C.E.S 4.4.
When delegating authority for critical functions at our vocational school—such as budget preparation, financial reporting, internal control, movable asset management, performance programming, and strategic planning—the primary criterion is that the recipient possesses sufficient knowledge and experience in areas such as financial legislation, strategic management, and public financial management. Authority is delegated with due regard for the level of expertise required for the task, and the personnel's past experience, training, and certifications are thoroughly reviewed. This ensures both accountability and business continuity.
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