Board ordered to disclose audit reports as claimed exemptions for plans, advice, and security did not apply.
The appellant requested access to audit reports from the Workers' Compensation Board under the Freedom of Information and Protection of Privacy Act.
The Board denied access, claiming exemptions under sections 13(1), 14(1)(i), and 18(1)(f).
The Inquiry Officer found that the recommendations in the reports did not constitute a 'plan' under section 18(1)(f).
The Officer also found that while the reports contained advice or recommendations, they fell under the mandatory exception in section 13(2)(f) as reports on the performance or efficiency of the institution.
Finally, the Officer concluded that disclosure would not reasonably be expected to endanger the security of a system under section 14(1)(i).
The Board was ordered to disclose the records.