Approved: 22 April 2025
Version: 2025.1
Next Review: April 2028
Signed by: Peter Scott, for ILF Scotland following approval by the Board of ILF Scotland
Steven Hanlon, for Scottish Government following approval by Minister for Social Care, Mental Wellbeing and Sport
Introduction
Purpose
Governance and Accountability
The Board
The Chief Executive
The Accountable Officer
The Scottish Ministers
SG Portfolio Accountable Officer
Relationship between Scottish Government and ILF Scotland
NDPB staff management responsibilities
Broad responsibilities for NDPB staff
Pay and conditions of service
Pensions, redundancy and compensation
Corporate and business plans
Annual report and accounts
External audit
Internal audit
Budget management and delegated authority
Governance and Risk
Risk management
Internal control
Budget and finance
Remuneration
Banking and cash management
Annex A: Specific Delegated Financial Authorities
1. This framework document is agreed between Independent Living Fund Scotland (ILF Scotland)and the Scottish Ministers. It summarises how ILF Scotland and Scottish Government (SG) will work together, and the key roles and responsibilities of:
While this document does not confer any legal powers or responsibilities, it forms a key part of the accountability and governance framework and as a live document it should be reviewed by SG and ILF Scotland regularly, and at least every 2-3 years. Any significant changes will be agreed between the Board and the Scottish Ministers.
2. Any question regarding the interpretation of the document will be determined by the SG after consultation with ILF Scotland. Legislative provisions take precedence over any part of the document.
3. ILF Scotland is not permitted to establish any subsidiaries or enter into joint ventures without express approval from Scottish Ministers.
Copies of the document will be published on the ILF Scotland website.
5. ILF Scotland is a Scottish registered company limited by guarantee and having company number SC500075. The constitution of ILF Scotland is set out in the Articles of Association. The basis upon which ILF Scotland carries out the administration and distribution of the ILF is agreed within the Service Level Agreement between the Scottish Ministers and ILF Scotland signed and dated on 24 June 2019. ILF Scotland does not carry out its functions on behalf of the Crown.
6. ILF Scotland’s purpose is to:
7. ILF Scotland’s duties, as agreed by the Scottish Ministers, are to:
This section summarises the specific responsibilities and accountabilities of the key people involved in governance of ILF Scotland.
9. Members of the Board of ILF Scotland, including the Chair, are non-executives appointed by the Scottish Ministers in line with the Code of Practice for Ministerial Public Appointments in Scotland. The Chair and Board Members are accountable to the Scottish Ministers and also to the Scottish Parliament and may be required to give evidence to Parliamentary Committees.
10. The Board has overall responsibility for the delivery of the functions of ILF Scotland, as set out at paragraphs 5 to 7 above, in accordance with the aims, policies and priorities of the Scottish Ministers. It [the Board] has corporate responsibility, under the leadership of the Chair, to:
11. The Chair will:
12. Specific guidance on how the Chair and Board Members should discharge their duties will be provided in their appointment letters and in On Board – A Guide for Members of Statutory Boards. Guidance on governance good practice is available in the Scottish Public Finance Manual and from the sponsor team, who may consult the SG Governance and Risk Team. A list of key aspects of governance to consider is included in the section on Governance and Risk below.
13. The Chief Executive is employed and appointed by the Board with the approval of the Scottish Ministers and is the principal adviser to the Board on the discharge of its functions and is accountable to the Board. The Chief Executive role is to provide operational leadership to staff working for ILF Scotland and to ensure that its aims and objectives are met, its functions are delivered, and its targets are met through effective and properly controlled executive action.
14. The specific duties of the Chief Executive will be set out in a job description, and annual objectives will be agreed with the Chair and used in appraisal of the Chief Executive’s performance.
15. In addition to any other specific duties, the Chief Executive will:
16. In advising the Board, the Chief Executive will ensure that the key governance issues highlighted in the section on Governance and Risk below are addressed.
17. The Principal Accountable Officer for the Scottish Administration will designate a senior official in ILF Scotland, usually this will be the Chief Executive unless there are specific reasons not to, as the Accountable Officer of ILF Scotland. The Accountable Officer is personally responsible for the propriety and regularity of the public finances of ILF Scotland and ensuring that its resources are used economically, efficiently and effectively, as required by section 15 of the Public Finance and Accountability (Scotland) Act 2000 and may be called to give evidence to the Public Audit Committee of the Scottish Parliament. The responsibilities of the Accountable Officer of ILF Scotland are set out in full in the Memorandum to Accountable Officers for Other Public Bodies in the Scottish Public Finance Manual. The Accountable Officer for ILF Scotland and the Board must both sign the annual report and accounts.
