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Financial Reporting Standard (FRS): an accounting standard issued by the Accounting Standards Board, which forms part of generally accepted accounting practice (GAAP).

Fines Enforcement Officer: an official who collects and enforces fines, who is part of the Scottish Court Service.

Framework Document: a document setting out the key principles of accountability for executive agencies.

Fraud Policy Statement: a statement communicating the approach to fraud.

Fraud Policy Plan: a written plan for timely and effective action in the event of a fraud.