REPUBLIC OF NAURU
PUBLIC FINANCE (CONTROL AND MANAGEMENT) (FINANCIAL INSTRUCTIONS) REGULATIONS 2018
______________________________
SL No. 13 of 2018
______________________________

Notified: 11th May 2018

Table of Contents

1	Citation
2	Commencement
3	Interpretation
4	Secretary for Finance may issue directions
5	FINANCIAL INSTRUCTIONS

Cabinet makes the following Regulations under section 32(1)(g) of the Public Finance (Control and Management) Act 1997:
1	Citation
These Regulations may be cited as the Public Finance (Control and Management) (Financial Instructions) Regulations 2018.
2	Commencement
These Regulations commence on the day they are notified in the Gazette. 
3	Interpretation
In these Regulations: 
‘Financial Instructions’ means written instructions issued by the Secretary for Finance under regulation 5 and provided to Government departments and agencies or published on the Department of Finance’s website from time to time. 
4	Secretary for Finance to issue directions
For the purposes of these Regulations, the Secretary for Finance shall from time to time, issue directions in the form of Financial Instructions. 
5	Financial Instructions 
The Secretary for Finance may issue Financial Instructions in relation to the following: 

(a)	the collection, receipt, custody, issue, expenditure, care and management of and due accounting for all public moneys and the duties of the persons concerned therein;

(b)	the more effectual recording, examination, inspection and departmental checking of all receipts and expenditure and, the keeping of all necessary books and accounts; 

(c)	the forms for all accounts, books and documents whatsoever required under the provisions of the Act; and

(d)	the purchase, safe custody, issue, sale or other disposal or writing off of property of the Republic and the proper accounting for and stock-taking of such stores and property.