18. It is important for the Chair and Board members to recognise that one aspect of these duties is the requirement under section 15(8) of the Public Finance and Accountability (Scotland) Act 2000, where the Accountable Officer of ILF Scotland considers that any action they are required to take is not consistent with their Accountable Officer responsibilities, they must obtain written authority from the Board and send a copy of the written authority to the Auditor General for Scotland as soon as possible and send to the Clerk of the Public Audit Committee. The Accountable Officer of ILF Scotland should consult the Portfolio Accountable Officer before seeking written authority from the Board in these circumstances and should always notify the Portfolio Accountable Officer when such a written authority has been issued.
19. Where the duties of the Accountable Officer of ILF Scotland and the Chief Executive are not combined in one person, the Accountable Officer will work closely with the Chief Executive on governance, and in particular to ensure that the key governance issues highlighted in the section on Governance and Risk below are addressed.
The Scottish Ministers appoint the Chair and Board Members and hold the Board to account for the performance of ILF Scotland and its use of resources. Ministers are ultimately accountable to the Scottish Parliament for ensuring that the Board is discharging its duties effectively, although the Parliament will scrutinise the performance of ILF Scotland directly as it does with all public sector bodies. The Scottish Ministers are not directly responsible for the operation of ILF Scotland.
21. The Scottish Ministers will:
22. The Principal Accountable Officer for the Scottish Administration (the Permanent Secretary of the SG) has designated the Director General for Health and Social Care as the Portfolio Accountable Officer (AO) for the SG portfolio budget which will provide funding for the ILF Scotland.
23. The Portfolio AO’s duties are to establish a framework for the relationship between SG and a public body, oversee the operation of that framework, ensure the public appointments to the body are made appropriately and ensure that appropriate assurance is provided on the performance and governance of the body. These activities are known collectively as ‘sponsorship’. In practice, the Portfolio AO is likely to delegate some or all sponsorship duties to a Director or Deputy Director as Senior Sponsor and/or to other SG officials in a ‘Sponsor Team’. The responsibilities of a Portfolio Accountable Officer are set out in detail in the Memorandum to Accountable Officers for Parts of the Scottish Administration.
24. The Portfolio AO will:
a. make sure the framework document is agreed between the Scottish Ministers and the Board of ILF Scotland, reviewed regularly and oversee the operation of the roles and responsibilities set out;
b. ensure that financial and other management controls being applied by ILF Scotland are appropriate and sufficient to safeguard public funds and conform to the requirements both of propriety and of good financial management;
c. in line with Code of Practice for Ministerial Appointments, ensure that public appointments are made in good time and secure appropriate skills, experience and diversity amongst Board members, working with the Chair on succession planning; that there is effective induction for new appointees; and ensure that there is regular review and a formal annual appraisal of the performance of the Chair;
d. support regular (normally at least once per year) and effective engagement between ILF Scotland and the relevant Scottish Minister(s); and
e. make sure there is clear, documented delegation of responsibilities to a Senior Sponsor and/or Sponsor Team and that the Board and senior officials of ILF Scotland are aware of these delegated responsibilities.
25. The Portfolio AO remains personally answerable to the Scottish Parliament for the effectiveness of sponsorship activity.
26. Strategic engagement between the SG and ILF Scotland is essential in order that they work together as effectively as possible to maintain and improve public services and deliver improved outcomes. Specific governance and accountability roles are described in the section above, but more generally, both the SG and ILF Scotland will take all necessary steps to ensure that their relationship is developed and supported in line with the jointly agreed principles set out in the statement on ‘Strategic Engagement between the Scottish Government and Scotland’s NDPBs’. This emphasises the need for cooperation and good communication, and particularly early warning from either side about any emerging risk or issue with significant implications for the operation or governance of ILF Scotland.
