Financial memoranda

Financial Memoranda

Number	Financial Memorandum	Date of Issue	Last Updated
FM101	Delegation of Financial Authority	7 November 2000
FM102	Relationship with the Office of Science and Technology (OST)	8 May 2000
FM103	Planning, Reporting and Bidding Cycle	29 August 2000
FM104	General Procedures for Funding and Accounting	22 December 2000
FM105	Annual Accounts and Accruals Accounting	19 October 2000
FM106	Resource Accounting and Budgeting	18 October 2000
FM107	Consolidated Fund	15 September 2000
FM108	Sun System	11 October 2000
FM109	Asset and Fixed Asset Recording and Accounting	15 September 2000
FM111	Imprests	7 November 2000
FM112	Retention and Disposal of Financial Records	24 October 2000
FM113	Value Added Tax	3 October 2000
FM114	Operating Plan (including Efficiency Plan), Allocations, Outturn Forecasting and Operating Report	30 August 2000
FM115	Losses and Special Payments	7 November 2000
FM201	Propriety and Regularity	22 December 2000
FM202	The Prevention of Fraud	24 October 2000
FM203	Receipt and Giving of Gifts and Hospitality	24 November 2000
FM205	Open Days and Opening Ceremonies at PPARC Establishments	9 November 2000
FM206	Risk Management	31 July 2002
FM301	Economic Appraisal of Projects in PPARC	31 October 2000
FM302	Management and Control of Major Projects	1 February 2001
FM303	Costing & Charging: Repayment work	3 October 2000
FM401	Procurement Policy and Procedure	7 November 2000
FM402	EC Public Procurement Directives	6 November 2000
FM403	Agreements	6 November 2000
FM404	Service Level Agreements	7 November 2000
FM406	Disposal of Surplus Assets	7 November 2000
FM501	Insurance	28 September 2000
FM502	Payments to Committee Members	30 October 2000
FM503	Grants System/Finance System Interface	11 October 2000
FM505	Transport of Cash	15 September 2000

Last updated: 28 June 2001