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

Financial Reporting & Accountability Branch (FRAB)

FRAB is responsible for the issuing of Accounting and Accountability guidance in the form of DAOs, FDs, MPMNI, IFRS, FReM, NSIB and WGA. FRAB also provide advice in relation to accounting officers appointments, 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
• EM: Estimates Manual
• ETF: Establishment of Trading Fund Guidance
• FD: Finance Director Letters
• FReM: Government Financial Reporting Manual
• FReM ED: Exposure Draft for Comment
• FS: Financial Skills
• 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
• PPM: Programme and Project Management
• WGA: Whole of Government Accounts Guidance and Published Legislation

FRAB Contacts & FReM Exposure Drafts

General Queries

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