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

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: employment information schedule guidance

SPFM: employment information: confirmation of costs

SPFM: application form for HRA consent

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

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