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The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
Scottish Public Finance Manual contact information
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: settlement agreement business case template
SPFM: settlement agreement reporting process flowchart
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
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 - 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
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
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