FOIA Section 33 Exemption

Section 33: Audit Functions

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.

What the law says

33 Audit functions

(1) This section applies to any public authority which has functions in relation to—

(a) the audit of the accounts of other public authorities, or

(b) the examination of the economy, efficiency and effectiveness with which other public authorities use their resources in discharging their functions.

(2) Information held by a public authority to which this section applies is exempt information if its disclosure would, or would be likely to, prejudice the exercise of any of the authority’s functions in relation to any of the matters referred to in subsection (1).

(3) The duty to confirm or deny does not arise in relation to a public authority to which this section applies if, or to the extent that, compliance with section 1(1)(a) would, or would be likely to, prejudice the exercise of any of the authority’s functions in relation to any of the matters referred to in subsection (1).

Information Commissioner Decision Notices

Complaints upheld / partly upheld (P)

Complaints not upheld

FS50198232(P) - National Audit Office - 11/02/2010 FS50130293 - Office of Government Commerce - 10/06/2009 FS50123184 - Office for Standards in Education - 24/09/2008 FS50111129 - Office of Government Commerce - 13/06/2007 FS50095679 - Office of Government Commerce - 28/02/2007 FS50115610(P) - Monitor - 12/12/2006 FS50070878 - Department of Health - 27/11/2006 FS50132936 - Office of Government Commerce - 05/10/2006 FS50070196 - Office of Government Commerce - 31/07/2006 FS50083104 - HM Treasury - 31/07/2006

None

Includes DNs up to: 26 April 2010

Freedom of Information Act 2000

Exemptions

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