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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 purpose of this note is to announce recent amendments to the Scottish Public Finance Manual (SPFM), specifically the section on Accountability and Annex 3: withdrawal of sponsored body accountable officer status.
Accountability
The section gives guidance relating to the expansion of the Model Framework Document offering for Public Bodies in relation to the governance and accountability structures of Accountable Officers and Portfolio Accountable Officers for devolved Public Bodies.
Now there are four separate model Framework Documents for the following classifications of Public Bodies:
Please note that there is no expectation that Public Bodies immediately update their current Framework Document to the new version. Any move to the new version should form part of the next review cycle.
In addition, please note detailed guidance on the procedures for handling the withdrawal of sponsored body Accountable Officer status is now at Annex 3.
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.
