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.

FGN2022/03 SPFM amendments: December 2022

The purpose of this note is to announce recent amendments to the Scottish Public Finance Manual (SPFM), specifically the section on Accountability and Annex 3: withdrawal of sponsored body accountable officer status.



The section gives guidance relating to the expansion of the Model Framework Document offering for Public Bodies in relation to the governance and accountability structures of Accountable Officers and Portfolio Accountable Officers for devolved Public Bodies.

Now there are four separate model Framework Documents for the following classifications of Public Bodies:

Please note that there is no expectation that Public Bodies immediately update their current Framework Document to the new version. Any move to the new version should form part of the next review cycle.

In addition, please note detailed guidance on the procedures for handling the withdrawal of sponsored body Accountable Officer status is now at Annex 3.

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