10E. (1) Where a report is transmitted by the Commissioner to an other suitable person (within the meaning of section 10C or 10D, as the case may be) under section 10C(1)(b) or 10D(1)(b)(ii), such person (in this section referred to as the "person to whom the report is transmitted") shall—

(a) acknowledge, in writing, to the reporting person, receipt of transmission of the report not more than 7 days after receipt of it, save where the reporting person explicitly requested otherwise or the person to whom the report is transmitted reasonably believes that acknowledging receipt of the report would jeopardise the protection of the identity of the reporting person,

(b) diligently follow-up, which shall include at least the following:

(i) the carrying out of an initial assessment, including seeking further information from the reporting person, if required, as to whether there is prima facie evidence that a relevant wrongdoing may have occurred;

(ii) if, having carried out an initial assessment, the person to whom the report is transmitted decides that there is no prima facie evidence that a relevant wrongdoing may have occurred—

(I) closure of the procedure, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(iii) if, having carried out an initial assessment, the person to whom the report is transmitted decides that there is prima facie evidence that a relevant wrongdoing may have occurred but that the relevant wrongdoing is clearly minor and does not require further follow-up—

(I) closure of the procedure, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(iv) having carried out an initial assessment—

(I) closure of the procedure in the case of repetitive reports where the person to whom the report is transmitted decides that the report does not contain any meaningful new information about a relevant wrongdoing compared to a previous report (including any report made before the commencement of section 14 of the Protected Disclosures (Amendment) Act 2022 (in this clause referred to as a "past report")) made to the person to whom the report is transmitted or to any other person in respect of which the relevant procedures (including any procedures that applied at the time any past report was made) were concluded, unless new legal or factual circumstances justify a different follow-up, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision referred to in clause (I) and the reasons for it;

(v) if, having carried out such initial assessment, the person to whom the report is transmitted decides that there is prima facie evidence that a relevant wrongdoing may have occurred, take appropriate action, in accordance with the functions conferred on that person by or under this or any other enactment, to address the relevant wrongdoing, having regard to the nature and seriousness of the matter concerned,

(c) where the procedure has not otherwise been closed under subparagraph (ii), (iii) or (iv) of paragraph (b), provide feedback to the reporting person within a reasonable period, being not more than—

(i) where acknowledgement of receipt of the report was sent to the reporting person under section 7A(1)(a) or acknowledgement of receipt of transmission of the report was sent to the reporting person under section 10D(1)(a), as the case may be (in this subsection referred to as the "original acknowledgement")—

(I) 3 months from the date of the original acknowledgement, or

(II) 6 months from the date of the original acknowledgement in duly justified cases due to the particular nature and complexity of the report,

or

(ii) where there was no original acknowledgement—

(I) 3 months, from the date of expiry of the period of 7 days after the report was made, as the case may be, or

(II) 6 months from the date of expiry of 7 days after the report was made, as the case may be, in duly justified cases due to the particular nature and complexity of the report,

(d) where feedback is not or is not likely to be provided to the reporting person within the period of 3 months referred to in paragraph (c)(i)(I), notify the reporting person, in writing, as soon as practicable of the extension of that period under paragraph (c)(i)(II),

(e) provide to the reporting person, where he or she so requests in writing, further feedback at intervals of 3 months until such time as the procedure relating to the report concerned is closed, the first such period of 3 months commencing on the date on which feedback is provided to the reporting person under paragraph (c),

(f) save as provided for by or under any enactment or rule of law and subject to subsection (4), communicate to the reporting person, in writing, as soon as practicable, the final outcome of any investigation triggered by the report,

(g) where a report concerns a breach, transmit as soon as practicable of the information contained in the report to relevant competent institutions, bodies, offices or agencies of the Union, as appropriate, for further investigation, where provided for under Union law or the law of the State.

(2) A reporting person shall, in respect of the report concerned and any follow-up procedures, without prejudice to his or her rights under this Act and to such extent as may reasonably and lawfully be required for the purposes of this Act, cooperate with the person to whom the report is transmitted in relation to the performance by that person of the functions conferred on that person by or under this Act.

(3) Without prejudice to the period referred to in subparagraph (i)(I) or (II) or subparagraph (ii)(I) or (II) of paragraph (c), as applicable, of subsection (1), if necessary and appropriate, having due regard to the number of reports received by the person to whom the report is transmitted, that person may deal with reports of a serious relevant wrongdoing as a matter of priority.

(4) Subsection (1)(f) shall operate without prejudice to any legal obligations applying to the person to whom the report is transmitted as regards confidentiality, legal professional privilege, privacy and data protection.

(5) The person to whom the report is transmitted shall designate one or more than one member of staff (in this section referred to as a "designated person") to be responsible for handling reports and, in particular, for—

(a) follow-up on reports transmitted to that person, and

(b) maintaining communication with the reporting person for the purpose of providing feedback and, where necessary, requesting further information from that reporting person.

(6) The person to whom the report is transmitted shall, in so far as it is reasonably practicable in the circumstances concerned, ensure that designated persons receive specific training for the purposes of handling reports.

(7) Where the report referred to in subsection (1) is an anonymous report, unless prohibited by or under any other enactment, this section shall apply, with any necessary modifications, to such a report as if references in this section to a report were a reference to an anonymous report.]