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 Stand alone FGNs remain extant until such time as the guidance contained therein has either been superseded or absorbed within the SPFM.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 2012/02 - SPFM AMENDMENTS: JANUARY 2012
FGN 2012/01 - GOVERNANCE OF PUBLIC - PRIVATE SECTOR PROJECTS
FGN 2011/02 - SPFM AMENDMENTS: JULY 2011
FGN 2011/01 - SPFM AMENDMENTS: MAY 2011
FGN 2010/03 - SPFM AMENDMENTS: SEPTEMBER 2010
FGN 2009/01 - FINANCIAL MEMORANDA THAT ACCOMPANY SCOTTISH GOVERNMENT BILLS
FGN 2007/03 - NON-MAINSTREAM FUNDING ARRANGEMENTS
FGN 2004/03 - DELIVERY OF ACQUISITION-BASED PROGRAMMES & PROJECTS
FGN 2003/04 - EURO IMPLEMENTATION:CONTINGENCY PLANNING
Archived Finance Guidance Notes can be accessed via the Accountability Policy & Guidance Team within the Scottish Government Finance Directorate. Telephone 0131 244 1462.