Industrial Relations Regulation 2018

An organisation’s policy for authorisations and delegations relating to the organisation’s spending must—

require an instrument of authorisation or delegation, under which an officer or employee of the organisation is authorised to approve the organisation’s spending, to state the following—

the name of, or office held by, the officer or employee;

the purposes for which the officer or employee is authorised to approve the organisation’s spending;

the amount of spending the officer or employee is authorised to approve for each purpose mentioned in subparagraph (ii); and

include procedures for—

how the organisation’s spending is approved; and

how the approval of the spending is documented; and

for spending that is personally incurred by an officer or employee of the organisation, provide that—

the officer or employee must not authorise the spending; and

the spending must be authorised by—

another officer or employee of the organisation who holds a senior role in the organisation; or

the organisation’s management committee.

For subsection (1)(c), an officer or employee of an organisation personally incurs the organisation’s spending if the spending—

is incurred using a credit card of the organisation issued to the officer or employee; or

relates to travel undertaken, or accommodation or hospitality used, by the officer or employee; or

relates to a gift given by the officer or employee.

In this section—authorised, to do a thing, includes delegated the authority to do the thing.