We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Publication - Advice and guidance

Scottish Public Finance Manual

Last updated
31 March 2025 - see all updates
Directorate
Financial Management Directorate
Topic
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
File type
1 page Word document
File size
14.1 kB
SRO appointment letter
File type
Word document
File size
170.1 kB
SPFM: Project evaluation and post-implementation reviews
File type
Word document
File size
29.2 kB
SPFM: guidance for audit and risk committee members in the core SG
File type
Word document
File size
322.6 kB
SPFM: Fraud: Appendix 2: steps for reporting fraud
File type
Word document
File size
37.9 kB
SPFM: fraud appendix 2 roles and responsibilities
File type
Word document
File size
35.3 kB
SPFM: surplus property internal advertisement
File type
Word document
File size
49.6 kB
SPFM: business needs analysis form
File type
Word document
File size
124.4 kB
SPFM: property space requirement questionnaire
File type
Word document
File size
154.6 kB
SPFM: settlement agreement business case and employment information schedule
File type
5 page Word document
File size
84.6 kB
SPFM: draft information sharing clause
File type
1 page PDF
File size
6.5 kB
SPFM: settlement agreement reporting process flowchart
File type
1 page PDF
File size
10.8 kB
SPFM: settlement agreement business case guidance
File type
4 page PDF
File size
135.2 kB
SPFM: employment information schedule guidance
File type
5 page PDF
File size
140.1 kB
SPFM: employment information schedule for business case
File type
Word document
File size
15.9 kB
SPFM: employment information: confirmation of costs
File type
Word document
File size
12.7 kB
SPFM: letter to council directors of Housing and Finance
File type
1 page PDF
File size
29.3 kB
SPFM: guidance on new procedures for applying for HRA consent
File type
5 page PDF
File size
41.2 kB
SPFM: application form for HRA consent
File type
Word document
File size
193.5 kB
FGN2003/04 Annex A Euro programme product flow diagram guidance
File type
19 page PDF
File size
239.1 kB
FGN2003/04 Annex B Euro programme product flow diagram
File type
1 page PDF
File size
104.8 kB
FGN2003/04 Annex C Euro implementation contingency planning
File type
6 page PDF
File size
106.9 kB
FGN2003/04 Annex D Euro implementation contingency planning
File type
9 page PDF
File size
154.4 kB
FGN2003/04 Annex E Euro implementation contingency planning
File type
1 page PDF
File size
41.3 kB
SPFM: vat guidance notes for government departments
File type
Word document
File size
3.7 MB
SPFM: Investment in businesses by Scottish Ministers: Accountable officer tests flow chart
File type
1 page PDF
File size
236.1 kB
SPFM: Investment in businesses by Scottish Ministers: Other considerations flow chart
File type
1 page PDF
File size
241.2 kB
SPFM: Settlement Agreement - Prior to entering an agreement - Business Case
File type
Word document
File size
60.1 kB
SPFM: zero value and contractual only settlement business case and employment information schedule
File type
Word document
File size
80.8 kB
SPFM: settlement agreement supporting documentation - final confirmation of terms
File type
Word document
File size
29.4 kB
SPFM: Voluntary Resignation - Civil Service organisations - Bulk Schemes - Business Case
File type
Word document
File size
72.8 kB
SPFM: Voluntary Resignation - Civil Service organisations - Bulk Schemes - Once Approved Summary Cabinet Office Form
File type
Word document
File size
81.1 kB
SPFM - voluntary resignation - Civil Service organisations - individual cases - business case
File type
Word document
File size
72.2 kB
SPFM: Voluntary Resignation - Civil Service organisations - Individual Cases - Once Approved Summary Cabinet Office Form
File type
Word document
File size
83.6 kB
SPFM: Voluntary Resignation -other public bodies - Bulk - Business Cases
File type
Word document
File size
77.2 kB
SPFM: Voluntary Resignation - other public bodies - individual - business cases
File type
Word document
File size
76.3 kB
COVID-19 Funding Ask Template
File type
Word document
File size
29.3 kB
SPFM - Non-Ministerial Offices model framework document July 2024
File type
Word document
File size
73.6 kB
SPFM - executive Non-Departmental Public Bodies model framework document
File type
Word document
File size
72.3 kB
SPFM - advisory Non-Departmental Public Bodies model framework document
File type
Word document
File size
52.4 kB
SPFM: executive agencies model framework document
File type
Word document
File size
70.9 kB
SPFM Certificates of Assurance - 2024-25 - Checklist
File type
Word document
File size
149.4 kB
First published
23 August 2024
Last updated
31 March 2025 - show all updates

  1. Update to footnote in the borrowing, lending, and investment section

  2. Updates to wording of Annex 2 Internal control checklist for Certificates of Assurance.

  3. New FGN note added - FGN 2025/03 financial memoranda that accompany Scottish Government bills.

  4. Updates to the following sections following SPFM Strategic Review: Foreword, Accountability (and annexes), risk and subsidy Control. Also the addition of FGN 2025/02 explaining the updates

  5. Link in point 23 of Settlement, Severance, Early Retirement, Redundancy section updated.

  6. numbering in Annex 2 Internal control checklist for Certificates of Assurance updated due to a typo

  7. Updated Annex 2 Internal control checklist for Certificates of Assurance, added FGN 2025/01 re CoA checklist and added in a word version of the checklist.

  8. updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024.

  9. Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance.

  10. Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex.

  11. Executive agencies model framework document updated.

  12. Non-Ministerial Offices model framework document updated.

  13. Updating the SRO Appointment letter in the documents section to this years dates

  14. Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.

  15. Updates made to model framework document templates.

  16. Updates made to text within Procurement chapter.

  17. Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.

  18. Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms

  19. Replaced Non-Ministerial Offices model framework document

  20. Updates to the Settlement, Severance, Early Retirement and Redundancy section. The main section and Annex's A, B C have all been updated along with updated documents and a Finance Guidance Note to explain the changes

  21. Updated the Certificates of Assurance chapter, Annex 2 with the CoA checklist questions for 2023/24 and added a Finance Guidance note outling the changes.

  22. Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.

  23. Procurement chapter updated.

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

Back to top