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.

FGN2013/01 SPFM amendments: January 2013

The purpose of this note is to announce recent substantive amendments to the Scottish Public Finance Manual (SPFM). The amendments are as follows:

The model management statement and financial memoranda at Annex 3 of the section on Accountability has been replaced by a model framework document.  It sets out the broad framework within which an executive NDPB will operate and defines key roles and responsibilities which underpin the relationship between the NDPB and the SG.  The model should be used as the starting point for updating all existing framework documents as and when they fall due for revision.

The section on Severance, Early Retirement and Redundancy Terms has been updated to clarify SG clearance arrangements for proposals to offer a financial consideration to secure the voluntary resignation of an employee outwith any existing (and approved) scheme.

The section on Overpayments has been updated to clarify that it is not the role of public sector organisations to advise recipients of overpayments of defences against recovery, particularly in cases where there was evidence of bad faith.


Scottish Government Finance Directorate

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