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Use of consultants
This section contains guidance in relation to use of consultants and external professional resources - including the decision to use consultants, procurement, management, recording and reporting of expenditure on external consultants; and departmental consultancy co-ordinator forum supplementary guidance to assist with management and implementation of key guidance.
- guidance letters issued relating to the use of consultants and external professional resources
- consultancy co-ordinator forum supplementary guidance
Governance and risk guidance
This section contains guidance and good practice on corporate governance which describes how organisations should be directed and controlled which is vital for effective financial management and risk management in the public sector.
This section contains guidance setting out the requirements for departments to obtain prior DoF approval before making commitments or incurring expenditure. Details of individual departmental delegations and office accommodation leases guidelines are also included.
Accounting Officer appointments, roles and responsibilities
This section contains guidance regarding the responsibilities of Accounting Officers and relevant appointment letter templates. In particular, chapter 3 of Managing Public Money (MPMNI) highlights the personal responsibilities of all Accounting Officers, both in government departments and in other parts of central government.
Audit committees exist to support boards and Accounting Officers by reviewing the comprehensiveness of assurances in meeting the boards' and Accounting Officer's assurance needs.
This section provides anti-fraud guidance for the public sector, including managing the risk of fraud guide NI, NAO's tackling external fraud guide and the NICS annual theft and fraud report.
This section contains guidance in relation to internal audit in the public sector, including the public sector internal audit standards (PSIAS) and associated good practice guidance.
Programme and project management
This section contains guidance on expenditure appraisal, evaluation, and approval and management of policies, programmes and projects within the public sector.
Establishment of trading fund guidance
This section contains guidance on the policy and procedures involved for the establishment and operation of government trading funds in Northern Ireland.