36. The Scottish Public Finance Manual is issued by the Scottish Ministers to provide guidance to SG and other relevant bodies on the proper handling and reporting of public funds. It sets out the relevant statutory, parliamentary, and administrative requirements, emphasises the need for economy, efficiency, and effectiveness, and promotes good practice and high standards of propriety.
37. SG continues to work with HIS to establish and maintain funding to support the majority of HIS activities. HIS and SG will mutually agree savings and efficiency targets within the context of HIS delivery of SG priorities.
38. The Sponsor Function finance responsibilities – shared with Health Finance - are:
a. ensuring HIS are aware of their financial duties and SG financial policy, and that guidance is issued timeously;
b. ensure HIS has arrangements in place to provide high quality budget monitoring and forecast information;
c. co-operate with any audit requirements;
d. check appropriate systems are in place at HIS for financial and risk management;
e. check audit systems and arrangements are in place;
f. review annual accounts.
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