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Publication - Advice and guidance

Scottish Public Finance Manual

Published 12 October 2018
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
74.7 kB

SRO appointment letter v1.0 issue to director SPCD and DG ODO

Word document
37.2 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
22.6 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
224.6 kB
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SPFM: draft information sharing clause

1 page PDF
6.5 kB
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SPFM: settlement agreement reporting process flowchart

1 page PDF
10.8 kB
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SPFM: employment information schedule guidance

5 page PDF
140.1 kB

SPFM: employment information schedule for business case

Word document
20.9 kB

SPFM: employment information: confirmation of costs

Word document
16.7 kB
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SPFM: letter to council directors of Housing and Finance

1 page PDF
29.3 kB
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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
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FGN2003/04 Annex A Euro programme product flow diagram guidance

19 page PDF
239.1 kB
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FGN2003/04 Annex B Euro programme product flow diagram

1 page PDF
104.8 kB
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FGN2003/04 Annex C Euro implementation contingency planning

6 page PDF
106.9 kB
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FGN2003/04 Annex D Euro implementation contingency planning

9 page PDF
154.4 kB
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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
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SPFM: Investment in businesses by Scottish Ministers: Accountable officer tests flow chart

1 page PDF
236.1 kB
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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
16.2 kB

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

Word document
21.0 kB

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

Word document
16.2 kB

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

Word document
28.3 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
29.0 kB

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

Word document
84.0 kB

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

Word document
26.7 kB

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

Word document
27.5 kB
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SPFM: Certificates of Assurance 2019-20 Questions

37 page PDF
299.0 kB

COVID-19 Funding Ask Template

Word document
29.3 kB
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SPFM: Certificates of Assurance 2020-21 questions

17 page PDF
460.4 kB

SPFM: Annex 3: executive NDPB model framework document

Word document
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SPFM: Certificates of Assurance 2021-22 questions

36 page PDF
328.7 kB
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