We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Publication - Advice and guidance

Scottish Public Finance Manual

Last updated
5 April 2024 - see all updates
Directorate
Financial Management Directorate
Part of
Money and tax, Public sector

The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.

Supporting documents

Annex B: voluntary severance - governance flowchart

Annex B: voluntary severance  - governance flowchart

Step 1

Public Body prepares 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 the Severance Policy Team, Sponsor Director, Scottish Government People Directorate (SGPD), Finance Business Partner (FBP) and Sponsor Director for advice

Step 4

The Severance Policy Team, SGPD, and FBP consider and scrutinise the business case, they may seek input from their Deputy Director as appropriate, and they may recommend independent expert advice / referral to Ministers as required. They send their comments and advice to the SG Sponsor Team/Lead Contact.

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 to be 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 business case and public body engages with relevant pensions provider as appropriate

Page updated: February 2024

First published
12 October 2018
Last updated
5 April 2024 - show all updates

  1. Replaced Non-Ministerial Offices model framework document

  2. 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

  3. 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.

  4. Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.

  5. Procurement chapter updated.

  6. Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.

Back to top