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Officeholders Finance Manual

This Finance Manual updates the 2020 Financial Memorandum Manual. It has been updated in accordance with the consultation arrangements. Effective strategic engagement between the SPCB and the Commissioner is essential in order to ensure that the two parties work together as effectively as possible. This Manual sets out a framework within which the Commissioner, as the accountable officer, and the SPCB, as the funding body, are required to operate to ensure that appropriate funding is available for the Commissioner to undertake his statutory functions.

This document must be on our website for governance and audit purposes. It has been created by an external organisation, rather than our office and we are aware that it does not fully meet accessibility requirements.  If you require this document in another format, please contact the Scottish Parliament.

You can download the full manual below.


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Download CYPCS – FINANCE MANUAL 2023 pdf
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