The Scottish Government

FINANCE GUIDANCE NOTE 2009-06

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 Acquisition of Property has been amended to remove the reference to the previous administration's relocation policy and to emphasise the need for a post appraisal evaluation to be carried out within six months of acquisition being completed.
• the section on Losses and Special Payments has been revised to provide clarification on the circumstances in which an ex gratia payment might be appropriate.
• the section on Non-Salary Rewards now includes a requirement for the Scottish Government's Finance Pay Policy Team to be consulted prior to the implementation of any non-salary reward scheme.

Other sections of the SPFM that have been reviewed and updated recently, without substantive amendment, include:

• Annual Accounts
• Appraisal and Evaluation
• Bankruptcy Etc
• Major Investment
• Management of Assets
• Severance, Early Retirement and Redundancy Terms
• Tax Planning and Tax Avoidance

Scottish Government Finance Directorate

September 2009