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General Guidelines for Financial Management

Financial Management Guidelines

(English version)

Date published: October 2019

View publication: pdf


Annex 1.A - Guide to financial management capacity assessment

Annex 1.B - Risk and materiality assessments

Annex 2.A - Guiding note to output-based budget

Annex 2.B - Budget templates

Annex 3 - Disbursement request form

Annex 4 - Integration of the budget into the chart of accounts

Annex 5.A - Supporting note for auditing

Annex 5.B - Template for Terms of Reference audit

Annex 6 - Handover note for transfer of assets

Annex 7 - Administrative costs

Annex 8 - Quick guide to financial management


General Guidelines for Accounting and Auditing of Grants channelled through Multilateral Organisations

(English version)
Date Published: August 2012
View publication: pdf 


Administrative guidelines for Danish organisations with frame agreements

(Danish Version) Last revised: January 2015
View publication:






Ministry of Foreign Affairs


2 Asiatisk Plads

DK-1448 Copenhagen K


Tel. +45 33 92 00 00

For further information and enquiries, please contact Department for Financial Management and Support in relation to Development Cooperation (FRU)