Freedom of Information - Expenditure on Corporate Credit Cards
Thank you for your e-mail dated 17 August in which you requested the following information under the Freedom of Information (
“I would like a copy of all original bills or reports which show expenditure incurred by COPFS on Scottish Government Travel & Subsistence Cards/Government Procurement Cards or corporate credit cards for each of the last three full financial years.”
As you are no doubt aware, the Court of Session judgment – Glasgow City Council and Dundee City Council v Scottish Information Commissioner  CSIH 73 (issued on 30 September 2009) – clarified that the Freedom of Information (Scotland) Act 2002 (FOISA) gives a right to information, not documents. In terms of FOISA you are therefore entitled to request information held by COPFS, but not necessarily the documents that the information is contained in. We have provided you with reports which provide the information about expenditure falling within the terms of your request in the attached spreadsheets.
The first four tables provide reports showing expenditure incurred on Government Procurement cards. The first table relates to spend on the Barclaycard Government Procurement Card between April and December 2010. During the course of this period, the JP Morgan card was introduced and the Barclaycard card was phased out. The following three tables relate to the JP Morgan card. I have attached a key to the codes which are used at the end of this letter. You will note that minus figures appear on the spreadsheets. This occurs where an item has been wrongly coded to one account and requires to be reallocated elsewhere. Where a minus figure appears next to code 9368, this relates to the payment to the card provider.
The following two tables relate to spend on a Visa corporate credit card between April 2010 and September 2011.
In October 2011, new JP Morgan corporate credit cards were introduced at the same time as the Government Procurement Card. The final two tables show expenditure on these cards. This includes spending on Travel & Subsistence.