The Council’s governance structure is laid down in its constitution, which sets out how it operates, how decisions are made and the procedures that need to be followed. Financial regulations form part of the constitution and provide the framework for managing the authority’s financial affairs. They apply to every member and officer of the authority and anyone acting on its behalf. The regulations identify the financial responsibilities of the full council, executive and overview and scrutiny members, the head of paid service, the monitoring officer, the corporate director of services and heads of service. Executive members and chief officers should maintain a written record where decision making has been delegated to members of their staff, including seconded staff. Where decisions have been delegated or devolved to other responsible officers, references to the chief officers in the regulations should be read as referring to them.