PAC related guidance | Department of Finance

This section contains guidance in relation to the public audit business process including Northern Ireland Audit Office (NIAO) reports, Public Accounts Committee (PAC) hearings and reports, and DoF Memoranda of Reply (MOR) (official ministerial response to PAC reports). It includes the Her Majesty's Treasury (HMT) guide to scrutiny of public expenditure. The latest guidance is DAO (DoF) 03/21 - Guidance on NI public audit process including PAC scrutiny of public spending.

Documents

DAO (DoF) 03/21 (24 June 2021) - Guidance on NI public audit process including PAC scrutiny of public spending
PDF (521 KB)

DAO (DoF) 03/21 att (24 June 2021) - Guidance on NI public audit process including PAC scrutiny of public spending
PDF (1.2 MB)

Guidance for the preparation of departmental responses to recommendations in Northern Ireland Audit Office (NIAO) Value for Money (VFM) Reports (31 Aug 2018)
PDF (1.1 MB)

DAO (DoF) 08/16 (18 Oct 2016) - Use and approval of confidentiality clauses/agreements in dispute settlements
PDF (388 KB)

DAO (DFP) 10/15 (1 Sep 2015) - Public accountability process: commenting on NIAO reports, PAC reports and matters under consideration by PAC
PDF (47 KB)

DAO( DFP) 07/15 (14 Apr 2015) - Clearance and agreement of Northern Ireland Audit Office value for money reports
PDF (119 KB)

DAO (DFP) 05/15 (5 Mar 2015) - New protocols & revised guidance on preparation of DFP Memoranda of Reply (MORs)
PDF (47 KB)

DAO (DFP) 05/15 att 1 (5 Mar 2015) - Protocols in relation to DFP Memoranda of Reply (MOR)
PDF (52 KB)

DAO (DFP) 05/15 att 2 (5 Mar 2015) - Guidance on preparation of DFP Memoranda of Reply (MOR)
PDF (62 KB)

DAO (DFP) 04/12 (27 Apr 2012) - PAC correspondence
PDF (56 KB)

DAO (DFP) 08/11 (20 Dec 2011) - Accounting Officer responsibilities
PDF (32 KB)

Memo to Accounting Officers - Accountability Grids: enhanced database and changes in monitoring arrangements (23 Feb 2010)
PDF (28 KB)

Access of Northern Ireland Audit Office to records on TRIM (27 Feb 2009)
PDF (34 KB)

Northern Ireland Audit Office access to Records NI (27 Feb 2009 att)
PDF (33 KB)

Advice to Finance Directors on handling freedom of information requests for the release of draft NIAO reports (8 Jul 2008)
PDF (40 KB)

Minute to heads of internal audit - PAC recommendations (30 May 2008)
PDF (39 KB)

The provision of supplementary written evidence to the Public Accounts Committee (27 Jun 2007)
PDF (36 KB)

Guide to the scrutiny of public expenditure: HM Treasury (Oct 2004)
PDF (994 KB)

NIAO PAC recommendations improved follow up - previously DAO (DFP) 14/99 (16 Sep 1999)
PDF (104 KB)

Correction of any actual errors in NIAO reports after publication - previously DAO (DFP) 2/88 (28 Jan 1988)
PDF (153 KB)

Help viewing documents