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.

FGN2015/11 SPFM amendments: November 2015

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

A new annex has been added to the Grant and Grant in Aid section: Annex 3: Grant Funding and Procured Goods and Services Contracts.

The annex provides an accessible guide outlining the differences between Grant funding and Procured goods and services contracts. The annex offers a summary outlining where grant is possible and where a procured goods and services contract is needed. The guidance is designed to clarify and support the decision making process in when grant funding is most appropriate.

Key questions have been developed to support you in deciding whether a grant or a procured contract is appropriate. These are intended to serve as guidance only but may provide a strong indication of which route to follow.

The information in this annex does not signify any change in policy.

Scottish Government Finance Directorate

November 2015

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