FGN2025/01 SPFM Amendment: Certificates of Assurance internal control checkist
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.
Changes made
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. Wording has been updated to clearly indicate the response required.
Specific areas of interest are:
1. Risk management – the section mostly remained the same, however the following has been updated:
- the order of the questions has been changed
- the questions have been reworded and guidance expanded for clarity of the response required
- the 2 questions regarding business continuity and disaster recovery have been moved to the Business planning section
2. Business planning - the section has some minor amends:
- questions have been reworded to match the response required
- questions regarding business continuity and disaster recover have been moved to this section
3. Major investment – the section mostly remained the same:
- questions have been reworded to match the response required
4. Project management - the section mostly remained the same:
- questions have been reworded to match the response required
5. Finance management – the section mostly remained the same:
- questions have been reworded to match the response required
- additional guidance added as appropriate
6. Fraud – the section has some amends:
- questions have been reworded to match the response required
- an additional question has been added regarding the reporting and recording of cases
- additional guidance added as appropriate
7. Procurement - the section has mostly remained the same:
- questions have been reworded to match the response required
- guidance has been updated and added to as appropriate
8. Human resources - the section has mostly remained the same:
- questions have been reworded to match the response required
- 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
- questions have been reworded to match the response required
10. Information – the section has some amends:
- questions have been reworded to match the response required
- additional question added regarding Digital Recording Policy and the controls set out to comply with data protection regulations
11. Health and safety - the section has mostly remained the same:
- questions have been reworded to match the response required
- the order of the questions has been changed
- minor amendments to guidance for sign positing and clarity
12. Sponsored bodies - the section mostly remained the same:
- questions have been reworded to match the response required
- minor amendments to questions and guidance for sign posting and clarity.
13. Compliance - the section has an additional question and some minor amends:
- questions have been reworded to match the response required
- additional question added regarding Childrens Rights and responsibilities under UNCRC (Incorporation) (Scotland) Act 2024
February 2025