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  • Finance

    Information on Northern Ireland’s (NI) public finances, including the NI budget and guidance on accountability and financial management

    contents

    Budget Sustainability

    The use of resources in a sustainable manner is considered essential for the long-term viability and effectiveness for delivering public services.

    Main and Supplementary Estimates

    The Northern Ireland Estimates, often referred to as the Main Estimates, set out the detailed spending plans of Northern Ireland departments for the financial year.

    Public expenditure guidance

    Public expenditure is the general term for expenditure incurred by the public sector in the course of its activities.

    Budget plans

    The budget process sets expenditure plans for the Northern Ireland departments for the forward looking financial years.

    • Revenue Raising NI Consultations

    In-year monitoring

    The in-year monitoring process provides a formal system for reviewing spending plans and priorities for the Northern Ireland departments in the current financial year in light of the most up-to-date position.

    Accountability and financial management

    This section includes advice and guidance for Northern Ireland departments and their bodies on the topics listed below.

    • Key accountability and financial guidance
    • Corporate governance guidance
    • Financial management and reporting guidance

    European funding

    Northern Ireland continues to receive support from EU Structural & Investment Funds under EU Cohesion Policy.

    • European funding 2014-2020
    • Strategic Policy Division

    Departmental finance and performance information

    This section includes departmental finance and performance information.

    City and Growth Deals

    A City or Growth Deal is a package of capital funding and decision-making powers negotiated between central Government and local councils.The Department of Finance is responsible for the strategic direction, policy, governance and funding of the City and Growth Deals initiative.

    Better Business Cases NI

    Guidance and a framework for appraising, developing and planning projects and programmes using the Five Case Model to deliver best social value for money; all of which is captured for a well prepared business case to support objective, evidence based decisions.

    • Strategic Policy Division

    Block Grant Transparency

    HM Treasury annually publish Block Grant Transparency documents. This shows a breakdown of changes in the devolved administrations’ block grant funding.

    Ministerial Directions - All Departments

    • Ministerial Directions

    Public Sector Pay

    This section contains information on the Annual Pay Remit Guidance and Approvals process.

    • Annual Pay Remit Guidance and Approval Process
    • Annual Pay Remit Technical Guidance

    Public service pensions policy and legislation

    The Public Service Pensions Policy and Legislation Branch provides guidance on public service pensions policy and legislation for the Northern Ireland public service pension schemes and their sponsor departments.

    Contact us by email and telephone

    You can contact our business areas directly in the following ways.

    NICS - UK COVID-19 Inquiry response costs

    Transparency Data - NICS costs for responding to the UK Covid-19 Inquiry.

    Strategic Policy and Reform

    Strategic Policy and Reform Structure

    Appraisal of accommodation projects

    This page provides advice for accommodation project appraisals.

    Related to Finance

    Most recent publications

    • Whole of Government Accounts (WGA)

      Published 13 June 2025
    • Northern Ireland’s Level of Need - An Independent Review

      Published 11 June 2025
    See all publications in this topic

    Most recent consultations

    • Consultation on DoF draft Equality Action Plan and draft Disability Action Plan 2025-2030

      Published 2 June 2025 Closes 24 August 2025
    • Draft Budget 2025-26 Consultation

      Published 19 December 2024 Consultation closed
    See all consultations in this topic

    Most recent news items

    • Investment support can unlock growth and regeneration in local communities – Archibald

      Published 22 July 2024
    • Deadline extended for Reval2026 rent and lease questionnaire

      Published 18 July 2024
    See all news in this topic

    Access to information

    How to request information from the Department of Finance including Freedom of Information (FOI) and the use of our Publication Scheme.

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