FGN2019/01 SPFM amendments: January 2019
FGN2019/01 SPFM amendments: January 2019
The purpose of this note is to announce recent amendments to the Scottish Public Finance Manual (SPFM). The amendments are as follows:
Certificates of assurance:
This section of the SPFM relates to the assurance framework and the signing of the governance statements provided by Accountable Officers as part of the annual accounts process. The certificates of assurance guidance relates specifically to constituent parts of the Scottish Administration i.e. the core Scottish Government (SG), the Crown Office and Procurator Fiscal Service, SG Executive Agencies and non-ministerial departments.
The internal control checklist that underpins the assurances from Deputy Directors (or equivalents) to Directors (or equivalents) has been updated. The checklist still covers the same sections as previous versions but all questions have been reviewed, amended and guidance notes have been further developed. Please take the time to review the checklist to ensure you are aware of the amendments.
Specific areas of interest are;
1. Risk Management - The section has been fully amended, some questions have been fully reworded but still cover the topics of processes, approaches, supporting, promoting and reporting risk management. In particular one question on Business Continuity Plans has been reworded and reviewed, and a new question has been added regarding disaster recovery plans.
5. Financial Management - The grants management question has been slightly reworded and guidance updated. Two new questions have been added, one regarding monitoring losses, special payments and gifts, the other regarding timely year-end procedures.
7. Procurement - Most questions have been amended but refer to all previous topics.
10. Information - The section has been fully amended, following the new requirements of GDPR legislation therefore all questions have been fully reworded but still cover data protection, information assets, access control mechanisms and security incidents.
12. Sponsored Bodies – Questions regarding contributing to National Outcomes, Fair Work and the Living Wage, support from sponsored and Procurement contract management have all been amended.
Scottish Government Finance Directorate
January 2019