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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.
The paragraph states that Best Value characteristics have been recently regrouped to reflect the key themes which will support the development of an effective organisational context from which public services can deliver key outcomes and ultimately achieve best value:
Vision and Leadership
Governance and Accountability
Use of resources
Partnership and collaborative working
Working with Communities
Sustainability
Fairness and equality
Addition of Local Government paragraph:
That states Local authorities are not subject to the duty of Best Value in Public Services. However they are subject to a similar duty, under the Local Government in Scotland Act 2003. Ministers have issued statutory Guidance on this duty, which is available on the Scottish Government website. In saying that public bodies and local government should have a shared understanding of Best Value especially given the increasing focus on partnership and other collaborative working.
The paragraph has been updated to state that if considering the use of cash bonuses to reward individuals and groups, reference must be made to Minister’s Public Sector Pay Policy. Any such scheme which complies with the terms of pay policy may be offered subject to the necessary criteria attached to reward schemes being met. In all such cases the scale of the expenditure must be reasonable for an employer to incur.
Updated Annex 2 Internal control checklist for Certificates of Assurance, added FGN 2025/01 re CoA checklist and added in a word version of the checklist
updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024
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.
