26 May 2015
Our Ref: FOI Review 2015/08 – F0509699 [FOI Request 2015/53 – F0482039]
Dear Mr Gould,
Re: Freedom of Information (Scotland) Act 2002 – Request for Information
Thank you for your email which was received by the University on 25 May 2015 timed 09:55
hours requesting a Review of our actions, as detailed below. Please pass this on to the person who conducts Freedom of Information reviews.
I am writing to request an internal review of University of Glasgow's handling of my FOI
request 'SFC Financial Memorandum and Internal Audit'.
I note in refusing to provide significant portions of public interest inforfamationyour
comments as follows:
The University of Glasgow considers disclosure of Appendix 2 (page 10) of PwC’s
Internal Audit Annual Report 2013/14 would be likely to prejudice substantially the
commercial interests of PwC as the information relates to a unique methodology
used by PwC.
In addition, the University of Glasgow considers disclosure of Deloitte’s Internal Audit
Annual Reports for the years 2009 - 2014 would be likely to prejudice substantially the
commercial interests of Deloitte as it could adversely affect Deloitte’s relationships
with potential and existing clients. Release of Deloitte’s reports would be likely to
cause concern amongst their public authority clients over the confidential status of
their internal audit reports.
In view of the Scottish HE Code of Good Governance which states inter alia that
"..the Institution has in place appropriate arrangements for engaging with the public
and the wider communities which it serves", I would request a review of the response,
and an explanation of how good, transparent, open governance is served by hiding
DATA PROTECTION AND FREEDOM OF INFORMATION OFFICE
Main Building, University of Glasgow, Glasgow G12 8QQ Data Protection: Telephone:
0141-330-3111 E-Mail: firstname.lastname@example.org
Freedom of Information: Telephone:
0141-330-2523 E-Mail: foi@gla
.ac.uk The University of Glasgow, charity number SC004401
behind a Private Sector code of confidence by a body in receipt of hundreds of
£millions of public funds - particularly in the area of audit which is meant to provide
Has Glasgow University lost its sense of irony?
A full history of my FOI request and all correspondence is available on the Internet at
The University acknowledges receipt of your Request for a Review and confirms that a
response to your request for Review will be sent to you promptly; and in any event not later
than 22 June 2015, as required under the terms of FOISA. The University will contact you if
the University requires any further information.
Data Protection and Freedom of Information Office