Financial instructions

The Financial Instructions are a tool to manage risk in public financial management, and form part of the reform agenda contained in the Public Financial Management Reform Roadmap and Plan. They are issued pursuant to the Public Finance (Control and Management) Act 1997.

The initial Financial Instructions were launched in October 2018.

They are a major Government policy initiative intended to ensure the Government maintains a sustainable fiscal position, resources are allocated effectively, public goods and services are delivered efficiently, the Government’s finances and other resources are used in a controlled and transparent fashion, and Government officials are accountable for the use of those public resources.

Instructions are produced for each major element of public financial management and set out in detail the Government’s legal framework and financial management systems, together with financial management principles, policies and procedures to be followed by GoN departments and agencies.

The Instructions have been designed to bring clarity and uniformity to GoN policy and practice in public financial management. They apply to all heads of department and all officers charged with managing public money.


Financial instructions

Finance Manuals



Treasury Division

Department of Finance and Sustainable Development, Government Offices,
Yaren District,
Republic of Nauru

Other divisions

Treasury department links