This part of the document contains the regulations required to implement the Financial Framework.
Contents
Managing Budgets 102 Revenue Budget Monitoring 103 Virements - Revenue 104 Treatment of Year End Balances - Revenue 105 Capital and Contracts Monitoring 108 The Annual Statement of Accounts
109 Performance Plans 110 Financial Strategy 111 Resource Allocation - Revenue 112 Resource Allocation - Capital Budgeting 114 Revenue Budget Preparation 115 Capital Expenditure 117 Fees & Charges 118 External Funding 119 Reserves 120 Borrow to Invest to Save
121 Risk Management and Insurance Audit Requirements 122 Internal Audit Assets 125 Inventories 126 Security of Assets 127 Stocks 128 Asset Disposal 129 Treasury Management 130 Grant Claims and Bids132 Lost Property
General 133 Information Systems Income and Expenditure 134 Income 135 Payments to Employees & Members 136 Ordering/Paying for Goods 137 Banking Arrangements & Cheques 138 Petty Cash/Imprest Accounts 139 Unofficial Funds 140 Claims for Expenses & Allowances 141 Gifts & Hospitality 142 Taxation 144 Write-Offs
145 Partnerships 146 Work for Third Parties
