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.


Annex 4: portfolio accountable officer certificate

Certificates of assurance: Annex 4

[To be completed by Portfolio Accountable Officers.]

Permanent Secretary

Copy to: Finance

Scottish Government consolidated accounts 20XX-XX: assurance for the governance statement

1. I am aware that, as Principal Accountable Officer, you are required to sign a governance statement as part of the Scottish Government (SG) consolidated accounts. To assist you in that process, I can confirm that I have received and reviewed the required assurances from the Directorates that support me in carrying out my responsibilities as a Portfolio Accountable Officer.

2. Based on that review, the advice of the relevant Audit and Risk Committee, and my own knowledge of internal control matters,[I can confirm that controls in my area of responsibility 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 by you in the governance statement for the SG consolidated accounts] or

[I would draw your attention to the following matters which you may wish to consider when preparing the governance statement for the SG consolidated accounts: details

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

Name

Date

 

Page reviewed: March 2019

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