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  • Finance Director letters (FDs)

    Topics:
    • Finance, 
    • Key accountability and financial guidance

    Dear Finance Director letters (FDs) are used to address detailed or procedural accounting and accountability related issues eg laying of resource accounts. They supplement guidance published in the Government Finance Reporting Manual (FReM).

    Current FDs issued by Department of Finance (DoF)

    The letters are listed by year in reverse chronological order.

    • 2025
    • 2024
    • 2023
    • 2022
    • 2021
    • 2020
    • 2019
    • 2018
    • 2017
    • 2016
    • 2015
    • 2014
    • 2013
    • 2012
    • 2011
    • 2010
    • 2009
    • 2008
    • 2006
    • 2005

    Related content

    • Dear Accounting Officer letters (DAOs)
    • Managing Public Money NI (MPMNI)
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