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.

FGN2019/03 SPFM amendments: June 2019

FGN2019/03 SPFM amendments: June 2019

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

Best Value chapter:

Update to The duty of Best Value paragraph:

The paragraph states that Best Value characteristics have been recently regrouped to reflect the key themes which will support the development of an effective organisational context from which public services can deliver key outcomes and ultimately achieve best value:

  • Vision and Leadership
  • Governance and Accountability
  • Use of resources

  • Partnership and collaborative working

  • Working with Communities

  • Sustainability

  • Fairness and equality

Addition of Local Government paragraph:

That states Local authorities are not subject to the duty of Best Value in Public Services. However they are subject to a similar duty, under the Local Government in Scotland Act 2003. Ministers have issued statutory Guidance on this duty, which is available on the Scottish Government website. In saying that public bodies and local government should have a shared understanding of Best Value especially given the increasing focus on partnership and other collaborative working.

Non Salary Rewards chapter:

Changes to Cash Bonuses etc. paragraph:

The paragraph has been updated to state that if considering the use of cash bonuses to reward individuals and groups, reference must be made to Minister’s Public Sector Pay Policy. Any such scheme which complies with the terms of pay policy may be offered subject to the necessary criteria attached to reward schemes being met. In all such cases the scale of the expenditure must be reasonable for an employer to incur.

Scottish Government Finance Directorate

June 2019

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