The purpose of this thesis is to find out how the financial instructions of the federation of municipalities should be developed to improve the skills of supervisors. The development task of the research is to make development proposals to improve the guidance of the organization’s finan-cial instructions. The study is a case study. The development proposals consider the existing resources and the current situation of the organization as a service provider. The theoretical background of the work consists of the financial expertise of supervisors, the management of an expert organization and the economy of the federation of municipalities. In the development work, a questionnaire survey, theme interviews and observation were used to collect the data. The questionnaire and the thematic interview gave a complete picture of the development of the guidelines and guidance for the economy and a development proposal was prepared. The researcher's own observation supplemented the information. The research problem of the thesis is that in social and health care, supervisors are usually professionals in their own field, doctors, nurses, etc. whose financial skills are usually acquired as further studies or at work. The change of employees is also very common in this area as a su-pervisor or worker. Guidance on the subject should be such that professionals in the sector can use it and are able to perform their tasks with it. A lot of electronic methods, e.g. Skype connections and the intra-municipal network are used nowadays in guidance and training. As a result of the thesis, the federation of municipalities received development proposals to lead the financial guidance in the direction of how most users would benefit from it. With the results of the work, the resources reserved for guidance can be targeted to the most acute needs.