Competencies
Financially responsible persons have the following financial competencies in addition to the appropriate duties and responsibilities:
- Signature/signing authority
- Revenue and expenditure authority
- Decision-making and instruction authority.
The scope of the competencies depends on the respective role and financial responsibility.
In the following, you will find examples of revenue and expenditure authority as well as authority to issue directives. The further competencies are defined - along the financial management structure - in the FHB.
- As a cost center or project leader, you may autonomously make expenditures or revenues of up to CHF 10,000.
- As a chair holder (head of area of responsibility), you may dispose of expenses up to CHF 50,000 and revenues up to CHF 100,000 as an individual.
- As financially responsible person, you have access to all funds of the areas under your responsibility and can take measures if necessary (personal discussions, written warnings, etc.).