FOI/202600521256 · FOI · partially withheld
University of Dundee Deloitte finance report: FOI release
Information requested
Can you please provide me with all the reports submitted to you by Deloitte on the finances, accounting, or financial strategies related to the Unviersity of Dundee between January 2025 and June 2026?
Response
I enclose a copy of some of the information you requested.
While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because an exemption(s) under section(s) 30(b) (free and frank provision of advice), 30(c) (prejudice to effective conduct of public affairs, 33(1)(b) (commercial interests and the economy) and 38(1)(b) (personal information) of FOISA applies to that information.
The reasons why the exemptions apply are explained below.
Section 30(b)(i) – free and frank provision of advice
This exemption has been applied to some of the information requested. This exemption recognises the need for Ministers to have a private space within which to seek advice and views from officials before reaching the settled public position. In this instance, some of the material requested comprises draft reports prepared as part of an ongoing process of developing reports. Disclosure of this material, particularly given the commercially sensitive nature of the information, would be likely to substantially inhibit the free and frank exchange of advice by undermining the private thinking space necessary for advice to be developed and refined before it is finalised. This would prejudice the quality of advice available to decision makers.
This exemption 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 releasing this information in the interests of open, transparent and accountable government. However, this is outweighed by the public interest in ensuring a private space where officials can provide full and frank advice to Ministers as part of exploring and refining Government policy, until a robust and fully informed settled position can be reached.
Section 30(c) - prejudice to the effective conduct of public affairs
It is essential for Ministers and officials to be able to communicate, often in confidence, with external stakeholders on a range of issues. Disclosing the content of these communications, particularly without the consent of the stakeholder. is likely to undermine their trust in the Scottish Government and will substantially inhibit communication on this type of issue in the future. Stakeholders will be reluctant to provide their views fully and frankly if they believe that their views or information they share in confidence are likely to be made public, particularly where this relates to a sensitive issue. This would significant harm the Scottish Government's ability to carry out many aspects of its work. and could adversely affect its ability to gather all of the evidence required to make fully informed decisions.
In this particular instance, Deloitte was appointed to undertake specialist work on behalf of the Scottish Government to inform decision making regarding the University of Dundee. The University of Dundee engaged in this process and provided data that otherwise would not have been available to enable the work to be fully informed. This was provided on the expectation this would be kept in confidence given the sensitive nature of the information provided, particularly where it related to information that was of a commercially sensitive nature to the University.
This exemption 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 releasing this information in the interests of open, transparent and accountable government. However, this is outweighed by the public interest in ensuring a private space where scottish Ministers and officials, as well as those undertaking work with a view to providing information to Ministers and officials, can communicate with stakeholders and stakeholders are able to freely share information to ensure fully informed advice and evidence can be reflected in decision making.
Section 33(1)(b) - commercial interests and the economy
This exemption has been applied to some information provided. The reports requested include financial and accounting information in respect of the University of Dundee, as well as future projected future financial position. We have applied this exemption as release of the information would, be likely to, substantially prejudice the commercial interests of the commercial entities involved. Release of this information is likely to weaken the negotiating position of the University of Dundee while providing commercially sensitive information to competitors. It is also likely to impact the University's ability to competitively tender for projects and attractiveness to future investors.
This exemption 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 releasing this information in the interests of open, transparent and accountable government. However, this is outweighed by the public interest in protecting the commercial interests of a body that delivers a key public service and ensuring we are always able to obtain the best value for public money.
Section 38(1)(b) - personal information
This exemption applies to some of the information requested because it is the personal data of a third party i.e. names and contact details, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and section 34(1) of the Data Protection Act 2018. This exemption is not subject to the 'public interest test'. so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
Detected exemption language
While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because an exemption(s) under section(s) 30(b) (free and frank provision of advice), 30(c) (prejudice to effective conduct of public affairs, 33(1)(b) (commercial interests and the economy) and 38(1)(b) (personal information) of FOISA applies to that information. The reasons why the exemptions apply are explained below. Section 30(b)(i) – free and frank provision of advice This exemption has been applied to some of the information requested. This exemption recognises the need for Ministers to have a private space within which to seek advice and views from officials before reaching the settled public position. This exemption is subject to the ‘public interest test’.