Scottish Information Commissioner Annual Report & Accounts 2015/16 Towards a transparent Scotland Performance Summary

An open culture is not a luxury; it is essential…”

Rosemary Agnew 540We received 540 appeals in Scottish Information Commissioner 2015/16 - a 14% increase

Commissioner’s statement Performance Analysis: Appeals See page 2 See page 4

80% 24% 61%of our appeals came from ordinary There was an 80% increase in Our work to reduce “Failure to members of the public appeals about Police Scotland respond” appeals led to a 24% during 2015/16 decrease

Performance Analysis: Performance Analysis: Appeals Performance Analysis: Appeals Investigations See page 6 See page 7 See page 9

27% 73% There was a 27% increase in of our 2015/16 cases were We met or exceeded almost appeals requiring investigation closed within 4 months all of our investigation performance targets

Performance Analysis: Performance Analysis: Performance Analysis: Investigations Investigations Investigations See page 9 See page 11 See page 12 Annual Report & Accounts 2015/16: Performance Report 1

20%of the cases we closed were of our decisions found wholly or We issued our highest ever resolved without the need for partially in the requester's favour number of environmental a decision information decisions

Performance Analysis: Outcomes Performance Analysis: Outcomes Performance Analysis: Outcomes See page 14 See Page 15 See Page 15

68,156 Access to information FOI and EIR requests is now an established were reported by 97% of participants in our roadshows part of public service public bodies rated them as “good” or “excellent” in 2015/16 Joe FitzPatrick Minister for Parliamentary Business

Performance Analysis: Monitoring Performance Analysis: Monitoring Performance Analysis: Monitoring and improving practice and improving practice and improving practice See page 16 See page 18 See page 20

Our total expenditure for the year was £1.49 million Public awareness of FOI 100%We answered 100% of FOI is at its highest requests within 20 working days ever level

Performance Analysis: Improving access and raising awareness Performance Analysis: Enquiries Performance Analysis: Finance See page 22 See page 26 See page 32 2 Annual Report & Accounts 2015/16: Performance Report

Performance Report Commissioner's statement

Welcome to my 2015/16 Annual Report The greatest challenges to delivering this, and Accounts 1. Like every public body and our day-to-day business, are: in Scotland I operate in an increasingly challenging environment. My organisation • Resource availability: funding, skills and has to adapt, change and develop if we infrastructure. Not just of this office, but are to meet strategic aspirations – not of public authorities and the public just for ourselves but for freedom of generally. This is both directly in relation information in Scotland. to FOI, and in supporting areas such as information management, digital skills In February 2016 I laid my Strategic and citizen engagement. Plan 2016-20 before Parliament. Whilst • Fluctuations in work volumes. Just as highlighting the significant progress in the volume of applications is largely achieving my aim of improving access outside the Commissioner’s control, to information by adding value, my focus the volume of FOI requests is largely was on the future. I set out my vision that outside public authorities’ control. FOI in Scotland will add demonstrable We work with citizens and authorities value to public services and contribute to lever greater value out of FOI positively to the transparency and resources through more positive accountability of public functions in engagement and proactive publication, Scotland. I want to see Scotland build and through improving quality by more on its excellent reputation. knowledgeable application of the law.

I recognise this cannot be achieved • Attitudes and culture towards openness simply by improving the performance and accountability of public services. of my office: it also relies on public This is key. I want to convince public authorities developing their FOI authorities in Scotland that an open performance (particularly in proactive culture is not a luxury; it is essential. publication), and on the public knowing Enforcement of FOI through appeals is about, and using, their access to an integral, and important, part of my information rights. public functions. Equally important are my responsibilities to monitor, promote and give guidance on FOI, and to raise important issues. Read on to find out how we are doing.

Rosemary Agnew Scottish Information Commissioner

Find out more Find out more The Commissioner’s The Commissioner’s Governance 1 The full version of the Scottish Information Strategic Plan 2016-20 Arrangements are available at: Commissioner’s Annual Report and Accounts can be read in full at: www. www.itspublicknowledge. is available online at www.itspublicknowledge. itspublicknowledge.info/ info/governance info/AnnualReports StrategicPlan Annual Report & Accounts 2015/16: Performance Report 3

Performance Report Public functions

The Scottish Information Commissioner is The Commissioner’s statutory functions responsible for promoting the observance include: by Scottish public authorities of freedom Your office is of information legislation and associated • approving Scottish public authorities’ codes of practice. publication schemes providing an • investigating, deciding and enforcing In terms of parts 3 and 4 of the Freedom invaluable service applications in relation to authorities’ of Information (Scotland) Act 2002 handling of information requests for the public (the FOI Act) the statutory functions of the Scottish Information Commissioner • assessing, promoting and monitoring are to: practice FOI requester • giving advice and assistance about • enforce the FOI Act, the Environmental access to information under FOI Information (Scotland) Regulations legislation. 2004 (the EIRs) and the codes of practice issued under sections 60, The Commissioner also investigates 61 and 62 of the FOI Act. and decides appeals about complaints made under the INSPIRE (Scotland) • provide guidance on the FOI Act and Regulations 2009 where the complaint the EIRs to the public and promote the involves a refusal to grant full public following of good practice by Scottish access to a spatial data set or service. public authorities. • give advice to any person on these matters.

Terms used: FOI Freedom of information The FOI Act The Freedom of EIRs The Environmental Information Information (Scotland) Act 2002 (Scotland) Regulations 2004 4 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Appeals Anyone who is unhappy with an authority’s response to an information request has an enforceable right of appeal under FOI law.

Total appeals by legislation % of appeals made under the EIRs

FOI Act EIRs INSPIRE

2015/16 appeals increased by 14% 9% 10% 12% 48 2011/12 2012/13 2013/14 523 2011/12 475 The proportion of EIRs appeals 60 remains consistent with previous 594 14% 14% 2014/15 2015/16 years, but at 14% 2012/13 534 is still relatively small. 67 578 Environmental information 2013/14 511 At 78, we received the highest ever number of appeals under the EIRs: up from 65 last year and 65 just 18 in 2008/09. We attribute the increase to the growing 474 knowledge and confidence in public bodies about identifying and responding to requests for environmental information. 2014/15 409 The Commissioner promotes both the importance of authorities applying EIRs when appropriate, and awareness 78 of EIRs rights. It also reflects increasing public use of rights 540 to access environmental information across a wide range of issues, from planning to windfarms, road maintenance 2015/16 461 1 to genetically modified crops.

The Commissioner received her first appeal under theINSPIRE 1(Scotland) Regulations in 2015/16 Total appeals in 2015/16 540

Did you know? Find out more The INSPIRE Regulations require authorities The Commissioner’s first decision to allow the public to view, download and under the INSPIRE Regulations is at: www. transform spatial information, like map data itspublicknowledge.info/ApplicationsandDecisions/ Decisions/2016/201501539.aspx Annual Report & Accounts 2015/16: Performance Report 5

Reasons for appeals

2014/15 2015/16

The nature and complexity of the Information was withheld 38% Commissioner’s caseload changed 47% significantly. The volume of "failure to respond" cases reduced, while the Failure to respond (no response sent) proportion of appeals about withheld 27% information and more technical aspects 20% of FOI increased. Investigation of these cases is more resource intensive. “Not held” response disputed 14% It involves detailed scrutiny of: the 13% information, how the authorities apply exemptions and the public interest Request not responded to in full (where applicable). 9% 7%

Request refused on 2% Requests can be refused under FOI if a grounds of excessive cost 5% response would cost more than £600. We received 26 such appeals in 2015/16, compared to 10 in 2014/15. Fee or charge disputed 2% 2%

Request deemed “vexatious” 4% A requester can appeal if they feel they or “manifestly unreasonable” 2% haven’t been given adequate advice and assistance. While we only received one appeal about this, advice and Refusal to confirm or deny 2% assistance was a recurrent theme whether information was held 2% in the Commissioner’s decisions.

Request deemed “repeated” 1% 1%

Request deemed "invalid" 1% 1%

Inadequate advice and 0% assistance from authority 1%

Find out more Did you know? See page 10 for more about A “failure to respond” appeal our work to reduce failures is one where an appeal is to respond made following an authority’s failure to respond within the 20 working day timescale 6 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Appeals continued

Who appeals?

2014/15 2015/16 Most appeals are

from the public Public and other 2 59% 61% Media 14% 20% Prisoner 8% 7% Commercial/private enterprise 61% 2% 4% of our appeals came from ordinary members Solicitor (on behalf of client) 6% 4% of the public Elected representative 3% 3% (MP, MEP, MSP, councillor) During 2015/16 appeals from the media rose to Voluntary/campaign organisation 4% 1%

Academic/student 1% 0% Solicitor 2% 0% 20% Trade union 1% 0% Appeals from the voluntary sector fell by Media appeals The rise in appeals from the media from 68 in 2014/15 to 107 in 2015/16 is significant. It is a 57% increase 3% against the previous year and part of a longer term upward trend.

Although the rise is attributable to appeals from a small number of journalists on single, sensitive issues, it is a cause for concern The proportion of as journalists tell us that often they don’t appeal because of the media appeals rose timescales involved. The appeals we received included a number about local authority action to prevent radicalisation, and the use by 6% this year of stop and search powers by the police.

Improving performance 2 “Public and other” represents all individual Our roadshow programme delivers members of the public with no identified training for journalists on making affiliation to an organisation or group. effective, targeted requests. See page 18 Annual Report & Accounts 2015/16: Performance Report 7

Which sector's responses are appealed?

