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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.
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 Valuefor 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.
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.