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The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
This section of the SPFM relates to the assurance framework and the signing of the governance statements provided by Accountable Officers as part of the annual accounts process. The certificates of assurance guidance relates specifically to constituent parts of the Scottish Administration i.e., the core Scottish Government (SG), the Crown Office and Procurator Fiscal Service, SG Executive Agencies, and non-ministerial departments.
The internal control checklist that underpins the assurances from Deputy Directors (or equivalents) to Directors (or equivalents) has been updated. The checklist still covers the same sections as previous versions. All questions and guidance notes have been reviewed and some have been amended and further developed. Please take the time to review the checklist to ensure you are aware of the amendments.
What’s Changed?
Certificates of Assurance:
The sections on risk management, business planning, major investment, project management, financial management, fraud, procurement, human resources, equality and diversity, information, health and safety, sponsored bodies and compliance have been updated.
Specific areas of interest are:
1.Risk management – the section mostly remained the same, however the following has been updated:
question 1.7 and the guidance note now reference use of the Business Impact assessments
question 1.8, the guidance now highlights the responsibility of both corporate services and the business area
2.Business planning - the section mostly remained the same,
3.Major investment – the section mostly remained the same. Guidance has been updated highlighting:
the Digital Scotland Service Standard
the early capability checkpoint review where additional assurance of capacity or resource is required
highlighting the importance of engaging with relevant professions and/or cross-functional teams
4.Project management - the section mostly remained the same,
5. Finance management – the section mostly remained the same.
6. Fraud – the section mostly remained the same,
7. Procurement - the section has mostly remained the same. Some guidance has been updated for clarity, to highlight the importance of engaging with SPPD and the drafting of Strategic Outline Cases.
8. Human resources - the section has mostly remained the same with minor amendments for corporate systems and providing further signposting and clarification of existing guidance.
9. Equality and Diversity – the section has mostly remained the same. Some guidance regarding EQIA’s has been updated to provide further clarity.
10. Information – the section has mostly remained the same with minor amendments to guidance for sign positing and clarity.
11. Health and safety - the section has mostly remained the same with minor amendments to guidance for sign positing and clarity.
12. Sponsored bodies - the section mostly remained the same, with minor amendments to questions and guidance for sign posting and clarity. Question 12.15 has been updated to highlight the Single Scottish Estate Programme and Public Sector Reform.
13. Compliance - the section has mostly remained the same.
adding in Finance guidance note 2026/01 re 2025/26 CoA
Updating the CoA checklist for 2025/26
Correcting a typo in the Major investment section
Update to Major Investment section - removal of expired links to a Risk Potential Assessment (RPA) form.
Update to the Major Investment Section to remove 2 paragraphs re IIB.
Further text update to Annex 2 in the Counter Fraud section
Text updates to the Counter Fraud section: Fraud, Annex 1, Annex 2 and Appendix 1. Also unpublished Annex 3 and Appendix 4.
Paragraph added at the start of Annex B: investment in businesses by Scottish Ministers, part of the Borrowing, lending and Investment section.
Updates to the Property, acquisition, disposal and Management section in line with the SPFM Strategic Review and request to take off line FGN 2024/03 AO Spend Control
Update to a link in the Major Investments section and the addition of FGN 2025/04 and FGN 2025/05.
Update to Major investment section - adding in a section on Digital Portfolio.
Updated links for all framework templates linked in the Accountability section.
Updates include the addition of annexes A, B, C and D. Annexes in the Delegated Authority section.
Update to footnote in the borrowing, lending, and investment section.
Updates to wording of Annex 2 Internal control checklist for Certificates of Assurance.
New FGN note added - FGN 2025/03 financial memoranda that accompany Scottish Government bills.
Updates to the following sections following SPFM Strategic Review: Foreword, Accountability (and annexes), risk and subsidy Control. Also the addition of FGN 2025/02 explaining the updates
Link in point 23 of Settlement, Severance, Early Retirement, Redundancy section updated.
numbering in Annex 2 Internal control checklist for Certificates of Assurance updated due to a typo
Updated Annex 2 Internal control checklist for Certificates of Assurance, added FGN 2025/01 re CoA checklist and added in a word version of the checklist.
updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024.
Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance.
Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex.
Executive agencies model framework document updated.
Non-Ministerial Offices model framework document updated.
Updating the SRO Appointment letter in the documents section to this years dates
Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.
Updates made to model framework document templates.
Updates made to text within Procurement chapter.
Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.
Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms
Replaced Non-Ministerial Offices model framework document
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
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.
Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.
Procurement chapter updated.
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
