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The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
Annex 3: withdrawal of sponsored body accountable officer status
When circumstances lead to the withdrawal of a sponsored body Accountable Officer status the sponsored body would also wish to take disciplinary action which may lead to dismissal of the individual concerned. There may be circumstances in which the sponsored body might take the initial decision to suspend the Accountable Officer, with suspension or withdrawal of Accountable Officer status following.
The sponsored body should consult with their finance and internal audit committees and the Scottish Government (SG) and then take the appropriate investigative and disciplinary action (including prompt suspension if necessary), in this case separate action by the SG to consider withdrawal of Accountable Officer status will not be required. Where the SG have not been consulted, separate action is needed.
The relationship between the Principal Accountable Officer and the sponsored body Accountable Officer is governed by public rather than employment law. The Principal Accountable Officer has a duty to act fairly and rationally when making decisions which affects the sponsored body Accountable Officer, notably as to their continued employment.
If the loss of Accountable Officer status leads to dismissal, the dismissing employer will need to show, as a matter of employment law, that they acted reasonably in all the circumstances, and these may include the fairness of any decision to remove that status.
If the body board is contemplating such actions, it is essential that the SG Governance and Accountability Branch, the sponsor team, senior lead director and Portfolio Accountable Officer (assuming they are not the subject) should be made aware of the situation as soon as possible to ensure proper processes are followed with regards to withdrawal.
New FGN note added - FGN 2025/03 financial memoranda that accompany Scottish Government bills.
Updates to the following sections following SPFM Strategic Review: Foreword, Accountability (and annexes), risk and subsidy Control. Also the addition of FGN 2025/02 explaining the updates
Link in point 23 of Settlement, Severance, Early Retirement, Redundancy section updated.
numbering in Annex 2 Internal control checklist for Certificates of Assurance updated due to a typo
Updated Annex 2 Internal control checklist for Certificates of Assurance, added FGN 2025/01 re CoA checklist and added in a word version of the checklist.
updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024.
Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance.
Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex.
Executive agencies model framework document updated.
Non-Ministerial Offices model framework document updated.
Updating the SRO Appointment letter in the documents section to this years dates
Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.
Updates made to model framework document templates.
Updates made to text within Procurement chapter.
Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.
Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms
Replaced Non-Ministerial Offices model framework document
Updates to the Settlement, Severance, Early Retirement and Redundancy section. The main section and Annex's A, B C have all been updated along with updated documents and a Finance Guidance Note to explain the changes
Updated the Certificates of Assurance chapter, Annex 2 with the CoA checklist questions for 2023/24 and added a Finance Guidance note outling the changes.
Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.
Procurement chapter updated.
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
