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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

FGN2021/02 SPFM amendments: May 2021

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

Property acquisition, disposal and management: Appendix: specific exceptions to scope

The section gives guidance on procedures for acquisition, disposal and management of assets (property, land and buildings).

Specific exceptions to the scope of the guidance has been amended to clarify obligations of Crown Estate Scotland in respect of disposals and acquisitions in pursuance of its overall aims, as set out in the Framework Agreement, Corporate Plan and the Scottish Crown Estate Act 2019, and specifically in respect of the use of the Transfer of Property within the Scottish Public Sector.

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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