2014/15 2015/16 Most appeals are More than 40% of appeals from the public are about local authorities

2% 3% 3% 1% 3% 1% 1% Police Scotland appeals 4% Appeals made in relation to Police Scotland continued to of our appeals came grow, with an 80% increase in appeals from ordinary members 5% over the last year. of the public 7% 5%

6% 10% 2015/16 81 During 2015/16 appeals 44% 43% from the media rose to 9% 2014/15 45 15% 2013/14 30 23% 15% Police Scotland reported receiving 2,839 information requests in 2015/16: Appeals from the highest in Scotland. Just short of the voluntary 3% of these resulted in appeals to the fell by 44Local government +239674321 Other public authority Commissioner. This is higher than the sector 43+1510531 Most appeals concern local authorities, national average of 0.8%. which is unsurprising given the breadth The NHS of their responsibilities. The Commissioner has been working Non-ministerial office holders with Police Scotland to improve its Scottish Government and its agencies performance. This has included the 3 Scottish Government appeals continue Bodies not covered by the FOI Act delivery of our first sector-specific to fall, down from 23% last year and roadshow for Police Scotland in August Educational institutions 30% three years ago. This is partly due 2015 (see page 18) and two direct to significantly fewer "failure to respond" interventions on performance issues. appeals (see page 10). Publicly-owned companies

Police Culture & leisure trusts Police Scotland appeals are increasing, up from 9% last year and 5% two years ago.

3 Some organisations not covered by Find out more Did you know? the FOI Act may fall within the wider For a breakdown of appeals about Local authority culture & scope of the EIRs, e.g. housing individual authorities, see our public leisure trusts were made associations. authority spreadsheets at www. subject to FOI in April 2014 itspublicknowledge.info/annualreports 8 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Appeals continued

What are appeals about?

FOI law covers all the information held by public authorities. As a result, the appeals we receive cover an enormous range of subjects. The 10 commonest categories, which together accounted for 84% of 2015/16 appeals, are shown below.

10 commonest appeal categories 2014/15 2015/16

Safety and crime 52 111 Administration of the authority 104 98 Planning 23 35

Environment 29 28 Safety and crime appeals rose to 23% this year, from Commercial activities and contracts 18 29 11% in 2014/15. This reflects the rise in appeals about Police Scotland (see page 7), and a large number of Employees 24 26 media appeals on related issues (see page 6). Transport and roads 27 19 Education and learning 22 19 Administration of the authority slipped into second Care (children & older people) 10 20 place for the first time. This covers a diverse range of issues, including information about complaints-handling, Finance & expenses 17 24 internal decision-making and staffing.

Find out more Advice on requesting information from Scottish public bodies is available at www.itspublicknowledge.info/ yourrights Annual Report & Accounts 2015/16: Performance Report 9

Performance Analysis: Investigations We must be sure an appeal is valid before the Commissioner can investigate it. We are only able to investigate appeals that meet specific legal criteria.

A valid appeal must:

concern an information request explain why the requester be made within six months made to an organisation is unhappy with the review of the review response covered by FOI law response

be made after the requester be made after a review If an appeal isn’t valid, we don’t has asked the organisation response is received, or once automatically reject it. Where to review its handling of 20 working days have passed we can we give the requester help and advice. the request (whichever is sooner)

Types of appeal

Invalid Valid "failure to respond"

Valid failure to respond appeals fell by 24%

Valid substantive Our more complex The proportion "substantive" of invalid appeals caseload rose by remained steady at 2014/15

474 145 80 249 27% 30% Substantive appeals Substantive appeals are the 2015/16 most resource intensive for us. 540 The appeals can involve hundreds of pages of information and multiple exemptions. They 163 61 316 require specialist FOI knowledge at all levels of the organisation.

What's next? 2016 sees the launch of an online appeal portal to improve the requester experience and reduce invalid appeals (see page 22) 10 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Investigations continued

Proportion of valid appeals

2014/15 2015/16 Failure to respond Substantive cases

2014/15: 16% Total number 24% of valid appeals:

76% 329 84% 2015/16: Total number 24+76 84+16 of valid appeals: 377 Failure to respond (FTR)

We’ve monitored and reported on valid FTR appeals since 2013/14. We set ourselves Police Scotland the target of reducing valid FTR appeals to 15% of all valid appeals by 2020. We are Police Scotland were the already only 1% away from that, and only 1% away from reducing all FTR appeals to subject of 18 FTR appeals. just 10% of the total. In 2013/14 we received just 1 FTR appeal about them and in 2014/15, 5 2013/14 2014/15 2015/16 FTR appeals. Of the 18, 11 were received in the 6 months April-September and of 94 valid FTR appeals 80 valid FTR appeals 61 FTR valid appeals the 11, 9 were from the media. Of the 7 received October-March, only 1 was FTR - 25% of valid FTR - 24% of valid FTR - 16% of valid from the media and 5 were from the appeals and 16% appeals and 17% appeals and 11% same applicant. The general direction of all appeals of all appeals of all appeals of travel over the 3 years is negative, but following our intervention in 2015 7 authorities subject 6 authorities subject 2 authorities subject the direction of travel in-year would have of 5+ FTR appeals & of 5+ FTR appeals & of 5+ FTR appeals & been positive but for the single requester. collectively accounted collectively accounted collectively accounted for 62% of the 94 for 69% of the 80 for 46% of the 61

The Scottish Ministers The Ministers were the subject of 10 FTR appeals: a significant and welcome reduction on the 25 in 2013/14. The most significant drop followed the Ministers’ own internal review of practice. 9 of the 10 were upheld in favour of the requester or withdrawn without the need for a decision. Nationally, valid FTR appeals accounted for 16% of valid appeals. Ministers were 3% lower than the national average: 13% of valid appeals were about FTR. Of the 10 FTR appeals, 6 were from the media. Along with other public authorities, the Ministers submit statistical data about FOI to the Commissioner, who collates and publishes it quarterly. It is something of an anomaly that the Commissioner received 10 FTR appeals, but Ministers reported 0. Annual Report & Accounts 2015/16: Performance Report 11

Investigations over four months

73% of 2015/16 cases were closed within 4 months

2014/15: The FOI Act requires the Commissioner Total number Appeals closed within 4 months 2013/14 2014/15 2015/16 of valid appeals: to report the number of cases that take Cases closed without investigation longer than four months. We aim to 4 months or fewer 191 148 163 resolve the majority of our cases within this period, although our more complex More than 4 months 0 4 0 cases will often take longer. Sub-total 191 152 163 2015/16: Total number Case closure times Cases closed during investigation of valid appeals: 73% of our cases were 4 months or fewer 99 83 93 completed within 4 months. More than 4 months 19 12 24 This is down from 82% in 2014/15, and just short of our target of 75%. It also Sub-total 118 95 117 reflected an increase in average case Cases closed with decision closure times from 13.8 to 17.2 weeks (although this is still below our target of 4 months or fewer 180 166 118 17.8 weeks). The greatest contributory More than 4 months 139 73 113 factor was the shift in balance between Sub-total 319 239 231 failure to respond and substantive appeals: we had more complex cases All cases with fewer staff to investigate them. Total 4 months or fewer 470 397 374 Despite this, we had a good year. At the end of the year we had no cases over Total more than 4 months 158 89 137 12 months old and we met our target to Total cases closed 628 486 511 close 85% within 6 months. 12 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Investigations continued

Case closure times

Our target exceeded Our target met Our target not met I never realised

% of cases closed Our target Our performance how much work All appeals goes on behind the 4 months or fewer 75% 72% scenes…thank you for 6 months or fewer 85% 88% considering my request 12 months or fewer 97% 99% Average closure time 17.8 weeks or fewer 17.2 weeks FOI requester Invalid appeals 1 month or fewer 80% 79% 2 months or fewer 90% 97% 3 months or fewer 97% 99% Failure to respond appeals 1.5 months or fewer 75% 64% 4 months or fewer 100% 100% Substantive appeals 4 months or fewer 50% 50% 6 months or fewer 75% 79% 12 months or fewer 95% 99%

Our performance targets While we were disappointed not to meet all of our case closure targets this year, our performance was good in light of the challenges we faced:

• an increase in the proportion of complex, substantive cases • receipt of an unprecedented number of appeals towards the end of 2015 • reduced investigator capacity compared to previous years

The net impact of these challenges was to increase the time taken in the early stages of a case. Despite this, we were able to achieve our aim of having no open cases aged 12 months old or more, and to respond to 99% of our cases in under a year.

Improving performance Advise and assist We improved our Our procedures require Investigation Procedures staff to keep parties in 2015/16 to support informed on the progress the resolution of appeals of investigations Annual Report & Accounts 2015/16: Performance Report 13

Average age of open and closed cases

5.0 4.55 Closed during the year (excluding failures to respond) 4.62 4.5 Closed during the year (all cases) 3.92 3.96 Open at end of the year 4.0 3.86 3.73 3.60 3.5 3.18 3.57 Months 3.10 The average age of open cases increased as a result 3.0 3.24 2.71 of; changes in our appeal volumes, case profiles and 2.96 2.5 resources.

2.0 2011/12 2012/13 2013/14 2014/15 2015/16

Age profile of open cases (%)

0-4 months 84% Quality assurance 66% We carry out quality assurance assessments on a selection of cases each month. 63 cases 10% 4-6 months were assessed during 2015/16. Quality assessments 22% examine a range of measures, including compliance 6-12 months 5% with procedures, contact with parties, records 12% management and natural justice. Assessments also At 31/03/2015 consider whether there are examples of good practice 1% 12+ months which could be shared with colleagues. This work 0% At 31/03/2016 reinforces the high quality of our investigations, while Despite the resource challenges, we finished the year with no open identifying any areas where improvements can be cases more than 12 months old. made. We seek to make improvements wherever an issue is identified.

Find out more Improving performance Did you know? Read our Enforcement Policy Our full Performance and We publish a wide range and Investigation Procedures Quality Framework objectives of performance data on a at: www.itspublicknowledge. are available at: http://www. quarterly basis, at www. info/briefings itspublicknowledge.info/ itspublicknowledge.info/ performanceframework operationalperformance 14 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Outcomes An investigation is normally concluded in one of two ways: it is either resolved (to the satisfaction of both parties) or the Commissioner issues a legally-binding decision, setting out any action to be taken.

