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  • Finance Director letters (FDs) 2025

    Topics:
    • Finance, 
    • Key accountability and financial guidance

    Date published: 18 December 2025

    Last updated: 18 December 2025

    This page lists current FDs issued by DoF in 2025. The letters are listed in reverse chronological order. The most recent publication is FD (DoF) 07/25 - Government Financial Reporting Manual (FReM) 2025-26.

    Documents

    • FD (DoF) 07/25 (18 Dec 2025) - Government Financial Reporting Manual (FReM) 2025-26Adobe PDF (281.55 KB)
    • FD (DoF) 06/25 (12 Sept 2025) - Guidance for Incorporating Environmental and Climate Considerations into Business Cases Adobe PDF (213.51 KB)
    • FD (DoF) 05/25 (2 July 2025) - Remuneration of Chairpersons and Members of Public Bodies 2024-25Adobe PDF (126.7 KB)
    • FD (DoF) 04/25 (27 May 2025) - Public Sector Pay and Pay Remit Approvals (2025-26)Adobe PDF (127.74 KB)
    • FD (DoF) 03/25 (20 May 2025) – Laying of Annual Reports and Accounts in the Northern Ireland AssemblyAdobe PDF (337.75 KB)
    • FD (DoF) 02/25 (28 Apr 2025) - Guidance on the Format of the Remuneration Report 2024-25Adobe PDF (438.84 KB)
    • FD (DoF) 02/25 – Appendix F (28 Apr 2025) - Guidance on the Format of the Remuneration Report 2024-25Adobe PDF (277.46 KB)
    • FD (DoF) 01/25 (21 Feb 2025) - Departmental Annual Reports and Accounts 2024-25 Adobe PDF (500.18 KB)

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