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.


Any enquiries from within the Scottish Administration on the content and application of the guidance contained within the Scottish Public Finance Manual (SPFM) should be addressed in the first instance to the relevant portfolio Finance Team and / or specific areas of expertise identified in the guidance. Enquiries from other bodies funded directly from the Scottish Consolidated Fund or from sponsored bodies should be addressed in the first instance to their normal point of contact within the Scottish Government.

All other enquiries should be addressed to the Governance and Risk Team within the Scottish Government Directorate for Financial Management, Victoria Quay, Edinburgh EH6 6QQ.

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