South Downs National Park Authority

March 2014 , as amended March15

Page 0 of 16

Agenda Item

Report

Appendix 1

FINANCIAL REGULATIONS

South Downs National Park Authority

March 2014 , as amended March15

Page 1 of 16

FINANCIAL REGULATIONS

Contents Page

1 INTRODUCTION

Purpose of Financial Regulations 3

Status of Financial Regulations 3

Reviewing and Updating Financial Relations 3

Application of Financial Regulations 3

Format of Financial Regulations 3

Financial Procedures 4

2 FINANCIAL MANAGEMENT

Introduction 5

The Full Authority 5

Governance Committee 5

Policy & Programme Committee 5

Planning Committee 5

Statutory Officers 5

Authority Directors 7

Other Financial Accountabilities 7

3 FINANCIAL PLANNING AND BUDGET SETTING

Planning Framework 9

Budget Format 9

Budget Preparation 9

Budget Setting Guidelines 10

Budget Monitoring and Control 10

Maintenance of Reserves 10

4 RISK MANAGEMENT AND CONTROL OF RESOURCES

Risk Management 11

Internal Control 11

Audit Requirements 11

Prevention of Fraud and Corruption 11

Assets 12

Treasury Management 12

Trust Funds, Funds Held for Third Parties & Other Voluntary Funds 12

Staffing 12

5 SYSTEMS AND PROCEDURES

Introduction 14

Income and Expenditure 14

Payments to Employees and Members 14

Imprest and Petty Cash Accounts 14

South Downs National Park Authority

March 2014 , as amended March15

Page 2 of 16

Contents (cont’d) Page

Purchasing Cards 15

Cash Collection Facilities 15

VAT and Taxation 15

Control of Contracts 15

Banking Arrangements 15

Financial Limits 15

6 EXTERNAL ARRANGEMENTS

Introduction 16

Partnerships 16

External Funding 16

Work for Third Parties 16

South Downs National Park Authority

March 2014 , as amended March15

Page 3 of 16

1 INTRODUCTION

Purpose of Financial Regulations

1.1 This document sets out the financial regulations for the South Downs National Park

Authority. It identifies the responsibilities of Members, Directors, Statutory Officers and

Managers in looking after the financial affairs of the Authority. It seeks to ensure high

standards of financial conduct, and probity in dealing with public money.

Status of Financial Regulations

1.2 The financial regulations provide the overall framework for managing the Authority’s

financial affairs. They are part of the Authority’s Standing Orders and are supported by a

number of other documents including contract standing orders, schemes of delegation

and codes of conduct for officers and members.

1.3 These Financial Regulations are subject to Accounts and Audit Regulations (revised in

2011) issued by Government under s27 of the Audit Commission Act 1998. Accounts and

Audit Regulations establish statutory provisions for accounting arrangements, audit

arrangements and financial control within the authority, consistent with Audit

Commission guidance.

Reviewing and updating Financial Regulations

1.4 The Chief Finance Officer is responsible for maintaining a continuous review of the

Financial Regulations and for submitting any material and/or substantial revisions to the

Authority for approval after consultation with the Chief Executive. Any minor and/or

consequential amendments shall be made by the Chief Finance Officer in consultation with

the Chief Executive.

Application of Financial Regulations

1.5 All Members and officers involved in managing the financial affairs of the Authority are

expected to comply with these regulations, in accordance with their delegated powers.

Directors and Managers must ensure that their staff are aware of the existence and

content of financial regulations and ensure that there is easy access to the document in

their Teams. Failure to comply with these Financial Regulations may result in formal

disciplinary action being taken.

Format of Financial Regulations

1.6 The Financial Regulations provide clarity about the financial accountabilities of individuals

including:

• Individual Members;

• the Chief Executive;

• the Monitoring Officer

• the Chief Finance Officer; and

• other Directors.

