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.

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.

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