This handbook is prepared as an initial attempt to improve the financial management systems in public enterprises and it is a consolidation of stratus, regulations, rules and circulars/directives issued from time to time by the General Treasury as measures in enforcing financial discipline in the day today operations of public enterprises. This serve as a guide on current and modified procedures that needs to be complied in conformity with modern trends and best practices. It has also identified the specific duties and responsibilities cast upon the different authorities such as the Board of Directors, senior management etc, in the discharge of their respective roles and functions of public monies.