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.


Annex A: Settlement agreement flowchart and reporting process

Step 1

Public Body prepares Settlement Business Case with approval of Accountable Officer and seeks advice/clearance as required from SG Sponsor Team / Lead Contact

Step 2

Business Case submitted to SG Sponsor Team / Lead Contact  

Step 3

SG Sponsor Team / Lead Contact send to Sponsor Director, People Directorate (PD), Finance Business Partner (FBP) and Severance Policy Team (FPP) for advice

Step 4

People Directorate, FBP and FPP consider settlement case, seeking input from their Deputy Director as appropriate and recommending independent expert advice / referral to Ministers as required.

Note: If more information is required, the SG Sponsor Team / SG Lead contact seek the required information from the public body

Step 5

Sponsor Team / SG Lead Contact liaise with public body on any cases that breach severance policy and with Portfolio Cabinet Secretary for comments / views. Cabinet Secretary for Finance included in all Ministerial submissions for information 

Step 6

SG Sponsor Team / SG Lead Contact collate responses and provide feedback to public body (including Ministerial comments where appropriate) 

Step 7

Accountable Officer makes final decision on whether to proceed with settlement agreement

Step 8

Public Body to notify Sponsor Team / Lead Contact, copying SG Sponsor Director and SG People Directorate if and when Settlement Agreement is finalised providing details of final agreement

Step 9

SG People Directorate reports annually to Public Audit Committee on Settlement Agreements

 

Page updated: June 2021

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