(4) When the requested information is not available within the institution and it becomes evident that another institution holds the information, the institution shall forward the requested information to the institution that holds the information and inform the applicant of the same. Rejection of information request Article 14 (1) Where a request is refused, in whole or in part, on the basis that the information is prohibited from public access, the Public Information Officer shall provide written notice to the applicant, specifying the exact prohibition and legal provision relied upon. (2) Public Information Officer shall provide details regarding the right of the applicant to lodge a complaint against a decision rejecting his or her request for information. Annual Publication of Information Article 15 (1) Institutions are responsible to publish the following information at least once a year: 1- Organizational structure, duties and authorities of the institutions and their related progress reports 2- Information related to sub-ordinate departments, provincial and regional units, development projects and programs. 3- Phone number, email, address, and working hours. 4- Financial status of the institutions including budget information and financial and audit reports. 5- Details of direct services provided to public including forms to receive public services and time of delivery of such services. 6- Information related mechanisms and procedures for citizens’ participation in public hearings and consultations and their related reports. 7- Procedure of addressing public information requests and public complains. 8- Related legislative documents. 9- Related rules, procedures and guidelines. 10- Reports on results of consultation with the people regarding drafts of laws, regulations, guidelines, and other legislative documents. 11- Domestic and international agreements, memorandum of understandings, and protocols. 12- Bid advertisement, bid evaluation documents, procurement contracts, contract implementation reports, contract completion reports, audit reports of contract implementation, and other procurement related documents. 13- Policy, strategy and other related plans of the institution. 14- A list of the categories and types of information it holds. 15- Public information officer name, phone number, email, and address.