1.7 The regulations have been based on CIPFA’s best practice guidance for local authorities,

adapted to meet local needs and circumstances.

South Downs National Park Authority

March 2014 , as amended March15

Page 4 of 16

Financial Procedures

1.8 The Chief Finance Officer is responsible for issuing advice and guidance to underpin the

Financial Regulations that Members, officers and others acting on behalf of the authority

are required to follow. Details of how the Regulations will be implemented operationally,

are contained in the “Financial Procedures Manual”. These establish sound practices and

assist Directors in their responsibility for the operation of their financial processes.

These Standard Financial Procedures have the same authority as Financial Regulations.

1.9 Provided the Chief Finance Officer is satisfied that all necessary controls are met, he/she

may agree to variations proposed by Directors. Agreed variations must be properly

recorded, in a form agreed by the Chief Finance Officer.

South Downs National Park Authority

March 2014 , as amended March15

Page 5 of 16

2 FINANCIAL MANAGEMENT

Introduction

2.1 Financial management covers all financial accountabilities in relation to the running of the

financial affairs of the South Downs National Park Authority.

The Full Authority

2.2 The Authority is a centrally-funded, public body run by 27 Members. The Authority makes

decisions on strategic planning decisions policy and develops new projects & partnership

programmes that promote the purposes and duty of the South Downs National Park.

2.3 The Authority is responsible for approving procedures for recording and reporting

decisions taken. This includes those decisions delegated by, and decisions taken by, the

Authority and its committees. These delegations and details of who has responsibility for

which decisions are set out in the Standing Orders of the Authority. The Committees are:

Governance Committee

2.4 The role of the Governance Committee is to monitor the Code of Conduct and provide

independent scrutiny of adherence to the Authority's financial & non-financial processes

to the extent to which they affect the control environment and exposure to risk. The

Committee is responsible for monitoring the performance of the Authority each quarter.

It is also the role of this committee to approve the Statement of Accounts in accordance

with the Accounts and Audit Regulations 2011.This committee is also responsible for

promoting and maintaining high standards of conduct amongst members.

Policy and Programme Committee

2.5 The purpose of this committee is to approve the policies and resource plans for the

Authority including financial, technology, information, people and assets to support

effective resource management and delivery of the Corporate Plan. Its role is to

recommend to the Authority the annual budget and medium term financial strategy,

treasury management policy, financial regulations and procedures, and the adoption and

review of the Partnership Management Plan. It is also the role of this Committee to agree

the submission of bids for grant funding and the arrangements for application of grant

funds received (subject to any urgent decisions required being made by the Chief

Executive in accordance with Standing Order 18 and in consultation with the Chair of the

Committee) as well as to have oversight of the Sustainable Communities and Major

Projects Funds.

Planning Committee

2.6 The purpose of the planning committee is to exercise all development management and

enforcement functions which are conferred upon the local planning authority except

where, and to the extent that, the exercise of such functions has been delegated to local

councils or officers. It is also responsible for the Local Plan and associated development

plan documents, for input into and coordination of neighbourhood and community-led

plans, and for input the development plan documents of adjoining local planning

authorities, including fulfilling the Authority’s role under the Duty to Cooperate, all

subject to the requirement for strategic matters of more than local significance being

decided by the Full Authority.

South Downs National Park Authority

March 2014 , as amended March15

Page 6 of 16

Statutory Officers

2.7 The National Park Officer and Head of Paid Service

The National Park Officer and Head of Paid Service are both statutory roles that are

combined within one post on the establishment – the Chief Executive. The Chief

Executive is responsible for the overall corporate and strategic management of the

Authority. He or she must report to and provide information for the Authority and its

Committees, and is responsible for:

• establishing protocols to ensure that information presented for committee

decisions takes account of the legal, financial and risk management issues of the

proposed decision.

• establishing a framework for management direction, style and standards

• proposing the Corporate Plan to Authority

• monitoring the performance of the organisation.

