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Publication - Advice and guidance

Scottish Public Finance Manual

Last updated
29 August 2024 - see all updates
Directorate
Financial Management Directorate
Topic
Money and tax, Public sector

The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.

Supporting documents

Contents

Background and applicability

Finance guidance notes

Accountability

Annual accounts

Annual budgeting process

Appraisal and evaluation

Audit committees

Auditor General for Scotland

Banking

Bankruptcy etc.

Best Value

Borrowing, lending and investment

Certificates of assurance

Checking financial transactions

Contingent liabilities

Delegated authority

EU funding

Expenditure and payments

Expenditure without parliamentary authority

Expenditure without statutory authority

Fees and charges

Fraud

Gifts

Governance statements

Grant and Grant in Aid

Income receivable and receipts

Insurance

Internal audit

Local government finance

Losses and special payments

Major investment projects

Maladministration

New services

Non salary rewards

Overpayments

Payments and transfers to UK departments

Public Private Partnerships

Procurement

Property: acquisition, disposal and management

Risk management

Scottish Parliament Public Audit Committee

Settlement, severance, early retirement, redundancy

Spending reviews

Sub-accounts

Subsidy control

Suspense accounts

Tax planning and tax avoidance

VAT

Glossary

Contacts

First published
23 August 2024
Last updated
29 August 2024 - show all updates

  1. Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance

  2. Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex

  3. Executive agencies model framework document updated.

  4. Non-Ministerial Offices model framework document updated.

  5. Updating the SRO Appointment letter in the documents section to this years dates

  6. Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.

  7. Updates made to model framework document templates.

  8. Updates made to text within Procurement chapter.

  9. Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.

  10. Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms

  11. Replaced Non-Ministerial Offices model framework document

  12. Updates to the Settlement, Severance, Early Retirement and Redundancy section. The main section and Annex's A, B C have all been updated along with updated documents and a Finance Guidance Note to explain the changes

  13. Updated the Certificates of Assurance chapter, Annex 2 with the CoA checklist questions for 2023/24 and added a Finance Guidance note outling the changes.

  14. Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.

  15. Procurement chapter updated.

  16. Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.

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