Governance and risk guidance
Date published:
This page has 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.
Guidance includes, code of good practice: corporate governance in central government departments, HMT handbook regularity, propriety and value for money, appointments to boards of third party organisations, accountability training for board members of arms length bodies, gifts and hospitality, departmental delegations/DoF approvals.
The most recent publications are (DoF) 07/21 (updated attachment) - Conflicts of Interest Guidance and DAO (DoF) 03/23 - Conflicts of interest - Employment/legal cases.
Documents
- DAO (DoF) 03/23 (4 July 2023) - Conflicts of interest - employment/legal cases
- DAO (DoF) 07/21 (29 Sept 2021) - Conflicts of interest
- DAO (DoF) 07/21 att (revised 4 July 2023) - Conflicts of interest guidance
- DAO (DoF) 04/20 (7 May 2020) - Update to HM Treasury's Orange Book
- The Orange Book: management of risk - principles and concepts - HM Treasury (19 Feb 2020)
- DAO (DoF) 10/16 (12 Dec 2016) - Key lessons learned from NIAO Report and PAC Hearing into the Northern Ireland Events Company
- FD (DoF) 11/16 (15 Nov 2016) - Issues and use of payment cards
- DAO (DFP) 06/13 (19 Apr 2013) - Corporate governance in central government departments: code of good practice NI 2013
- DAO (DFP) 06/13 att (19 Apr 2013) - Corporate governance in central government departments: code of good practice NI 2013
- Memo to Accounting Officers - governance statement advice (27 Mar 2013)
- National Audit Office (NAO) fact sheet - governance statements: good practice observations from our audits (6 Feb 2013)
- National Audit Office (NAO) presentation - governance statements (6 Feb 2013)
- Letter to Accounting Officers - HM Treasury governance risk assurance frameworks guide (27 Feb 2013)
- Governance risk assurance frameworks guide - HM Treasury (1 Dec 2012)
- DAO (DFP) 10/12 (30 Oct 2012) - Requirement to complete a governance statement
- FD (DFP) 19/09 (3 Sep 2009) - Gifts and hospitality
- FD (DFP) 11/09 (21 May 2009) - Hospitality registers
- Guidance on appointments to the boards of third party organisations (30 Oct 2008)
- Minute to Finance Directors regarding appointments to the boards of third party organisations (30 Oct 2008)
- Note to Accounting Officers - accountability training for board members of arm's length bodies (11 Jun 2008)
- DAO (DFP) 08/07 addendum (15 Mar 2010) - Minute to Accounting Officers
- DAO (DFP) 08/07 (6 Jul 2007) - Governance issues in DETI's former Local Enterprise Development Unit (see also DAO addendum)
- DAO ( DFP) 10/06 (revised 3 Sep 2009) - Revised guidance on acceptance of gifts and hospitality
- FD (DFP) 08/06 (15 May 2006) - Accountability for joined up projects
- DAO (DFP) 05/03 (23 Jan 2003) - Expenditure on non pay rewards
- DPFO (22 Jun 1993) - Guidance on Northern Ireland Audit Office alternative outputs