27. The Sponsor Team’s primary function is to carry out the responsibilities delegated to it by the Portfolio AO, directly or via the Senior Sponsor, as described above. In addition to ensuring that the arrangements in this framework document operate effectively, managing public appointments and providing assurance to the Portfolio AO, the Sponsor Team will usually be the first point of contact for the body on any issue with SG. As part of the assurance they provide to the Portfolio AO, they must ensure that key actions and decisions agreed are documented and implemented. This includes ensuring that SG teams implement any agreed actions.
28. The Chief Executive, challenged and supported by the Board, has responsibility for the recruitment, retention and motivation of its staff. The broad responsibilities toward staff are to ensure that:
29. ILF Scotland will comply with SG Pay Policy in relation to staff and the Chief Executive. The Chief Executive will ensure that a pay remit, in line with the guidance for analogue bodies in the SG Pay Policy for Staff Pay Remits, is submitted to the SG for approval in line with the timetable notified and ensure that the pay settlement implemented is within the terms of the approved remit. This should normally be done annually, unless a multi-year deal has been agreed. Payment of salaries should also comply with the Tax Planning and Tax Avoidance section of the SPFM. Proposals on non-salary rewards will comply with the guidance in the Non-Salary Rewards section of the SPFM.
30. ILF Scotland will also seek appropriate approval under the SG Pay Policy for Senior Appointments for the chief executive’s remuneration package prior to appointment, annually or when a new appointment or change to the remuneration package is being proposed.
31. Superannuation arrangements for staff are subject to the approval of the Scottish Ministers. ILF Scotland staff will normally be eligible for a pension provided by PCSPS. Staff may opt out of the occupational pension scheme provided, but the employers’ contribution to any personal pension arrangement, including stakeholder pension, will normally be limited to the national insurance rebate level.
32. Any proposal by ILF Scotland to move from existing pension arrangements, or to pay any redundancy or compensation for loss of office, requires the prior approval of the Scottish Ministers. Proposals on compensation payments will comply with the Settlement Agreements, Severance, Early Retirement and Redundancy Terms section of the SPFM. This includes referral to the Scottish Ministers of any proposed severance scheme (for example, a scheme for voluntary exit), business case for a settlement agreement being considered for an individual, or proposal to make any other compensation payment. In all instances, a body should engage with the Sponsor Team prior to proceeding with proposed severance options, and prior to making any offer either orally or in writing.
33. ILF Scotland will co-produce, with disabled people and other key stakeholders, a corporate plan, normally every 3 years, setting out its aims, objectives and targets over that period for consideration by the Scottish Ministers. When a new plan is to be prepared, the Chief Executive or their delegate will liaise with the Sponsor Team to agree the key points to be addressed and the timetable for preparation and review. The final, agreed version of the strategic or corporate plan will be published by ILF Scotland on its website.
34. The corporate plan will include ILF Scotland’s:
35. The corporate plan will inform the development of a separate annual business plan which ILF Scotland will prepare for each financial year, and which will include key targets and milestones for the year immediately ahead, aligned to the NPF, and be linked to budgeting information so that, where possible, resources allocated to achieve specific objectives can be identified. A copy of the business plan will be provided to the sponsor unit prior to the start of the relevant financial year.
36. ILF Scotland will publish an annual report of its activities together with its audited accounts after the end of each financial year. The annual report and accounts will cover the activities of any corporate, subsidiary or joint ventures under the control of ILF Scotland. It will comply with the Government Financial Reporting Manual (FReM) and outline the NDPB’s main activities and performance against agreed objectives and targets for the previous financial year. The accounts must be signed by a director on behalf of the board, and by the Chief Executive, as Accountable Officer.
37. The accounts will be prepared in accordance with relevant statutes and the specific accounts direction and other relevant guidance issued by the Scottish Ministers. Any financial objectives or targets set by the Scottish Ministers should be reported on in the accounts and will therefore be within the scope of the audit.
38. The SG Sponsor Team should receive a copy of the annual report for comment, and a copy of the draft accounts for information, by the end of September each year. ILF Scotland is responsible for the publication of the annual report and accounts after they have been laid by the Scottish Ministers. Whilst the statutory deadline for laying and publishing accounts audited by the AGS is 31 December after the end of the relevant financial year, the Scottish Ministers expect that accounts will be laid before the Scottish Parliament and published as early as possible.
