Public Audit Committee
The 2020/21 audit of Scottish Government Consolidated Accounts: Follow up information
Letter to the Convener from Stephen Boyle, the Auditor General for Scotland, 17 February 2022
Dear Convener
On 20 and 27 January 2022 I briefed the Committee on my Section 22 report on the 2020/21 audit of the Scottish Government Consolidated Accounts. As part of this, Committee members requested further information on the Scottish Government’s financial interventions framework and when it will be published.
Members were interested in the strategic approach to financial interventions generally and how and when the Scottish Government would be publishing the framework for application across the Scottish public sector.
The Scottish Government has advised that it intends to publish the framework as part of an update to the Scottish Public Finance Manual (SPFM) in March 2022.
The SPFM provides guidance to the Scottish Government and other relevant bodies on the proper handling and reporting of public funds. It sets out the relevant statutory, parliamentary and administrative requirements, emphasises the need for economy, efficiency and effectiveness, and promotes good practice and high standards of propriety.
The Scottish Government would be best placed to provide additional detail should this be required by the Committee.
I hope the Committee finds this helpful.
Yours sincerely
Stephen Boyle Auditor General for Scotland