Appeal outcomes by stage

2014/15 2015/16 Brought forward from previous year 106 94 We brought forward our lowest number of cases in 10 years and carried forward fewer New appeals 474 540 than the previous 5-year average of 135. Total caseload 580 634

Appeals closed in the early stages Reason for closure: Premature or “out of time” 27 27 Withdrawn or abandoned 24 23 Excluded under s484 10 5 Invalid format 29 47 Page 9 has information on when an appeal Body not subject to FOI 8 10 will be invalid. 70% of invalid cases in 2015/16 were because the requester had not told No request for review made 41 33 us why they were dissatisfied. When this No request to public authority 13 18 happens, we advise the requester on what Sub-total 152 163 they need to do. Appeals closed during investigation Reason for closure: Abandoned 2 11 Resolved 93 105 20% of the cases we closed Frivolous or vexatious 0 1 were resolved. This is by far the most common reason for Sub-total 95 117 closure during an investigation. Appeals closed with decision In 63% of these cases some or all of the Decision outcome: requested information was disclosed, and For authority 87 92 in 34% all the information was disclosed. If no information is disclosed, it will usually For requester 103 80 be because either the requester is satisfied Partially upheld 49 59 with our conclusion that no information is Sub-total 239 231 held; or they accept that the information should not be disclosed (e.g. because it Total appeals closed 486 511 is personal data). In every resolved case it is the requester’s choice to withdraw. Total appeals carried forward to next year 94 123

Improving performance What's next? 4 Under section 48 of the FOI Act the Commissioner We updated 15 briefings We will update our remaining cannot investigate cases involving herself, procurators over the year to make our briefings during 2016/17, fiscal or, in most cases, the Lord Advocate. guidance clearer and issue new guidance on the EIRs Annual Report & Accounts 2015/16: Performance Report 15

What does the Commissioner decide? Valid cases closed

2014/15 2015/16 Brought forward from previous year 106 94 25% New appeals 474 540 334 348 35% Partially 2014/15 2015/16 Total caseload 580 634 For upheld requester 60% of decisions found wholly or

Appeals closed in the early stages partially in the requester’s favour The number of valid cases closed, Reason for closure: 40% whether by decision or resolution, For authority Premature or “out of time” 27 27 increased by 4% Withdrawn or abandoned 24 23 Appeals to the Courts: Excluded under s484 10 5 25+40+35 If either party to an appeal Invalid format 29 47 thinks that the Commissioner Decisions issued by legislation Body not subject to FOI 8 10 has made a legal error in her decision, they can appeal to the Court of Session. No request for review made 41 33 192 Four appeals were considered by the No request to public authority 13 18 170 court in 2015/16: three were brought by Sub-total 152 163 requesters and one by the Assessor for Glasgow City Council. The court found Appeals closed during investigation At 61, we issued our highest ever in the Commissioner’s favour in each of FOI

Reason for closure: FOI 61 number of decisions under the EIRs the three appeals brought by requesters, 47 while the Assessor abandoned the Abandoned 2 11 EIR appeal before the hearing. We therefore EIR Resolved 93 105 met our target of successfully defending 2014/15 2015/16 100% of appeals. Frivolous or vexatious 0 1

Sub-total 95 117 The Commissioner published her The Commissioner’s decisions policy setting out when she would Appeals closed with decision seek legal expenses following the Decision outcome: The Commissioner’s 231 decisions covered a wide range of issues, from the shooting successful defence of an appeal in of seals at salmon farms, to alleged rendition flights in Scotland; from penalty charges For authority 87 92 July 2015. This recognises that the for the use of bus lanes in Glasgow to Police Scotland’s use of stop and search. Commissioner is a publicly-funded For requester 103 80 official with a responsibility for good Partially upheld 49 59 All of the Commissioner’s decisions are published on our website, to help everyone financial management. Expenses were get a better understanding of FOI. Visit www.itspublicknowledge.info/decisions. Sub-total 239 231 successfully obtained in three of the above cases, while the fourth is still being pursued.

Did you know? We issued a decision in July 2015 confirming that a housing association was covered by the EIRs, even though it was not covered by FOI 16 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Monitoring and improving practice The Commissioner is responsible for promoting good practice and compliance with FOI law by public bodies, and ensuring that the public are aware of their FOI rights. This work is led by the Commissioner’s Policy and Information team. Statistical data

The Commissioner’s work is informed by a range of data: appeals and their outcomes, Less than 1% of recorded feedback from stakeholders and quarterly statistical data from public authorities. Our statistics portal collates FOI data from Scottish public authorities and makes it information requests freely available for anyone to use as open data. Collectively, this data provides the are appealed to the most comprehensive picture possible of FOI and EIR activity across Scotland. Commissioner

Public authority statistical data: highlights 2014/15 2015/16 % Change Total reported requests 66,767 68,156 2% FOI requests 59,571 60,567 2% 80% EIR requests 7,196 7,589 5% of Scottish public bodies received % EIR requests 11.3% 10.5% 0.8% 5 requests or fewer a week

FOI cost refusals 2,028 2,057 1% % (of total) FOI cost refusals 3.4% 3.4% –

Vexatious, repeated or manifestly 242 315 30% unreasonable refusals 75% Authorities report that three quarters % vexatious, repeated or manifestly 0.4% 0.5% 0.1% of information requests result in some unreasonable refusals or all of the information being provided

Failure to respond 452 295 35% % failure to respond 0.7% 0.4% 0.4%

Response: full disclosure 40,285 39,066 3% Response: partial disclosure 10,024 11,790 18% 6,328 The most commonly reported reason – % full or partial disclosure 75% 75% for refusal is because the authority Response: information withheld 5,399 5,345 1% doesn’t hold the information Response: information not held 5,668 6,328 12%

Total reviews 1,716 1,966 15% % of requests reviewed 2.6% 2.9% 0.3%

Appeals to the Commissioner 474 540 14% % of requests appealed 0.7% 0.8% 0.1%

Find out more Advise and assist The full statistical database If an authority doesn’t is available at https://stats. hold information but knows itspublicknowledge.info who does, they should do what they can to help the requester access it Annual Report & Accounts 2015/16: Performance Report 17

Practice interventions New bodies

The Commissioner introduced her Intervention Procedures in 2015. These set out the February 2016 saw the Scottish circumstances when we will take action in relation to an authority’s FOI performance. Parliament approve its second order While ultimately that intervention may result in formal enforcement action, that is rare. under section 5 of the FOI Act, extending The main aim is to support authorities to help them make improvements in their FOI FOI rights to cover a range of new bodies practice. Interventions are targeted and proportionate, and are made when breaches from September 2016. These include: in practice are identified. There are four intervention levels: • contractors who run privately- managed prisons Level 1 Issue Action • providers of secure accommodation for children Minor failure to follow good Staff alert the authority to the issue • independent special schools of Scottish public bodies received practice and propose remedial action • grant-aided schools

5 requests or fewer a week We contacted the organisations in March 2016, offering guidance, training Level 2 and advice. Training sessions were delivered during Spring 2016. Recurring practice failure Senior staff raise the issue with authority and propose remedial action

Level 3

Serious systemic practice failure Authority required to put in place an action plan to address the failure

Level 4

Consistent, ongoing failure to The Commissioner will use her full comply with FOI law and guidance range of powers to address the problem. May include practice recommendations, assessments or enforcement notices

Improving performance Did you know? What's next? We revised and updated our The section 5 order brings In 2016 the Scottish self-assessment tools for 50 new bodies under FOI Government will consult authorities in 2015/16 and and EIR laws on whether registered will add to them in 2016/17 social landlords should be subject to FOI 18 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Monitoring and improving practice continued

Regional roadshows

The Commissioner’s roadshow programme involves staff Glasgow City roadshow visiting different Scottish regions to deliver bespoke FOI training for a range of audiences. Typically, a roadshow involves events for public authority staff, third-sector organisations and media in the local area.

We delivered three roadshows during 2015/16, including our first sector-specific roadshow, for Police Scotland.

Roadshow content

The content of each roadshow is developed in consultation with participating organisations. Training topics during our 2015/16 roadshows included:

• FOI and personal data • Confidentiality and commercial interests • Charging for information • Evidencing harm Really improved my understanding of FOI • Navigating the EIRs

• Resolving challenging requests Glasgow City roadshow delegate • Appeal-proofing your FOI

• Making FOI work for the voluntary sector Public authorities • Full-day programme for 131 delegates from 28 organisations • FOI and the media • 100% would recommend the event to others • Meeting with local chief executives and senior managers to explore FOI challenges

Third-sector • Delivery of training to 82 third-sector delegates and campaigners, across three sessions • 100% rated the sessions as “good” or “excellent” • Shelter Scotland and Capability Scotland presented powerful stories of their own FOI use

Media • Delivery of training to delegates from Trinity Mirror and BBC Scotland Annual Report & Accounts 2015/16: Performance Report 19

Dumfries & Galloway roadshow Police Scotland roadshow

Very informative session - really enjoyable Well-structured with great interaction

Dumfries & Galloway roadshow delegate Police Scotland roadshow delegate

Public authorities Public authorities • Full-day programme for 70 delegates from 7 public bodies • 65 staff participated in full-day programme • 95% said they were better equipped to handle requests • 100% rated the day as “good” or “excellent” as a result • Meeting with Police Scotland executive team to explore • Meeting with local chief executives and elected members FOI challenges to explore FOI challenges

Third-sector • Delivery of training to local third-sector “Connect” conference At 97%, we significantly exceeded our target of 80% Media • Delivery of training to 10 delegates from two local newspapers of participants rating our roadshow events as "good" or "excellent" 20 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Monitoring and improving practice continued

Conferences, events and networks

The Commissioner and her staff organise and support a wide range of events and engagements, aimed at improving awareness, sharing practice and encouraging networking. Our supported events in 2015/16 included:

Centre for FOI practitioners’ conference

Areas covered: • FOI & open data It's good to hear the • Troubleshooting FOI experiences of other • Re-use regulations organisations • Avoiding an FOI crisis • A-Z of responding 2015 delegate

Holyrood FOI conference

Areas covered: • FOI & open data Access to information is • Accessibility and FOI now an established part • FOI & personal data of public service • UK FOI review • Commercial information Joe FitzPatrick Minister for Parliamentary Business

