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The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
[To be completed together with the Internal Control Checklist at Annex 2 by Deputy Directors or equivalents.]
Director [or equivalent]
Copy to: Finance
Annual accounts 20XX-XX: assurance for the governance statement
1. I am aware that, as Director [or equivalent] of [name of directorate or equivalent], you are required to provide an assurance to the [Portfolio] Accountable Officer to support the signing of a governance statement [by the Principal Accountable Officer] provided as part of the [SG consolidated] accounts for 20XX-XX.
2. To assist you in that process, I can confirm that I have undertaken a review, evidenced by the attached Internal Control Checklist, of the internal control arrangements in my area of responsibility. [As appropriate: I have also made enquiries as to whether there are any internal control issues likely to merit inclusion in the governance statements of those self-accounting bodies sponsored by area.] Having done that [I can confirm controls in my area have been, and are, working well. There are, in my opinion, no significant matters arising which would require to be raised specifically in the assurance you are required to give the [Portfolio] Accountable Officer] or
[I would draw your attention to the following matters which you may wish to consider when preparing the assurance you are required to give to the [Portfolio] Accountable Officer: details
3. Apart from the above, I can confirm that controls in my area have been, and are, working well. There are, in my opinion, no other significant matters arising which would require to be raised specifically in the assurance you are required to give the [Portfolio] Accountable Officer.]
Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance
Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex
Executive agencies model framework document updated.
Non-Ministerial Offices model framework document updated.
Updating the SRO Appointment letter in the documents section to this years dates
Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.
Updates made to model framework document templates.
Updates made to text within Procurement chapter.
Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.
Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms
Replaced Non-Ministerial Offices model framework document
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
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.
Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.
Procurement chapter updated.
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
