Appendix 1 - Financial Scheme of Delegation
This details the key Financial Delegations and should be used in conjunction with the full NFRS Financial Regulations.
| Financial Activity | Role | Amount / Limit |
|---|---|---|
| Virements | ||
| Virement to Correct Errors in Finance System | Head of Finance and Treasurer | No limit |
| Virement to incorporate Restructures and Reorganisations | Chief Fire Officer | No limit |
| Any Permanent (on-going) virement between budget heads within a department – non pay. | Budget Holders | £5,000 |
| Any Permanent (on-going) virement between budget heads held by different department – non pay. | Both affected Budget Holders | £5,000 |
| Temporary (in-year) virements between budget heads within a department – non pay | Budget Holders | £25,000 |
| Temporary (in-year) virements between budget heads held by different department – non pay | Both affected Budget Holders | £25,000 |
| Any Permanent or Temporary virement – non pay | Chief Fire Officer | £250,000 |
| Finance & Resources Committee | >250,000 | |
| Temporary/Permanent Virements to/from pay | Chief Fire Officer | Any £ within approved establishment/budget |
| Chief Fire Officer | £100,000 | |
| Finance & Resources Committee | >100,000 | |
| Use of Earmarked Reserves | ||
| Earmarked Reserves and specific contingency budgets | Head of Finance & Treasurer | Unlimited (if in accordance with the purpose of the reserve) |
| General Reserve and contingency budgets | Finance & Resources Committee | N/A |
| Capital Programme | ||
| Project properly managed / within budget / business benefits assessed & achieved / appropriate contractual and procurement arrangements (Full Business Case) | Chief Fire Officer & Head of Finance & Treasurer | Satisfied before project can commence |
| Detailed reported where total capital cost estimate exceeds the budget | Finance & Resources Committee | Lower of: >£100,000 or >10% if higher than £10,000 |
| Contracts | ||
| Manage contract process (i.e. tendering process and award of contract), within approved budget | Chief Fire Officer / Head of Finance & Treasurer / Solicitor and Clerk | N/A |
| Finance & Resources Committee | Supplies and Services - WTO GPA Limit Construction - £500,000 | |
| Contract price increase including variable price contracts | Finance and Resources Committee | Lower of: >£50,000 or >5% |
| Signing of contracts | Chief Fire Officer / Head of Finance & Treasurer / Solicitor and Clerk | N/A |
| Contracts under seal | Solicitor and Clerk | Construction and Building Maintenance Contracts > £100,000 |
| Land & Buildings | ||
| Acquisition or disposal of any land / building | Fire Authority | N/A |
| Solicitor and Clerk | Prepare detailed guidelines to be issued to any consultant or agent | |
| Enter into or grant leases | Chief Fire Officer / Head of Finance & Treasurer / Solicitor and Clerk | N/A |
| Lease under Seal | Solicitor and Clerk | Over 7 years |
| Write Offs | ||
| Credit notes / debtor write off’s / stock adjustment | Head of Finance & Treasurer | £10,000 |
| Finance & Resources Committee | >£10,000 | |
| Claims | ||
| Settle claim against/in favour of NFRS | Chief Fire Officer with Head of Finance & Treasurer Solicitor | £100,000 |
| as above and in consultation with Chair, Vice Chair, opposition Group Leaders | >£100,000 | |
| Grants | ||
| Acceptance of grants | Head of Finance & Treasurer | For all values |
| Other | ||
| Honoraria Payment | Head of Dept and Head of POD | £2,400 |
| Human Resources Committee | >£2,400 | |
| Ex-Gratia Payments, for incidents affecting both employees and volunteers whilst carrying out duties | Chief Fire Officer | £1,000 |
* World trade Organisation (WTO) and Government Procurement Agreement (GPA) Threshold replaced the OJEU Threshold post Brexit. The current WTO GPA threshold limits are £214,904 for supplies and services and £5,336,937 for works contracts (both limits include VAT).