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.


Finance Guidance Notes (FGNs) are issued on behalf of the Scottish Ministers as either stand alone guidance or in order to announce substantive amendments to the Scottish Public Finance Manual (SPFM). Stand alone FGNs remain extant until such time as the guidance contained therein has either been superseded or absorbed within the SPFM. FGNs announcing amendments to the SPFM are scheduled to be archived around a year after being issued. All extant FGNs are held within this chapter.

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