We use cookies to collect anonymous data to help us improve your site browsing
experience.
Click 'Accept all cookies' to agree to all cookies that collect anonymous data.
To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.
The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
Annual accounts 20XX-XX: assurance for the governance statement
1. I am aware that you are required [to sign a governance statement as part of the annual accounts for 20XX-XX for which you are directly responsible.] or [to provide an assurance to the Principal Accountable Officer to enable them to sign a governance statement as part of the SG consolidated accounts for 20XX-XX.] To assist you in that process, I can confirm that I have received and reviewed the required assurances (including associated checklists) from Deputy Directors (or equivalents) within my command.
2. Based on that review, and my own knowledge of internal control matters in my area of responsibility [I can confirm that these controls have been, and are, working well. There are, in my opinion, no significant matters arising in my area of responsibility which would require to be raised specifically in the governance statement.] or
[I would draw your attention to the following matter(s) which should be considered in the preparation of the governance statement: 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 governance statement.]
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.
