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Publication - Advice and guidance

Scottish Public Finance Manual

Last updated
11 September 2023 - 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

Scottish Public Finance Manual contact information
1 page Word document
14.1 kB
SRO appointment letter
Word document
41.4 kB
SPFM: Project evaluation and post-implementation reviews
Word document
29.2 kB
SPFM: guidance for audit and risk committee members in the core SG
Word document
322.6 kB
SPFM: Fraud: Appendix 2: steps for reporting fraud
Word document
37.9 kB
SPFM: fraud appendix 2 roles and responsibilities
Word document
35.3 kB
SPFM: surplus property internal advertisement
Word document
49.6 kB
SPFM: business needs analysis form
Word document
124.4 kB
SPFM: property space requirement questionnaire
Word document
154.6 kB
SPFM: settlement agreement business case template
5 page Word document
59.9 kB
SPFM: draft information sharing clause
1 page PDF
6.5 kB
SPFM: settlement agreement reporting process flowchart
1 page PDF
10.8 kB
SPFM: settlement agreement business case guidance
4 page PDF
135.2 kB
SPFM: employment information schedule guidance
5 page PDF
140.1 kB
SPFM: employment information schedule for business case
Word document
15.9 kB
SPFM: employment information: confirmation of costs
Word document
12.7 kB
SPFM: letter to council directors of Housing and Finance
1 page PDF
29.3 kB
SPFM: guidance on new procedures for applying for HRA consent
5 page PDF
41.2 kB
SPFM: application form for HRA consent
Word document
193.5 kB
FGN2003/04 Annex A Euro programme product flow diagram guidance
19 page PDF
239.1 kB
FGN2003/04 Annex B Euro programme product flow diagram
1 page PDF
104.8 kB
FGN2003/04 Annex C Euro implementation contingency planning
6 page PDF
106.9 kB
FGN2003/04 Annex D Euro implementation contingency planning
9 page PDF
154.4 kB
FGN2003/04 Annex E Euro implementation contingency planning
1 page PDF
41.3 kB
SPFM: vat guidance notes for government departments
Word document
3.7 MB
SPFM: Investment in businesses by Scottish Ministers: Accountable officer tests flow chart
1 page PDF
236.1 kB
SPFM: Investment in businesses by Scottish Ministers: Other considerations flow chart
1 page PDF
241.2 kB
SPFM: Settlement Agreement - Prior to entering an agreement - Business Case
Word document
60.1 kB
SPFM: Settlement Agreement - Prior to entering into an agreement - supporting documentation
Word document
23.7 kB
SPFM: Settlement Agreement - post agreement - final confirmation of terms
Word document
18.4 kB
SPFM: Voluntary Resignation - Civil Service organisations - Bulk Schemes - Business Case
Word document
64.1 kB
SPFM: Voluntary Resignation - Civil Service organisations - Bulk Schemes - Once Approved Summary Cabinet Office Form
Word document
81.1 kB
SPFM - Voluntary Resignation - Civil Service organisations - Individual Cases - Business Case
Word document
63.5 kB
SPFM: Voluntary Resignation - Civil Service organisations - Individual Cases - Once Approved Summary Cabinet Office Form
Word document
83.6 kB
SPFM: Voluntary Resignation -other public bodies - Bulk - Business Cases
Word document
63.9 kB
SPFM: Voluntary Resignation - other public bodies - individual - Business Cases
Word document
63.4 kB
COVID-19 Funding Ask Template
Word document
29.3 kB
SPFM - Non-Ministerial Offices Model Framework Document
Word document
73.1 kB
SPFM - Executive Non-Departmental Public Bodies Model Framework Document
Word document
74.1 kB
SPFM - Advisory Non-Departmental Public Bodies Model Framework Document
Word document
51.6 kB
SPFM: Executive Agencies Model Framework Document
Word document
70.5 kB
SPFM - Scottish Government’s Internal Certificates of Assurance questions published February 2023 Word doc
Word document
93.7 kB
First published
12 October 2018
Last updated
11 September 2023 - show all updates

  1. Procurement chapter updated.

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

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