If the disclosure officer concludes that no wrongdoing has occurred but that there has been some other kind of lapse, may he or she notify the highest authority?

In principle, no. The disclosure officer must maintain the confidentiality of the audit unless wrongdoing has been committed, in which case, the officer must report it to the highest administrative authority.

If no wrongdoing has occurred, the disclosure officer must close the file and maintain its confidentiality. However, he or she may refer the whistleblower to other internal mechanisms or transfer the file to them, but only with the whistleblower’s consent.

To find out more about the disclosure officer’s obligations, see the Information to public bodies section.