South Africa Promotion of Access to Information Act (PAIA) s55: s.55 Confirm by affidavit when a record cannot be found or does not exist

What does s55 require?

Where, after all reasonable steps, the head reasonably believes a requested record is held but cannot be found or does not exist, the requester must be told by affidavit or affirmation giving a full account of the search and all communications with those who searched; this is treated as a refusal, and a record later found must be released unless a refusal ground applies.