Losses and Special Payments. Prior Departmental approval must be obtained for all losses above the delegated limits for the College as set out below. Reference should be made to the Department’s Governance Bulletin on Guidance for Approval of Losses. The Accounting Officer of the College will have the authority to write off losses and make special payments as follows:
Losses and Special Payments. The write-off of losses or approval of special payments must only be carried out by staff authorised to do so by and on behalf of the Birmingham Organising Committee Accounting Officer. The Birmingham Organising Committee must consult the Department where cases: ● Involve important questions of principle; ● Raise doubts about the effectiveness of existing systems; ● Contain lessons which might be of wider interest; ● Are novel or contentious; ● Might create a precedent for other departments in similar circumstances; ● Arise because of obscure or ambiguous instructions issued centrally.
Losses and Special Payments. The write-off of losses or approval of special payments should only be carried out by staff authorised to do so by and on behalf of the BFI’s Accounting Officer. The BFI should consult DCMS where cases: Involve important questions of principle; Raise doubts about the effectiveness of existing systems; Contain lessons which might be of wider interest; Are novel or contentious; Might create a precedent for other departments in similar circumstances; Arise because of obscure or ambiguous instructions issued centrally.
Losses and Special Payments. 21.1. The Grant Recipient must include any debts or liabilities written off and any Special Payments or series of connected debts or liabilities written off and any Special Payments made in connection to this Grant Funding Agreement above £2000 in the Quarterly Report.
Losses and Special Payments. The SAO will have the authority to write off losses and make special payments:
Losses and Special Payments. The write-off of losses or approval of special payments should only be carried out by staff authorised to do so by and on behalf of the BTA’s Accounting Officer. The BTA should consult DCMS where cases: ● Involve important questions of principle; ● Raise doubts about the effectiveness of existing systems; ● Contain lessons which might be of wider interest; ● Are novel or contentious; ● Might create a precedent for other departments in similar circumstances; ● Arise because of obscure or ambiguous instructions issued centrally.
Losses and Special Payments. The write-off of losses or approval of special payments should only be carried out by staff authorised to do so by and on behalf of the National Heritage Memorial Fund Accounting Officer. The NHMF should consult DCMS where cases: • Involve important questions of principle; • Raise doubts about the effectiveness of existing systems; • Contain lessons which might be of wider interest; • Are novel or contentious; • Might create a precedent for other departments in similar circumstances; • Arise because of obscure or ambiguous instructions issued centrally.
Losses and Special Payments. ULRU The Consumer Council Chief Executive, with prior approval from DfE, will have the authority to write off losses and make special payments up to £3,000 in the categories specified below, subject to an aggregate of £10,000 in any financial year.
Losses and Special Payments. The Chief Executive, with prior approval from NIFHA Board, will have the authority to write off losses and make special payments up to:
(a) Cash losses – up to £5,000 per case/incident
(b) Stores/Equipment losses – up to £10,000 per case/incident
(c) Constructive losses and fruitless payments – up to £5,000 per case
(d) Compensation payments
i. Made under legal obligation, e.g. by Court Order – up to £5,000 per case plus reasonable legal expenses
ii. For damage to personal property of staff – up to £5,000 per case
iii. Where written legal advice is that NIFHA should not fight a court action because it is unlikely that it would win (up to £10,000 per case), or as determined in consultation with the Authority’s insurers where relevant insurance cover is in place.
(e) Claims abandoned or waiver of claim – up to £5,000 per case
(f) Extra contractual payments – up to £5,000 per case
(g) Ex gratia payments – up to £5,000 per case (Pensions payments are not covered by this threshold)
(h) Extra statutory and extra regulatory payments – no delegation, all proposals must be submitted to DAERA for approval. The prior approval of DAERA must be obtained for amounts above these values. Where total losses exceed £10,000 in any financial year, an explanatory note should be included in NIFHA’s accounts. Details of all losses and special payments should be recorded in a Losses and Special Payments Register, which will be available to auditors. The Register should be kept up-to-date and should show evidence of the approval by the Chief Executive and DAERA, where appropriate. Policies and Guidance Annual Head of IA Opinion IA Plan focused on key risks / impacts External Quality Assessment of IA function Governance Statement and Board assessment of compliance with Annual Report & Accounts audited by NIAO Departmental Public Appointments Process (Board Composition / Skills / Training / Refresh / Outreach) ALB Chair confirms the Board’s understanding of the position reported and confirms that his/her responsibilities In line with the NI Code of Good Practice and the arrangements in this Partnership Agreement the approach to concerns/complaints raised in respect of NIFHA Board members should be transparent and collaborative. The principle of early and open engagement is important, with the Department made aware of any concerns/complaints as soon as practicable. While Board Members are Public Appointees/office holders rather than NIFHA employees an NIFHA employee may utilise NIFHA...
Losses and Special Payments. 15.2.1 HM Treasury retains control over certain write-offs and payments known collectively as losses and special payments: Losses cover any case where full value has not been obtained for money spent or committed, including cash losses, losses due to errors by staff Special payments cover any compensation payments, extra contractual or ex gratia payments, and any payment made without specific identifiable legal power for the Corproation to make the payment.
15.2.2 DCLG approval is required for any loss or special payment
15.2.3 The Director of Finance must prepare procedural instructions on the recording of and accounting for condemnations, losses and special payments. In doing so, the Director of Finance must take account of the rules as laid down by the DCLG and HMT and ensure that all personnel are aware of the procedure for approvals (refer to annexes A and B).
15.2.4 The Director of Finance is responsible for maintaining a register of losses and special payments in which write-offs and other related action is recorded. Losses and Special Payments occurring in any period must be notified at each Audit and Risk Assurance Committee.
15.2.5 Any employee discovering or suspecting a loss of any kind must immediately inform their Director, who must immediately inform the Chief Executive and the Director of Finance. Where a criminal offence is suspected, the Director of Finance must immediately inform the police if theft or arson is involved, but if the case involves suspicion of fraud, then the particular circumstances of the case will determine the state at which the police are notified.
15.2.6 For losses apparently caused by theft, fraud, arson, neglect of duty or gross carelessness, except if trivial and where fraud is not suspected, the Director of Finance must immediately notify the Board and the Statutory Auditor.
15.2.7 The writing-off of losses cannot be given effect without the approval of the Director of Finance within their defined limits.
15.2.8 The Director of Finance must be authorised to take any necessary steps to safeguard the Corproation interests in bankruptcies and company liquidations.
15.2.9 No special payments exceeding delegated limits may be made without the prior approval of the Chief Executive. The Delegated Limits are set out under “Other Delegations” in Appendix D (pp72-73)
