FOI/202600520206 · FOI · partially withheld
Scottish Government internal audit reports on significant control failures and irregular expenditure: FOI release
Information requested
Please provide all internal Scottish government audit reports for the 2024/2025 financial year which flag significant weaknesses, non- compliance, irregular expenditure, breaches of policy or failures in financial controls.
If this request exceeds the expenditure rules, please limit the scope of the request to senior civil servants and special advisors only for the 24/25 financial year.
Response
Two internal audits from the 2024-25 financial year internal audit plan met the terms of your request. I have listed below the names of the internal audit reports which have been attached as part of this release:
Internal Audit Final Report – Workforce Planning – Reported 21st May 2025 Internal Audit Final Report – Relocations – Reported 25th August 2025
For all attached reports, where applicable, an exemption under Section 38(1)(b)(personal information) of FOISA applies to some of the information you have requested because it is the personal data of a third party. While our aim is to provide information whenever possible, in this instance a small amount of information, i.e. names of junior Scottish Government officials and employees of other organisations, have been redacted from the reports. This exemption applies because 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. Accordingly, some information within the attached documents has been redacted.
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
I have listed below the names of the internal audit reports which have been attached as part of this release: Internal Audit Final Report – Workforce Planning – Reported 21st May 2025 Internal Audit Final Report – Relocations – Reported 25th August 2025 For all attached reports, where applicable, an exemption under Section 38(1)(b)(personal information) of FOISA applies to some of the information you have requested because it is the personal data of a third party. This exemption applies because 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.