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 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 Sponsor Director, People Directorate (PD), Finance Business Partner (FBP) and Severance Policy Team (FPP) for advice

Step 4

PD, FBP and FPP consider business 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 and the Economy 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: June 2021

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