The Chief Executive is also responsible, together with the Monitoring Officer, for the

system of record keeping in relation to all the Authority’s decisions (see below).

2.8 Monitoring Officer

The Monitoring Officer is responsible for keeping the Authority’s Standing Orders and

delegation arrangements under review and for working with the Standards and Audit

Committee in promoting and maintaining high standards of conduct. This officer is

responsible for reporting any actual or potential breaches of the law or maladministration.

He/she is also responsible for ensuring that procedures for recording and reporting

decisions are operating effectively. He/she must ensure that committee decisions and the

reasons for them are made public, and that Authority members are also aware of those

decisions and of those made by officers who have delegated responsibility.

2.9 Chief Finance Officer

He/she has statutory duties in relation to the financial administration and stewardship of

the Authority. This statutory responsibility cannot be overridden. The statutory duties

are principally contained in:

• s151 of the Local Government Act 1972;

• The Local Government Finance Act 1988;

• The Local Government and Housing Act 1989;

• The Accounts and Audit Regulations 2011; and

• The Local Government Act 2003.

2.10 The Chief Finance Officer is responsible for:

• the proper administration of the authority’s financial affairs setting and monitoring

compliance with financial management advising on the corporate financial position and

on the key financial controls necessary to secure sound financial management

• providing financial information

• preparing the revenue budget and capital programme

• treasury management

• advising on the corporate financial position and on the key financial controls necessary

to secure sound financial management

South Downs National Park Authority

March 2014 , as amended March15

Page 7 of 16

2.11 S114 of the Local Government Finance Act 1988 requires the Chief Finance Officer to

report to the Authority and external auditor if the authority or one of its officers:

• has made, or is about to make, a decision which involves incurring unlawful

expenditure;

• has taken, or is about to take, an unlawful action which has resulted, or would

result in, a loss or deficiency to the authority;

• is about to make an unlawful entry in the Authority’s accounts.

2.12 S114 of the 1988 Act also requires:

• the Chief Finance Officer to nominate a properly qualified member of staff to

deputise should he/she be unable to perform the duties under section 114

personally.

• the Authority to provide the Chief Finance Officer with sufficient staff,

accommodation and other resources, including legal advice where this is

necessary, to carry out the duties under s114.

Authority Directors

2.13 Authority Directors are responsible for:

• Ensuring that the implications of all Authority and Committee proposals are fully

explained to Members and that the financial implications have been agreed by the

Chief Finance Officer;

• Entering into and signing contracts on behalf of the Authority subject to

compliance with the Authority’s Standing Orders;

• The operation of sound financial procedures within their directorate and, in order

to fulfil this duty, they shall ensure that there is a formal scheme of delegation and

adequate controls are in place.

Other Financial Accountabilities

2.14 Virement (Budget Transfer)

Directors are responsible for agreeing in-year virements but must not take decisions or

transfer resources contrary to current authority policy as represented by the approved

budget. The procedure for virements is set out in Financial Procedures (paragraph A.2.1).

2.15 Treatment of Year-end Balances

The procedure is set out in Financial Procedures (paragraph A.2.2).

2.16 Accounting Policies

The Chief Finance Officer is responsible for implementing accounting policies in

accordance with the Accounting Code of Practice (ACOP) and International Financial

Reporting Standards (IFRS) and ensuring that they are applied consistently.

2.17 Accounting Records and Returns

The Chief Finance Officer is responsible for determining the accounting procedures and

records for the Authority, in accordance with statutory requirements and best practice.

He/she will also maintain a register of partnerships and other entities in which the

Authority has an interest.

South Downs National Park Authority

March 2014 , as amended March15

Page 8 of 16

2.18 The Annual Statement of Accounts

The Chief Finance Officer is responsible for ensuring that the annual statement of

accounts is prepared in accordance with the Code of Practice on Local Authority

Accounting in the United Kingdom developed by CIPFA. The Governance Committee is

responsible for approving the annual statement of accounts.

