Governance practice · Practical guide
Decision Authority Matrix: Board, Committee and Management
Map who may recommend, decide, implement and report before a meeting creates an unauthorised commitment.
Start with the governing documents
A decision-authority matrix should cite the constitution, board delegations, financial limits and any reserved matters. Use separate columns for recommending, approving, executing and receiving reports. Do not assume that a committee may commit funds simply because its members discussed a proposal. Where documents conflict, refer the question to an authorised governance adviser.
Translate authority into agenda labels
For every significant item, mark whether it is for information, recommendation, consultation or final decision. Identify the approval body and any conditions such as budget ceilings, procurement procedures or conflict checks. If a committee can recommend but not approve, minutes should say it recommended the proposal to the board, not that it adopted the expenditure.
Control changes to delegation
Record the date, approving body, scope, limits and expiry of each delegation. Review temporary powers after leadership changes and exceptional decisions. A spreadsheet matrix is a navigation aid, not a substitute for the signed delegation or legal instrument. Keep source links so that users can inspect the authority behind a classification.
Fictional worked example
A fictional education charity’s events committee wishes to contract a venue. Its terms of reference allow recommendations but no contracts above a defined threshold. The committee recommends the venue, records the estimated amount and sends the matter to the board. The secretary creates an action to prepare the approval paper, not an instruction to sign the contract.
Review before implementation
Check that the recorded decision-maker had the required authority, the voting threshold was met and relevant conditions were satisfied. Separate an approved decision from the subsequent purchase order or contract. When authority remains uncertain, mark the item pending and escalate it rather than filling the gap with a presumed approval.
Scope: General operational guidance, not jurisdiction-specific legal advice. Check applicable bylaws, policies and law. Examples are fictional; the public demo does not retrieve customer records.