18653 - Financial Data

1)    Does the organisation use an external provider for VAT advisory services? If so please state the name of the organisation used (E.g. Liaison, CRS, Berthold Bauer, KPMG)?

2)    Please state the contract start and end date?

3)    Please state the name of the finance system used?

4)    If the Trust has an external AP provider please state the name of the organisation used (E.g. SBS, Serco)

5)    Please state the total number of Accounts Payable invoices processed / posted by the organisation in the last financial year?

6)    What was the value of adjustments identified by your external VAT advisor for each the following in the 2017-2018 Financial Year:

·         Contracted out Services Underclaims

·         Capital Underclaims

·         Contracted out Services Overclaims

·         Input Tax recovery

·         Reverse Charge/ Acquisition tax adjustments

·         Output Tax adjustments

  • Reference:
    18653
  • Response:

    1)    Does the organisation use an external provider for VAT advisory services? If so please state the name of the organisation used (E.g. Liaison, CRS, Berthold Bauer, KPMG)?

    Yes - Liaison

    2)    Please state the contract start and end date?

    13/12/16 to 12/12/18, with the option to extend for a further 2 x 12 months if required

    3)    Please state the name of the finance system used?

    Unit4 Business World

    4)    If the Trust has an external AP provider please state the name of the organisation used (E.g. SBS, Serco)

    N/A

    5)    Please state the total number of Accounts Payable invoices processed / posted by the organisation in the last financial year?

    39,692

    6)    What was the value of adjustments identified by your external VAT advisor for each the following in the 2017-2018 Financial Year:

    ·         Contracted out Services Underclaims

    ·         Capital Underclaims

    ·         Contracted out Services Overclaims

    ·         Input Tax recovery

    ·         Reverse Charge/ Acquisition tax adjustments

    ·         Output Tax adjustments

    The Trust has carefully considered your request and has determined that this information is commercially confidential. Therefore we will be applying exemption s.43(2) of the Freedom of Information Act to your request.

    Section 43(2) of the Freedom of Information Act provides an exemption from disclosure of information which would or would be likely to prejudice the commercial interests of any person (including the public authority holding it.)


    The term 'commercial interests' is not defined in the Freedom of Information Act, however, the ICO's awareness guidance on the application of section 43 states:

    "...a commercial interest relates to a person's ability to participate competitively in a commercial activity, i.e. the purchase and sale of goods or services."

     

    The Trust feels that as this request relates to the contractual arrangement with a third party that this falls within the scope of the exemption. In addition, disclosure of the information would be likely to prejudice the third party’s commercial interests.

    The Trust believes that in releasing the information requested it is likely that prejudice would likely be caused to the third party as the releasing this information could enable competitors to potentially successfully outbid the third party in relation to similar contracts.

    As section 43(2) is a qualified exemption, the Trust has gone on to consider the public interest in this case.

    The Trust accepts that there is a public interest in determining how public money is spent and that correct processes are followed. However, the Trust feels that third parties should be able to engage in contracts without the risk of contract details becoming publicly available. This would undoubtedly affect the interests of the third parties and their ability to compete fairly in the future.

    Therefore on balance the Trust considers that the public interest in favour of disclosure is outweighed by the public interest in favour of maintaining the exemption.

    7)    Did the organisation use an external provider to re-review VAT adjustments (in addition to the primary advisor) in the last financial year and if so state the name of the company used?

    No

    8)    Please state the total amount of additional VAT identified by this provider split into underclaims and overclaims?

    N/A

     

  • Area:
    Trust wide
  • Category:
    Finance and Procurement
  • Month:
  • Year: