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.


Supporting documents

Scottish Public Finance Manual contact information

SRO appointment letter

SPFM: Project evaluation and post-implementation reviews

SPFM: guidance for audit and risk committee members in the core SG

SPFM: Fraud: Appendix 2: steps for reporting fraud

SPFM: fraud appendix 2 roles and responsibilities

SPFM: surplus property internal advertisement

SPFM: business needs analysis form

SPFM: property space requirement questionnaire

SPFM: settlement agreement business case template

SPFM: draft information sharing clause

SPFM: settlement agreement reporting process flowchart

SPFM: settlement agreement business case guidance

SPFM: employment information schedule guidance

SPFM: employment information schedule for business case

SPFM: employment information: confirmation of costs

SPFM: letter to council directors of Housing and Finance

SPFM: guidance on new procedures for applying for HRA consent

SPFM: application form for HRA consent

FGN2003/04 Annex A Euro programme product flow diagram guidance

FGN2003/04 Annex B Euro programme product flow diagram

FGN2003/04 Annex C Euro implementation contingency planning

FGN2003/04 Annex D Euro implementation contingency planning

FGN2003/04 Annex E Euro implementation contingency planning

SPFM: vat guidance notes for government departments

SPFM: Investment in businesses by Scottish Ministers: Accountable officer tests flow chart

SPFM: Investment in businesses by Scottish Ministers: Other considerations flow chart

SPFM: Settlement Agreement - Prior to entering an agreement - Business Case

SPFM: Settlement Agreement - Prior to entering into an agreement - supporting documentation

SPFM: Settlement Agreement - post agreement - final confirmation of terms

SPFM: Voluntary Resignation - Civil Service organisations - Bulk Schemes - Business Case

SPFM: Voluntary Resignation - Civil Service organisations - Bulk Schemes - Once Approved Summary Cabinet Office Form

SPFM - Voluntary Resignation - Civil Service organisations - Individual Cases - Business Case

SPFM: Voluntary Resignation - Civil Service organisations - Individual Cases - Once Approved Summary Cabinet Office Form

SPFM: Voluntary Resignation -other public bodies - Bulk - Business Cases

SPFM: Voluntary Resignation - other public bodies - individual - Business Cases

SPFM: Certificates of Assurance 2019-20 Questions

COVID-19 Funding Ask Template

SPFM: Certificates of Assurance 2020-21 questions

SPFM: Certificates of Assurance 2021-22 questions

SPFM - Non-Ministerial Offices Model Framework Document

SPFM - Executive Non-Departmental Public Bodies Model Framework Document

SPFM - Advisory Non-Departmental Public Bodies Model Framework Document

SPFM: Executive Agencies Model Framework Document

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