In accordance with the Accounts and Audit Regulations 2011, the Chief Finance Officer

must:

(a) before the Governance Committee, approve the annual statement of accounts, and no

later than 30 June immediately following the end of the financial year, sign and date the

statement of accounts, and certify that it presents a true and fair view of the financial

position of the body at the end of the year to which it relates and of the authority’s

income and expenditure for that year; and

(b) after the Governance Committee have considered the statement of accounts, but

before they approve it, re-certify its presentation.

South Downs National Park Authority

March 2014 , as amended March15

Page 9 of 16

3 FINANCIAL PLANNING & BUDGET SETTING

Planning Framework

3.1 The full Authority is responsible for agreeing the policy framework and budget. In terms

of financial planning, the key elements are:

• the Corporate Plan

• the Revenue Budget

• the Capital Programme

• the Medium Term Financial Strategy (MTFS)

3.2 The policy framework comprises the following statutory plans and strategies:

• National Park Partnership Management Plan

• Corporate Plan and supporting Operational Plan

• Risk Management Strategy and Plan

• Procurement Policy and Strategy

• Human Resources Strategy

• Treasury Management Policy and Strategy and the Prudential Code

3.3 The Authority is also responsible for approving procedures for agreeing variations to

approved budgets, plans and strategies forming the policy framework and for determining

the circumstances in which a decision will be deemed to be contrary to the budget or

policy framework. Decisions should be referred to the Authority by the Monitoring

Officer.

Budget Format

3.4 The general format of the budget will be approved by the full Authority on the advice of

the Chief Finance Officer. The draft budget should include allocation to different services

and projects, and contingency funds.

Budget Preparation

3.5 The Chief Finance Officer is responsible for preparing an annual detailed revenue and

capital budget and a medium term financial strategy (MTFS) taking account of revenue

resources over three years for consideration and approval by the Authority.

3.6 The Authority is responsible for issuing guidance to budget managers on budget priorities

in consultation with the Chief Finance Officer.

3.7 Managers are responsible for preparing financial estimates, reflecting the guidance of the

Authority and the agreed Operational Plan.

3.8 It is the responsibility of Directors to ensure that budget estimates reflecting agreed

operational plans are submitted to the Policy and Programme Committee and Authority,

and that these estimates are prepared in line with guidance issued by the Authority.

Budget Setting Guidelines

3.9 Guidelines on budget preparation are issued to Members and Directors by the Chief

Finance Officer taking into account the current policy framework determined by the

Authority. The guidelines will take account of:

• legal requirements;

South Downs National Park Authority

March 2014 , as amended March15

Page 10 of 16

• the medium term planning prospects;

• the Corporate Plan

• available capital and revenue resources;

• spending pressures;

• government guidelines, and

• the adequacy of the general and earmarked reserves.

Budget Monitoring and Control

3.10 The Chief Finance Officer is responsible for ensuring that systems are in place to provide

appropriate financial information to enable all revenue and capital budgets to be

monitored effectively. He/she must report to the Governance Committee and the full

Authority on the overall financial position on a regular basis.

3.11 It is the responsibility of Directors to control income and expenditure within their area

and to monitor performance, taking account of financial information provided by the Chief

Finance Officer. They should report on variances within their own areas. They should

also take any action necessary to avoid exceeding their budget allocation and alert the

Chief Finance Officer to any problems. Financial and performance data should be linked

wherever possible.

Maintenance of Reserves

3.12 It is the responsibility of the Chief Finance Officer to advise the Authority on prudent

levels of reserves for the Authority to ensure a sound financial standing.

South Downs National Park Authority

March 2014 , as amended March15

Page 11 of 16

4 RISK MANAGEMENT AND CONTROL OF RESOURCES

Risk Management

4.1 Risk management is the planned and systematic approach to the identification, evaluation

and control of risks. Its objectives are to enable effective use of resources, make sure the

assets of the organisation are secure and to ensure the continued financial and

organisational effectiveness of the Authority.

