Expenditure data with "Big Four" consulting firms: FOI release

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

FOI reference: FOI/18/02360  
Date received: 29 August 2018  
Date responded: 1 October 2018
Information requested

Year on year data since 2008 for the Scottish Government's expenditure with the "Big Four" professional services/consulting firms: Deloitte, Ernst & Young (EY), KPMG and PWC.  

If you can provide annual expenditure by department with each of the four and where possible project information.


The information provided in the table at Annex A shows details of the annual expenditure by the Scottish Government since 2008 for Deloitte, Ernst & Young, KPMG and PWC. We are unable to break this down by department as there have been a number of re-structuring of departments within the Scottish Government since 2008. 

We cannot provide annual expenditure by project as detailed below.

Reasons for not providing information

While our aim is to provide information whenever possible, in this instance the costs of locating, retrieving and providing the information requested would exceed the upper cost limit of £600. The reason for this is that to locate and retrieve that information we would need to conduct a search of all of the records of the Scottish Government. Under section 12 of FOISA public authorities are not required to comply with a request for information if the authority estimates that the cost of complying would exceed the upper cost limit, which is currently set at £600 by Regulations made under section 12.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses


Please quote the FOI reference
Central Enquiry Unit 
Email: ceu@gov.scot
Phone: 0300 244 4000 

The Scottish Government 
St Andrew's House 
Regent Road 

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