; (B) in paragraph (5), by inserting before the semicolon at the end the following: and excluding— (A) opinions that are controlling interpretations of law; (B) final reports or memoranda created by an entity other than the agency, including other Governmental entities, at the request of the agency and used to make a final policy decision; and (C) guidance documents used by the agency to respond to the public; ; (C) in paragraph (6), by striking similar files and inserting personal information such as contact information or financial information ; and (D) in the matter following paragraph (9)— (i) by inserting before Any reasonably segregable portion the following: An agency may not withhold information under this subsection unless such agency reasonably foresees that disclosure would cause specific identifiable harm to an interest protected by an exemption, or if disclosure is prohibited by law. ; and (ii) by inserting before If technically feasible, the following: For each record withheld in whole or in part under paragraph (3), the agency shall identify the statute that exempts the record from disclosure. . (2) Exemption decision transparency Section 552(a)(6)(C)(i) of title 5, United States Code, is amended by striking the fourth sentence and inserting at the end the following: Any notification of denial or partial denial of any request for records under this subsection shall set forth each name and title or position of each person responsible for the denial or partial denial or any decision to withhold a responsive record under subsection (b). . (c) Government Accountability Office Subsection (i) of section 552 of title 5, United States Code, is amended to read as follows: (i) The Government Accountability Office shall— (1) conduct audits of administrative agencies on compliance with and implementation of the requirements of this section and issue reports detailing the results of such audits; (2) catalog the number of exemptions under subsection (b)(3) and agency use of such exemptions