Warrington Borough Council

The complainant has requested Warrington Borough Council (the council) to disclose a letter from Grant Thornton which references various concerns the auditor identified for which it may consider using wider powers. The letter was mentioned during an Audit & Corporate Governance Committee meeting on 22 June 2021. The council refused to disclose the requested information initially citing section 22 of FOIA. At the internal review stage some months later, the council revised its position and refused to disclose the requested information in accordance with section 36(2)(b) and (c) of FOIA. The Commissioner’s decision is that the council is entitled to refuse to disclose the requested information under section 36(2)(b) of FOIA. He therefore does not require any further action to be taken.