Finance Director letters (FDs)
‘Dear Finance Director’ (FD) letters are used to address detailed or procedural accounting and accountability related issues e.g. laying of Resource Accounts. They supplement guidance published in the Government Finance Reporting Manual (FReM).
This page lists current FDs, issued by DFP. The letters are listed in reverse chronological order.
2013
- FD (DFP) 05/13 (1 May 2013) Guidance on the Format of the Remuneration Report 2012/13 (PDF 294 KB)
- FD (DFP) 04/13 (15 April 2013) Departmental Resource Accounts 2012/13 (PDF 76 KB)
- FD (DFP) 03/13 (15 April 2013) Accounting for the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme (PDF 30 KB)
- FD (DFP) 02/13 (4 March 2013) Revised Process for Notifying Fraud Cases Detected through the National Fraud Initiative (NFI) (PDF 30 KB)
- FD (DFP) 01/13 (21 February 2013) Government Financial Reporting Manual (FReM) 2012/13 (PDF 46 KB)
2012
- FD (DFP) 16/12 (20 December 2012) Revised DFP Guidance on VFM Assessment of Private Finance Projects (PDF 67 KB)
- FD (DFP) 15/12 (10 September 2012) Discount Rate for General Provisions: Changes in Methodology and Announcement of Reference Rates (PDF 26 KB)
- FD (DFP) 15/12 Annex A (10 September 2012) PES (2012) 11 Discount Rate for General Provisions (PDF 178 KB)
- FD (DFP) 14/12 (13 August 2012) Pay Remit Approval Process and Guidance (2012/13) (PDF 118 KB)
- FD (DFP) 14/12 Attachment (13 August 2012) 2012/13 Pay Remit Pro-Forma Template (MS Excel 72 KB)
- FD (DFP) 13/12 (7 August 2012) Assessment of Large Scale, Complex or Innovative External Consultancy Assignments (PDF 210 KB)
- FD (DFP) 12/12 (23 May 2012) Laying Non-Departmental Public Bodies (NDPBs) Annual Report and Accounts in the Northern Ireland Assembly (PDF 63 KB)
- FD (DFP) 11/12 (23 May 2012) Laying Agency Annual Report and Accounts in the Northern Ireland Assembly (PDF 62 KB)
- FD (DFP) 10/12 (23 May 2012) Laying Departmental Accounts in the Northern Ireland Assembly (PDF 52 KB)
- FD (DFP) 07/12 (20 April 2012) Guidance on the Use of Professional Services (PDF 28 KB)
- FD (DFP) 07/12 Attachment (Revised 10 January 2013) DFP Guidance - Use of Professional Services Including Consultants (PDF 150 KB)
- FD (DFP) 05/12 (22 March 2012) (REVISED 16 April 2013) 2011/12 FReM Amendment: Hutton Fair Pay Review Disclosure (PDF 74 KB)
- FD (DFP) 05/12 Attachment (22 March 2012) 2011/12 FReM Amendment: Hutton Fair Pay Review Disclosure Spreadsheet (MS Excel 44 KB)
- FD (DFP) 04/12 (13 March 2012) Ad Hoc Fraud Reporting to DFP and the Comptroller and Auditor General (PDF 46 KB)
- FD (DFP) 03/12 (12 March 2012) The Need for all Contracts Including Direct Award Contracts, all Contract Extentsions and all Procurement Projects to be Supported by Suitable Appraisals and Business Cases (PDF 45 KB)
- FD (DFP) 01/12 (6 February 2012) Annual Reports and Accounts 2011/12: Implementation of IFRS 8: Operating Segments (PDF 73 KB)
2011
- FD (DFP) 20/11 (14 December 2011) Treatment of Non-Exchange Transactions – Including Government Grants And Donated Assets (PDF 45 KB)
- FD (DFP) 19/11 (1 December 2011) Fraud Alert - Amendments to Supplier Bank Account Details (PDF 30 KB)
- FD (DFP) 18/11 (28 November 2011) INTERREG IVA – Cross Border Programme (PDF 35 KB)
- FD (DFP) 17/11 (2 November 2011) Amendments to the Requirements for the Approval of PFI and PPP Projects (PDF 39 KB)
- FD (DFP) 16/11 (19 September 2011) UPDATED MARCH 2013 Non-Departmental Public Bodies (NDPBs) - Employer's Liability Insurance (PDF 34 KB)
- FD (DFP) 14/11 (5 August 2011) Appraisal and Approval Procedures: The Importance of Including Total Costs Appraising Mutually Dependent Expenditure Together and not Splitting Projects (PDF 42 KB)
