Publication - Advice and guidance
Scottish Public Finance Manual
- Last updated
- 11 September 2023 - see all updates
- Directorate
- Financial Management Directorate
- Part of
- 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.
Contents
Background and applicability
Finance guidance notes
Accountability
Annual accounts
Annual budgeting process
Appraisal and evaluation
Audit committees
Auditor General for Scotland
Banking
Bankruptcy etc.
Best Value
Borrowing, lending and investment
Certificates of assurance
Checking financial transactions
Contingent liabilities
Delegated authority
EU funding
Expenditure and payments
Expenditure without parliamentary authority
Expenditure without statutory authority
Fees and charges
Fraud
Gifts
Governance statements
Grant and Grant in Aid
Income receivable and receipts
Insurance
Internal audit
Local government finance
Losses and special payments
Major investment projects
Maladministration
New services
Non salary rewards
Overpayments
Payments and transfers to UK departments
Public Private Partnerships
Procurement
Property: acquisition, disposal and management
Risk management
Scottish Parliament Public Audit Committee
Settlement, severance, early retirement, redundancy
Spending reviews
Sub-accounts
Subsidy control
Suspense accounts
Tax planning and tax avoidance
VAT
Glossary
Contacts
- First published
- 12 October 2018
- Last updated
- 11 September 2023 - show all updates
- All updates
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Procurement chapter updated.
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Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
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