Scottish Government and KPMG correspondence relating to the NHS Grampian Diagnostic report: FOI release
- Published
- 14 April 2026
- Directorate
- Health and Social Care Finance Directorate
- FOI reference
- FOI/202600503744
- Date received
- 28 January 2026
- Date responded
- 25 February 2026
Information request and response under the Freedom of Information (Scotland) Act 2002
Information requested
1. I would like to request the overall cost of the report commissioned by the Scottish Government and carried out by KPMG relating to NHS Grampian after the health board was placed under special measures.
2. I would also like to request any correspondence between the government and KPMG relating to this report, before and after its publication.
Response
All correspondence between the Scottish Government and KPMG relating to the NHS Grampian Diagnostic report, before or after its publication has been included as an attached document.
While our aim is to provide information whenever possible, we are unable to provide some the information you requested because exemptions under Section 38(1)(b) (Third Party Information), Section 30(b)(i) (Free and Frank (advice)), Section 30(c) (Otherwise prejudice effective conduct of public affairs) and Section 33(1)(b) (Commercial Interest) of FOISA applies to some of the information within the correspondence. Further, the cost of the diagnostic report has not been released under Section 33(1)(b) (Commercial interest) of FOISA, as this information would prejudice KPMG’s interests, particularly in relation to their pricing strategy.
Some exemptions are subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. These exemptions have been applied sparingly and on a case by case basis. Where applicable, we have found that, on balance, the public interest lies in favour of upholding the exemptions. We recognise that there is some public interest in release to increase transparency in the scrutiny of NHS finances, and allow further public scrutiny. However, this is outweighed by the public interest in ensuring the effective conduct of public affairs, and the need to not prejudice third parties' commercial interests.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
- File type
- File size
- 242.5 kB
Contact
Please quote the FOI reference
Central Correspondence Unit
Email: contactus@gov.scot
Phone: 0300 244 4000
The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG