Delegation of Authority
Delegation of Authority matrix — value thresholds by role for PR, award, PO, payment and exceptions.
Group Policy & Procedure | Document No. | P-POL-015 |
Group Supply Chain | Ver. No. | Rev Date | 0.4 | 08 APR 2026 |
Title: Delegation of Authority | Effective Date | 08 April 2026 |
BUKHATIR GROUP
Strength through Diversity
Group Policy and Procedure
Group Supply Chain (GSC)
Delegation of Authority
Procurement Approval Matrix
Document No: P-POL-015
Copyright © 2026 Bukhatir Group
Revision Control
This document is issued under the authority of Bukhatir Group and applies when carrying out the activities described. Revisions may be issued as necessary under the authority of the Group Head of Procurement. Revision history is recorded below with every revised policy.
Revision History
Ver. No. | Effective Date | Description |
|---|---|---|
02 | September 2016 | Original Procurement Policy |
0.3 | March 2026 | Procurement Policy – Delegation of Authority |
0.4 | 08 April 2026 | Redesign, content modernization & flowcharts – Delegation of Authority |
Revision Sign-Off
Approving Committee | Name | Signature |
|---|---|---|
Endorsed by — Group Head of Supply Chain | Mohamad Koussa | |
Reviewed by — BIIL CEO | Mr. Ayman Ismail | |
Reviewed by — Group Chief Financial Officer | Mohamad Adnaan Sait | |
Approved by — Group Vice Chairman & Group CEO | Mr. Salah Bukhatir |
Distribution List
# | Departments |
|---|---|
1 | Business Unit Procurement Departments |
2 | Group Supply Chain (GSC) |
3 | Finance, Legal, Compliance, Internal Audit |
4 | Business Unit Management |
1. Purpose
This policy defines the Delegation of Authority (DOA) matrix for procurement and supply chain transactions across Bukhatir Group. It establishes clear financial limits and decision rights for each role.
2. Scope
Applies to all procurement commitments including PRs, POs, contracts, LOIs, framework agreements, amendments and write-offs.
3. Authority Matrix
Value Band (AED) | Authority to Approve | Joint Approval Required |
|---|---|---|
≤ 50,000 | Department Head | — |
50,001 – 250,000 | Business Unit Head | — |
250,001 – 1,000,000 | Head of Supply Chain + BUH | CFO informed |
1,000,001 – 5,000,000 | CFO + BUH | CEO informed |
5,000,001 – 20,000,000 | CEO | CFO |
> 20,000,000 | Board of Directors | CEO + CFO |
4. Special Categories
- CAPEX: authority scaled one band higher than OPEX.
- Emergency PRs: BUH approves post-facto regardless of value, with CFO ratification above AED 250K.
- Sole-source / single-tender: CFO approval regardless of value, plus documented justification.
- Contract amendments: same authority level as the original contract.
5. Segregation of Duties
The individual raising a PR shall not approve it. The PO issuer shall not also perform GRN. Approvers shall not be in the direct reporting line of the requestor for transactions above AED 1,000,000.
6. Delegation During Absence
Temporary delegations shall be documented in writing, time-bounded and configured in Oracle. Delegation does not transfer accountability.
7. Non-Compliance
Any transaction executed outside the DOA is treated as unauthorised expenditure and is subject to disciplinary action and CFO review.
8. Definitions & Acronyms
Acronym / Term | Definition |
|---|---|
AED | United Arab Emirates Dirham |
BU | Business Unit |
CAPEX | Capital Expenditure |
CEO | Chief Executive Officer |
CFO | Chief Financial Officer |
DOA | Delegation of Authority |
GSC | Group Supply Chain |
LOI | Letter of Intent |
OPEX | Operating Expenditure |
PO | Purchase Order |
PR | Purchase Requisition |