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Governance and financial management at Moray ... - Audit Scotland

Governance and financial management at Moray ... - Audit Scotland

Roles

Roles and responsibilities2.1 The roles and responsibilities involved in accountability for expenditure infurther education colleges in Scotland are set out in Exhibit 4.Exhibit 4: Chain of accountability for Scottish further education institutesScottish ParliamentThe Scottish MinistersRole: To secure adequateand efficient provision offurther education inScotlandScottish Executive Enterprise and LifelongLearning DepartmentRole: To set policy guidance for further educationand to monitor the performance of the Funding CouncilAccountable OfficerFlow of fundsFinancial MemorandumPolicy GuidanceScottish Further Education Funding CouncilRole: To distribute funds to institutions in accordance withthe policy framework and promote and monitorthe value for money delivered by the sectorAccountable OfficerAccountabilityFinancial Memoranda ofCode of Audit PracticeFE InstitutionsRole: To provide suitable and efficient furthereducation to students of the collegesDesignated Accountable Officer10 Governance and financial management at Moray College

Duties of board of management2.2 A college board of management is a body corporate created by section 11(2) ofthe 1992 Act. It has the duty of managing and conducting its college and ofensuring that the college provides suitable and efficient further education tostudents of the college. Under the Act boards of management of furthereducation colleges should consist of not less than ten nor more than sixteenpersons. The board should include the principal of the college, a person electedby the college’s teaching staff, a person elected by the college’s non-teachingstaff, a person nominated by the college’s students’ association and a personnominated by the local enterprise company for the area in which the college islocated. Changes in the composition of the board of management of MorayCollege are set out in Appendix 2.2.3 Under the transitional arrangements of the 1992 Act, the members of the collegecouncil immediately prior to the date of incorporation became the members ofthe board of management. Thereafter, appointment to board membership wasby the existing board members or by nomination to the places allocated underthe 1992 Act to specified categories of the college staff and the student body –except in the case of the college principal who is a member of the board ofmanagement under the 1992 Act by virtue of his position.2.4 Boards of management are primarily responsible for setting the policies andstrategic direction of the college and for monitoring the implementation of theseby the college senior management, which is led by the principal. The board ofmanagement is also responsible for designating an accountable officer for thecollege who, in that capacity, is responsible and personally accountable for thestewardship of the public and other monies given to the college. The collegeaccountable officer, who will normally be the principal, is required to answer tothe accountable officer for the Scottish Further Education Funding Council onthe college’s use of monies made available to it and to accompany him, ifrequired, before any hearing of the Parliament’s Audit Committee.2.5 Each college has a standard financial memorandum agreed with SFEFCgoverning the use of SFEFC funds and specifying the general conditions underwhich funding is provided. Subject to this the colleges’ boards of managementhave discretion over the use of the funds each college receives, and are ultimatelyresponsible for proper stewardship of those funds, for ensuring that they areused for the purposes intended and for delivering value for money in the use ofall the college’s resources.Duties of the Scottish Ministers2.6 Under Section 1 of the 1992 Act the Scottish Ministers have a duty to secureadequate and efficient provision of further education in Scotland. In exercise ofthis duty ministers have the power to do all that is expedient for the purposesand in particular may:■ establish new colleges of further education■ merge two or more colleges of further education■ close colleges of further education.Governance and financial management at Moray College 11

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