Scottish Public Finance Manual

FGN2026/01 SPFM Amendment: Certificates of Assurance internal control checklist

Certificates of assurance: 

Internal control checklist 

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 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. This year there is increased focus on supporting evidence. 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. 

Changes Made

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 if interest are:

1. Risk management – the section mostly remained the same:

• the questions have been reworded and guidance expanded for clarity of the response required

2. Business planning - the section has some minor amends:

• questions have been reworded for clarity and to ensure 1 query per question

3. Major investment – the section mostly remained the same:

• some questions have been reworded for clarity and to match the response required

4. Project management - the section remained the same

5. Finance management – the section has some amends:

• questions and guidance have been reworded for greater clarity and to ensure 1 query per question
• guidance updated to include AO assessments in 5.1
• 2 additional questions have been moved from the procurement section to this section:
  • electronic purchasing cards
  • prompt supplier payment

6. Fraud – this section mostly remained the same:

• Some minor amends to guidance

7. Procurement - the section has some amends:

• questions have been updated for clarity and to ensure 1 query per question
• 2 questions have been moved from this section to the finance section

8. Human resources - the section has some amends and additional questions:

• questions have been updated for clarity and to ensure 1 query per question
• guidance has been updated for greater clarity
• 7 questions have been added covering;
  • diversity and inclusion
  • staff capability and skills
  • corporate processes re performance, induction, probation, grievance and conduce
  • attendance management
  • management of outside interests and recording of gifts and hospitality
  • corporate processes re workplace, reasonable adjustments and flexible working requests
  • hybrid working

9. Equality and Diversity – the section has some minor amends

• questions have been updated for clarity and to ensure 1 query per question
• guidance has been updated for greater clarity

10. Information – this section has amends and an additional question:

• questions have been updated for clarity and to ensure 1 query per question
• guidance has been updated for greater clarity
• 1 question has been deleted as it forms part of an existing question
• 1 new question has been added re mobile messaging policy and guidance

11. Health and safety - the section has mostly remained the same:

• 1 question has been reworded for clarity and to ensure 1 query per question

12. Sponsored bodies - the section has amends and 3 additional questions:

• questions have been updated for clarity and to ensure 1 query per question
• guidance has been updated for greater clarity
• 3 additional questions have been added to ensure only 1 query per question, these cover:
  • Terms of the framework document
  • Updating the framework document
  • Reviewing and challenging financial information
• questions have been reworded to match the response required
• minor amendments to questions and guidance for sign posting and clarity.

13. Compliance - the section has minor amends:

• questions have been updated for clarity and to ensure 1 query per question
• guidance has been updated for greater clarity

January 2026