4.1 There may a range of other exemptions which may be
relevant to audit information. For example:
Section 22 (information intended for future publication):
This will be relevant when the information requested is included in
a report due for publication. For example, it will be relevant when
a department holds information contained in the accounts of another
department prior to those accounts being laid before Parliament. Most
value-for-money audits are completed with a view to the publication
of a final report, in which case if a request is for information that
is due to be included in a report for publication it may be appropriate
to consider the exemption under section 22 (see the relevant chapter
in the guidance). The applicability of section 22 will be more limited
in relation to financial audits, as the published report often contains
only a brief summary of the information on which the report is based.
Section 23 (information supplied by the security bodies):
This absolute exemption may be particularly relevant in relation to
audits of the security and intelligence bodies listed in section 23.
Section 26 (defence): This exemption might be relevant
where information contained in the audit would be likely to prejudice
the defence of the UK or the capability of the armed forces.
Section 27 (international relations): This exemption
might be relevant where disclosure of information contained in the audit
would be likely to prejudice relations between the UK and any other
state, or international organisation.
Section 29 (prejudice to UK economic interests):
This will be relevant where audit information could prejudice national
economic interests, or the financial interests of one the UK national
administrations.
Section 31 (information which if disclosed would be likely
to prejudice the prevention or detection of crime): This
might be appropriate if an audit identifies weaknesses in procedures
that make a department or agency vulnerable to fraud or theft. For
example, failures to properly check the authenticity of documentation
required to support a benefit claim. In these circumstances it would
be more appropriate to apply the exemption provided by section 31.
Section 34 (Parliamentary privilege): This absolute
exemption will be particularly relevant to reports prepared for Parliament
by the National Audit Office.
Section 35: (Formulation of Government Policy) This
will be particularly relevant if the audit information relates to the
formulation of government policy
Section 36: (Prejudice to Effective Conduct of Public Affairs) This
will be particularly relevant if the audit information could more generally
prejudice the effective conduct of public affairs
Section 39: (Environmental Information) This will
be relevant if the information is environmental information within the
meaning of the Environmental Information Regulations, in which case
the disclosure of the information must be considered under the Environmental
Information Regulations.
Section 40: (Personal Information) This may be appropriate
for protecting, for example, personnel files that auditors temporarily
hold in order to test payroll.
Section 41 (Information provided in confidence): This
exemption might be appropriate where disclosure, to the public, of information
contained in the audit would breach a duty of confidence which the department
owes to another person. It will only apply if the information was obtained
from another person, for example from an audited body. In contrast to
section 33, section 41 will more readily apply where a department has
audit functions in relation to private sector bodies and obtains information
for the purpose of those functions. If the duty of confidence is owed
to another public authority, rather than a private person, section 41
will only apply if that public authority could itself refuse an FOI
request for the information. (NB. Although section 41 is an absolute
exemption in FOI Act terms, the law of breach of confidence itself involves
a 'public interest' test.)
Section 43 (Commercial prejudice): This might be
appropriate where disclosure would be likely to prejudice the commercial
interests of the audited body, or of a third party.
Section 44 takes account of the large and disparate
body of legislation that places statutory duties of confidentiality
on public sector auditors. (see section 2.14 above).
