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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 by Portfolio Accountable Officers.]
Permanent Secretary
Copy to: Finance
Scottish Government consolidated accounts 20XX-XX: assurance for the governance statement
1. I am aware that, as Principal Accountable Officer, you are required to sign a governance statement as part of the Scottish Government (SG) consolidated accounts. To assist you in that process, I can confirm that I have received and reviewed the required assurances from the Directorates that support me in carrying out my responsibilities as a Portfolio Accountable Officer.
2. Based on that review, the advice of the relevant Audit and Risk Committee, and my own knowledge of internal control matters,[I can confirm that controls in my area of responsibility 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 by you in the governance statement for the SG consolidated accounts] or
[I would draw your attention to the following matters which you may wish to consider when preparing the governance statement for the SG consolidated accounts: details
3. Apart from the above, I can confirm that controls in my area of responsibility have been, and are, working well. There are, in my opinion, no other significant matters arising which you would require to raise 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.