Network groups

We support a range of public authority Speakers present on a range of network groups, including those for topics, including: Really informative - these local government, the NHS and “other” • FOI and the media bodies listed under FOI. meetings are getting • Integration joint boards better and better Network groups meetings take • Environmental information place across Scotland, hosted by • Challenging requests participating authorities. • Personal data "Other" Bodies Network member

Improving performance Did you know? Find out more The Commissioner and We hosted visits from the Want to get involved? her team spoke at 19 other Information Commissioners of Contact us at enquiries@ events during the year Bermuda, Albania and the Isle itspublicknowledge.info of Man, and a delegation from the Tunisian Government Annual Report & Accounts 2015/16: Performance Report 21

Learning from experience

Decisions Round-up FOI Scotland Forum The Commissioner publishes a regular bulletin rounding-up the During 2015/16 we worked to develop the key learning points from her Decisions, along with learning from FOI Scotland Forum, in partnership with the resolved cases. Knowledge Hub. The Forum provides online space for Scottish practitioners to share FOI knowledge and good practice, with the aim of improving the FOI experience for practitioners and requesters alike. Decisions Round-up in 2015/16 The Forum went on to launch in May 2016, and by September 2016 had 70 members from across the public sector. • 46 Round-ups issued • Published online

• Emailed to over 1,000 subscribers

• 231 decisions issued summarised

• 159 learning points highlighted for requesters and authorities

Register to receive our Round-ups at www.itspublicknowledge. info/roundup, or follow us on twitter at @FOIScotland

We didn’t quite manage to publish an Annual Report of lessons learned from our Very useful indeed Decisions Round-up this year, but we will in 2016/17.

Round-up recipient

Improving performance We’re aiming for a 20% increase in subscribers by 2020 22 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Improving access and raising awareness The Commissioner works to raise awareness of FOI rights among the public, ensuring people know their FOI rights and can access the information they need.

Enabling access Developing knowledge

During 2015/16 the Commissioner launched major new work We conduct annual polling with Ipsos MORI, to measure to reduce the proportion of invalid appeals she receives. awareness of FOI in Scotland. This polling helps us track any She aims to do this by empowering requesters through more changes in awareness, and identify where awareness may immediate, contextual guidance and advice, and so helping be lower. them to submit appeals that are more likely to be accepted for investigation. Work started on developing an online appeal Public awareness of FOI portal. The portal aims to make the process of appealing more 85% straightforward by: 2015 • allowing users to manage the early stages of their 84% own appeals 2014 • providing step-by-step guidance during the appeal, 80% explaining what information is needed and why 2011 • giving plain language advice when an appeal can’t be validated, helping the user get to the stage where a valid 78% appeal can be made 2008 • enabling users to store part-completed appeals, and return 72% to these at a later date. 2005

Our aim was to reduce the proportion of 2015/16 invalid FOI awareness in Scotland is at its highest level appeals to 15%. This was dependent on the launch of our online appeals portal. Technical challenges meant the launch was delayed until 2016/17, so this was not achieved. FOI gives me more confidence in the decisions of public bodies We look forward to reporting the effect of the portal on invalid appeals next year. By March 2020, we aim to have at least 40% of appeals made through the portal. 4% 9% Strongly agree 9% Tend to agree 44% Neither / nor We aimed for 13,500 unique visits to our website in 2015/16 - we achieved 13,111 33% Tend to disagree Strongly disagree

We aim to increase our web traffic by 20% by 2020, as part of our new communications strategy 44Source: Ipsos MORI 2015 +33+9+5 77% feel FOI gives them confidence in public bodies

Did you know? Did you know? We exceeded our target Public awareness of the EIRs, of having 75% of the public measured for the first time, report awareness of FOI was at 27% - 58% lower by 10% than for FOI Annual Report & Accounts 2015/16: Performance Report 23

Raising awareness

FOI awareness is lower amongst young people In response to these findings the Commissioner undertook work, in While our Ipsos MORI research found that awareness of FOI partnership with Young Scot, to develop among the general population was at its highest level, it also children and young people’s awareness found that awareness amongst 16-24 year olds was of FOI rights. We did this through: significantly lower. • promoting FOI information on the Young Scot website Definite awareness of FOI by age group • an FOI quiz, informing young people about their FOI rights in a fun, accessible way Definitely aware of FOI Definitely unaware • an FOI competition • awareness-raising content on social media. General population 71% 10% To coincide with this, we revised the “Your Rights” pages of our website, providing a straightforward, at-a-glance guide to 16-24 year-olds 45% FOI, with links to more detailed guidance on information rights. 27% The full range of resources launched in May 2016.

Despite this, our research found that the underlying principles of FOI were valued by young people. In many cases, support for FOI was slightly stronger amongst young people than amongst the general population.

Agree Disagree General 16-24 population year olds

91% 92% It is important for the public to be able to access information held by public authorities 5% 3% Strongly agree Tend to agree Freedom of information 77% 84% Neither / nor gives me more confidence in the decisions of Scottish Tend to disagree public bodies 12% 7% Strongly disagree 12% 9% Freedom of information is a waste of public money 82% 83% 77% feel FOI gives them confidence in public bodies

What's next? Find out more Did you know? We’ll be exploring more Our at-a-glance guide During 2015/16, we also opportunities to promote to FOI is at www. revised and updated Your FOI to young people itspublicknowledge.info/ Right to Know, our printed in 2016/17 yourrights guide to FOI rights 24 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Publishing information

Publishing information is a statutory duty. It is also so much more as it is a way of engaging with service users. Proactive publication and engagement with service users go hand-in-hand by:

• influencing FOI request volumes • making responding to requests less labour intensive • providing context and reassurance to the public • supporting delivery of Open Data and Open Government Partnership aspirations

Authorities meet their statutory publication duty by publishing information in accordance with a publication scheme, approved by the Commissioner. During 2015/16, constrained resources and a more strategic focus on openness and transparency resulted in the Commissioner reviewing her approach to monitoring publication schemes.

Our intention at the start of the year was to have completed the notification process for the 2015/16 Model Publication Scheme (MPS) within three months (this is where authorities tell us they have adopted the MPS). As you can see from the table, things didn’t quite go to plan because of competing demands on resources.

Publicly-owned Model Publication Scheme Public body Our target company notification 2015/16 submissions submissions

Notification received 80% 50% 30% by due date

Notification received within 95% 73% 48% 1 month of due date

Notification received within 100% 85% 73% 3 months of due date

This resulted in us revising our approach and shifting our focus towards the far more valuable activity of monitoring the effectiveness of authorities’ delivery of their duties. Our aim was to assess whether authorities actually publish the information they are committing to making available.

Towards the end of the year, we commissioned social research company Craigforth to evaluate this using mystery shopping techniques. The report and raw data from the monitoring study were published in July 2016.

Find out more Did you know? The report from the first The Commissioner sits on the Scottish Government’s wave of publication scheme Data Management Board, strengthening the strategic monitoring is available at links between Open Data and FOI. See: www. www.itspublicknowledge.info/ gov.scot/Topics/Economy/digital/digitalservices/ MPSMonitoring2016 datamanagement Annual Report & Accounts 2015/16: Performance Report 25

Performance Analysis: Enquiries

Enquiry response targets Type of enquirer 2015/16

Anyone with a question about FOI in Scotland can contact Most of our enquiries are from the public the Commissioner for advice. The proportion of enquiries we receive from both voluntary 98% of enquires were answered within 5 days organisations and the media grew in 2015/16. We deliver training to both the media and voluntary organisations as part Target Actual of our programme of regional roadshows (see page 18).

85% 1% Elected 98% 1% Academic/student representative % answered in 5 days (MP, MEP, MSP, Councillor) 2% Solicitor 1% Prisoner 100% 3% Voluntary/ 100% campaign organisation % answered in 20 days Commercial/ 54% Public 3% 5 private enterprise and other

Total enquiries by year 6% Media

We’ve answered more than 18,900 enquiries since FOI was introduced in 2005 2,008 28% Public authority 1,817 1,714 1,678 1,554 55+286321 2011/12 2012/13 2013/14 2014/15 2015/16

The number of enquiries continued to fall from our 2013/14 peak. In 2014 we introduced an automated message which redirects callers with a data protection enquiry to the (UK) Information Commissioner. This helps our staff focus on the enquiries that are within our remit.

What's next? Got a question? We like to challenge ourselves Contact us on 01334 5 “Public and other” represents all individual so have set ourselves the 464610 or enquiries@ members of the public with no identified affiliation target of responding to 90% itspublicknowledge.info to an organisation or group. of enquiries in 5 days 26 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Information requests Want to know more about the work of the Commissioner, but can’t find the information on our website? Just ask.

Request for information held by Commissioner 2014/15 2015/16 Brought forward from previous year 1 0 100% We met our target of answering 100% New requests 185 153 of requests and 100% of requests for FOI Act 180 152 review within 20 working days EIRs 5 1 Total requests 186 153 Requests closed 186 149 66% Information provided in full 31 14 66% of requests were for information we didn’t hold (people sometimes think Information partially supplied 17 18 we hold all of Scotland’s public information) Information not held by the Commissioner 115 99 Information not supplied 23 18 Request withdrawn 8 8 Repeat request 0 2 10 One requester was responsible Exempt 11 7 for 8 of our 10 2015/16 subject Neither confirm nor deny 1 0 access requests Information request invalid 3 1

No. of requests open at end of year 0 4 No. of times a fee was charged 0 0 82% Where we held information, Requests for review 4 3 we provided some or all of the Internal review upholds original decision in full 2 2 information in 82% of cases

Internal review partially upholds original decision 2 0

No. of requests for review open at end of year 0 1 If we don’t hold information, Subject Access Request we point the requester to 2 10 (Data Protection Act) where they might get it (if we know), or tell them about relevant Proportion of requests answered within information we do hold statutory timescales: No. of requests answered within statutory 186 149 timescales We recognise the importance No. of requests answered outwith statutory of responding to FOI requests 0 0 timescales promptly which is why in 2016/17 we aim to respond to 60% % answered within statutory timescales 100% 100% in 5 days and 100% in 20 days Annual Report & Accounts 2015/16: Performance Report 27

Performance Analysis: Corporate management The Commissioner routinely reviews and assesses operational performance, ensuring that her office functions as efficiently and effectively as possible.

