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.


Supporting documents

Scottish Public Finance Manual contact information
SRO appointment letter
SPFM: Project evaluation and post-implementation reviews
SPFM: Fraud: Appendix 2: steps for reporting fraud
SPFM: fraud appendix 2 roles and responsibilities
SPFM: surplus property internal advertisement
SPFM: business needs analysis form
SPFM: property space requirement questionnaire
SPFM: draft information sharing clause
SPFM: settlement agreement reporting process flowchart
SPFM: settlement agreement business case guidance
SPFM: employment information schedule guidance
SPFM: employment information schedule for business case
SPFM: employment information: confirmation of costs
SPFM: letter to council directors of Housing and Finance
SPFM: application form for HRA consent
FGN2003/04 Annex B Euro programme product flow diagram
FGN2003/04 Annex C Euro implementation contingency planning
FGN2003/04 Annex D Euro implementation contingency planning
FGN2003/04 Annex E Euro implementation contingency planning
SPFM: vat guidance notes for government departments
COVID-19 Funding Ask Template
SPFM - Non-Ministerial Offices Model Framework Document
SPFM: Executive Agencies Model Framework Document
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