The Scott Report represents possibly the most exhaustive study produced to that date of the individual responsibility of ministers to Parliament. Scott comments on the difficulty of extracting from departments the required documents (some 130,000 of them in all) and notes that Customs and Excise could not find out what Ministry of Defence export policy was, and that intelligence reports were not passed on to those who needed to know.
The Economist commented that "Sir Richard exposed an excessively secretive government machine, riddled with incompetence, slippery with the truth and willing to mislead Parliament". The report characterised the nature of the government as: Scott identified three main areas of democratic concern. First, the
Import, Export and Customs Powers (Defence) Act 1939 was emergency legislation passed at the outbreak of the Second World War. It allowed the government to issue regulations that were not subject to resolution by Parliament, for the duration of the emergency, which made it a criminal offence to export particular goods to particular countries. While the Act should have been lapsed in 1945, it remained in force. It was modified in 1990 so as to become part of the
Import and Export Control Act 1990. The second area was the failure of ministerial accountability; the government had failed to uphold the principle that "for every action of a servant of the crown a minister is answerable to Parliament". The third area was that of
public-interest immunity certificates, which had been issued during the Matrix Churchill trial. As a result of these certificates, innocent men were in danger of being sent to prison, because the government would not allow the defence counsel to see the documents that would exonerate their clients. While some of these documents contained potentially sensitive intelligence material, many were simply internal communications. The Scott report said that the certificates were intended to protect the ministers and civil servants who had written the communications, rather than the public interest. Scott says: == Publication ==