4.2 The Director of Corporate Services is required to develop and promote risk management

across the Authority and provide advice to managers on the most appropriate tools to

use. The Director of Corporate Services is responsible for ensuring that proper insurance

arrangements exist where appropriate.

4.3 The Director of Corporate Services is responsible for the Authority’s Risk Management

Policy and for ensuring that risk registers are produced and maintained as appropriate.

Internal Control

4.4 Internal control refers to the systems of control devised by management to help ensure

the Authority’s objectives are achieved in a manner that promotes economical, efficient

and effective use of resources and that the Authority’s assets and interests are

safeguarded. The Chief Finance Officer is responsible for advising on effective systems of

internal control and will need to provide an Annual Governance Statement to the

external auditors for inclusion in the statement of accounts. Arrangements need to ensure

compliance with all applicable statutes and regulations, and other relevant statements of

best practice.

4.5 It is the responsibility of Directors to establish sound arrangements for planning,

appraising, authorising and controlling their operations in order to achieve continuous

improvement, economy, efficiency and effectiveness and for achieving their financial

performance targets.

Audit Requirements

4.6 The Accounts and Audit Regulations 2011 require every local authority to undertake an

adequate and effective internal audit of its accounting records and of its system of internal

control in accordance with the proper practices in relation to internal control. The Audit

Commission is responsible for appointing external auditors for the Authority. The basic

duties of the external auditor are governed by the Audit Commission Act 1998. The

Authority may, from time to time, be subject to audit, inspection or investigation by other

external bodies, such as HM Revenue & Customs who have statutory rights of access.

Preventing Fraud and Corruption

4.7 The Chief Finance Officer is responsible for the development and maintenance of an anti-

fraud and corruption policy. The policy will be approved by the Policy and Programme

Committee and monitored by the Governance Committee.

South Downs National Park Authority

March 2014 , as amended March15

Page 12 of 16

Assets

4.8 Directors should ensure that records and assets are properly maintained and securely

held. They should also ensure that contingency (disaster recovery) plans for the security

of assets and continuity of service in the event of disaster or system failure are in place.

Treasury Management

4.9 The Authority has adopted CIPFA’s code of practice for treasury management in local

authorities. The full Authority is responsible for approving the treasury management

policy statement setting out the matters detailed in “Treasury Management in the Public

Services: Code of Practice for Treasury Management in Local Authorities”.

4.10 All money in the hands of the Authority is controlled by the officer designated for the

purposes of s151 of the Local Government Act 1972, referred to in the code as the Chief

Finance Officer who shall make appropriate banking arrangements.

4.11 All decisions on borrowing, investment or financing shall be delegated to the Chief

Finance Officer, and such officers as he/she may nominate, who shall be required to act in

accordance with the Code of Practice referred to in the Authority’s Treasury

Management Policy Statement and Annual Investment Strategy.

4.12 The Chief Finance Officer is responsible for proposing an Annual Investment Strategy

before the start of the year and for reporting to the Authority during the year on the

activities of the treasury management operation and on the exercise of delegated treasury

management powers.

Trust Funds, Funds Held for Third Parties and Other Voluntary Funds

4.13 All trust funds, funds held for third parties and other voluntary (unofficial) funds must be

approved by the Chief Finance Officer. A voluntary (unofficial) fund is defined as any fund,

other than an official fund for the authority, which is controlled wholly or in part by an

officer by reason of his or her employment by the authority.

4.14 Directors are responsible for ensuring that they are operated in line with appropriate

legislation and/or Charity Commission guidance if appropriate and shall ensure that all

such funds are audited by suitably qualified auditors and are submitted within 9 months of

the end of the accounting period to the authority and any other parties (i.e. clients,

sponsors, charitable bodies) with an interest in the fund.

