CONTENTS SECTION D – STANDING FINANCIAL INSTRUCTIONS 10. 10.1 10.2
INTRODUCTION General Responsibilities and Delegation
11. 11.1 11.2 11.3 11.4 11.5 11.6
AUDIT Audit Committee Director of Finance Role of Internal Audit External Audit Fraud and Corruption Security Management
12.
RESOURCE LIMIT CONTROL
13. 13.1 13.2 13.3 13.4 13.5 13.6
ALLOCATIONS, BUSINESS PLANNING, BUDGETS, BUDGETARY CONTROL AND MONITORING Allocations Preparation and Approval of Local Delivery Plans and Budgets Budgetary Delegation Budgetary Control and Reporting Capital Expenditure Monitoring Returns
14.
ANNUAL ACCOUNTS AND REPORTS
15. 15.1 15.2 15.3 15.4
BANK AND GBS ACCOUNTS General Bank and GBS Accounts Banking Procedures Tendering and Review
16. 16.1 16.2 16.3 16.4
INCOME, FEES AND CHARGES AND SECURITY OF CASH, CHEQUES AND OTHER NEGOTIABLE INSTRUMENTS Income Systems Fees and Charges Debt Recovery Security of Cash, Cheques and Other Negotiable Instruments
17. 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10
TENDERING AND CONTRACTING PROCEDURE Duty to comply with Standing Orders and Standing Financial Instructions EU Directives Governing Public Procurement Reverse eAuctions Department of Health Guidance Compliance Exemptions/Exclusions Pre Contract Requirements and Assessment of Risk Setting up Approved Lists Competition Requirements for Contracts Below £20,000 Competition Requirements for Contracts Above £20,000
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