A scheme of delegation is a document that sets out what powers or functions your board has delegated to other committees, staff or volunteers. Anything you set out in this document should reflect how you've laid out decisions about power in your governing document. Your scheme of delegation should also set out the limits and boundaries to that power - for example, if certain staff at your organisation have some power over spending but only up to a certain amount.
For more on how to use this, see our page on using SCVO templates.