FGN2024/01 SPFM amendments: February 2024
Certificates of assurance:
Internal control checklist
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. All questions and guidance notes have been reviewed and some have been amended and further developed. Please take the time to review the checklist to ensure you are aware of the amendments.
What’s Changed?
Certificates of Assurance:
The sections on risk management, business planning, major investment, project management, financial management, fraud, procurement, human resources, equality and diversity, information, health and safety, sponsored bodies and compliance have been updated.
Specific areas of interest are:
1. Risk management – the section mostly remained the same, however the following has been updated:
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question 1.7 and the guidance note now reference use of the Business Impact assessments
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question 1.8, the guidance now highlights the responsibility of both corporate services and the business area
2. Business planning - the section mostly remained the same,
3. Major investment – the section mostly remained the same. Guidance has been updated highlighting:
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the Digital Scotland Service Standard
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the early capability checkpoint review where additional assurance of capacity or resource is required
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highlighting the importance of engaging with relevant professions and/or cross-functional teams
4. Project management - the section mostly remained the same,
5. Finance management – the section mostly remained the same.
6. Fraud – the section mostly remained the same,
7. Procurement - the section has mostly remained the same. Some guidance has been updated for clarity, to highlight the importance of engaging with SPPD and the drafting of Strategic Outline Cases.
8. Human resources - the section has mostly remained the same with minor amendments for corporate systems and providing further signposting and clarification of existing guidance.
9. Equality and Diversity – the section has mostly remained the same. Some guidance regarding EQIA’s has been updated to provide further clarity.
10. Information – the section has mostly remained the same with minor amendments to guidance for sign positing and clarity.
11. Health and safety - the section has mostly remained the same with minor amendments to guidance for sign positing and clarity.
12. Sponsored bodies - the section mostly remained the same, with minor amendments to questions and guidance for sign posting and clarity. Question 12.15 has been updated to highlight the Single Scottish Estate Programme and Public Sector Reform.
13. Compliance - the section has mostly remained the same.
February 2024