110 George Street
0845 146 1010
Edinburgh EH2 4LH
27 June 2014
Dear Mr Roulston
This letter is in reply to your Freedom of Information request to the Accounts Commission dated 17 June
2014 in which you ask for information about the Central Scotland police force.
Audit Scotland supports the Accounts Commission with their work and I have been asked to reply to you on
this matter for the Commission.
In your request you asked three questions:
Could you please confirm the financial costs of this investigation?
Given that the investigation continues uninterrupted to date have you continued to monitor the
issue for the 2013/14 audit?
Do you intend to include this item in your audit for 2013/14?
Under section 17 of the Freedom of Information (Scotland) Act 2002 (FOISA) I have to inform you that the
Accounts Commission does not hold the information you have requested under question one above. The
Accounts Commission secured Grant Thornton to undertake the 2011/12 annual audit of Central Scotland
police force. Grant Thornton conducted the audit in their own right and professional capacity as external
auditor to the client and reported their findings to the Accounts Commission in the form of the 2011/12
annual audit report. This report was subsequently published on the Audit Scotland website. The auditor not
the Accounts Commission would hold any additional information regarding this audit.
Regarding questions two and three above, the Auditor General for Scotland is now responsible for the audit
of the Scottish Police Authority (SPA). The Auditor General for Scotland has appointed Audit Scotland to
undertake the audit of the SPA for 2013/14. Like the previous auditor, Audit Scotland will conduct the audit in
their own right and professional capacity as external auditor to the client and report their findings to the
Auditor General in the annual audit report.
I informed you, in my letter of 29 April 2014 to a similar request made directly to Audit Scotland, that during
the 2013/14 audit Audit Scotland will look at governance as part of the statutory audit as required under the
Code of Audit Practice and will report any findings in their 2013/14 annual audit report.
Corporate Governance Manager
Right of review and appeal
If you are dissatisfied with how we have handled your information request or would like us to reconsider the
decision we made, please write to: Diane McGiffen, Chief Operating Officer, at 110 George Street,
Edinburgh, EH2 4LH. You should do this as soon as possible and within 40 working days of the date of
issue of our response to your request.
If, after that, you are still not satisfied you can ask the Scottish Information Commissioner to review how we
dealt with your request. This should be done within 6 months after the date of receipt of our response to your
review. The Commissioner is independent of Audit Scotland and can decide whether we acted properly and
according to the Freedom of Information (Scotland) Act 2002.
The Information Commissioner can be contacted at: The Scottish Information Commissioner, Kinburn
Castle, Doubledykes Road, St Andrews, Fife, KY16 9DS, Tel 01334 464 610, email email@example.com