39. The Auditor General for Scotland (AGS) audits, or appoints auditors to audit, ILF Scotland’s annual accounts and passes them to the Scottish Ministers who then lay them before the Scottish Parliament, together with the auditor’s report and any report prepared by the AGS. The AGS, or examiners appointed by the AGS, may also carry out examinations into the economy, efficiency and effectiveness with which the body has used its resources in discharging its functions and/or carry out examinations into the arrangements made by ILF Scotland to secure Best Value.
40. The AGS, or the AGS’s appointed auditors or examiners, have a statutory right of access to documents and information held by relevant persons, including any contractors to or recipients of grants from ILF Scotland. ILF Scotland will ensure that this right of access to documents and information is made clear in the terms of any contracts issued or conditions of any grants awarded and will also use its best endeavours to secure access to any other information or documents required which are held by other bodies.
41. ILF Scotland will:
42. The SG’s Internal Audit and Assurance Directorate has an expectation of cooperation and access to relevant material when required, the parameters for which would be set out in an engagement document before information was shared. ILF Scotland should make it clear on their own Privacy Notice that material may be shared with SG’s Internal Audit and Assurance Directorate in certain circumstances.
43. Each year the Sponsor Team will send the Board a Budget Allocation and Monitoring letter, notifying ILF Scotland of the budget provision, any related matters and details of the budget monitoring information required. ILF Scotland will comply with the format and timing of the monitoring information requested and with any requests for further information.
44. The statement of budgetary provision will set out the budget within the classifications of resource Departmental Expenditure Limits (RDEL), capital DEL (CDEL) and Ring-fenced (non-cash) (RfDEL) – and, where applicable, Annually Managed Expenditure (AME). These categories are explained in Annual Budget Processing in the SPFM, and ILF Scotland will not transfer budgetary provision between the categories without the prior approval of the SG Health and Social Care Finance, Digital and Governance Directorate (‘Health Finance’), which should be sought via the Sponsor Team. Transfers within the categories are at the discretion of the Board or, subject to delegated authority, the Chief Executive or relevant senior manager, if these do not breach any other constraints, for instance the approved pay remit.
Where budgetary provision includes projected income, including any income from disposal of non-current assets, the Chief Executive will ensure that Health Finance and the Sponsor Team are made aware promptly of any forecast changes in income – usually via the monthly budget monitoring statement. The Scottish Ministers expectation is that any shortfall in income will be offset by a matching reduction in gross expenditure, and prior approval Health Finance and the Sponsor Team must be sought for any alternative arrangement. Similarly, if income is higher than originally projected, this may only be used for additional spending or to meet pressures with the prior approval of the SG Finance Directorate and Sponsor Team. Failure to obtain prior approval for the use of excess income to fund additional expenditure may result in corresponding reductions in budgets for the following financial year. The only exception is where the income is from gifts, bequests and donations but this must be spent within the same financial year as the receipt.
45. ILF Scotland’s specific delegated financial authorities - as agreed in consultation between the Board and the Scottish Ministers - are set out in Annex A. The Board will obtain the prior written approval from sponsors and Health Finance before entering into any undertaking to incur any expenditure that falls outside these delegations, and before incurring expenditure for any purpose that is or might be considered novel, contentious or repercussive or which has or could have significant future cost implications.
46. Guidance on governance requirements is available in several documents referred to earlier in this framework document:
47. If in any doubt about a governance issue, the Chair or Chief Executive should consult the Senior Sponsor or Sponsor Team in the first instance, and sponsors may in turn consult the SG Public Bodies Unit, the SG Governance and Risk Branch and / or other teams with relevant expertise.
48. The Board and Chief Executive are advised to pay particular attention to guidance on the following issues.
49. ILF Scotland must develop an approach to risk management consistent with the Risk Management section of the Scottish Public Finance Manual and establish reporting and escalation arrangements with the Portfolio AO or Senior Sponsor.
50. The Board should have a clear understanding of the key risks, threats and hazards it may face in the personnel, accommodation and cyber domains, and take action to ensure appropriate organisational resilience, in line with the guidance in: Having and Promoting Business Resilience (part of the Preparing Scotland suite of guidance) and the Public Sector Cyber Resilience Framework.
51. The Board should establish clear internal delegated authorities with the Chief Executive, who may in turn delegate responsibilities to other members of staff and establish an assurance framework consistent with the internal control framework in the SPFM.
52. Counter-fraud policies and practices should be adopted to safeguard against fraud and theft - see the Fraud section of the SPFM.
