Governance & Board Advisory

Delegation of Authority (DOA) Matrix
Who approves what, and up to what amount

The delegation matrix is the document everyone checks when they ask: can I approve this? We build it with you so it is precise enough to be used and simple enough for people to remember.

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When you need this
  • •

    Everything goes up to the CEO

    Small decisions stall because nobody knows the limits of their own authority.

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    Or the reverse: big decisions with no proper approval

    A manager signs a contract above what they should approve alone.

  • •

    Audit asks for proof of authority

    You need an approved document showing who delegated to whom, and when.

  • •

    The organisation structure has changed

    Roles have moved and the old matrix no longer reflects them.

What we work on with you
  • ✓

    Listing decision types

    Spending, procurement, contracting, hiring, financing and disposal of assets.

  • ✓

    Setting the limits

    Amounts and approval levels, what needs two signatures, and what goes to the board.

  • ✓

    Exceptions and emergencies

    What happens when the authority holder is absent or a decision is urgent.

  • ✓

    Linking to systems

    Applying the matrix inside your electronic approvals or ERP system, where you have one.

What you receive

📋
01

The authority matrix

A clear table for every decision type and approval level, printable and ready to load into systems.

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02

Delegation policy

Rules for delegation and sub-delegation, its duration, withdrawal and record-keeping.

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03

One-page summaries

One for each department, showing only what concerns it.

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04

Periodic review plan

When the matrix is reviewed and who approves amendments.

How we work

1

Map what happens today

We ask each department who approves what at the moment, and compare it with what is written.

2

Propose the limits

We suggest levels that fit your scale and that you can defend in front of an auditor.

3

Test it

We run the matrix against a sample of real decisions to see whether it works.

4

Approve and roll out

We take it to the approving body and help publish it and train the people who use it.

Do your managers know the limits of their authority?

We can review your current matrix or build a new one with you.

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