Water Industry Commission for Scotland - independent review: financial transactions

Appendix B - Thematic Analysis

We analysed all expenses charged to certain accounts e.g. T&S: Flights, T&S: Accommodation. The data was from 1 October 2018 – 31 March 2024. Expenses were reviewed by year and by individual, a breakdown is detailed below. Data did not allow for a more detailed analysis.

Flights

• The total flight spend increases from 2018 – 2019 before a falloff in 2020 and 2021 due to Covid-19. There is a significant increase in 2022 which is the highest total spend in a single year.

Hotels

• The total hotel spend over the period reviewed is £253k, with an increase of 236% from 2018-2019. The post Covid-19 level in 2022 is £10k less than the 2019 spend.

Subsistence

• Total subsistence spend is £99k, with the most expensive year being 2019, making up 40% of this total.

Taxis

• Total taxi spend is £22k, with the most expensive year being 2019, making up 32% of this total.

Working from home expenses

• As there was no defined working from home expenses policy for 2020-2022, the value of claims made for different working from home items varies: desk value ranges from £100 - £600, chair value ranges from £100 - £500, and headset value from £20 to £220.
• Chairs and desks make up 90% of total claim value.