Electronic purchasing card (ePC) policy

4. Broader governance arrangements and Embedded cards

Scottish Public Finance Manual (SPFM)

4.1 All business areas are expected to be familiar with the Expenditure and Payments and Procurement sections of the SPFM which set out the context for the broader governance arrangements that apply to expenditure made on an ePC.

Supporting additional business needs out with standard ePC Policy

4.2 The ePC Team can authorise the opening up of specific categories that would normally be applicable and/or any increase in the spending limits applied to cards for their area. The card hierarchy should be mindful of other government policies or procedures, such as the provision of official hospitality, which might inform purchasing decisions when using an ePC.