Section 33 can only be used by public authorities which have financial
audit functions in relation other public authorities or whose functions
include examining the efficiency, effectiveness and economy with which
other public authorities discharge their functions. Section 33 applies
to information whose disclosure would be likely to prejudice the exercise
of these functions.
Key points
Section 33 only applies where one public authority has audit or monitoring
functions in relation to another public authority. It does not apply
where a public authority has such functions in relation to private sector
bodies, nor does it cover internal audit and monitoring;
Section 33 is subject to a public interest balance.
