Many charities have the power to delegate decision-making. This can be to staff, sub-committees, or individual trustees. If you delegate decision-making, you as the trustee board remain responsible and accountable for all decisions. Make sure you have:
terms of reference for the group or person who has delegated power. These should set out what types of decisions they can make and when they need to report to the trustees
clear and robust reporting procedures and lines of accountability in place
You should not usually delegate high risk or novel decisions
For example, you may delegate decisions to a finance sub-committee. They take the lead on financial matters including making decisions in line with the terms of reference provided to them. They do not become solely responsible for these decisions or for the charity’s finances. All trustees retain responsibility for your charity’s finances, such as reviewing and approving the annual accounts.