Question reference: S6W-16271
- Date lodged: 28 March 2023
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Current status: Answered by Shona Robison on 12 April 2023
Question
To ask the Scottish Government whether it will provide an update on its Scottish Public Finance Manual, and whether it has any plans to (a) update and (b) review it.
Answer
The Scottish Public Finance Manual (SPFM) is subject to a programme of regular updates. Specifically, sections are updated as and when amendments are required, due to changes in policy of Scottish Ministers, with the guide also being subject to an annual review. To achieve this SG Financial Management Directorate lead on and liaise annually with policy owners to identify any planned changes to the guide ensuring guidance is updated in real time throughout the year. Significant updates to the guide are communicated to public bodies and to SG via Finance Guidance notes published on the SPFM and provided to Public Bodies via information notices.
The SG is currently undertaking a strategic review of the SPFM during 2023-24. This review will seek to enhance existing processes and frameworks ensuring the SPFM remains up to date, aligned with best practice and accessible to key stakeholders, continuing to promote economy efficiency, effectiveness and high standards of propriety, regularity, and value for money.