Decision notice FS50432360

The complainant requested copies of two audits from Surrey County Council (“the council”) relating to a particular school. The council refused to provide the information on the basis that it was exempt under section 40(2) of the Freedom of Information Act 2000 (“the FOIA”). The Commissioner’s decision is that the council correctly relied on section 40(2), with the exception of a small part of the information that the Commissioner considered should have been disclosed. In relation to that information, the Commissioner finds the council in breach of section 1(1)(b) and 10(1) of the FOIA. The Commissioner requires the public authority to disclose some of the information from the second audit report dated January 2011.