RTI to Track a CAG Audit Objection

Ramesh reads that the Comptroller and Auditor General, or CAG, has found a government scheme wasted public money in his state. The report names a department and lists an “audit paragraph” — a short note that says what went wrong. Months pass. No officer is punished. No money is recovered. Ramesh wonders: how does a citizen find out what the government did about that audit objection?

The audit trail is not secret. Once a CAG report is laid before Parliament or the state legislature, it becomes a public document. The paper trail inside the department — the reply it gave, the Action Taken Note it filed, the follow-up by the Public Accounts Committee — can be pulled out with a Right to Information application. This guide shows, step by step, how a common person can chase a CAG audit objection until the matter is closed.

To use RTI well, you first need to know the life cycle of an audit objection. It moves through four stages.

Stage 1 — Draft paragraph. The CAG auditors find a problem while checking a department and write a “draft paragraph” that explains it. Under the CAG Regulations on Audit and Accounts, 2007, this draft is sent by name to the Secretary of the concerned department. The department gets about six weeks to reply, stating whether it accepts the facts and figures, its comments, and the remedial action it will take.

Stage 2 — Final Audit Report. After the reply, the CAG decides whether to include the paragraph in the final Audit Report. Under Article 151 of the Constitution, this report goes to the President for Union reports, or to the Governor for state reports, and is then laid before Parliament or the state legislature. Only after it is tabled does it become a public document.

Stage 3 — Action Taken Note or ATN. Once the report is laid, the Secretary must prepare a self-explanatory ATN on each paragraph. The ATN states whether a written reply was sent on the draft para, whether the facts are accepted, the circumstances of any loss or failure, the action to fix responsibility, the recovery status, the action on the CAG recommendations, and the remedial measures. Two copies go to the Accountant General (Audit) for vetting. The AG returns the vetted ATN as soon as possible, but not later than one month. The vetted ATN is then sent to the Public Accounts Committee Secretariat.

Stage 4 — Public Accounts Committee or PAC. The PAC, a committee of legislators, examines the audit paragraphs and the ATNs, can call the department's officers to testify, and gives its own recommendations, on which the department must again act and report back.

Each stage leaves a paper record, and each record is obtainable.

Three laws and rules hold this system together.

• Constitution Articles 148 to 151. Article 148 sets up the CAG and protects the office's independence. Article 149 lists the duties and powers of the CAG — the basis for the audit law. Article 150 fixes the form of government accounts. Article 151 says audit reports go to the President or Governor and are laid before Parliament or the state legislature.
• CAG (DPC) Act, 1971. This law spells out the CAG's audit work. Section 13 lets the CAG audit all expenditure from the Consolidated Fund. Section 16 lets the CAG audit all receipts into the Consolidated Fund. Section 18 gives the CAG the power to inspect offices, call for accounts, books and papers, and put questions. The audited department must give all facilities and comply — this duty sits in Section 18(2).
• CAG Regulations on Audit and Accounts, 2007 and the CAG Follow-Up Audit Reports manual. These set the rules for the draft paragraph stage, the ATN contents, and the AG vetting.

The RTI Act, 2005 is the tool you use to reach into this framework. Section 2(h) makes the CAG and the Accountant General offices “public authorities,” so each has a Public Information Officer who must answer your application.

One decision matters most here. In Manohar Parrikar and Others v. Accountant General, Goa and Others, decided by the Central Information Commission on 10 June 2010, a Full Bench held that interim and draft audit observations, half margins, marginal notes and file notings are “information” under Section 2(f) of the RTI Act and are disclosable. The Commission ruled they do not attract the Section 8(1)© exemption — breach of privilege of Parliament or a state legislature — because the Constitution requires only the final Audit Report to be laid, not the drafts. The order was directed at the CPIOs of the Accountants General of Goa, Orissa and Punjab, which confirms the AG office is a proper place to file.

There is a limit. A final CAG report becomes public only after it is tabled under Article 151. Until then, pre-tabled draft material is protected. Our case note CIC on CAG reports and RTI records this rule: tabled means public, pre-tabling drafts are protected under Section 8(1)©. For the privilege exemption itself, see Section 8(1)(c) — breach of privilege of Parliament.

The simple rule for the citizen: after the report is tabled, ask freely; before it is tabled, expect a refusal.

