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Finance Guidance Notes

FINANCE GUIDANCE NOTES

Finance Guidance Notes (FGNs) are issued on behalf of the Scottish Ministers as either stand alone guidance or in order to announce substantive amendments to the Scottish Public Finance Manual (SPFM). Stand alone FGNs remain extant until such time as the guidance contained therein has either been superseded or absorbed within the SPFM. FGNs announcing amendments to the SPFM are scheduled to be archived around a year after being issued. Extant FGNs are as follows:

FGN 2018/08 - SPFM AMENDMENTS: AUGUST 2018

FGN 2018/03 - SPFM AMENDMENTS: MARCH 2018

FGN 2017/06 - SPFM AMENDMENTS: JUNE 2017

FGN 2017/03 - SPFM AMENDMENTS: MARCH 2017

FGN 2016/03 - SPFM AMENDMENTS: MARCH 2016

FGN 2015/11 - SPFM AMENDMENTS: NOVEMBER 2015

FGN 2014/10 - SPFM AMENDMENTS: OCTOBER 2014

FGN 2014/06 - SPFM AMENDMENTS: JUNE 2014

FGN 2014/01 - SPFM AMENDMENTS: JANUARY 2014

FGN 2013/01 - SPFM AMENDMENTS: JANUARY 2013

FGN 2012/05 - PUBLIC SECTOR INTERNAL AUDIT STANDARDS

FGN 2012/04 - SPFM AMENDMENTS: SEPTEMBER 2012

FGN 2012/03 - TAX ARRANGEMENTS OF PUBLIC SECTOR APPOINTMENTS

FGN 2012/02 - SPFM AMENDMENTS: JANUARY 2012

FGN 2012/01 - GOVERNANCE OF PUBLIC - PRIVATE SECTOR PROJECTS

FGN 2011/02 - SPFM AMENDMENTS: JULY 2011

FGN 2009/01 - FINANCIAL MEMORANDA THAT ACCOMPANY SCOTTISH GOVERNMENT BILLS

FGN 2007/03 - NON-MAINSTREAM FUNDING ARRANGEMENTS

FGN 2004/03 - DELIVERY OF ACQUISITION-BASED PROGRAMMES & PROJECTS

FGN 2003/04 - EURO IMPLEMENTATION:CONTINGENCY PLANNING

Archived Finance Guidance Notes can be accessed via the Scottish Government Finance Directorate.