4.15 The Chief Finance Officer reserves the right to inspect all documentation relating to

unofficial funds and seek such explanations as are necessary to ensure they are being

appropriately managed.

Staffing

4.16 The Chief Executive is responsible for providing overall management to staff. He/she is

also responsible for ensuring that there is proper use of the evaluation or other agreed

systems for determining the remuneration of a job.

4.17 Directors are responsible for controlling total staff numbers by:

• advising the Authority on the budget necessary in any given year to cover

estimated staffing levels required to deliver approved levels of service and having

regard to statutory provision;

South Downs National Park Authority

March 2014 , as amended March15

Page 13 of 16

• adjusting the staffing to a level that can be funded within approved budget

provision, varying the provision as necessary within that constraint in order to

meet changing operational needs;

• the proper use of appointment policy and procedures.

South Downs National Park Authority

March 2014 , as amended March15

Page 14 of 16

5 SYSTEMS AND PROCEDURES

Introduction

5.1 Sound systems and procedures are essential to an effective framework of accountability

and control. The Chief Finance Officer is responsible for the operation of the Authority’s

financial systems, the form of accounts and the supporting financial records. If Directors

wish to make any changes to the existing financial systems or establish new systems, they

must obtain the approval of the Chief Finance Officer. However, Directors are

responsible for the proper operation of financial processes in their own directorates.

5.2 Directors must ensure that their staff receive relevant financial training that has been

approved by the Chief Finance Officer. Where access to financial systems is through the

use of unique user names and passwords, officers must not allow others to use their

access codes or otherwise make use of their rights.

5.3 Directors must ensure that, where appropriate, ICT and other systems are registered in

accordance with data protection legislation. Directors must ensure that staff are aware of

their responsibilities under Data Protection and Freedom of Information legislation.

Income and Expenditure

5.4 It is the responsibility of Directors to ensure that a proper scheme of delegation has been

established within their area and is operating effectively. The scheme of delegation should

identify staff authorised to act on the Director’s behalf, or on behalf of the authority, in

respect of payments, income collection and placing orders, together with the limits of

their authority. Specifically, authorised signatories and the limits of financial responsibility

should be formally recorded in line with Financial Procedure D2 as issued by the Chief

Finance Officer.

5.5 The Authority is responsible for approving procedures for writing off debts as part of the

overall control framework of accountability and control.

Payments to Employees and Members

5.6 The Director of Corporate Services is responsible for all payments of salaries and wages

to all staff, including payments for overtime, and for payment of allowances to Members.

Imprest and Petty Cash Accounts

5.7 The Chief Finance Officer in consultation with Directors may make imprest/petty cash

advances to officers for the purposes of paying minor items of expenditure and any other

items as may be approved.

5.8 The Chief Finance Officer reserves the right to withdraw petty cash/imprest facilities from

officers if it is deemed that they are being used inappropriately or the expenditure limit is

exceeded or a deficit balance is accrued.

5.9 The accounts should be kept on the imprest system and officers should maintain a record

of their receipts and payments in a form and manner prescribed by the Chief Finance

Officer.

Purchasing Cards

5.10 The Chief Finance Officer may make available to nominated officers Purchasing Card

facilities and will determine the application and approval process and set out the terms

and conditions on which the cards are to be issued.

South Downs National Park Authority

March 2014 , as amended March15

Page 15 of 16

5.11 Directors are responsible for ensuring that they or any staff in their services issued with

Purchasing Cards comply with the terms and conditions of use and remain within any

financial or credit limits imposed. The Chief Finance Officer reserves the right to

withdraw the use of any Credit or Purchase Card if it is deemed that they are being used

inappropriately or the financial or credit limit is exceeded.

