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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

Annex: losses and special payments

Classification of losses and special payments

Category

Description

A

Cash losses. Physical losses of cash and equivalents (e.g. bank notes, credit cards, electronic transfers, payable orders)

B

Bookkeeping losses

  • because of unvouched or incompletely vouched payments, including cases where vouchers are missing
  • because of charges to clear inexplicable or erroneous debit balances

Exchange rate fluctuations. Losses due to fluctuations in exchange rates or revaluations of currencies

Losses of pay, allowances and superannuation benefits paid to civil servants and members of staff of relevant sponsored bodies:

  • overpayments due to miscalculation, misinterpretation of acts regulations or scheme rules or the full facts not being known
  • unauthorised issues e.g. payments not admissible under the acts, regulations or scheme rules
  • losses arising from other causes, e.g. non-disclosure of full facts by the beneficiary, short of proven fraud

Losses arising from overpayments of grants, subsidies etc. arising from miscalculation, misinterpretation of acts, regulations or scheme rules, or the full facts not being known.

Losses arising from failure to make adequate charges for the use of property or services. (See separate guidance on Fees and Charges)

Losses of assets, stores and equipment:

  • because of fraud (including theft), whether or not it has been possible to charge anyone with an offence, arson or sabotage, or any other deliberate act (including repairable damage caused maliciously to buildings, stores; etc. which is not the subject of an identifiable legal claim against some person)
  • losses arising from other causes e.g. fire (other than arson), weather damage, accidents beyond the control of any responsible person, deterioration caused by some defect in administration

C

Fruitless payments and constructive losses

D

Claims waived or abandoned

E

Special payments:

  • extra-contractual payments to contractors
  • compensation payments
  • extra-statutory and extra-regulatory payments
  • special severance payments
  • ex-gratia payments

 

 Page reviewed: March 2019

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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