Contents of Finance Instructions

1) The Finance Instructions may provide for any matters contemplated by other provisions of this Act to be prescribed or dealt with by the Finance Instructions .

2) The Finance Instructions may also provide for any or all of the following -

(a) principles, policies and procedures for the management of -

(i) revenue, including user charges;

(ii) expenditure, including purchasing, and expenses;

(iii) assets, including cash management;

(iv) liabilities and contingent liabilities;

(v) information systems;

(b) without limiting paragraph (a), the establishment, functions and procedures of tender boards, whether for budget sector agencies generally or for particular budget sector agencies ;

(c) matters relating to corporate planning;

(d) matters relating to annual reports and financial statements;

(e) the preparation and provision of financial and performance information;

(f) the application of accounting standards and policies.

(Financial Management Act 2004 s(32))