e-llan annual accounts

Summary

A request for the full annual accounts of e-llan Communications Ltd was partially refused because the documents are exempt pending publication by Tynwald, though a link to the Manx Utilities Annual Report containing extracts of e-llan's income and expenditure was provided.

Key Facts

• The requested information is held by Manx Utilities Authority on behalf of e-llan Communications Ltd.
• Disclosure was refused under section 41(c) of the Freedom of Information Act 2015 as the accounts are to be published in the future.
• The accounts are scheduled to be laid before Tynwald by the Treasury in the December sitting.
• Manx Utilities provided a link to their 2017 Annual Report which includes extracts of e-llan's income and expenditure on page 50.
• The authority concluded that early disclosure would circumvent parliamentary process and contravene due process.

Data Disclosed

• 29 October 2017
• 2017-11-17
• IM108558I
• section 41(c)
• Audit Act 2006
• December
• page 50
• 2017

Exemptions Cited

• Section 41(c) of the Freedom of Information Act 2015 (Information intended for future publication)

Data Tables (1)

Full Response Text

Manx Utilities • PO Box 177 • Douglas • Isle of Man • IM99 1PS e: foi@manxutilities.im • t: 687687 • www.manxutilities.im

REFERENCE NUMBER IM108558I

REQUEST UNDER THE FREEDOM OF INFORMATION ACT 2015 (“the Act”)

Thank you for your online application dated 29 October 2017 requesting the following information from e-llan Communications Ltd.

‘A copy of the accounts for the last financial year’

Response to Your Request

While our aim is to provide information whenever possible, in this instance the information is exempt from disclosure under section 41(c) of the Act as it is held with a view to being published at a future date.

Assessment of section 41 (c)

The e-llan Communications Ltd company accounts are to be laid before Tynwald by Treasury in accordance with the Audit Act 2006. Following this process, the accounts will reside in the public domain via the Tynwald website.

Manx Utilities envisages that this process should conclude in the December sitting of Tynwald and in these circumstances, it is reasonable that the information is withheld from disclosure until that time.

Public Interest Test

Factors in favour of disclosing the information include:

• To promote transparency of decision making in Government and the reasoning behind any decisions which are taken. • To scrutinise the actions of Government and be able to hold Government to account for its decision making. • Securing the best use of public resources.

Factors in favour of maintaining the exemptions include:

• Early disclosure of this information is likely to circumvent parliamentary process. • Early disclosure of this information is likely to contravene due process. • This information will ultimately reside in the public domain, at which point, it will be open to public scrutiny. • There is no evidence to suggest that disclosure of this information will serve a wider public interest.

In assessing the weight to be attributed to each aspect of these arguments, Manx Utilities has considered that disclosure of the information subject to the prejudice based qualified exemptions does not serve a wider public interest and has the potential to bypass parliamentary process.

Manx Utilities concludes that the risk of harm from disclosure at this juncture outweighs any benefit that could be gained by the general public as a result of the information being disclosed .

Taking these considerations into account Manx Utilities has determined that the factors in favour of maintaining the exemptions outweigh the factors in favour of disclosing the information.

However to advise and assist you in the intervening period, the Manx Utilities Annual Report and Accounts includes extracts of the income and expenditure of e-llan communications which can be found on the Manx Utilities website by following this link.

https://www.manxutilities.im/media/1490/manx-utilities-annual-report-2017.pdf

Your attention is drawn to page 50.

Your right to request a review

If you are unhappy with this response to your Freedom of Information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post at the address or email below. An electronic and paper version of our complaint form can also be found on our website. If you would like a paper version of our complaint form sent to you by post, please don’t hesitate to let us know. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on:

1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or
2. Whether we are justified in refusing to give you the information requested.

In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision.

More detailed information on your rights to review is on the Information Commissioner’s website at: www.inforights.im. Should you have any queries, please do not hesitate to contact us.

Yours sincerely

Coordination Team