Public Financial Procedures

The Constitution, legislation and circulars provide the framework in which the financial information of government bodies is to be accounted for and reported on.

The Government Accounting Unit in this department publishes the Public Financial Procedures guidebook (or 'Blue Book'), which is a comprehensive guide to public financial management. It sets out the main principles of government accounting and the primary ways they are applied in the day-to-day operations of government departments and offices. The Unit also maintains the The Public Spending Code, which sets out the rules for ensuring public funds are spent with care.

All administrators in government departments, offices and public bodies, who are responsible for managing and using State resources, should have a clear understanding of the Public Financial Procedures guidebook and its underlying principles.

Please note that all information related to Government Accounting, including the guidebook, the Public Spending Code and relevant circulars, is available on the dedicated Government Accounting website.