Reference document

Title
Control Write-Offs and Donations
Description

By delegation from the Supreme Commander, senior responsible officers of Alliance Bodies through the Financial Controller may, after full investigation, authorise the write-off of losses of cash, stores and other assets up to the amounts prescribed in the Financial Rules and Procedures approved by the relevant finance committee. A global statement of such amounts written-off shall be reported in the Annual Financial Statements. Authorization to write-off losses of amounts exceeding those prescribed by the Financial Rules and Procedures is reserved to the relevant finance committee. The Financial Rules and Procedures approved by the relevant finance committee shall prescribe measures by which reimbursement may be sought for damage to or loss of international property sustained as a result of willful acts or gross negligence on the part of the staff of Alliance bodies. Donations of property/assets which a Alliance Body has ownership and control of, shall only be authorised by the relevant finance committee. Donations shall be reported in the Annual Financial Statements.

Level
7
emUUID
871f3d25-1926-46e7-89f3-a76a589f0c35
Parent
Financial Risk Management, Internal Control and Audit Processes