The below policies are covered by the Finance Trustee for SMART. In general terms, all policies are related to finance, budgets and accounting. The Finance Trustee for SMART, and relevant Link Governors, are displayed below.
| Link Trustee | Link Governors |
| Brian Cook | David Young and Tamsyn Hannah (Dobwalls) |
| Steve Pearson (Landulph) | |
| David Young (Liskeard) | |
| Keith Simmons (Looe) | |
| Alan Sedgley (Saltash) | |
| Charles Boney (Trewidland) |
Finance
- SMART Charging and Remissions Policy
- SMART Counter Theft Fraud and Corruption Policy
- SMART Directors’ and Governors’ Expenses Policy
- SMART Donations Policy and Procedure
- SMART Financial Regulations Policy and Procedures
- SMART Financial Scheme of Delegation
- SMART LGPS Employer Discretion Policy
- SMART Reserves and Investments Policy