Summary of sustainable growth 2015/16 Statutory reporting

Changes since our 2007/08 baseline was set: The Commissioner’s statutory reporting duties require her to: • lay an Annual Report (this document) • lay audited accounts Total CO 2 • report expenditure on travel, public relations, consultancy, emissions 31.25% etc. on a quarterly basis, in accordance with the Public Services Reform (Scotland) Act 2010 (PSRA) reporting requirements.

Each of these duties was fulfilled in 2015/16. The PSRA also requires that the Commissioner report on steps taken to: Building energy emissions 33.08% • improve efficiency, effectiveness and economy in the reduction exercise of her functions, and • promote and increase sustainable growth.

Our work to meet the former requirement is detailed throughout this Report. With regard to the latter, our 33.86% Travel emissions Environmental Policy details a number of objectives through reduction which we aim to manage, and, where possible, reduce any impacts on the environment from our activities – a challenge for a small, single-site organisation with limited scope.

Recycling 155.93%155.93% reduction

Find out more The Commissioner’s full accounts, quarterly PSRA reports and statement on sustainable growth are published online at: www.itspublicknowledge.info/ FinancialPerformance 28 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Corporate management continued

Satisfaction with our service

We invite both parties involved in an appeal to give us anonymous feedback at Most people are satisfied the end of an investigation. While feedback is good, we have seen a steady decline in the number of people giving us feedback, often because they make several with our investigations appeals or because as an authority they are subject to multiple appeals. We are service, regardless of their considering whether the response rate means this remains a cost effective way case outcome of gauging satisfaction.

Overall satisfaction with our service (authorities and requesters)

Only 8% of respondents reported 2013/14 79% 12% 9% dissatisfaction with our service meaning we exceeded our target of 75% of respondents expressing more satisfaction 2014/15 81% 12% 7% than dissatisfaction. Even when a decision found in favour of the public authority, only one in five requesters felt 2015/16 74% 18% 8% dissatisfied with our service.

Satisfied Neither/nor Dissatisfied

Satisfaction with elements of our service 2015/16

Fairness 83%

Leaflet/website 84%

Communication 95%

Helpfulness 91%

Time taken 61%

Improving performance What's next? If feedback highlights there We will review how we is something we can do to collect feedback during improve user experience, 2016/17 we will Annual Report & Accounts 2015/16: Performance Report 29

Compliments recorded 2015/16

"I’m really surprised at how "You provide a much-needed "My submissions to you were open and helpful you are… public service, which is promptly acknowledged. it’s very refreshing to see greatly appreciated." Your service was excellent." how supportive your organisation is!"

"It’s encouraging that there "Thank you for the way my are some services which investigation was handled. realise what a public I’m disappointed by the service is meant to do. decision, but not by the way Very helpful throughout." it was conducted."

"I was pleasantly surprised "Good, clear plain "My initial appeal was invalid, at how approachable all English communications, but you helped me make the staff were. I was put explaining procedures." a valid appeal. You really completely at ease during work by the spirit and a stressful time." letter of FOI law." 30 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Corporate management continued

Complaints about our service

Performance Target Our Achievement

Complaints received 9

95% resolved in 5 days 83% resolved in 5 days Resolved at front-line 3 100% resolved in 10 days 100% resolved in 10 days

95% resolved in 20 days 100% resolved in 20 days Investigated 6 100% resolved in 40 days 100% resolved in 40 days

Upheld 0 Less than 20% of Partially upheld 0 complaints upheld 100% not upheld or partially upheld Not upheld 6

We received just 9 complaints in 2015/16

Six of these could not be resolved at the front-line and proceeded to full investigation. Most were from individuals unhappy with an aspect of our working practices or procedures. This included one person unhappy that their appeal to us was considered vexatious, and one who was unhappy with our decision to restrict contact with them, in line with our Unacceptable Actions Policy. None of the complaints we investigated in 2015/16 were upheld. Annual Report & Accounts 2015/16: Performance Report 31

Performance Analysis: Information and records management

Managing our records

The Commissioner both recognises and promotes good records management. She tries to lead by example and has made the efficient and secure management of information an ongoing priority. During 2015/16 we:

managed records effectively and in line with our comprehensive Information and Records Management Policy and Handbook, and in accordance with the requirements of the Public Records (Scotland) Act 2011

concluded the implementation of a new approach to managing the key documents which inform and support our work

enhanced the security of our information

upgraded our case management system, which will give staff access to automated real-time performance reports

enhanced our publication scheme Guide to Information: enabling easier access to the information we publish; improving navigation; and adding new information about our publicly available datasets

Improving performance We undertook a full internal audit of our corporate governance, concluding that our arrangements are “robust” 32 Annual Report & Accounts 2015/16: Performance Report

Performance Analysis: Finance

Financial performance Payment to suppliers

The Commissioner receives funding through the Scottish We are committed to the CBI Prompt Payment Code for Parliamentary Corporate Body (SPCB). The SPCB has the the payment of invoices for goods and services received; power to approve the Commissioner’s budget. a voluntary initiative to improve payment performance and support businesses. The aim is to ensure suppliers are paid The Commissioner’s financial performance is set out in full in within 10 days of receipt of invoice. These terms were met in her Accountability Report, which is published alongside this 100% of all undisputed invoices received. In the case of Performance Report. In summary: disputed invoices (5% of invoices), these were paid within 10 days of the dispute being settled. The Commissioner’s net expenditure on operating activities for the year ended 31 March 2016 totalled £1,490,000 (2014-15: £1,559,000). This included non-cash items totalling £38,000 (2014-15: £105,000). In addition there was £100,000 (2014-15: £18,000) of capital expenditure, the majority of which related to upgrades to IT hardware and software. Total net expenditure for the period was therefore £1,590,000 (2014-15: £1,577,000).

Cash funding from the SPCB of £1,561,000 (2014-15: £1,517,000) was within the agreed cash budget for the financial year of £1,563,000 (2014-15: £1,517,000).

During 2015-16 the Commissioner defended five new legal challenges to formal notices issued by the Commissioner, together with one ongoing challenge. Costs of £58,431 were incurred in defending appeals to the Courts.

Rosemary Agnew Scottish Information Commissioner

Improving performance Did you know? We settled 100% of We met our target of undisputed invoices within achieving no more than 10 days, exceeding our a 5% variance in spend 95% target against budget

Scottish Information Commissioner 2015/16 Accountability Report 36 Annual Report & Accounts 2015/16: Accountability Report

Accountability Report: Corporate governance report

Commissioner’s report

Background Provision of information to employees 1. Our accounts have been prepared in accordance with 9. We have adopted the principles of openness and paragraph 5(2) of Schedule 2 of the FOI Act. participation in our organisation and place a high level of importance on both informing and consulting staff. We do so 2. Rosemary Agnew took up her appointment as by routinely publishing minutes of meetings, providing open Commissioner on 1 May 2012 for a fixed term of six access to management papers, through oral and written years. She is the designated Accountable Officer and is briefings and by staff meetings and events. Information is accountable to the Scottish Parliament for the finances of only withheld where this can be shown to be justified or the Scottish Information Commissioner. where a duty of confidence is owed to a third party. 3. The Commissioner receives funding through the Scottish Parliamentary Corporate Body (SPCB) which has the power Pension costs to approve the Commissioner’s budget. 10. The Commissioner and her staff are eligible to become members of the Civil Service pension arrangements. Senior Management Team 4. The Commissioner’s Senior Management Team comprises: Audit • Rosemary Agnew, Scottish Information Commissioner 11. The Commissioner’s accounts are audited by auditors appointed by the Auditor General for Scotland in accordance • Sarah Hutchison, Head of Policy & Information with paragraph 5(2) of Schedule 2 of the FOI Act. Audit • Margaret Keyse, Head of Enforcement Scotland was appointed as the Commissioner’s auditors for • David Lowrie, Head of Operational Management a five-year period from 2011/12 to 2015/16. External audit received no fees in relation to non-audit work. Personal data-related incidents 5. There were no significant personal data-related incidents during 2015/16.

Register of interests 6. Declarations of Interest for the Senior Management Team are published on the website with their biographies and updated each year. Declarations of Interest of other staff are held where required.

Disclosure of information to auditors 7. As Accountable Officer, as far as I am aware, there is no relevant audit information of which the auditors are unaware. I have taken all reasonable steps that ought to have been taken to make myself aware of any relevant information and to establish that the auditors are aware of that information.

Social and community engagement 8. The freedom of information laws give anyone, anywhere in the world, the right to access information held by Scottish public authorities. We engage directly with social and community issues in the ways that we provide support, advice and guidance to requestors and authorities, and through our enforcement work. Annual Report & Accounts 2015/16: Accountability Report 37

