FOI/202600513352 · FOI · partially withheld
Techscaler financial reporting and oversight documents: FOI release
Information requested
I am writing to request information under the Freedom of Information (Scotland) Act 2002 regarding the £42.4 million Techscaler contract awarded to CodeBase in July 2022.
The Early Evaluation of the Techscaler Programme 2022-24 (published February 2026) identifies staff costs as the programme's largest expenditure and admits that there were "no formal targets for expenditure" during the mobilization and early delivery phases. To investigate the escalation of these costs from inception to date, please provide:
1. The July 2022 Mobilisation Salary Schedule A copy of the "Staffing and Resource Schedule" or "Mobilisation Budget" submitted by CodeBase in July 2022, detailing the initial projected salary bands and total remuneration for the top five "Senior Lead" or "Executive" roles.
2. Current Senior Remuneration (March 2026) The actual salary bands and total remuneration (including bonuses) for the current top five senior leadership roles within the Techscaler delivery team as of March 2026.
3. Mobilisation Fee Expenditure Audit A granular breakdown of the £1.8 million fixed mobilisation fee. Specifically, identify how much of this fee was utilised for executive-level recruitment and senior management salaries between July and November 2022.
4. Financial Variation Proposals for Pay Copies of any "Variation Proposals" or "Budget Updates" submitted by CodeBase and approved by the Scottish Government that requested the movement of funds from "Programme Delivery" or "Events" into "Staff Costs" or "Senior Management Remuneration".
5. Audit of Fund Transfers Any internal government audit notes or correspondence regarding the movement of Techscaler public funds into CodeBase subsidiary or non-Techscaler operational accounts to cover corporate overheads or executive pay.
Refining the Search
To assist with this search, I am specifically interested in the "Financial Reporting and Oversight" documents mentioned in the 2026 evaluation as having been "strengthened" since programme inception.
Public Interest Note
The government’s own evaluation admitted a "lack of granularity" in reporting and a lack of spending targets in the early years. Given that £22.8 million has already been spent, there is a clear public interest in ensuring that the absence of formal targets did not lead to the misappropriation of funds into unauthorized senior salary increases or incorrect account transfers.
Response
I enclose a copy of most of the information you requested by providing you with copies of the mobilisation table (doc 1), resource profile (doc 2) and management fee (doc 3) tables from the Tech Scalers contract however financial information has been redacted using exemption Section 33(1)(b) Substantial prejudice to commercial interests) and personal information under (section 38(1)(b). The withheld information comprises detailed cost structures, recruitment expenditure, internal fund allocation, and mobilisation modelling. Disclosure would give competitors insight into how CodeBase prices, structures, and staffs its delivery model. The Techscaler delivery model, staffing mix, and cost allocation approach are directly reusable in comparable procurements.
Section 33(1)(b) Substantial prejudice to commercial interests) is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is some public interest in release because of open and transparent government & governance. However, this is outweighed by the public interest in distorting Codebase’s future ability to compete in future procurement exercises as releasing this information would distort competition.
Section 38(1)(b) is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is some public interest in release because of open and transparent government & governance. However, this is outweighed by the release of staff members names that are below Senior Civil Grades.
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested for section 4 or 5.
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Detected exemption language
Response I enclose a copy of most of the information you requested by providing you with copies of the mobilisation table (doc 1), resource profile (doc 2) and management fee (doc 3) tables from the Tech Scalers contract however financial information has been redacted using exemption Section 33(1)(b) Substantial prejudice to commercial interests) and personal information under (section 38(1)(b). Section 33(1)(b) Substantial prejudice to commercial interests) is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. Section 38(1)(b) is subject to the 'public interest test'.