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  • Financial management

    Topics:
    • Finance, 
    • Accountability and financial management

    Date published: 18 January 2016

    In exercising good financial management, a public sector organisation should use its resources efficiently, economically and effectively, avoiding waste, and should ensure all suppliers are paid promptly in line with current legislation. Guidance in relation to the prompt payment of invoices, the disposal of public sector assets and the sponsorship of government events can be found below. The most recent publication is DAO (DFP) 02/16 - Guidance on activity/event sponsorship and partnership marketing.

    The Supply Estimates Manual can be found in the Public Expenditure Guidance section.

    Documents

    • Minute to Finance Directors (1 Jul 2013) - Disposal of surplus property - revised guidanceAdobe PDF (54.82 KB)
    • DAO (DFP) 04/13 (Revised 3 Sep 2013) - Prompt payment of invoicesAdobe PDF (50.33 KB)
    • HMRC VAT guidance notes for government departments - 7th edition (19 Jul 2012)Adobe PDF (1.22 MB)
    • DAO (DFP) 16/05 (12 Sep 2005) - Clawback: disposal of publicly funded assetsAdobe PDF (87.08 KB)
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