Start on the CAG website, cag.gov.in, or your state Accountant General website. Find the Audit Report that matches the news item. Note three things: the report year, the chapter or paragraph number, and the department named. Write them down exactly. A loose reference like “the audit on the health scheme” will slow your RTI; a precise one like “Paragraph 4.3, Chapter 4, Report No. 18 of 2024, Department of Health” gets a faster, cleaner answer.

File at two places in parallel.

• The audited Department. This is where the money was spent. The department holds its own reply, the ATN, the recovery file, and the disciplinary action record.
• The Accountant General or CAG office. This office holds the draft paragraph, the vetted ATN, and the correspondence with the department. Filing here is your safeguard if the department tries to bury its own reply.

Many people file only at the department — the most common mistake. The department is the accused party; it has every reason to be slow or vague. The AG office is the auditor, and the Manohar Parrikar order confirms it must respond.

For the basics of online filing, see how to file an RTI online in India. For a related money-trail guide, see RTI for budget allocation of a department.

Use these five questions, copied almost verbatim. They map to the four life-cycle stages.

1. The draft paragraph. “Please furnish the text of the draft paragraph sent to the Secretary of [department] regarding [scheme/subject], along with the date it was sent and the six-week reply deadline.”
2. The department reply. “Please furnish the reply given by the department to the draft paragraph, including the statement on acceptance of facts and figures, comments, and remedial action.”
3. The ATN. “Please furnish the Action Taken Note prepared by the department on paragraph [X] of Audit Report [Y], the vetting by the Accountant General, and the date the vetted ATN was sent to the PAC Secretariat.”
4. The PAC record. “Please furnish the record of discussion of paragraph [X] by the Public Accounts Committee, including the committee's recommendations and the date of the sitting.”
5. The action taken. “Please furnish the action taken on the adverse findings — responsibility fixed, officers named, money recovered, and remedial measures completed.”

Ask each question as a separate numbered point. This stops the PIO from answering one item and ignoring the rest.

To: The Public Information Officer,
    [Name of Department] / [Office of the Accountant General, State]
Subject: Application under Section 6(1) of the RTI Act, 2005 —
        follow-up of CAG audit paragraph

1. I am a citizen of India. I seek the following information
   regarding Paragraph [X] of Audit Report No. [Y] of [year],
   relating to the [department / scheme]:

   (a) The text of the draft paragraph sent to the Secretary,
       with the date of sending and the reply deadline.
   (b) The reply furnished by the department to the draft
       paragraph.
   (c) The Action Taken Note on this paragraph, the vetting by
       the Accountant General, and the date the vetted ATN was
       forwarded to the PAC Secretariat.
   (d) The record of discussion of this paragraph by the Public
       Accounts Committee, with the recommendations and the
       date of the sitting.
   (e) The action taken — responsibility fixed, officers named,
       money recovered, and remedial measures completed.

2. I require the information in printed copy.

3. I belong to the Below Poverty Line category: [Yes / No].
   [If yes, attach the BPL certificate and no fee is payable.]

4. The fee of Rs.10 is paid by [Indian Postal Order / Demand
   Draft / banker's cheque / cash / electronic payment], drawn
   in favour of the Accounts Officer of the public authority.

Date: [..]
Signature: [..]
Name and address: [..]

A note on the fee. For Central Government public authorities, the Rs.10 fee is fixed by the RTI Rules, 2012. You can pay by cash, Indian Postal Order, demand draft, banker's cheque, or electronic means. The IPO, DD or banker's cheque must be drawn in favour of the Accounts Officer of the public authority — not left blank. Court-fee stamps are not accepted for Central Government RTI. If you hold a Below Poverty Line certificate, you are exempt from every fee, but you must attach a copy of the certificate.

The RTI Act says the PIO must reply within 30 days. But the audit system has its own clock, and knowing it helps you judge whether the answers are honest.

• The department had about six weeks to reply to the draft paragraph.
• The department must submit the ATN within four months of the Audit Report being laid on the table of the House — a limit set by the Public Accounts Committee.
• The Accountant General must return the vetted ATN within one month of receiving it.

The PAC has flagged large pendency before and recommended that Chief Accounting Authorities — the Secretaries — be made personally accountable for abnormal delays. If your RTI reply says “ATN not yet submitted” and the report was tabled more than four months ago, that admission is itself a useful finding you can share with the PAC Secretariat or a legislator.

You have a clear ladder to climb.