- FD (DFP) 12/11 (23 May 2011) Process for Seeking DFP Approval of Strategic Outline Cases for Major Projects – Revised Guidance (PDF 49 KB)
- FD (DFP) 11/11 (12 May 2011) The Magenta Book: Revised Evaluation Guidance (PDF 31 KB)
- FD (DFP) 02/11 (1 February 2011) Prior Period Adjustments 2010/11 – Impact on Estimates and Resource Accounts (PDF 47 KB)
2010
- FD (DFP) 11/10 (18 November 2010) Use of Professional Services - Classification of Costs on Capital Projects (PDF 32 KB)
- FD (DFP) 02/10 (5 February 2010) Equal Pay Accounting Treatment (PDF 32 KB)
2009
- FD (DFP) 20/09 (28 September 2009) - (Revised December 2012 to bring it into line with changes that have already been made to the Evaluation section of DFP's NIGEAE guidance regarding DFP monitoring of PPEs) : The Northern Ireland Guide to Expenditure Appraisal and Evaluation (NIGEAE) New DFP Guidance on the Appraisal Evaluation Approval and Management of Policies Programmes and Projects (PDF 92 KB)
- FD (DFP) 19/09 (3 September 2009) Gifts and Hospitality (PDF 26 KB)
- FD (DFP) 18/09 (23 July 2009) Accounting Treatment - Advances in Relation to EU Programmes (PDF 39 KB)
- FD (DFP) 16/09 (4 June 2009) Appropriate Qualifications for Head of Internal Audit and Audit Manager Positions - Recognition of the Advanced Diploma in Public Audit (PDF 31 KB)
- FD (DFP) 11/09 (21 May 2009) Hospitality Registers (PDF 27 KB)
- FD (DFP) 09/09 (19 May 2009) (updated templates 23 May 2012) Appointment of Accounting Officers in Agencies and Non-Departmental Public Bodies (NDPBs) (PDF 55 KB)
2008
- FD (DFP) 10/08 (15 August 2008) Good Practice Guide - Tackling External Fraud (PDF 32 KB)
- FD (DFP) 10/08 Attachment (15 August 2008) Good Practice Guide on Tackling External Fraud (Jointly produced by the National Audit Office (NAO) and HM Treasury) (PDF 1042 KB)
- FD (DFP) 01/08 (4 February 2008) Treatment of Ministers' Salaries and Allowances in Departmental Resource Accounts (PDF 44 KB)
2006
- FD (DFP) 15/06 (24 November 2006) Consultation on Reserves Policy and Guide to Funders for Voluntary and Community Organisations (PDF 39 KB)
- FD (DFP) 15/06 Attachment 1 (24 November 2006) Guidance on Reserves held by Voluntary and Community Organisations (PDF 43 KB)
- FD (DFP) 15/06 Attachment 2 (24 November 2006) Improving Financial Relationships with the third Sector: Guidance to Funders and Purchasers (PDF 685 KB)
- FD (DFP) 10/06 (16 June 2006) Negative DEL - Accounting for EU Debtor Balances (PDF 41 KB)
- FD (DFP) 08/06 (15 May 2006) Accountability for Joined Up Projects (PDF 73 KB)
- FD (DFP) 03/06 (9 February 2006) Guidance on Codes of Practice for Board Members of Public Bodies (PDF 34 KB)
- FD (DFP) 03/06 Attachment (9 February 2006) Guidance on Codes of Practice for Board Members of Public Bodies (PDF 246 KB)
2005
- FD (DFP) 18/05 (21 September 2005) Corporate Governance in Central Government Departments (PDF 38 KB)
- FD (DFP) 17/05 (13 September 2005) Use of Funding Database recording support to Voluntary and Community Sector and other Commitments given by Government in response to the Report of the Task Force on resourcing the Voluntary and Community Sector (PDF 49 KB)
- FD (DFP) 03/05 (8 February 2005) Departmental Representatives on the Boards of NDPBs and other Sponsored Bodies (PDF 32 KB)
- FD (DFP) 03/05 Attachment (8 February 2005): Departmental Representatives on the Boards of NDPBs and other Sponsored Bodies (PDF 37 KB)
In this section
- Key Guidance
- Dear Accounting Officer letters (DAOs)
- Finance Director letters (FDs)
- Managing Public Money NI (MPMNI)
- Corporate Governance
- Finance
- Treasury Management
- Public Audit & PAC
- Public Bodies
- Professional Skills
- Contacts
Key to symbols
link to an external website
link (to an external website), opens in a new window
