• Financial Reporting & Accountability Branch (FRAB)
• Public Audit & Accountability Branch (PAAB)
• Fraud & Internal Audit Policy Branch (FIAP)

Financial Reporting & Accountability Branch (FRAB)

FRAB is responsible for the issuing of Accounting and Accountability guidance in the form of DAOs, DPFOs, DFPs, GANI, NIRAM, CGA/WGA and NDPB & Trading Fund Guidance. FRAB also provide advice in relation to accounting queries and is responsible for the implementation of the Financial Skills initiative.

FRAB guidance materials

• AO: Accounting Officer Appointment Information
• DAOs: Dear Accounting Officer Letters
• DFP: Dear Finance Principal Letters
• DPFO: Dear Principal Finance Officer Letters
• ETF: Establishment of Trading Fund Guidance
• FD: Finance Director Letters
• FReM: Financial Reporting Manual
• FS: Financial Skills
• GANI: Government Accounting Northern Ireland
  HAS BEEN REPLACED BY MANAGING PUBLIC MONEY NORTHERN IRELAND (MPMNI) WHICH IS NOW AVAILABLE UNDER SECTION MPMNI
• IFRS: International Financial Reporting Standards Implementation
• MISC: Miscellaneous Guidance
• MPMNI: Managing Public Money Northern Ireland
  

  NOTE: Managing Public Money Northern Ireland has replaced Government Accounting Northern Ireland

• NSIB: North South Implementation Bodies Guidance
• PBGNI: Public Bodies: A Guide for NI Departments
• RABIG: RABIG Letters for Comment
• WGA: Whole of Government Accounts Guidance and Published Legislation

FRAB Contacts

Top of the Page

© Crown 2008