Delegation of authority matrix template
The columns a delegation of authority matrix needs
This is not a download. The matrix that matters is the one you already keep; paste it, in whatever shape it is in, and the validator reads these columns from it. A column it cannot find is simply not checked.
Columns the validator reads
header names are matched loosely| Column | What goes in it | Needed |
|---|---|---|
| Approval | what is being approved, in the words your finance team uses: purchase orders, payment run release, vendor master data change | required |
| Approver | the role that approves, never a person's name; two roles joined by "and" read as approver and second approver | required |
| Limit | up to 25,000, above 250K, 25,001 to 250,000, 1.5M, unlimited, or a percentage for discounts and pay | usually |
| Raised by | the role that raises the request; the same role as the approver is a self-approval | strongly advised |
| Second approver | the role that also approves, and from what amount (a Second approver above column) | strongly advised |
| Delegate | who approves when the approver is away, and up to what | advised |
| Delegation ends | the date the delegation stops; a delegate with no end date is a finding | advised |
| Automation | yes, and which step, where an automation or AI agent may execute the line | advised |
| Level | the approver's rank, 1 to 9, where the role name alone does not say it | optional |
| Last reviewed | the date the line was last read against the roles as they stand | advised |
A first line for the company
listed: yes | EU or UK: yes | automation: yes | board reserved above: 1M | as at: 2026-09-25
Listed brings in SOX 404 and PCAOB AS 2201; EU or UK operations bring in the EU AI Act and GDPR; the board threshold makes a line above it approved below the board a finding.
The role ranks it assumes
45 roles| Rank | Roles |
|---|---|
| 0, automation, not a person | Automation or AI agent |
| 1, clerk or agent | AP Clerk, AR Clerk, Customer Service Agent |
| 2, officer or analyst | Buyer, Accountant, Payroll Officer, Treasury Analyst, HR Officer, Sales Executive, System Administrator |
| 3, team lead | Legal Counsel, Team Leader |
| 4, manager | AP Manager, AR Manager, Credit Manager, Payroll Manager, Procurement Manager, Hiring Manager, IT Manager, Sales Manager, Customer Service Manager, Treasury Manager, HR Manager, Facilities Manager, Finance Manager |
| 5, senior manager | Financial Controller, Senior Manager |
| 6, head of function | Head of Department, Treasurer, Head of IT |
| 7, director | General Counsel, Company Secretary, Finance Director, Sales Director, HR Director, IT Director, Operations Director, Director |
| 8, C-suite | CFO, CEO, COO, CIO, Chief People Officer, Chief Legal Officer |
| 9, the board | Board |