5.12 Directors are responsible for maintaining, retaining, presenting and/or completing any

documentation, forms or electronic records in accordance

Cash Collection Facilities

5.13 The Chief Finance Officer shall approve the form of all cash collection facilities and

associated procedures. This includes safes, automated cash collection machines and other

cash collection facilities. Directors shall ensure that all relevant procedures issued by the

Chief Finance Officer are complied with including the requirements of the corporate

banking contract and security carrier contracts.

VAT & Taxation

5.14 The Chief Finance Officer is responsible for advising Directors, in the light of guidance

issued by appropriate bodies and relevant legislation as it applies, on all taxation issues

that affect the authority.

5.15 The Chief Finance Officer is responsible for maintaining the authority’s tax records,

making all tax payments, receiving tax credits and submitting tax returns by their due date

as appropriate. The Director of Corporate Services will be required to maintain income

tax and national insurance records in accordance with guidelines set by the Chief Finance

Officer.

Control of Contracts

5.16 It is essential that all Directors follow Contract Standing Orders as well as Financial

Regulations. The achievement of value for money when procuring goods and services is a

key task to ensure that public money is well spent.

Banking Arrangements

5.17 The Chief Finance Officer is responsible for ensuring that the authority operates sound

banking systems where its financial transactions are accurately documented and evidenced

by reconciliations. The Authority shall approve all banking contract terms and conditions.

Financial Limits

5.18 Financial limits need to be set in the interests of good governance and financial

management. The Chief Executive is responsible for determining financial limits of

authority for Directors who in turn are responsible for delegating financial limits to their

officers as appropriate.

South Downs National Park Authority

March 2014 , as amended March15

Page 16 of 16

6 EXTERNAL ARRANGEMENTS

Introduction

6.1 The Authority provides a distinctive leadership role for the community in partnership

with the district and county councils and brings together the contributions of various

stakeholders. It must also act to achieve the protection, improvement and promotion of

the environment , together with seeking to foster the economic andsocial or

environmental well-being of its area in pursuance of the National Park purposes The 2

purposes and duty of the Park are:

• To conserve and enhance the natural beauty, wildlife and cultural heritage of the area

• To promote opportunities for the understanding and enjoyment of the special qualities

of the Park by the public

• Duty to foster the economic and social wellbeing of local communities within the

National Park.

Partnerships

6.2 The Vision for the National Park adopted by the Authority is intended to facilitate

partnership working. The focus for forming partnerships with other public, private,

voluntary and community sector organisations must be the Vision for the National Park

and the Authority’s Corporate Plan.

6.3 The Monitoring Officer will ensure that partnership working arrangements comply with all

legal requirements affecting the Authority.

6.4 The Monitoring Officer and Chief Finance Officer must advise on the overall corporate

governance arrangements of partnerships, and ensure that risks have been fully appraised

before partnership agreements are entered into.

6.5 The Chief Finance Officer must ensure that the accounting arrangements to be adopted

relating to partnerships and joint ventures are satisfactory. He/she will also maintain a

register of partnerships and other entities in which the authority has an interest in order

to ensure compliance with statutory accounting

6.6 The Authority can delegate partnership related functions to officers. Any powers

exercised by officers on behalf of the Authority in connection with partnership working

must be set out in the scheme of delegation approved by the Authority. Decisions taken

by officers as part of the delegation arrangements are binding on the Authority.

6.7 The Senior Management Team represents the authority on partnership and external

bodies. Directors are responsible for ensuring that appropriate approvals are obtained

before any negotiations are concluded in relation to work with external bodies.

External Funding

6.8 The Chief Finance Officer is responsible for ensuring that all funding notified by external

bodies is received and properly recorded in the Authority’s accounts including completion

and submission of grant claims.

Work for Third Parties

6.9 The Authority is responsible for approving the contractual arrangements for any work for

third parties or external bodies although this may be delegated to officers in accordance

South Downs National Park Authority

March 2014 , as amended March15

Page 17 of 16

with the Authority’s scheme of delegation.