Publication - Advice and guidance

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.

Scottish Public Finance Manual
Certificates of assurance

Annex 3: director certificate

Certificates of assurance: Annex 3

[To be completed by Directors (or equivalents).]

Accountable Officer

Copy to: Finance

Annual accounts 20XX-XX: assurance for the governance statement

1. I am aware that you are required [to sign a governance statement as part of the annual accounts for 20XX-XX for which you are directly responsible.] or [to provide an assurance to the Principal Accountable Officer to enable them to sign a governance statement as part of the SG consolidated accounts for 20XX-XX.] To assist you in that process, I can confirm that I have received and reviewed the required assurances (including associated checklists) from Deputy Directors (or equivalents) within my command.

2. Based on that review, and my own knowledge of internal control matters in my area of responsibility [I can confirm that these controls have been, and are, working well. There are, in my opinion, no significant matters arising in my area of responsibility which would require to be raised specifically in the governance statement.] or

[I would draw your attention to the following matter(s) which should be considered in the preparation of the governance statement: details

3. Apart from the above, I can confirm that controls in my area have been, and are, working well. There are, in my opinion, no other significant matters arising which would require to be raised specifically in the governance statement.]

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Page reviewed: March 2019