Define decisions before changing reporting lines
A new reporting line must be checked against the delegations, approval rules, and service responsibilities already in force.
Give each decision an accountable role
Illustrative authority map. Each organization must confirm its own delegations and governing documents.
Scroll the comparison to read every column.
| Decision | Prepares the recommendation | Exercises authority | Implements |
|---|---|---|---|
| Commit spending within an approved budget | Activity owner, with finance input. | The role named in the budget delegation, within its limit. | Activity owner and purchasing. |
| Change a service used by two business units | Service owner, with both units' requirements. | The role authorized to resolve cross-unit service and resource changes. | Service owner with affected unit leads. |
| Accept an exception outside a delegated limit | Request owner, with the exception and consequences stated. | The designated higher authority, subject to required specialist agreement. | The named owner after the decision is recorded. |
Start with recurring decisions
Use decisions the organization actually has to make: spending within a budget, changing a service, or accepting an exception. For each, identify the person preparing the request, the role authorized to approve it, and the people who carry it out. The authority map above shows how those responsibilities can differ.
An organization chart describes reporting relationships. Budget delegations, committee terms, and other governing documents may assign approval authority separately. Read them together before moving a responsibility to a new role.
Specify whose agreement is required
A finance review may check the figures, supply a recommendation, or provide an approval required by a delegation. Those are different responsibilities. Say which applies and what happens when the reviewer and the proposed decision owner disagree.
Where several functions contribute, name the role that can settle the decision and the limits of its authority. Required legal or specialist approvals still apply. Any change to them belongs in the transition plan.
Test where the authority stops
A routine commitment
The request is inside the approved budget and the approver's delegation. The named approver can decide after the required information is complete.
A cross-unit change
The proposal changes another unit's service and cost. The reporting line alone cannot settle it. Confirm the decision owner and the agreement required from affected functions.
Run a request through the proposed roles
Take a routine request and follow it from preparation through approval to implementation. Then try an exception that affects two business units. Check who supplies missing information, who decides if the units disagree, and who tells the affected teams.
If the request reaches two competing approvers or no authorized approver, examine the delegation, threshold, or escalation rule. Changing the reporting line again may leave the same problem in place.
Record what changes beyond the chart
- Authority source
- Identify the delegation, committee terms or policy that must change.
- Effective point
- State when the new authority applies and who handles open decisions during transition.
- Connected records
- Assign an owner to align role profiles, approval systems and communication.
Introduce the connected changes
New role profiles, committee terms, and approval-system permissions should take effect in the intended sequence. Assign someone to check these records against the approved structure.
The transition instructions must also cover requests already in progress. State which role handles them and when the new authority begins.