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.
The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
The timing of payment should be stipulated in the contract or in general conditions governing terms of business. Where there is no contractual provision or other understanding or accepted practice governing the time of payment it should be assumed that the suppliers terms are that payment should be made within 30 days of receipt of goods and services or the presentation of a valid invoice or similarly valid demand for payment, whichever is the later. Payments by relevant public sector organisations however should be made in accordance with the Scottish Government target for the payment of invoices within 10 working days of their receipt. Many suppliers should therefore receive payment in advance of their contractually agreed terms. Where payment for low value goods and services is being made by ePC, payment will take place immediately following the supplier’s processing arrangements. This will not be drawn from the operational area budget until the month after the purchase.
2. Works construction contracts
The timing of payment should be stipulated in the contract. The obligation to pay should arise when the work has been completed satisfactorily and validated in accordance with the requirements of the main contract. Payment should normally be made within 30 days of validation as defined in the contract. Payments by relevant public sector organisations however should be considered subject to the Scottish Government 10 working days target for the payment of invoices.
3. Grants or grants in aid
The arrangements for the timing and phasing of payments should be set out in the conditions of grant or the individual sponsored body's framework document and these arrangements should be observed. In cases where the Scottish Government disburses monies which it receives from a third party, such as the European Union, the timing of payment by may depend on the date on which the Scottish Government receives the monies.
4. Other payments
The timing of these payments (e.g. compensation payments) should be subject to the general requirement for payments to be made promptly and, where practicable, within 30 days of a requirement for payment being validated or determined. A delay of more than three months after a requirement for payment had been validated or determined would not normally be consistent with good administration.
Update to footnote in the borrowing, lending, and investment section
Updates to wording of Annex 2 Internal control checklist for Certificates of Assurance.
New FGN note added - FGN 2025/03 financial memoranda that accompany Scottish Government bills.
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
Link in point 23 of Settlement, Severance, Early Retirement, Redundancy section updated.
numbering in Annex 2 Internal control checklist for Certificates of Assurance updated due to a typo
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.
updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024.
Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance.
Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex.
Executive agencies model framework document updated.
Non-Ministerial Offices model framework document updated.
Updating the SRO Appointment letter in the documents section to this years dates
Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.
Updates made to model framework document templates.
Updates made to text within Procurement chapter.
Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.
Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms
Replaced Non-Ministerial Offices model framework document
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
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.
Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.
Procurement chapter updated.
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
