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This document covers principles, structures and definitions, purposes of each fund, investment considerations and monitoring and reviewing the policy.
This policy names the Directors and Managers who have the authority to purchase goods and services and/or to make payments on the charity’s behalf.
This document begins with procedures and internal controls, including the responsibilities of trustees, employees placing orders for goods or services, employees authorising expenditure, cheque signatories and the finance manager.
The eighth annual risk management survey, “Managing risk – keeping in control”.
Ethical purchasing policy from Oxfam.