Statement of Accountable Officer’s responsibilities Governance statement

12. Under paragraph 5(2) of Schedule 2 of the FOI Act, the Governance framework: scheme of control Scottish Information Commissioner is required to prepare a 16. As Accountable Officer I am responsible for maintaining a statement of accounts for each financial year, in conformity sound system of governance. Governance systems must with the direction of Scottish Ministers. ensure appropriate levels of internal control and support the achievement of the organisation’s aims and objectives, while 13. The accounts are prepared on an accruals basis and must safeguarding assets and the funds approved by the SPCB give a true and fair view of the state of affairs of the Scottish for which I am responsible. Information Commissioner and of its net resource outturn, application of resources, changes in taxpayers’ equity and 17. I have in place a scheme of control, the key features of cash flows for the financial year. which are: 14. In preparing the accounts, the Accountable Officer is (i) The Commissioner holds the role of Accountable Officer. required to comply with the requirements of the Financial (ii) The Commissioner leads a Senior Management Team Reporting Manual (FReM) and in particular to: (SMT) whose membership is the Commissioner and (i) observe the Accounts Direction including the relevant the Heads of Department with overall responsibility for accounting and disclosure requirements, and apply the operation and development of the organisation. suitable accounting policies on a consistent basis Individual members of the SMT have delegated authority to make decisions as set out in the (ii) make judgements and estimates on a reasonable basis Commissioner’s Scheme of Delegation. The SMT (iii) state whether applicable accounting standards, as set has formal meetings each quarter which focus on out in the FReM, have been followed, and disclose and governance, and minutes of its meetings are published explain any material departures in the accounts on the Commissioner’s website at: http://www. (iv) prepare the accounts on a going concern basis. itspublicknowledge.info/home/AboutSIC/Governance/ ManagingOSIC.asp 15. The SPCB has appointed Rosemary Agnew as Accountable Officer of the Scottish Information Commissioner. The (iii) The SMT also meets weekly on an informal basis to responsibilities of the Accountable Officer (including discuss routine operational issues. Any governance- responsibility for the propriety and regularity of the public related decisions taken at these meetings are ratified at finances) for keeping proper records and for safeguarding the quarterly governance meeting. assets are set in the Memorandum to the Accountable (iv) Day-to-day operational management is the Officer of the Scottish Information Commissioner. responsibility of individual Heads of Department, their deputies and staff. The managers are responsible for delivering the business to achieve aims and objectives. They report on operational performance and issues to the SMT. (v) External scrutiny is provided by external auditors appointed by the Auditor General for Scotland and the Scottish Information Commissioner’s Advisory Audit Board (AAB) as set out in its purpose and objectives at: http://www.itspublicknowledge.info/home/AboutSIC/ Governance/AdvisoryAuditBoard.asp. In addition, the Commissioner maintains a contract for the provision of an internal audit service with an independent firm. 38 Annual Report & Accounts 2015/16: Accountability Report

Accountability Report: Corporate governance report continued

Governance statement (cont.)

18. The Scottish Information Commissioner has established Management of risk governance arrangements. These are detailed in the 24. There is a Risk Management Policy, which is reviewed document “Governance Arrangements” which, together annually. The SMT maintains a Strategic Risk Register and a with the supporting document “Governance Reporting comprehensive Operational Risk Register which are actively Arrangements”, is published on the Commissioner’s website managed and updated every quarter and month, at: http://www.itspublicknowledge.info/home/AboutSIC/ respectively, as a minimum. Governance/GovernanceFinance.aspx. 25. Together, these provide an ongoing system which identifies 19. The scheme of control is designed to manage rather than key risks and evaluates their potential impact on the eliminate the risk of failure to achieve aims and objectives. achievement of strategic and operational objectives, and the It can, therefore, provide only reasonable and not absolute control measures in place or needed either to eliminate or assurance of effectiveness. Systems exist and will continue mitigate the impact and/or reduce the likelihood of to be developed to identify and evaluate risks and manage occurrence. The evaluation of risk involves assessing its them efficiently, effectively, economically and proportionately. nature and extent so that effective and affordable control Processes within the organisation have regard to guidance to measures can be implemented. public bodies in Scotland issued by Scottish Ministers and by HM Treasury. Review of effectiveness of internal control and risk management Review and assessment of effectiveness 26. The Risk Management Policy has been considered by the 20. It is part of my Accountable Officer’s responsibilities to AAB which confirmed that it provided the Commissioner review the effectiveness of the scheme of control. My review with appropriate assurance. is informed by: 27. The Risk Management Policy and Registers have been (i) reports and comments made by the external auditors effective in enabling the SMT to reduce demonstrably the (ii) the work of the SMT organisation’s risk profile. They also set out target risks which inform priorities when formulating the annual (iii) the strategic direction of the organisation Operational Plan. (iv) reports from internal audits and reviews on the adequacy and effectiveness of the scheme of 28. All matters requiring a formal decision by the SMT internal control must include an assessment of the impact on risk. This, combined with the SMT’s active management of the (v) the advice of the AAB in its relation to the Risk Registers and the implementation of the governance Commissioner’s risk and internal control measures. arrangements, has been effective in embedding risk 21. In 2015/16 an internal audit of our corporate governance management in decision making and planning practices. arrangements was carried out by an independent firm of auditors. Their report found that our control environment Significant issues over corporate governance and risk management 29. During the financial year to 31 March 2016 and to the date arrangements is robust. of this statement, no significant control weaknesses or 22. Compliance with generally accepted best practice principles issues have arisen, and no significant failures have arisen and relevant guidance on corporate governance has been in the expected standards for good governance, risk assessed using an internal control checklist. The checklist is management and control. based on that provided within the Scottish Public Finance 30. As Accountable Officer, I authorise these financial Manual and a proportionate approach has been adopted, statements: reflecting the relatively small size and simple structure of the Commissioner’s office whilst recognising the wide impact of her duties. 23. Completion of the internal control checklist confirmed that Rosemary Agnew effective controls and systems are in place. Accountable Officer Annual Report & Accounts 2015/16: Accountability Report 39

Accountability Report: Remuneration and staff report

Remuneration report

Remuneration policy 31. The Commissioner’s remuneration is determined by the SPCB. The Commissioner’s salary is reviewed on an annual basis and, where appropriate, uprated in line with the Review Body’s recommendations for the senior civil service pay award. 32. The Commissioner’s senior managers’ remuneration is determined by the Commissioner herself, and is subject to the approval of the SPCB. 33. In determining levels of remuneration, account is taken of the need for pay to be set at a level which will ensure the recruitment, retention and motivation of staff, together with the need to ensure affordability and value for money. 34. In practice, the terms and conditions of employment (including remuneration) of the SMT are modelled on those of the SPCB.

Service contracts 35. The SMT holds appointments which are open-ended. Early termination, other than for misconduct, would result in the individual receiving compensation as set out in the Civil Service Compensation Scheme. 36. The members of the SMT are not classified as civil servants, but pension benefits are provided through the Civil Service Pension Scheme arrangements.

Remuneration (including salary) and pension entitlements 37. The following sections provide details of the remuneration and pension interests of the Commissioner and the SMT. 38. The information in this section of the remuneration report covering salary and pension entitlements is subject to audit.

Pension benefits Salary: full year accrued during Total equivalent 6 the year 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 £’000 £’000 £’000 £’000 £’000 £’000

Name and title

Rosemary Agnew 75-80 75-80 31 29 110-115 105-110 Scottish Information Commissioner

Margaret Keyse 60-65 60-65 30 23 90-95 80-85 Head of Enforcement

Sarah Hutchison 60-65 60-65 23 22 85-90 80-85 Head of Policy & Information

David Lowrie 60-65 60-65 26 17 85-90 75-80 Head of Operational Management

6 The value of pension benefits accrued during the year is calculated as the real increase in pension multiplied by 20 plus the real increase in any lump sum less the contributions made by the individual. The real increases exclude increases due to inflation or any increases or decreases due to a transfer of pension rights. 40 Annual Report & Accounts 2015/16: Accountability Report

Accountability Report: Remuneration and staff report continued

Remuneration report (cont.)

39. Total remuneration includes salary. It does not include employer pension contributions and the cash equivalent transfer value of pensions.

Median salary ratio 40. Reporting bodies are required to disclose the relationship between the remuneration of the highest paid senior member of staff in their organisation and the median remuneration of the organisation’s workforce:

2015-16 2014-15 Highest paid staff member (the 75-80 75-80 Commissioner). Salary band £’000 Median total remuneration (£) 38,984 38,598 Ratio 2.1 2.0

41. In 2015-16 no employee received remuneration in excess of the Commissioner. Remuneration ranged from £17,656 to banded remuneration of £60-65K (2014-15 £15,749 to banded remuneration of £60-65K). 42. No benefits in kind were paid in either 2014-15 or 2015-16. 43. No bonus payments were made in either 2014-15 or 2015-16.

Pension benefits

Total accrued Real increase Real increase CETV at CETV at pension at in CETV as in pension at 31 March 31 March pension age as funded by pension age 2016 2015 at 31 Mar 2016 employer

£’000 £’000 £’000 £’000 £’000 Commissioner Rosemary Agnew 0-2.5 5-10 93 65 14

Head of Enforcement Margaret Keyse 0-2.5 20-25 345 299 14

Head of Policy & Information Sarah Hutchison 0-2.5 20-25 438 385 21

Head of Operational Management David Lowrie 0-2.5 10-15 153 126 12 Annual Report & Accounts 2015/16: Accountability Report 41

Staff report

44. All the above are members of the Principal Civil Service Equality and diversity Pension Scheme (PCSPS). As such, there is no automatic 48. We support the aims and principles of equality legislation lump sum on retirement in carrying out our operational functions and employment practices. This means we are committed to pursuing positive The Cash Equivalent Transfer Value (CETV) action in our organisation’s policies and practices to ensure 45. A CETV is the actuarially assessed capitalised value of that no individual is discriminated against, either directly or the pension scheme benefits accrued by a member at a indirectly, unlawfully or unjustifiably because of their personal particular point in time. The benefits valued are the status in relation to: member’s accrued benefits and any spouse’s or civil partner’s pension contingently payable depending on the (i) age scheme. A CETV is the amount payable by a pension (ii) disability scheme or arrangement to secure pension benefits in (iii) gender reassignment another pension scheme or arrangement when the member (iv) marital or civil partnership status leaves a scheme and chooses to transfer the benefits accrued in their former scheme. The pension figures shown (v) pregnancy or maternity relate to the benefits that the individual has accrued as a (vi) race (which includes colour, nationality and ethnic or consequence of their total membership of the pension national origins) scheme, not just their service in a senior capacity to which (vii) religion or belief the disclosure applies. (iii) sex 46. The figures include the value of any pension benefit in (iv) sexual orientation another scheme or arrangement which the individual has transferred to the Civil Service pension arrangements. 49. The following table provides an analysis by gender of the They also include any additional pension benefit accrued organisation, as at 31 March 2016. to the scheme member as a result of their purchasing additional years of pension service in the scheme at their Headcount own cost. CETVs are worked out within the guidelines Category Female Male Total and framework prescribed by the Occupational Pension Schemes (Transfer Values) (Amendment) Regulations 2008 Scottish Information Commissioner 1 0 1 and do not take account of any actual or potential reduction Senior Managers (Head of Department) 2 1 3 to benefits resulting from Lifetime Allowance Tax which may be due when pension benefits are taken. Other Staff 13 6 19 Total 16 7 23 The real increase in CETV 47. CETV movement may comprise a number of components such as the age of the individual, inflation, contributions by 50. We had no staff turnover during the year financial year. the employer and the employee, and performance of the fund where relevant. The real increase in CETV reflects the Sickness absence increase effectively funded by the employer. It does not 51. The total number of days lost to sickness absence in include the increase in accrued pension due to inflation, 2015-16 per full time equivalent member of staff was 3.1 contributions paid by the employee (including the value of (2014-15: 5.0 days). any benefits transferred from another pension scheme or arrangement) and uses common market valuation factors for the start and end of the period.

