The Supply Estimates Manual can be found in the Public Expenditure Guidance section.
In exercising good financial management, a public sector organisation should use its resources efficiently, economically and effectively, avoiding waste, and should ensure all suppliers are paid promptly in line with current legislation. Guidance in relation to the prompt payment of invoices, the disposal of public sector assets and the sponsorship of government events can be found below. The most recent publication is DAO (DFP) 02/16 - Guidance on activity/event sponsorship and partnership marketing.
Minute to Finance Directors (1 Jul 2013) - Disposal of surplus property - revised guidance