53. Any major investment programmes or projects undertaken should be subject to the guidance in the Major Investment Projects section of the SPFM and in line with delegated authorities. The Sponsor Team must be kept informed of progress on such programmes and projects and Ministers must be alerted to any developments that could undermine their viability. ICT investment plans must be reported to the SG’s Office of the Chief Information Officer.
54. ILF Scotland must comply with the requirements of the Freedom of Information (Scotland) Act 2002 and ensure that information is provided to members of the public in a spirit of openness and transparency. ILF Scotland must also register with Information Commissioners Office and ensure that it complies with the Data Protection Act 2018 and the General Data Protection Regulations, commonly known as GDPR.
55. Unless covered by a specific delegated authority, financial investments are not permitted without the prior approval of sponsors and SG Finance. This includes equity shares in ventures which further a body’s objectives. Public bodies should not invest in any venture of a speculative nature.
56. Non-standard tax management arrangements should always be regarded as novel and/or contentious and must therefore be approved in advance by the Portfolio AO and SG Finance. Relevant guidance is provided in the Tax Planning and Tax Avoidance section of the SPFM. ILF Scotland must comply with all relevant rules on taxation, including VAT, recover input tax where it is entitled to do so.
57. Optimising income (not including grant-in-aid) from all sources should be a priority, and sponsors should be kept informed about any significant projected changes in income. Novel or contentious proposals for new sources of income or methods of fundraising must be approved by sponsors and SG Finance. Fees or charges for any services supplied must be determined in accordance with the Fees & Charges section of the SPFM.
58. Gifts, bequests or donations received score as income and should be provided for in the agreed resource DEL and capital DEL budgets, but should not fund activities or assets normally covered by SG grant-in-aid, trading or fee income, and conflicts of interest must be considered – see the principles in the Gifts section of the SPFM. Note that this relates to gifts to the body - gifts to individuals are covered in the Model Code of Conduct.
59. Borrowing cannot be used to increase ILF Scotland’s spending power. All borrowing - excluding agreed overdrafts - must be from the Scottish Ministers in accordance with guidance in the Borrowing, Lending & Investment section of the SPFM.
60. Any lending must be in line with the guidance in the Borrowing, Lending & Investment section of the SPFM on undertaking due diligence and seeking to establish a security. Unless covered by a specific delegated limit ILF Scotland must not lend money, charge any asset, give any guarantee or indemnity or letter of comfort, or incur any other contingent liability (as defined in the Contingent Liabilities section of the SPFM), whether or not in a legally binding form, without the prior approval of sponsors and SG Finance. Guarantees, indemnities and letters of comfort of a standard type given in the normal course of business are excluded from this requirement.
61. An accurate and up-to-date record of current and non-current assets should be maintained, consistent with the Property: Acquisition, Disposal & Management section of the SPFM. ILF Scotland is also subject to the SG Asset Management Policy, including the requirement for acquisition of a new lease, continuation of an existing lease, decision not to exercise a break option in a lease or purchase of property for accommodation / operational purposes, to be approved in advance by Scottish Ministers. The Property Controls Team should be consulted as early as possible in this process.
62. Assets should be recorded on the balance sheet at the appropriate valuation basis in accordance with the FReM. When an asset (including any investment) suffers impairment, when there is significant movement in existing provisions and/or where a new provision needs to be created, this should be communicated to sponsors and SG Finance as soon as possible to determine the implications for the NDPB’s budget.
63. Any funding for expenditure on assets by a third party should be subject to appropriate arrangements to ensure that they are not disposed of without prior consent and that a due share of the proceeds can be secured on disposal or when they cease to be used by the third party for the intended purpose, in line with the Clawback guidance in the SPFM.
64. Unless covered by a specific delegated authority, prior approval from sponsors and SG Finance is required before making gifts or special payments or writing off losses. Special payments and losses are subject the guidance in the Losses and Special Payments section of the SPFM. Gifts by management to staff are subject to the guidance in the Non-Salary Rewards section of the SPFM.
65. Unless covered by a specific delegated authority ILF Scotland must not enter into any finance, property or accommodation related lease arrangement – including the extension of an existing lease or the non-exercise of a tenant’s lease break - without prior approval from sponsors. Before entering/ continuing such arrangements the NDPB must be able to demonstrate that the lease offers better value for money than purchase and that all options of sharing existing public sector space have been explored.