Rosemary Agnew Accountable Officer 42 Annual Report & Accounts 2015/16: Accountability Report

Independent Auditor’s Report

Independent auditor’s report to the Scottish Information Commissioner, the Auditor General for Scotland and the Scottish Parliament

I have audited the financial statements of the Scottish reasonableness of significant accounting estimates made by Information Commissioner for the year ended 31 March the Accountable Officer; and the overall presentation of the 2016 under the Freedom of Information (Scotland) Act 2002. financial statements. It also involves obtaining evidence about The financial statements comprise the Statement of the regularity of expenditure and income. In addition, I read all Comprehensive Net Expenditure, the Statement of Financial the financial and non-financial information in the Annual Report Position, the Statement of Cash Flows, the Statement of and Accounts to identify material inconsistencies with the Changes in Taxpayers’ Equity and the related notes. The audited financial statements and to identify any information financial reporting framework that has been applied in their that is apparently materially incorrect based on, or materially preparation is applicable law and International Financial inconsistent with, the knowledge acquired by me in the course Reporting Standards (IFRSs) as adopted by the European of performing the audit. If I become aware of any apparent Union, and as interpreted and adapted by the 2015/16 material misstatements, irregularities, or inconsistencies I Government Financial Reporting Manual (the 2015/16 FReM). consider the implications for my report.

This report is made solely to the parties to whom it is Opinion on financial statements addressed in accordance with the Public Finance and In my opinion the financial statements: Accountability (Scotland) Act 2000 and for no other purpose. • give a true and fair view in accordance with the Freedom In accordance with paragraph 125 of the Code of Audit of Information (Scotland) Act 2002 and directions made Practice approved by the Auditor General for Scotland, I do thereunder by the Scottish Ministers of the state of the body’s not undertake to have responsibilities to members or officers, affairs as at 31 March 2016 and of its net expenditure for the in their individual capacities, or to third parties. year then ended;

• have been properly prepared in accordance with IFRSs as Respective responsibilities of adopted by the European Union, as interpreted and adapted Accountable Officer and auditor As explained more fully in the Statement of the Accountable by the 2015/16 FReM; and Officer’s Responsibilities the Accountable Officer is responsible • have been prepared in accordance with the requirements of for the preparation of the financial statements and for being the Freedom of Information (Scotland) Act 2002 and satisfied that they give a true and fair view, and is also directions made thereunder by the Scottish Ministers. responsible for ensuring the regularity of expenditure and income. My responsibility is to audit and express an opinion on Opinion on regularity the financial statements in accordance with applicable law and In my opinion in all material respects the expenditure and International Standards on Auditing (UK and Ireland) as required income in the financial statements were incurred or applied in by the Code of Audit Practice approved by the Auditor General accordance with any applicable enactments and guidance for Scotland. Those standards require me to comply with the issued by the Scottish Ministers. Auditing Practices Board’s Ethical Standards for Auditors. I am also responsible for giving an opinion on the regularity Opinion on other prescribed matters of expenditure and income in accordance with the Public In my opinion: Finance and Accountability (Scotland) Act 2000. • the part of the Remuneration and Staff Report to be audited has been properly prepared in accordance with the Freedom Scope of the audit of the financial statements of Information (Scotland) Act 2002 and directions made An audit involves obtaining evidence about the amounts and thereunder by the Scottish Ministers; and disclosures in the financial statements sufficient to give • the information given in the Performance Report for the reasonable assurance that the financial statements are free from financial year for which the financial statements are prepared material misstatement, whether caused by fraud or error. This is consistent with the financial statements. includes an assessment of: whether the accounting policies are appropriate to the body’s circumstances and have been consistently applied and adequately disclosed; the Annual Report & Accounts 2015/16: Accountability Report 43

Matters on which I am required to report by exception I am required to report to you if, in my opinion: • adequate accounting records have not been kept; or • the financial statements and the part of the Remuneration and Staff Report to be audited are not in agreement with the accounting records; or • I have not received all the information and explanations I require for my audit; or • the Governance Statement does not comply with guidance from the Scottish Ministers.

I have nothing to report in respect of these matters.

Gillian Woolman MA FCA CPFA Assistant Director Audit Scotland 102 West Port Edinburgh EH3 9DH

Scottish Information Commissioner 2015/16 Financial Statements 46 Annual Report & Accounts 2015/16: Financial Statements

Financial Statements: Financial statements and notes

Statement of comprehensive net expenditure for the year ended 31 March 2016 Statement of financial position as at 31 March 2016

Note 2015-16 2014-15 2014-15 Note 2015-16 restated £’000 £’000 £’000 £’000 Income Other income 4 43 0 Non-current assets Property, plant and equipment 8 158 134 Administrative costs Intangible assets 9 39 1

Staff costs 5 1,157 1,139 Total non-current assets 197 135 Other administrative costs 7 338 315 Depreciation 8, 9 38 105 Current assets Trade and other receivables 10 23 41 Net administrative costs 1,533 1,559 Cash and cash equivalents 11 132 95

Current assets 155 136 Net operating costs 1,490 1,559

Total assets 352 270

Current liabilities Trade and other payables 12 123 113

Current liabilities 123 113

Assets less liabilities 229 158

Taxpayers’ equity General Fund 13 206 135 Revaluation Reserve 13 23 23

Taxpayers’ equity 229 158

All amounts relate to continuing activities. The accompanying notes on pages 48 to 55 form an integral part of these accounts.

Rosemary Agnew Scottish Information Commissioner Annual Report & Accounts 2015/16: Financial Statements 47

Statement of cash flows for the year ended 31 March 2016

2014-15 Note 2015-16 restated

£’000 £’000

Cash flows from operating activities Net operating costs 1,490 1,559 Adjustments for non-cash items: depreciation 8,9 38 105

Movements in working capital: (increase)/decrease in trade and other receivables 10 18 (17) increase/(decrease) in trade and other payables 12 10 22

Net cash outflow from operating activities 1,424 1,449

Cash flows from investing activities Purchase of property, plant and equipment 8 57 18 Purchase of intangible assets 9 43 0

Net cash outflows from investing activities 100 18

Total cash outflows from operating 1,524 1,467 and investing activities Cash inflows from SPCB financing activities 2 1,561 1,517 Net increase/(decrease) in cash and 37 50 cash equivalents

Cash and cash equivalents at beginning of period 11 95 45 Cash and cash equivalents at end of period 11 132 95

Net increase/(decrease) in cash and 37 50 cash equivalents

All amounts relate to continuing activities. The accompanying notes on pages 48 to 55 form an integral part of these accounts. 48 Annual Report & Accounts 2015/16: Financial Statements

Financial Statements: Financial statements and notes continued

Statement of changes in taxpayers’ equity for the year ended 31 March 2016

General Revaluation Total All amounts relate to continuing activities. Fund reserve reserves The accompanying notes on pages 48 to 55 form an integral part of these £’000 £’000 £’000 accounts. Balance at 1 April 2015 135 23 158 Net operating cost for the year 1,490 1,490 Net funding 1,561 1,561

Balance at 31 March 2016 206 23 229

Notes to the accounts

1. Accounting policies 1.2.2. Capitalisation These accounts have been prepared in accordance with the The minimum levels for capitalisation of a PPE asset are: accounts direction issued by Scottish Ministers under section 19(4) of the Public Finance and Accountability (Scotland) Act £10,000 inclusive of Leasehold improvements 2000 and also in compliance with the principles and disclosure irrecoverable VAT requirements of the Government Financial Reporting Manual (FReM). The accounting policies contained in the FReM apply Equipment; ICT systems, £500 inclusive of International Financial Reporting Standards (IFRS) as adapted furniture, fixtures and fittings irrecoverable VAT or interpreted for the public sector context. Where the FReM permits a choice of accounting policy, 1.2.3. Depreciation the accounting policy judged to be the most appropriate to Depreciation is provided at rates calculated to write off the the circumstances of the Scottish Information Commissioner in valuation of buildings and other PPE assets by equal instalments order to provide a true and fair view has been selected. over their estimated useful lives which are normally in the following ranges: The particular accounting policies adopted by the Commissioner are described below. They have been applied consistently Over the remaining period in dealing with items considered material in relation to the Leasehold improvements accounts. of the lease Furniture and equipment 5 years 1.1. Accounting convention Fixtures and fittings These accounts have been prepared under the historical cost 5 years convention modified to account for the revaluation of property, IT equipment 3 years plant and equipment, financial instruments and inventories where material, at their value to the organisation by reference to their current costs. 1.2.4. Valuation Assets other than artwork are held at depreciated historic

value. Artwork is held at open market value. 1.2. Property, Plant and Equipment (PPE) 1.2.5. Intangible non-current assets 1.2.1. Recognition Software and licences are capitalised as intangible non-current All PPE assets will be accounted for as non-current assets. assets and amortised on a straight-line basis over the expected life of the asset (3 years). Annual Report & Accounts 2015/16: Financial Statements 49

1.3. Financial instruments following an actuarial valuation. The previous valuation was Financial instruments are classified and accounted for according carried out as at 31 March 2007 and this recommended an to the substance of the contractual agreement as either financial employer contribution rate of 18.7% of pensionable pay. assets or financial liabilities. The Commissioner has classified its financial instruments as follows: Government Actuary’s Department has been appointed as the PCSPS actuary. Further details of the PCSPS Actuarial Valuation 1.3.1. Financial assets can be found here: Cash and cash equivalents, trade receivables, accrued income and amounts receivable are reported in the "Current assets" www.civilservicepensionscheme.org.uk/media/94676/ category. pcsps-2012-valuation-final-report-final-22072014.pdf 1.3.2. Financial liabilities Trade payables, accruals and creditors are classified as Further details about the Civil Service pension arrangements "Current liabilities". can be found here: www.civilservice.gov.uk/pensions

1.4. Funding receivable Funding received from the SPCB is credited directly to a prescribed income account in the period to which it relates.

