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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

FGN2015/11 SPFM amendments: November 2015

The purpose of this note is to announce recent amendments to the Scottish Public Finance Manual (SPFM). The amendments are as follows:

A new annex has been added to the Grant and Grant in Aid section: Annex 3: Grant Funding and Procured Goods and Services Contracts.

The annex provides an accessible guide outlining the differences between Grant funding and Procured goods and services contracts. The annex offers a summary outlining where grant is possible and where a procured goods and services contract is needed. The guidance is designed to clarify and support the decision making process in when grant funding is most appropriate.

Key questions have been developed to support you in deciding whether a grant or a procured contract is appropriate. These are intended to serve as guidance only but may provide a strong indication of which route to follow.

The information in this annex does not signify any change in policy.

Scottish Government Finance Directorate

November 2015

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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