Non-property / accommodation related operating leases are subject to a specific delegated authority. There must be capital DEL provision in the budget allocation for finance leases and other transactions which are in substance borrowing.
66. Procurement policies should reflect relevant guidance in the Procurement section of the SPFM and any other relevant guidance issued by the SG’s Procurement and Property Directorate. The SG’s directory of SG Framework Agreements, is available to support organisations but they should check the Framework Agreement’s ‘buyer’s guide’ before proceeding to ensure they are eligible to use the Framework.
67. All matured and properly authorised invoices relating to transactions with suppliers should be paid in accordance with the Expenditure and Payments section of the SPFM wherever possible and appropriate within Scottish Ministers’ target of payment within 10 working days of their receipt.
68. ILF Scotland is subject to the SG policy of self-insurance. Commercial insurance must however be taken out where there is a legal requirement to do so and may also be taken out in the circumstances described in the Insurance section of the SPFM - where required with the prior approval of sponsors and their finance business partner subject to the level of inherent financial risk. In the event of uninsured losses being incurred the SG shall consider, on a case by case basis, whether or not it should make any additional resources available to the NDPB. The relevant sponsor team will provide a Certificate of Exemption for Employer's Liability Insurance.
69. Unless covered by a specific delegated authority ILF Scotland must not provide grant funding to a third party without prior agreement from sponsors and SG Finance. Guidance on a framework for the control of third party grants is provided as an annex to the Grant & Grant in Aid section of the SPFM. Subsidy control requirements for any such funding are discussed below.
70. The EU State aid regime was effectively revoked from UK law from 1 January 2021. Following this, subsidy control provisions were covered by the UK-EU Trade and Cooperation Agreement (TCA) and the UK’s international obligations, including various Free Trade Agreements and those arising as a consequence of World Trade Organisation membership. However, a new UK subsidy control regime came into force on 4 January 2023 as a result of UK Government’s Subsidy Control Act 2022. Currently, any activity that a public body undertakes itself, or funds other bodies to undertake, that can be offered on a commercial market for goods and services, is subject to the regulations set out in the Subsidy Control Act 2022. A full assessment is required prior to disbursing any funding, subject to the guidance in the subsidy control section of the SPFM.
71. Remuneration, allowances and any expenses paid to the Chair and Board Members must comply with the latest SG Pay Policy for Senior Appointments and any specific guidance on such matters issued by the Scottish Ministers.
72. Staff pay, pensions and any severance payments must be in line with the requirements of Public Sector Pay Policy and the responsibilities described in the section on NDPB Staff Management Responsibilities.
73. All individuals who would qualify as employees for tax purposes should be paid through the payroll system with tax deducted at source.
74. Banking arrangements must comply with the Banking section of the SPFM.
75. Cash management arrangements need to be addressed as well as overall budget management. Any grant in aid (i.e. the cash provided to ILF Scotland by the SG to support the allocated budget) for the year in question will be authorised by the Scottish Parliament in the annual Budget Act. ILF Scotland will normally receive monthly instalments based on updated profiles and information on unrestricted cash reserves and will not seek any payment in advance of need. ILF Scotland will keep its unrestricted cash reserves held during the year to the minimum level needed for efficient operation and any relevant liabilities which have to be met at the year-end. Grant in aid not drawn down by the end of the financial year will lapse. ILF Scotland will not pay Grant-in-Aid into any restricted reserve it holds.
76. The Public Bodies Support Unit has produced a register of reporting requirements for devolved public bodies which will help in regard to compliance with certain legislative asks. Copies of the register can be obtained from the PBSU mailbox.
Commit expenditure and authorise payments in the ordinary course of business
Delegated Limit: Up to the budgets provided for in ILF Scotland’s annual Budget Allocation and Monitoring Letter.
Operating leases – other than property / accommodation related leases
Delegated Limit: £25,000 per year
Gifts
Delegated Limit: £5,000 per year, individual transactions up to £200
Special payments
Delegated Limit: £30,000 per year
Claimed waived or abandoned
Delegated Limit: £10,000 per year
Write-off of bad debt and / or losses
Delegated Limit: £10,000 per year
Grants
Delegated Limit: As provided for in the policies agreed by Scottish Ministers
Major investment programmes / projects
Delegated Limit: Total projected value up to £100,000
