This Framework document sets out how the Scottish Government and NHS Boards work together. The Director-General Health and Social Care (who is also the Chief Executive of NHS Scotland) is required, as Portfolio Accountable Officer, to put a framework in place for each public body she sponsors, as set out in the Accountability section of the Scottish Public Finance Manual. This is to ensure there is clear understanding of the respective responsibilities of the Portfolio Accountable Officer and the appointed Accountable Officer (Chief Executive) of the NHS Board, and the relationship between the Scottish Ministers / Scottish Government and the NHS Board. This circular has been superseded by DL(2025)13.