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.

Appendix: specific exceptions to scope

Some flexibility in relation to the application of certain aspects of this guidance may be appropriate in order to avoid conflict with undertaking core business activities, separate applicable governance or legislation. These are as follows:

1.Where Scottish Enterprise and/or Highlands and Islands and/or South of Scotland Enterprise Company undertake acquisitions or disposals in line with their economic activity objectives. Such activities do, however, remain governed by The Enterprise and New Towns (Scotland) Act 1990, South of Scotland Enterprise Act 2019 and the appropriate Management Statement and Financial Memorandum documents.

2. Where Forestry and Land Scotland undertakes disposals or acquisitions in pursuance of its stated economic, environmental and social policies. Such activities are governed by the Forestry and Land Management (Scotland) Act 2018.

3. Where Scottish Fire and Rescue Service, Scottish Police Authority and/or Police Service of Scotland, which have a specific policy remit to forge links with other public service and community organisations, permit sharing of their premises. This is applicable where the property as a whole is not surplus to requirements and suitable for disposal, but there is capacity and an opportunity to share facilities in support of the policy objective. Such activities remain governed by the Police and Fire Reform (Scotland) Act 2012 and the appropriate Governance and Accountability Framework Documents.

4. Where Prestwick Airport undertakes disposals in line with its economic activity objectives. Such activity remains governed by the Management Statement and Financial Memorandum.

5. Where land and property is subject to Crofting legislation and following this Guidance would conflict with requirements as set out in Crofting Acts.

6. Where Crown Estate Scotland undertakes disposals or acquisition in pursuance of its overall aims, as set out in the Framework Document, Corporate Plan and the Scottish Crown Estate Act 2019. It must always have regard to the requirements of section 11(2) of the Act and, following the Framework Document, to ensure that arrangements are in place to secure Best Value for the organisation and to deliver Value for Money for the public sector as a whole. Any disposals of non-operational property between public sector bodies should be disposed of using the transfer mechanism outlined in the SPFM- Guidelines for the Transfer of Property within the Scottish Public Sector.

7. Where the Scottish Fire and Rescue Service, Scottish Police Authority or Police Service of Scotland undertake minor property transactions which do not support regional or national service delivery and are not novel or contentious.

Page Updated: May 2021


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