Annual spend

Summary

A request was made for the Department of Health and Social Care's total expenditure as of 31 March 2019, but no information was disclosed because it is exempt under section 41 pending future publication to Tynwald.

Key Facts

• The request was received on 3 April 2019 and responded to on 5 April 2019.
• The information is held with a view to being published after accounts are presented to Tynwald, normally in October 2019.
• The Department determined that the public interest in following government process outweighs the interest in immediate transparency.
• The Isle of Man Government's financial year ends on 31 March.
• Two sets of annual accounts are produced: the unaudited 'Light Blue Book' and the audited 'Dark Blue Book'.

Data Disclosed

• 31 March 2019
• 3 April 2019
• 5 April 2019
• October 2019
• July
• section 41
• 786065

Exemptions Cited

• Section 41 of the Freedom of Information Act 2015 (Information held with a view to future publication)

Original Request

What was the total expenditure as at the 31st March 2019 for the Department?

Data Tables (1)

Full Response Text

Chief Executive: Malcolm Couch Freedom of Information Team DHSC Digital Cronk Coar Strang IM4 4RJ

(01624) 642621 dhsc@foi.gov.im Website: www.gov.im/dhsc

Our ref: 786065 5 April 2019

Dear ###

We write further to your request which was received on 3 April 2019 and which states:

"What was the total expenditure as at the 31st March 2019 for the Department?"

While our aim is to provide information whenever possible, in this instance the information is exempt from disclosure under section 41 of the Act as it is held with a view to being published at a future date which will be after the accounts have been presented to Tynwald normally October 2019 and in all the circumstances it is reasonable that the information be withheld from disclosure until that time.

As section 41 is a qualified exemption, it is subject to a public interest test. The public interest must be something that is of serious concern and benefit to the public at large.

Factors in favour of disclosure Transparency in Government processes

Factors in favour of withholding Requirement to follow IoM Government process: • The Isle of Man Government's financial year end is 31 March. The Treasury currently produces 2 sets of annual accounts, reporting revenue (income and expenditure), capital and fund transactions for each year. • The first set of accounts, the Detailed Government Accounts (sometimes known as the Light Blue Book), are detailed, unaudited accounts for government departments and offices but not the non-revenue funded statutory boards (Isle of Man Post and Manx Utilities Authority) or government owned companies. They are produced in time for the July sitting of Tynwald and in general compare the actual income and expenditure against the budgeted amounts. • The second set of accounts, Isle of Man Government Audited Accounts (sometimes known as the Dark Blue Book), are a summarised set of accounts and are subject to external audit. These accounts are normally produced in

time for the October sitting of Tynwald and in general compare the actual income and expenditure against the prior year amounts.

In taking these factors into account the Department of Health and Social Care determined that the factors in favour of maintaining the exemption outweigh the factors in favour of disclosing the information.

Please quote the reference number 786065 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded. If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi. I will now close your request as of this date.

Yours sincerely

Chief Executive: Malcolm Couch Freedom of Information Team DHSC Digital Cronk Coar Strang IM4 4RJ

(01624) 642621 dhsc@foi.gov.im Website: www.gov.im/dhsc

Our ref: 786065 5 April 2019

Dear ###

We write further to your request which was received on 3 April 2019 and which states:

"What was the total expenditure as at the 31st March 2019 for the Department?"

While our aim is to provide information whenever possible, in this instance the information is exempt from disclosure under section 41 of the Act as it is held with a view to being published at a future date which will be after the accounts have been presented to Tynwald normally October 2019 and in all the circumstances it is reasonable that the information be withheld from disclosure until that time.

As section 41 is a qualified exemption, it is subject to a public interest test. The public interest must be something that is of serious concern and benefit to the public at large.

Factors in favour of disclosure Transparency in Government processes

Factors in favour of withholding Requirement to follow IoM Government process: • The Isle of Man Government's financial year end is 31 March. The Treasury currently produces 2 sets of annual accounts, reporting revenue (income and expenditure), capital and fund transactions for each year. • The first set of accounts, the Detailed Government Accounts (sometimes known as the Light Blue Book), are detailed, unaudited accounts for government departments and offices but not the non-revenue funded statutory boards (Isle of Man Post and Manx Utilities Authority) or government owned companies. They are produced in time for the July sitting of Tynwald and in general compare the actual income and expenditure against the budgeted amounts. • The second set of accounts, Isle of Man Government Audited Accounts (sometimes known as the Dark Blue Book), are a summarised set of accounts and are subject to external audit. These accounts are normally produced in

time for the October sitting of Tynwald and in general compare the actual income and expenditure against the prior year amounts.

In taking these factors into account the Department of Health and Social Care determined that the factors in favour of maintaining the exemption outweigh the factors in favour of disclosing the information.

Please quote the reference number 786065 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded. If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi. I will now close your request as of this date.

Yours sincerely