Scottish Public Finance Manual

The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.


Contents

Background and applicability

Annual budgeting process

Audit committees

Banking

Bankruptcy etc.

Best Value

Checking financial transactions

Contingent liabilities

Delegated authority

EU funding

Expenditure without parliamentary authority

Expenditure without statutory authority

Gifts

Governance statements

Income receivable and receipts

Insurance

Internal audit

Local government finance

Losses and special payments

New services

Overpayments

Payments and transfers to UK departments

Public Private Partnerships

Procurement

Risk management

Scottish Parliament Public Audit Committee

Spending reviews

Subsidy control

Tax planning and tax avoidance

Glossary

Contacts

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