The complainant requested information about a report which Magor with Undy Town Council (the Council) prepared in relation to Audit Wales Office (WAO) Fees. The Council responded to the request and provided some background information but failed to confirm or deny whether any recorded information was held. The Commissioner’s decision is that, on the balance of probabilities, the Council does not hold any recorded information falling within the scope of the request. However, the Commissioner finds that the Council breached section 1(1)(a) of the FOIA in failing to confirm it did not hold information relating to the request, and section 10(1) of the FOIA in failing to confirm it did not hold information relating to the request within 20 working days. The Commissioner does not require any steps to be taken.