Finance represented in decisions

This criterion evaluates whether financial expertise (internal finance lead, trustee-treasurer, or external advisor) is appropriately and independently represented in organizational decision-making processes. It assesses the extent to which financial considerations and professional financial advice inform strategic and operational decisions, ensuring financial sustainability, responsible resource management, and compliance with internal controls. **Definitions:** * **Major Decision:** Any decision exceeding Scheme of Delegation (SoD) thresholds, creating new ongoing costs, affecting reserves or liquidity, or entering commitments >12 months. * **Independent Representation:** The ability to provide professional challenge (aligned with *Qist* - Qur'an 4:135) without undue influence, with direct access to trustees and a protected escalation route. * **Key Forums:** Board, Audit & Risk (A&R) Committee, Senior Management Team (SMT), bid/pricing panels, and programme approval boards.