This is an HTML version of an attachment to the Freedom of Information request 'Internal Audit Update 2009'.
 
Diane Scott 
 
[[FOI #25099 email]] 
4 February 2010 
Our Ref: FOI 2009/214 – F0082080 
 
Dear Ms Scott, 
 
Re: Freedom of Information (Scotland) Act 2002 – Request for Information 
 
Thank you for your email which was received by the University on 23 December 2009 timed 
23:05 hours, requesting the following information: 
 
 
On 8 June 2009 you sent me a report entitled Internal Audit 2007/08 having previously 
sent me the first 2 pages of the report in response to an earlier request. 
 
Can you please send me the equivalent report for 2008/09 ie the complete report and 
not just the first 2 pages. 
 
 
We apologise for the delay in responding and thank you for your patience.  
 
University’s Response 
 
The information requested (the Internal Audit Update 2008/09 Annual Report dated 4th 
November 2009) in located in Appendix A attached, subject to the following redactions. 
 
Section 1 of the Act sets out the right of any person requesting information from a Scottish 
Public Authority, such as the University of Glasgow, but this general right is subject to a 
number of exemptions.  After careful consideration and having applied both the “harm test” 
and the “public interest test” set out in the terms of the Act where appropriate, the University 
has reached the conclusion that certain sections of the information you requested should not 
be disclosed.  That is, it is considered that it is not in the interests of the public for the 
requested information to be disclosed at this time, therefore this information has been 
redacted. 
 
Section 33 (1)(b) Commercial interests and the economy 
 
•  The disclosure of the information would, or would be likely to, prejudice 
substantially the commercial interests of any person (including the University).  
 
DATA PROTECTION AND FREEDOM OF INFORMATION OFFICE 
Main Building, University of Glasgow, Glasgow G12 8QQ 
Data Protection: Telephone: 0141-330-3111 E-Mail: [email address] 
Freedom of Information: Telephone:
 0141-330-2523 E-Mail: foi@gla.ac.uk 
The University of Glasgow, charity number SC004401 
 

 
 
 
 
The University of Glasgow considers that some of the information would be likely to prejudice 
substantially the commercial interests of the University and the Faculty of Veterinary Medicine.  
The University refers to the decisions of the Scottish Information Commissioner (“SIC”) where 
the SIC notes that each case must be considered on its own facts and circumstances, having 
regard to factors such as the timing of the request and the competitive environment in which 
the parties operate.  In terms of timing, the University notes that the redacted information 
relates to recommendations and actions that have not yet reached resolution.  The decision of 
the UK Information Commissioner in Derry Council / Ryanair illustrates the importance of 
timing when considering exemptions to disclosure; in this decision, the airport was well 
established at the time of the request for details of the agreement between Derry Council and 
Ryanair.  The timing of the request was a major factor in the Information Commissioner’s 
decision. 
 
Notwithstanding the result of the “harm test”, section 33 of FOISA does not provide an 
absolute exemption to the general entitlement to information. The University has therefore 
considered whether, notwithstanding the exemption, it is in the public interest to release the 
information. 
 
The University has considered the public interest by applying the “public interest test”. That is, 
the University has balanced whether the release of the information is in the public interest 
against whether disclosure would substantially prejudice its own, or another person’s, 
commercial interests. The view of the Office of the Scottish Information Commissioner (OSIC), 
in its advice on the application of the “public interest test”, is that the public interest should not 
be interpreted as “of interest to the public”. That is, the potential release of the information 
must be in the interests of the public and not merely of individual interest. The public interest 
in the disclosure of the information requested is slight. The Faculty of Veterinary Medicine 
operates within a very competitive environment and the public interest is in ensuring the 
continuing success of the University and its activities. The disclosure of the requested 
information, at this time, would be likely to be detrimental to the public interest by inhibiting 
organisations from entering into relationships and working with the Faculty and the University.  
This in turn would threaten a major source of clinical income and could lead to the gaining of 
competitive advantage by rivals. This possible failure to achieve maximum income potential 
would substantially prejudice the commercial interests of the Faculty of Veterinary Medicine 
and the University of Glasgow.  
 
The University has genuine concerns that releasing such information into the public domain at 
this point in time would prejudice substantially its position to successfully provide services in 
the near future, given that possible competitors could identify and exploit recognised areas 
that require improvement.  Together with the fact that efforts to resolve these areas are still 
ongoing, the University is of the opinion that this harm remains real, significant and not merely 
hypothetical. 
The University therefore concludes that the “public interest test”, as required when applying 
section 33 of the FOISA, is met as the disclosure of the information requested at this time 
would prejudice substantially the market position of the Faculty of Veterinary Medicine in 

 
 
 
 
respect to the provision of services. The public interest in withholding the information is 
greater than the public interest in its release.   
 
The supply of documents under the terms of the Freedom of Information (Scotland) Act 2002 
does not give the applicant or whoever receives the information any right to re-use it in such a 
way that might infringe the Copyright, Designs and Patents Act 1988 (for example, by making 
multiple copies, publishing or otherwise distributing the information to other individuals and the 
public). The Freedom of Information (Scotland) Act 2002 (Consequential Modifications) Order 
2004 ensured that Section 50 of the Copyright, Designs and Patents Act 1988 (“CDPA”) 
applies to the Freedom of Information (Scotland) Act 2002 (“FOISA”).   
 
Breach of copyright law is an actionable offence and the University expressly reserves its 
rights and remedies available to it pursuant to the CDPA and common law. Further information 
on copyright is available at the following website: 
 
http://www.ipo.gov.uk/copy.htm 
Your right to seek a review 
 
Should you be dissatisfied with the way in which the University has dealt with your request, 
you have the right to require us to review our actions and decisions. If you wish to request a 
review, please contact the University Secretary, University Court Office, Gilbert Scott Building, 
University of Glasgow, Glasgow, Scotland G12 8QQ or e-mail: [University of Glasgow request email] within 40 
working days. Your request must be in a recordable format (letter, email, audio tape, etc). You 
will receive a full response to your request for review within 20 working days of its receipt.  
 
If you are dissatisfied with the way in which we have handled your request for review you may 
ask the Scottish Information Commissioner to review our decision.  You must submit your 
complaint in writing to the Commissioner within 6 months of receiving the response to review 
letter. The Commissioner may be contacted as follows: 
 
The Scottish Information Commissioner 
Kinburn Castle 
Doubledykes Road 
St Andrews 
Fife 
KY16 9DS 
Telephone: 01334 464610 
Fax: 01334 464611 
Website www.itspublicknowledge.info 
E-mail: [email address] 
 
An appeal, on a point of law, to the Court of Session may be made against a decision by the 
Commissioner. 
 

 
 
 
 
For further information on the review procedure please refer to 
(http://www.gla.ac.uk/services/dpfoioffice/policiesandprocedures/foisa-complaintsandreview/ ) 
All complaints regarding requests for information will be handled in accordance with this 
procedure. 
 
Yours sincerely, 
 
 
 
 
Data Protection and Freedom of Information Office