The Scottish Government

FINANCE GUIDANCE NOTE 2009-02

SPFM AMENDMENTS

The purpose of this note is to announce recent substantive amendments to the Scottish Public Finance Manual (SPFM). The amendments are as follows:

• the section on Fraud has been reviewed and updated. In particular the Scottish Government Fraud Policy Statement and the Scottish Government Fraud Response Plan, published as annexes to the guidance, have been revised to clarify roles and responsibilities.
• the section on Risk Management has been revised to provide guidance on the basic principles of risk management to all organisations to which the SPFM is directly applicable.

Scottish Government Finance Directorate

March 2009