audit details

Diane Scott made this Freedom of Information request to Glasgow Caledonian University

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was successful.

Dear Sir or Madam,

Can you please send me a copy of your annual report of your audit
committee and a copy of your annual report of your internal auditor
for each of the years ended 2003 to 2008.

Can you please also tell me the identity of your internal audit
provider and the cost of your internal audit service for each of
the years from 2003 to 2008.

Yours faithfully,

Diane Scott

Freedom of Information Enquiries, Glasgow Caledonian University

Dear Ms Scott

Glasgow Caledonian University has received your request for information (below). The University is currently processing this and will get back to you as soon as possible.

Yours sincerely

Freedom of Information Enquiries

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McKay, Pat, Glasgow Caledonian University

[Subject only] FW: Freedom of Information request - audit details

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Dear Sir or Madam,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Glasgow Caledonian University's handling of my FOI request 'audit details'.

A full history of my FOI request and all correspondence is available on the Internet at this address:
http://www.whatdotheyknow.com/request/au...

can you please review the reasons for your decision not to send the reports to this address as you consider that to do so would result in a breach of copyright. In reviewing this I would ask you to take the following matters into consideration:

1 The fact that other universities faced with the same request have been able to comply with it without any apparent breach of copyright

2 The fact that there is an exemption within FOI in relation to the release of information which would otherwise have constituted a breach of copyright.

3 The contradiction between the fact that you are prepared to release the report to me via another email address and the apparent inconsistency between your approach and the "cardinal principle" of FOI that release to a single individual is the same as release to the entire world.
Yours sincerely,

Diane Scott

Freedom of Information Enquiries, Glasgow Caledonian University

Dear Ms Scott

Glasgow Caledonian University has received your request for Review (below). The University is currently processing this and will get back to you as soon as possible.

Yours sincerely

Freedom of Information Enquiries

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Freedom of Information Enquiries, Glasgow Caledonian University

7 Attachments

Dear Ms Scott

The information that you have requested with respect to Audits is attached
to this email and a number following emails (the size of the documents
makes it impossible to send all within one email).

I would like to point out the following

1. The names of the University's Internal Auditors and their costs
can be found in the relevant Annual Audit Committee Reports.

2. Under FOISA the University is not in breach of copyright by
providing you with this information. However the copyright of the Annual
Reports of the University Audit Committee remains with the University and
permission is not given for this to be reproduced.

The copyright of the Internal Audit Reports belongs to the Internal
Auditor and while the University is not in breach of copyright by
providing you with it you would in breach of copyright if you publish it
without their permission. Additionally Price Waterhouse Coopers draw your
attention to the following "As set out in our reports,
PricewaterhouseCoopers LLPs' reports were prepared for Glasgow Caledonian
University and were not prepared with the interests of anyone other than
Glasgow Caledonian University in mind. On this basis,
PricewaterhouseCoopers LLP does not accept any duty of care or
responsibility to any other party."

Yours sincerely

Freedom of Information Enquiries

show quoted sections

McKay, Pat, Glasgow Caledonian University

2 Attachments

EMAIL 2

Dear Ms Scott

The information that you have requested with respect to Audits is attached
to this email and a number following emails (the size of the documents
makes it impossible to send all within one email).

I would like to point out the following

1. The names of the University's Internal Auditors and their costs
can be found in the relevant Annual Audit Committee Reports.

2. Under FOISA the University is not in breach of copyright by
providing you with this information. However the copyright of the Annual
Reports of the University Audit Committee remains with the University and
permission is not given for this to be reproduced.

The copyright of the Internal Audit Reports belongs to the Internal
Auditor and while the University is not in breach of copyright by
providing you with it you would in breach of copyright if you publish it
without their permission. Additionally Price Waterhouse Coopers draw your
attention to the following "As set out in our reports,
PricewaterhouseCoopers LLPs' reports were prepared for Glasgow Caledonian
University and were not prepared with the interests of anyone other than
Glasgow Caledonian University in mind. On this basis,
PricewaterhouseCoopers LLP does not accept any duty of care or
responsibility to any other party."

Yours sincerely

Freedom of Information Enquiries

show quoted sections

Freedom of Information Enquiries, Glasgow Caledonian University

2 Attachments

EMAIL 3

Dear Ms Scott

The information that you have requested with respect to Audits is attached
to this email and a number following emails (the size of the documents
makes it impossible to send all within one email).

I would like to point out the following

1. The names of the University's Internal Auditors and their costs
can be found in the relevant Annual Audit Committee Reports.

2. Under FOISA the University is not in breach of copyright by
providing you with this information. However the copyright of the Annual
Reports of the University Audit Committee remains with the University and
permission is not given for this to be reproduced.

The copyright of the Internal Audit Reports belongs to the Internal
Auditor and while the University is not in breach of copyright by
providing you with it you would in breach of copyright if you publish it
without their permission. Additionally Price Waterhouse Coopers draw your
attention to the following "As set out in our reports,
PricewaterhouseCoopers LLPs' reports were prepared for Glasgow Caledonian
University and were not prepared with the interests of anyone other than
Glasgow Caledonian University in mind. On this basis,
PricewaterhouseCoopers LLP does not accept any duty of care or
responsibility to any other party."

Yours sincerely

Freedom of Information Enquiries

show quoted sections

Freedom of Information Enquiries, Glasgow Caledonian University

2 Attachments

EMAIL 4

Dear Ms Scott

The information that you have requested with respect to Audits is attached
to this email and a number following emails (the size of the documents
makes it impossible to send all within one email).

I would like to point out the following

1. The names of the University's Internal Auditors and their costs
can be found in the relevant Annual Audit Committee Reports.

2. Under FOISA the University is not in breach of copyright by
providing you with this information. However the copyright of the Annual
Reports of the University Audit Committee remains with the University and
permission is not given for this to be reproduced.

The copyright of the Internal Audit Reports belongs to the Internal
Auditor and while the University is not in breach of copyright by
providing you with it you would in breach of copyright if you publish it
without their permission. Additionally Price Waterhouse Coopers draw your
attention to the following "As set out in our reports,
PricewaterhouseCoopers LLPs' reports were prepared for Glasgow Caledonian
University and were not prepared with the interests of anyone other than
Glasgow Caledonian University in mind. On this basis,
PricewaterhouseCoopers LLP does not accept any duty of care or
responsibility to any other party."

Yours sincerely

Freedom of Information Enquiries

show quoted sections

Freedom of Information Enquiries, Glasgow Caledonian University

2 Attachments

EMAIL 5

Dear Ms Scott

The information that you have requested with respect to Audits is attached
to this email and a number following emails (the size of the documents
makes it impossible to send all within one email).

I would like to point out the following

1. The names of the University's Internal Auditors and their costs
can be found in the relevant Annual Audit Committee Reports.

2. Under FOISA the University is not in breach of copyright by
providing you with this information. However the copyright of the Annual
Reports of the University Audit Committee remains with the University and
permission is not given for this to be reproduced.

The copyright of the Internal Audit Reports belongs to the Internal
Auditor and while the University is not in breach of copyright by
providing you with it you would in breach of copyright if you publish it
without their permission. Additionally Price Waterhouse Coopers draw your
attention to the following "As set out in our reports,
PricewaterhouseCoopers LLPs' reports were prepared for Glasgow Caledonian
University and were not prepared with the interests of anyone other than
Glasgow Caledonian University in mind. On this basis,
PricewaterhouseCoopers LLP does not accept any duty of care or
responsibility to any other party."

Yours sincerely

Freedom of Information Enquiries

show quoted sections