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This section encompasses current guidance to ensure the highest standards of financial reporting for the central government sector, including their agencies and NDPBs, and monitoring the laying and publication of resource accounts before the NI Assembly.
The guidance is categorised as follows:
- 2018 Financial reporting guidance
- 2017 Financial reporting guidance (all guidance issued in 2017 has since been superseded)
- 2016 Financial reporting guidance
- 2015 Financial reporting guidance
- 2014 Financial reporting guidance (all guidance issued in 2014 has since been superseded)
- 2013 Financial reporting guidance
- 2012 Financial reporting guidance
- 2011 Financial reporting guidance
- Pre 2010 Financial reporting guidance
FReM and accounts proformas
This section contains current and previous years' government financial reporting manuals (FReMs) and illustrative accounts proformas. In addition, this section also contains FReM exposure drafts currently open for comment.
- FReM exposure drafts and consultations
- 2017/18 FReM and accounts proformas
- 2016/17 FReM and accounts proformas
- 2015/16 FReM and accounts proformas
- 2014/15 FReM and accounts proformas
- 2013/14 FReM and accounts proformas
- 2012/13 FReM and accounts proformas
- 2011/12 FReM and accounts proformas
- 2010/11 FReM
Whole of Government Accounts (WGA)
This section contains guidance for Northern Ireland departments and NDPBs, local councils, health trusts and public corporations, required to prepare WGA returns, and the relevant Data Collection Tools (DCTs).
It is prepared by HM Treasury, using accounting standards (International Financial Reporting Standards), as adapted and interpreted for the public sector, and is similar in presentation to private sector accounts. Accountability and Financial Management Division within DoF prepare two subconsolidations for Northern Ireland, which then feed into HM Treasury’s overall consolidation.
This section contains guidance in relation to the prompt payment of invoices, the disposal of public sector assets and the sponsorship of government events.
This section contains guidance relating to the legislative authority for NIAO to audit all NDPBs, including companies, and the protocol for NIAO to access records held on Records NI.