Financial instruction encompasses the guidelines, procedures, and regulations that govern the management of financial resources within organizations. In the context of general financial management, these instructions are important in ensuring fiscal discipline, accountability, and transparency. This paper examines critical components of Nigeria's financial instructions, focusing on mechanisms that govern public financial management. The analysis covers Authority to Incur Expenditure, Adjustment Voucher, Imprest, Virement, Custody of Public Money, Duplicate Keys, Lost Keys, Strong Room Register, Cash in Transit, Preparation of Capital and Recurrent Estimates, Through a comprehensive review of literature and case studies, the paper highlights the significance of financial instruction in achieving effective financial governance and offers recommendations for enhancing its application in diverse organizational settings.