Empty Desks, Live Obligations: Board Assurance Over Delegated Authority at the 2026 Shutdown
When key signatories and approvers step away for the 2026 year-end break, delegated authority can become a quiet governance gap. This 180-minute board exercise maps who can sign what, tests holiday cover across finance, HR, legal and operations, and closes the approval bottlenecks that only appear when the office is empty.