FINANCE GUIDANCE NOTES
Finance Guidance Notes (FGNs) are issued on behalf of the Scottish Ministers as either stand alone guidance or in order to announce substantive amendments to the Scottish Public Finance Manual (SPFM). Stand alone FGNs remain extant until such time as the guidance contained therein has either been superseded or absorbed within the SPFM. FGNs announcing amendments to the SPFM are scheduled to be archived around a year after being issued. Extant FGNs are as follows:
FGN 2008/04 - SPFM AMENDMENTS: DECEMBER 2008
FGN 2008/03 - SPFM AMENDMENTS: SEPTEMBER 2008
FGN 2008/02 - ACQUISITION AND DISPOSAL OF PROPERTY
FGN 2008/01 - SPFM AMENDMENTS: MARCH 2008
FGN 2007/04 - SPFM AMENDMENTS: OCTOBER 2007
FGN 2007/03 - NON-MAINSTREAM FUNDING ARRANGEMENTS
FGN 2005/03 - MAJOR INVESTMENT / CONSTRUCTION PROCUREMENT MANUAL
FGN 2004/06 - FINANCIAL MEMORANDA THAT ACCOMPANY EXECUTIVE BILLS
FGN 2004/03 - DELIVERY OF ACQUISITION-BASED PROGRAMMES & PROJECTS
FGN 2003/04 - EURO IMPLEMENTATION:CONTINGENCY PLANNING
FGN 2003/02 - AUDIT COMMITTEE RECOMMENDATIONS OF GENERAL APPLICATION
FGN 2002/10 - LAYING & PUBLISHING REPORTS
FGN 2001/01 - MONITORING & REPORTING OF HIGH PROFILE PROJECTS
Archived Finance Guidance Notes can be accessed via the Accountability Policy & Guidance Team within the Scottish Government Finance Directorate. Telephone 0131 244 1462.