1.5. Value Added Tax (VAT) The office of The Commissioner is not registered for VAT. All amounts are recorded inclusive of VAT.

1.6. Leases The Commissioner holds no finance leases. Costs in respect of operating leases are charged to the Statement of Comprehensive Net Expenditure as they fall due.

1.7. Pension costs The Commissioner is paid through the SPCB’s payroll and is a member of the Principal Civil Service Pension Scheme (PCSPS). Pension benefits for the Commissioner’s staff are also provided through the PCSPS.

The PCSPS is an unfunded multi-employer defined benefit scheme with benefits underwritten by the Government. As a result the Commissioner is unable to identify its share of the underlying assets and liabilities and it is, therefore, accounted for as a defined contribution scheme. No liability is shown in the Statement of Financial Position.

A full actuarial valuation was carried out as at 31 March 2012. The PCSPS is financed by payments from the employer and those current employees who are members of the PCSPS and who pay contributions at different rates depending on their salaries and the section of the pension scheme of which they are a member. The rate of employer contributions is typically set 50 Annual Report & Accounts 2015/16: Financial Statements

Financial Statements: Financial statements and notes continued

2. Prior year adjustments Debtor and creditor figures have each been adjusted by £13k to reflect a change in accounting treatment of invoices received during the year where the contracted work was not completed until 2015-16.

3. Performance against budget The Commissioner is funded through the SPCB. For the financial year 2015-16 the Commissioner was allocated a funding budget of £1,563,000.

2015-16 2015-16 2014-15 Variance Budget Expenditure Expenditure

£’000 £’000 £’000 £’000 Net operating costs 1,552 1,490 62 1,559 Capital expenditure 49 100 (51) 18

Total expenditure 1,601 1,590 11 1,577

Adjustments Non-cash items (38) (38) 0 (105) Working capital (including cash) - 9 (9) 45

Cash funding from SPCB 1,563 1,561 2 1,517

4. Income from all sources

2015-16 2014-15

£’000 £’000 Recovery of court costs 41 0 Miscellaneous income 2 0

Total 43 0 Annual Report & Accounts 2015/16: Financial Statements 51

5. Staff numbers and costs

5.1. Average staff employed (full time equivalent) The average number of full time equivalent persons employed by the Commissioner during the period was as follows:

2015-16 2014-15 Commissioner 1 1 Senior Management 3 3 Staff 18 18

Total 22 22

5.2. Breakdown of staff costs

Senior Commissioner Management Staff Total Total Team 2015-16 2015-16 2015-16 2015-16 2014-15 £’000 £’000 £’000 £’000 £’000 Salary 72 184 632 888 889 Social Security costs 9 19 49 77 75 Pension costs 20 41 131 192 175

Total 101 244 812 1,157 1,139

Salaries include basic salaries and are adjusted for accrued holiday pay. They do not include employee National Insurance or Pensions contributions. 52 Annual Report & Accounts 2015/16: Financial Statements

Financial Statements: Financial statements and notes continued

6. Pension costs For 2015-16 employer’s contributions of £168,370 were payable to the PCSPS at one of four rates in the range 20.0% to 22.1% of pensionable pay, based on defined salary bands. The contribution rates reflect benefits as they are accrued, not when the costs are actually incurred, and reflect past experience of the scheme. There were no outstanding scheme contributions as at 31 March 2016 (2014-15 - £NIL). On death, pensions are payable to the surviving spouse at the rate of half the member’s pension. On death in service, the scheme pays a lump sum benefit of at least twice pensionable pay, depending on the scheme joined within PCSPS, and also provides a service enhancement on computing the spouse’s pension. The enhancement depends on the length of service and cannot exceed ten years. Medical retirement is possible in the event of serious ill health. In this case, pensions are brought into payment immediately without actuarial reduction and with service enhanced as for widow(er) pensions. One employee has opted for a partnership pension with a private sector pension scheme into which the SIC made an employer contribution of £3,708 in 2015-16. Employer contributions are age-related and range from 3% to 13.5% of pensionable pay.

7. Other administrative costs

2015-16 2014-15

£’000 £’000 Property costs 87 83 Research and promotion 34 29 Administration costs 137 141 Legal costs for court hearings 59 38 Travel expenses 10 11 Audit fees 11 12

Total 338 314

Included within Administration costs is £1,617 (2014-15: £3,423) equipment rental costs in association with operating leases. Annual Report & Accounts 2015/16: Financial Statements 53

8. Property, plant and equipment

Leasehold Fixtures, Information buildings and Artwork fittings and Total Technology improvements equipment £’000 £’000 £’000 £’000 £’000 Cost or valuation At 1 April 2015 213 38 112 145 508 Additions 1 0 17 39 57 Disposals 0 0 (3) 0 (3) At 31 March 2016 214 38 126 184 562

Depreciation At 1 April 2015 140 0 105 128 373 Charge for the year 13 0 3 18 34 Disposals 0 0 (3) 0 (3) At 31 March 2016 153 0 105 146 404

Net book value as 61 38 21 38 158 at 31 March 2016

Net book value as 73 38 7 17 135 at 31 March 2015

The Commissioner’s artwork was valued on 7 May 2013 by scotlandart.com and on 3 May 2013 by David Mach Limited, independent art dealers. The Commissioner considers the valuation to be appropriate as at 31 March 2016. The basis of valuation used was open market value and the profit was transferred to the revaluation reserve. No other assets have been revalued. 54 Annual Report & Accounts 2015/16: Financial Statements

Financial Statements: Financial statements and notes continued

9. Intangible assets 12. Trade payables and other current liabilities - Intangible assets comprise software and licences. amounts falling due within one year

2015-16 2015-16 2014-15

£’000 £’000 £’000 Cost Amounts falling due within one year At 1 April 2015 286 Trade payables 34 26 Additions 43 Accruals and deferred income 89 87

At 1 April 2016 329 Total 123 113

Depreciation 13. Capital and reserves

At 1 April 2015 286 13.1. General fund Charge for the year 4

At 1 April 2016 290 2015-16 2014-15

£’000 £’000 Net book value as at 31 March 2016 39 As at 1 April 2015 135 176 Net expenditure for the year 1,490 1,558 Net book value as at 31 March 2015 0 Funding from the SPCB 1,561 1,517

10. Trade receivables and other current assets As at 31 March 2016 206 135

2015-16 2014-15 13.2. Revaluation reserve

£’000 £’000 2015-16 2014-15 Amounts falling due within one year £’000 £’000 Prepayments and accrued income 23 42 Revaluation reserve 23 23 Receivable within one year 23 42

11. Cash and cash equivalents

2015-16 2014-15

£’000 £’000 Balance at 1 April 2015 95 45 Net change in cash and cash 37 50 equivalent balances

Balance at 31 March 2016 132 95 Cash held at commercial banks 132 95 Annual Report & Accounts 2015/16: Financial Statements 55

14. Operating leases 19. Financial instruments Intangible assets comprise software and licences. Financial assets are carried in the balance sheet at amortised cost. Their fair value can be assessed by calculating the present 2015-16 value of the cash flows that will take place over the remaining period of the instrument, using the assumption that the fair £’000 value of trade and other receivables is taken to be the invoiced Buildings or billed amount.

Not later than one year 50 Credit risk - The Commissioner receives funding on a monthly Later than one year and not later than 5 years 196 basis and restricts cash holdings to a minimum. Later than five years 0 Liquidity risk - The Commissioner does not have any external borrowings. Other Market risk - Changes in market interest rates influence the Not later than one year 2 interest on borrowings and on interest receivable on surplus funds invested. The Commissioner does not rely on interest Later than one year and not later than 5 years 4 receivable as its key source of income. Later than five years 0

15. Capital commitments There were no contracted capital commitments as at 31 March 2016 (2014-15: £23k).

16. Contingent liabilities disclosed under IAS 37 There are no contingent liabilities as at 31 March 2016.

17. Related party transactions The Commissioner receives her funding from the SPCB following an annual Parliamentary budget approval process. The SPCB is regarded as a related party.

Neither the Commissioner, nor any of her staff, has undertaken any material transactions with either the SPCB or the office of the Commissioner during the year.

18. Post reporting period events No event has occurred since the date of the balance sheet which materially affects the financial statements. 56 Annual Report & Accounts 2015/16: Financial Statements

Appendix: Direction by the Scottish Ministers

1. The Scottish Ministers, in pursuance of paragraph 5 of Schedule 2 of the Freedom of Information (Scotland) 2002, hereby give the following direction.

2. The statement of accounts for the financial year ended 31 March 2006, and subsequent years, shall comply with the accounting principles and disclosure requirements of the edition of the Government Financial Reporting Manual (FReM) which is in force for the year for which the statement of accounts are prepared.

3. The accounts shall be prepared so as to give a true and fair view of the income and expenditure and cash flows for the financial year and of the state of affairs at the end of the financial year.

4. The direction shall be reproduced as an appendix to the statement of accounts. The direction given on 20 April 2004 is hereby revoked.

Signed by the authority of the Scottish Ministers Cover illustration by Susie Wright www.susiewright.co.uk Scottish Information Commissioner Kinburn Castle Doubledykes Road St Andrews, Fife KY16 9DS t 01334 464610 f 01334 464611 [email protected] www.itspublicknowledge.info

Laid before the Scottish Parliament in September 2016 in pursuance of section 46 of the Freedom of Information (Scotland) Act 2002 and section 22(5) of the Public Finance and Accountability (Scotland) Act 2000. SG/2016/131