P-710

The Liquor Control Board of Ontario (the Board) received a request under the Freedom of Information and Protection of Privacy Act (the Act) for access to records pertaining to a forensic accounting investigation into allegations of improper foreign currency trading by Board staff undertaken by a named accounting firm (the accounting firm) on behalf of the Board. The Board located 45 responsive records but denied access to these records in their entirety under sections 13, 17, 19 and 21 of the Act. The requester appealed the Board's decision to deny access to the Commissioner's office.

During the mediation stage of the appeal, the appellant agreed not to pursue access to the names and titles of individuals employed by the accounting firm where they appear with their corresponding hourly rates in Schedule B of Record 1 and in Record 36. Further mediation of the appeal was not successful, and notice that an inquiry was being conducted to review the decision of the Board was sent to the appellant, the accounting firm, the Board and a former employee of the Board whose conduct was the primary focus of the investigation. Representations were received from the Board, the appellant and the accounting firm.

• FIPPA

• Audit Report/Papers
• Forensic Accounting