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Published: 18 July 2023

FOI 2023/24-018 - Finance and procurement information

Report Summary

Issued 5 July 2023, this FOI response provides finance and procurement information held and explains why some of the information is exempt from disclosure.


Response

Much of the information requested can reasonably be obtained. Therefore in relation to the points below this represents a notice in terms of Section 25 of the Freedom of Information (Scotland) Act 2002 - the authority considers that the information is already available, therefore there is no need to provide an alternative right of access to it through FOISA.

To assist, links to the information requested are provided below.

1. Who is the Accountable Officer for the Scottish Police Authority and the Police Service of Scotland, to included role, name and date of appointment?

The Corporate Governance Framework confirms that the Authority’s Chief Executive is designated as Accountable Officer (see section 20).

Information about the Authority’s Chief Executive is available on our website, including name and date of appointment.

 

2. A copy of the Procurement Manual and associated procedures for the Scottish Police Authority and the Police Services Scotland current as of 20th April 2023

Procurement information is available on Police Scotland’s website. Although the Scottish Police Authority is the named Contracting Authority for all Authority and Police Scotland procurement, the procurement function to put in place such contracts is performed by Police Scotland.

The Standing Orders Relating to Contracts are subject to the over-riding provisions of European Union, United Kingdom, or Scottish legislation. They include the duty to secure Best Value in terms of section 37 of the Police and Fire Reform (Scotland) Act 2012.

We would note that the current Procurement Strategy covers the period 2021-2023. Information on review of the strategy is publicly available in a report to the Resources Committee – Item-4-2-procurement-strategy-review

This report states “The Strategy has been reviewed by the Head of Strategic Procurement and wider procurement team and it is considered that no updates are required for the coming 23/24 financial year.” and “It is intended that a new/refreshed Procurement Strategy will be developed and consulted on during 2023 for approval before 24/25 financial year.”

 

6. Copies of the latest Internal and External Audit reports in relation to 5 above.

The latest Internal Audit Report on Stock Management was presented to the Audit Committee in September 2019.

The Scottish Police Authority 2021/22 Annual Audit Report is available on Audit Scotland’s website.

 

7. Details of all losses recorded in relation to 5 above in the last applicable annual accounting period

For the last accounting period with finalised and audited figures the Annual Report and Accounts for 2021/22 provides information on losses, see p.143.

The Annual Report and Accounts for 2022/23 is due for publication in the autumn.

 

11. Details of any delegation of authority from the Accountable Officers between the Scottish Policy Authority and the Police Service of Scotland and any subsequent delegation of authority within those organisations.

The Corporate Governance Framework provides information on delegated authority, see p.72.

Information may also be available by contacting Police Scotland.

 

In relation to the points below we can confirm that information is held by the Authority. Whilst we aim to provide information wherever possible, in some instances, information is exempt in terms of the Freedom of Information (Scotland) Act 2002. Explanation has been provided where this applies.

3. A copy of the full Asset Register of the Scottish Police Authority and the Police Service of Scotland as at 20th April 2023 detailing

a. Fixed Assets by accounting classification and itemised

b. Moveable Assets by accounting classification and itemised

c. Stores and Inventory and itemised

This information is considered exempt under Section 35(1)(a)(b) Law enforcement.

 

4. The most up to date copy of the annual stocktake of Stores

This information is considered exempt under Section 35(1)(a)(b) Law enforcement.

 

10. The current financial criteria used by the Scottish Police Authority and the Police Service of Scotland for the capitalisation of purchases at both contract level and individual item purchased level

An extract from Police Scotland’s Finance Capital Accounting Guidance policy is provided as Appendix 1.

 

The information at points 3 and 4 is considered exempt under Section 35(1)(a)(b) as release of this information would be likely to prejudice substantially the ability of the police to investigate and detect crime, and have a similar detrimental impact on the apprehension or prosecution of offenders.

It would provide an insight into sensitive details such as identifiers for covert vehicles and the location of firearms and ammunition. This would be useful for those intent on wrongdoing and would assist them in circumventing the efficient and effective provision of law enforcement by the police service. This, in turn, would have an adverse impact on the safety of the officers involved and the general public.

This is a non-absolute exemption and requires the application of the public interest test.

Public Interest Test

The public interest factors in favour of disclosure is that:

  • Disclosure of the requested information would allow greater scrutiny of the way public funds are spent and assets and stock held.

The public interest factors in favour of maintaining the exemptions being:

  • The efficient and effective conduct of police operations favours maintaining the exemption as it cannot be in the public interest to release information that would prejudice law enforcement or which is likely to have an adverse impact on the safety of both the public and police officers and staff.
  • The subject matter should not just be of interest, but something which is of serious concern and benefit to the public. It can never be in the public interest to compromise law enforcement which, in turn, may compromise public safety.

The public interest lies in protecting the ability of police operations to be carried out safely and securely. Therefore, on balance, our conclusion is that maintaining the exemption outweighs that of disclosure.

 

Information in relation to the remaining points, 5, 8 and 9 is not held by the Authority. Therefore, this represents a notice in terms of Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

Information may be available by contacting Police Scotland. Detail on how to make a request is available on their website – Freedom of Information - Police Scotland


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