer (subject to Department of Health
Limits).
b) Write off of Bad Debts.
1.
Under £5,000.
Chief Financial Officer
2.
Over £5,000.
Audit Committee
a) Notification to SBS to action Write Offs
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Head of Finance
All losses, write-offs and special payments must be reported to both
the Chief Financial Officer and the Audit Committee and also be
included in the Annual accounts.
Note: Inter-NHS body transactions are normally out with the scope of
losses.
Staffing
a) Authority to fill funded post on the establishment with permanent
staff.
Director (with prior Head of Finance and HR confirmation of
funding).
b) Authority to appoint staff to post not on the agreed establishment
Chief Officer and Chief Financial Officer/Director of Finance.
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DELEGATED MATTERS
AUTHORITY DELEGATED TO
c) Authority to appoint temporary staff
Director and Chief Financial Officer/Director of Finance
d) Authority to complete and authorise positive reporting forms.
Budget Manager against budgets they are responsible for
e) Authority to authorise overtime.
Budget Holder
f) Authority to authorise travel and expenses.
Budget Manager against budgets they are responsible for
g) Implement National Pay Awards and National changes to
Expenses.
Director of Finance/Deputy Chief Financial Officer.
h) Changes to Directors remuneration.
Remuneration Committee.
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Capital Expenditure
Capital Schemes
The Governing Body will approve the Capital Programme and
authority via the Chief Officer and Chief Financial Officer will
be delegated to Project Leads for the approved Capital
Schemes.
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Petty cash Disbursements
1. Up to £25
Petty cash holder.
2. Up to £100
Deputy Chief Financial Officer or Head of Finance.
3. Over £100
Chief Financial Officer/Director of Finance
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