26 No. 2 Right to Access Information Act 2013 (2) The annual report shall include the accounts and annual financial statement prepared under section 39 and the report of the audit on the accounts. (3) The annual report shall also include an overview of the performance of all public authorities in implementing this Act. (4) To enable the Commission to comply with subsection (3), every public authority shall report annually to the Commission on the steps it has taken to implement this Act, including a report on the requests for information it has received and how these have been dealt with. (5) The Minister shall lay copies of the annual report before Parliament within two months after receiving the report. (6) The Commission shall make copies of the report available to all stakeholders once it has been laid before Parliament. PART VII–APPEALS Complaints. 42. (1) A public authority may create an internal appeal mechanism which requesters may use, if they wish to complain that they have not been provided with information in accordance with this Act. (2) An internal appeals mechanism created by a public authority under subsection (1) shall be inexpensive, simple and shall require disposal of the appeal in not more than twenty-one days. Review by Commission. 43. A person who has made a request for information to a public authority and which has been refused may apply to the Commission for a review of the decision of the public authority and to ascertain whether the public authority failed to comply with an obligation under this Act, including– (a) refusing to indicate whether or not it holds a record, or to provide access to information, contrary to section 2; (b) failing to respond to a request for information within the time limits established in section 4; No. 2 Right to Access Information Act 2013 27 (c) failing to communicate information in the form requested under this Act; (d) charging an excessive fee, contrary to section 6; (e) refusing to accept an application requesting access to information; or (f) any other matter relating to a request for or access to information under this Act. 44. In an application made under section 43, the burden of proof shall be on the public authority to show that it acted in accordance with its obligations under this Act, Burden of proof. 45. (1) The Commission shall, on the receipt of an application for review under section 43, as soon as is reasonably possible, and in any case not later than fifteen days after giving both the complainant and the relevant public authority an opportunity to respond in writing, make an order– Review of decision. (a) rejecting the application; or (b) requiring the public authority to take such steps as may be necessary to bring it into compliance with its obligations under this Act, including– (i) providing access to information; (ii) providing access to information in a particular form; (iii) requiring a public or private body to compensate the complainant for any loss or other detriment suffered; or (iv) imposing a fine on the public authority. (2) The Commission shall serve a notice of its decision, including any rights of appeal, on both the complainant and the public authority.