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Publication - Advice and guidance

Scottish Public Finance Manual

Last updated
5 April 2024 - see all updates
Directorate
Financial Management Directorate
Part of
Money and tax, Public sector

The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.

Supporting documents

FGN2021/02 SPFM amendments: May 2021

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

Property acquisition, disposal and management: Appendix: specific exceptions to scope

The section gives guidance on procedures for acquisition, disposal and management of assets (property, land and buildings).

Specific exceptions to the scope of the guidance has been amended to clarify obligations of Crown Estate Scotland in respect of disposals and acquisitions in pursuance of its overall aims, as set out in the Framework Agreement, Corporate Plan and the Scottish Crown Estate Act 2019, and specifically in respect of the use of the Transfer of Property within the Scottish Public Sector.

First published
12 October 2018
Last updated
5 April 2024 - show all updates

  1. Replaced Non-Ministerial Offices model framework document

  2. 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

  3. 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.

  4. Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.

  5. Procurement chapter updated.

  6. Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.

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