European Agricultural Accounts Audit 2016: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.

FOI reference: FOI/17/01537
Date received: 5 July 2017
Date responded: 1 August 2017

Information requested

A full, unabridged copy of the most recent European Agricultural Accounts Audit.


I enclose a copy of most of the information you requested.

I attach two documents, the first of which is the Report and the second is the Annexes to that Report.

This Report is the property of the UK Certification Body. Within the United Kingdom, Audit Scotland, the National Audit Office (NAO), the Northern Ireland Audit Office and the Wales Audit Office, act as a consortium responsible for the provision of audit services for the European Agricultural Fund Accounts for the United Kingdom. The NAO act on behalf of the consortium in the role of the UK Certification Body (under Commission Implementing Regulation (EU) No. 908/2014) for the purpose of entering into an agreement with the UK Co-ordinating Body through which the provision of audit services have been established.

The Report has been prepared as the basis for an official report to be presented to the European Commission.

While our aim is to provide information whenever possible, in this instance we are unable to provide a small amount of the information you have requested because an exemption(s) under section 38(1)(b) (personal information) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in the Annex to this letter.

An exemption applies.

An exemption(s) under section(s) s.38(1)(b) of FOISA applies to a small amount of the information you have requested. This is information which could, with other information, identify individual claimants and payments, or which identifies staff members within the Paying Agency.

This exemption is not subject to the 'public interest test', so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at

FOI_17_01537 - Audit Scotland Report Annexes.xlsx
FOI_17_01537 - European Agricultural Accounts Audit.pdf


Please quote the FOI reference

Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrew's House
Regent Road

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