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Publication - Advice and guidance

Scottish Public Finance Manual

Last updated
5 April 2024 - 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.

Supporting documents

Contacts

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.

First published
12 October 2018
Last updated
5 April 2024 - show all updates

  1. Replaced Non-Ministerial Offices model framework document

  2. 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

  3. 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.

  4. Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.

  5. Procurement chapter updated.

  6. Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.

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