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.
This checklist identifies the main issues that need to be considered when introducing a new or updated charging service.
Define the service, and its rationale.
Identify the users.
Decide which organisation is to provide the service.
How is the service to be provided - on line, telephone, personal or postal application, etc.
Set the financial objective for the service.
Carry out any necessary investment appraisal of options for delivery.
Decide how capital and other start up costs are to be met.
Decide which on-going costs are to be recovered.
Decide whether the provider should retain any of the income from charges.
Decide how the service is to be delivered and charged for.
Establish the VAT position.
Clarify any public expenditure issues, eg providing start up costs.
Check that the legal powers to provide the service are adequate.
Decide the charging structure: eg a single service, or several sub-services.
If the service licences or registers people or organisations for an activity, decide whether there should be a single level of charge, or a scale of charges.
Check that there are suitable costing processes in place, including tracking evolution of costs.
Ensure that the performance of the service is monitored and reported to the leaders of the organisation responsible, with scope for feedback to change processes as need be.
For commercial services, consider any competition law implications.
Agree any special arrangements with specific users within the organisation or elsewhere in the public sector.
Consult prospective users (or their proxies) as necessary.
Decide the timetable for introducing the new or adjusted service.
Make sure that, where required, the relevant Scottish Government Finance Business Partner (or equivalent) has approved the proposed package.
Updated links in the Internal Audit section and the Major Investment section.
Adding in Finance guidance note 2026/01 re 2025/26 CoA.
Updating the CoA checklist for 2025/26
Correcting a typo in the Major investment section.
Update to Major Investment section - removal of expired links to a Risk Potential Assessment (RPA) form.
Update to the Major Investment Section to remove 2 paragraphs re IIB.
Further text update to Annex 2 in the Counter Fraud section.
Text updates to the Counter Fraud section: Fraud, Annex 1, Annex 2 and Appendix 1. Also unpublished Annex 3 and Appendix 4.
Paragraph added at the start of Annex B: investment in businesses by Scottish Ministers, part of the Borrowing, lending and Investment section.
Updates to the Property, acquisition, disposal and Management section in line with the SPFM Strategic Review and request to take off line FGN 2024/03 AO Spend Control
Update to a link in the Major Investments section and the addition of FGN 2025/04 and FGN 2025/05.
Update to Major investment section - adding in a section on Digital Portfolio.
Updated links for all framework templates linked in the Accountability section.
Updates include the addition of annexes A, B, C and D. Annexes in the Delegated Authority section.
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.