First appeal. If the PIO does not reply in 30 days, or gives a vague or wrong answer, file a first appeal with the First Appellate Authority of the same public authority within 30 days of the expiry of the reply period. The appeal is free. State plainly which of your five questions were not answered.

Second appeal. If the first appeal also fails, file a second appeal before the Central Information Commission within 90 days. The Commission can order disclosure and impose a penalty on the PIO for delay without reasonable cause.

RTI to get proof for a court or tribunal. If you plan to challenge the department — say, for non-recovery of public money — use RTI first to collect the documents. The draft paragraph, the ATN, and the PAC recommendations become your evidence. They show what the department itself admitted, under the auditor's eye.

The usual exemption the PIO will throw at you is Section 8(1)© — breach of privilege of Parliament. Remember the Manohar Parrikar rule: this exemption does not apply to draft paras, half margins, marginal notes or file notings. If the report is already tabled, the exemption has even less force. Quote the order in your appeal.

• Filing only at the department. Always file at the Accountant General office in parallel. The auditor's copy is your check against the department's version.
• Skipping the PAC follow-up ask. The PAC discussion is where the department is pushed hardest. Without asking for it, you miss the committee's recommendations and the department's second action report.
• Vague references. Always give the report number, year, paragraph number and department name. A vague RTI is an easy RTI to refuse.
• Wrong fee payee. Draw the IPO or DD in favour of the Accounts Officer of the specific public authority. A blank or wrongly addressed payment gives the PIO a reason to return your application.
• Forgetting the four-month ATN clock. If the report was tabled more than four months ago and the ATN is still missing, say so in your first appeal. Delay itself is a violation the appellate authority can act on.

• Q: Can I get a CAG report before it is tabled? Generally no. A final Audit Report becomes public only after it is laid under Article 151. Pre-tabled draft material is protected under Section 8(1)©. Wait for the tabling, then file.
• Q: The department disagrees with the audit finding. What can I ask for? Ask for the agreement-and-disagreement record — the written reply the department gave to the draft paragraph, and the CAG's response. Both are disclosable after tabling.
• Q: Is the AG office really a public authority under RTI? Yes. The CAG and AG offices are public authorities under Section 2(h). The Manohar Parrikar order was directed at CPIOs of the Accountants General of Goa, Orissa and Punjab.
• Q: The PIO says the ATN is “confidential.” Is that valid? No, once the report is tabled. The ATN is a follow-up document prepared after tabling, not a pre-tabled draft. Press for it in your first appeal.
• Q: Can I ask for file notings? Yes. The Manohar Parrikar ruling confirms that half margins, marginal notes and file notings are “information” under Section 2(f), disclosable subject to the other exemptions.

• Pair your RTI with the PAC's public sittings. Some PAC sittings are reported. A question asked in a sitting, backed by your RTI reply, travels further than either alone.
• Use the CAG website first. Most tabled reports are free to download. Read the paragraph yourself before you file, so your five questions are precise.
• Keep the two replies side by side. When the department's reply and the AG's vetted ATN arrive, compare them. The gaps are your next RTI.
• Follow the money. If the paragraph is about a loss, ask the recovery status by name — how much, from whom, and how much is still outstanding.

1. Comptroller and Auditor General of India — Duties, Powers and Conditions of Service Act, 1971 (Act No. 56 of 1971), cag.gov.in.
2. Constitution of India, Articles 148 to 151, cag.gov.in.
3. CAG Follow-Up Audit Reports manual — ATN contents and AG vetting within one month, cag.gov.in.
4. CAG Audit Report, Union Compliance Observations, Chapter 20 — ATN four-month limit and PAC accountability, cag.gov.in.
5. CAG Madhya Pradesh — Audit Product and Tabling, Regulations on Audit and Accounts, paras 205 to 215, cag.gov.in.
6. Manohar Parrikar and Others v. Accountant General, Goa and Others, Central Information Commission, 10 June 2010, indiankanoon.org/doc/929319.
7. DoPT RTI Rules, 2012 — Rs.10 fee and modes of payment, dopt.gov.in.
8. Governance Now — CIC ruling on CAG draft notes and the final report, 2010.

If this guide helped you trace an audit objection, The RTI Playbook walks you through drafting, filing, and appeals for any public authority — with templates and plain-language explanations for every step.

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Last reviewed: 3 July 2026.