FOI/202600507932 · FOI · not held
Ernst & Young information regarding the Scottish Government Bonds contract: FOI release
Information requested
The following information for the period 17 May 2025 to 22 February 2026,
(1.) All correspondence (by email or direct messaging application) between the Scottish Government and Ernst & Young which discusses this contract.
(2.) A list of all meetings (in person or virtual) between representatives of the Scottish Government and Ernst & Young related to this contract. For each meeting, please include the date of the meeting, and a list of the persons who attended.
(3.) All documents related to the meetings listed in answer to question (2.) including briefing materials prepared by either party, and notes or minutes recording what was discussed.
You clarified on 2 March 2026 that your request covers both contract‑management matters and work undertaken as part of delivery under the contract once commenced.
Response
I enclose a copy of the information that we are able to provide.
While our aim is to provide information whenever possible, in this instance the Scottish Government does not have some of the information you have requested. The reasons why we don't have the information are explained below.
We are able to provide a list of all meeting dates between the Scottish Government and Ernst & Young (EY) during the period 17 May 2025 to 22 February 2026.
We also hold attendance information for a meeting on 28 July 2025. We are releasing the names of Senior Civil Service (SCS)‑level Scottish Government officials who attended. The attendees were: Alyson Stafford; Jennie Barugh; Katherine White; Richard Rollinson; Kathy Johnston; Jackie McAllister; Gary Gillespie; [Redacted – s.38(1)(b)]. We have withheld the names of Scottish Government officials below SCS level and the names of all EY staff under section 38(1)(b) of FOISA, as disclosure would contravene data‑protection principles; this approach reflects standard Scottish Government practice.
For personal data contained within the information we are releasing, an exemption under section 38(1) (b) of FOISA applies to names of Scottish Government officials below SCS level, names of all EY staff, and personal identifiers such as email addresses, direct dial and mobile numbers. This exemption is not subject to the public‑interest test.
We are unable to provide the attendance list for the meeting of 29 October 2025 because it was released under FOI 202600504056 on 24 February 2026 and is scheduled for publication within 12 weeks. It is therefore exempt under section 27(1) of FOISA (information intended for future publication). In applying section 27(1), we are satisfied it is reasonable in all the circumstances to withhold the information until the planned publication date and that a publication timetable is already established.
For all other meetings in scope, the Scottish Government does not hold recorded attendance information. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not hold the requested attendance information for meetings other than the two meetings on 28 July 2025 and 29 October 2025.
While our aim is to provide information whenever possible, we are unable to provide the correspondence you requested at Part 1 because the costs of locating, retrieving and providing the information requested would exceed the statutory upper cost limit of £600. Under section 12 of FOISA public authorities are not required to comply with a request for information if the authority estimates that the cost of complying would exceed the upper cost limit, which is currently set at £600 by Regulations made under section 12.
For the documents you requested at Part 3, we are also unable to comply as doing so would exceed the upper cost limit. This part of your request is therefore refused under section 12(1) of FOISA.
To assist you, you may wish to consider reducing the scope of Part 1 and Part 3 of your request in order that the costs can be brought below £600 for example by narrowing the timeframe, or particular types of documents which may allow us to provide further information within the statutory limit. You may also find it helpful to look at the Scottish Information Commissioner's 'Tips for requesting information under FOI and the EIRs' on his website at: http://www.itspublicknowledge.info/YourRights/Tipsforrequesters.aspx.
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
The attendees were: Alyson Stafford; Jennie Barugh; Katherine White; Richard Rollinson; Kathy Johnston; Jackie McAllister; Gary Gillespie; [Redacted – s.38(1)(b)]. We have withheld the names of Scottish Government officials below SCS level and the names of all EY staff under section 38(1)(b) of FOISA, as disclosure would contravene data‑protection principles; this approach reflects standard Scottish Government practice. For personal data contained within the information we are releasing, an exemption under section 38(1) (b) of FOISA applies to names of Scottish Government officials below SCS level, names of all EY staff, and personal identifiers such as email addresses, direct dial and mobile numbers. This exemption is not subject to the public‑interest test. It is therefore exempt under section 27(1) of FOISA (information intended for future publication).