Abstract. The formulation of the background error covariances represented in the spectral space is discussed in the context of univariate assimilation relying on a grid point model, leaving out all the aspects of balances between the different control variables needed in meteorological assimilation. The spectral transform operations are discussed in the case of a spherical harmonics basis and we stress that there is no need for an inverse spectral transform and of a Gaussian grid. The analysis increments are thus produced directly on the model grid. The practice of producing analysis increments on a horizontal Gaussian grid and then interpolating to an equally spaced grid is also shown to produce a degradation of the analysis. The method discussed in this paper allows the implementation of separable and non-separable spatial correlations. The separable formulation has been implemented in the Belgian Assimilation System for Chemical ObsErvations (BASCOE) and its impact on the assimilation of O₃ observed by the Michelson Interferometer for Passive Atmospheric Sounding (MIPAS) is shown. To promote the use of this method by other non-meteorological variational systems and in particular chemistry, the Fortran code developed is made available to the community.