If disclosure officers conclude that no wrongdoing has occurred but that there has been some other kind of breach, can they notify the highest-ranking authority?

In principle, no. They must maintain the confidentiality of the audit unless wrongdoing has been committed, in which case, they must report it to the highest-ranking administrative authority.

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

To know more about disclosure officers’ obligations, see the Information to public bodies section.