Many Indian citizens use the Right to Information (RTI) Act to get details about government functioning and to ensure accountability. Sometimes, this involves seeking information related to audits conducted departments. This article explores a case where an applicant sought information about audit queries and the subsequent decision Central Information Commission (CIC) on its disclosure under RTI. Understanding this case can help you navigate similar situations and understand what kind of audit-related information you might be able to access.
Background: What Information Was Sought
An applicant filed an RTI application with the Indian Audit and Accountants Department. They were interested in specific audit queries that had been raised concerning the functioning of the Coffee Board. The applicant wanted to know if these audit queries had been dropped, either fully or partially, and the reasons behind any such decision. The Public Information Officer (PIO) initially denied this information. The PIO cited two main reasons for the denial: firstly, that the audit report was not yet presented to Parliament, and secondly, that the information was held in a fiduciary capacity, making it exempt under Section 8(1)(e) of the RTI Act.
How the Public Authority Responded
The initial response from the Public Information Officer (PIO) was a denial of the requested information. The PIO argued that the audit report was still pending presentation before Parliament. Furthermore, the PIO invoked Section 8(1)(e) of the RTI Act, which exempts information held in a fiduciary relationship unless the larger public interest warrants disclosure. This meant the department considered the audit queries and related correspondence to be confidential due to the nature of the auditor-auditee relationship.
The CIC Hearing: What Happened
The matter eventually reached the Central Information Commission (CIC) for a hearing. During the proceedings, the appellant argued that the audit team had identified several financial irregularities within the Coffee Board. They contended that if these audit inquiries had been dropped, this fact should be disclosed to the public. The appellant believed that transparency regarding the dropping of such inquiries was crucial for bringing all relevant facts into the public domain. The core of the appellant’s argument was that the public has a right to know if potential financial irregularities were overlooked or dismissed without proper justification.
The CIC Order and Its Significance
The Central Information Commission (CIC) made a significant ruling in this case. The Commission acknowledged that audit reports, nature, are first presented to Parliament or the State Legislature. It held that communications and correspondence exchanged between the audited entity (like the Coffee Board) and the Auditor General (AG) should not be disclosed until the final audit report is officially placed before the relevant legislative body. The CIC reasoned that disclosing the contents of the audit report or related materials before its presentation to Parliament or the State Legislature could constitute a breach of privilege of these legislative bodies. Therefore, such information was deemed exempt from disclosure under Section 8(1)(c) of the RTI Act, which protects information whose disclosure would breach the privileges of Parliament or the State Legislature. However, the CIC also clarified a crucial point: once the final audit report is presented to Parliament or the State Legislature, all associated documents, including audit inquiries and the audited entity’s replies, can then be made available to the public. In this specific case, the CIC directed the PIO to provide the requested information, including all correspondence and communications between the AG and the Coffee Board, along with any annexures and enclosures, provided that the respective final audit report had already been presented to Parliament.
Key Lessons for RTI Applicants
- Lesson 1: Timing is Crucial for Audit Reports: Information related to audit inquiries and draft reports is generally not disclosable until the final audit report is officially submitted to Parliament or the State Legislature. Attempting to access this information before that stage may lead to denial.
- Lesson 2: Understanding Exemptions under RTI: The CIC’s decision highlights the applicability of Section 8(1)(c) (breach of privilege) and Section 8(1)(e) (fiduciary relationship) in the context of audit reports. Applicants should be aware of these potential exemptions when seeking such information.
- Lesson 3: Public Interest vs. Privilege: While Section 8(1)(e) allows for disclosure in larger public interest, the CIC prioritized the privilege of Parliament and State Legislatures in this case. However, the principle that disclosure is possible once the report is public remains a key takeaway.
How to File a Similar RTI Application
- Identify the Correct Public Authority: Determine which department or office is responsible for the audit you are interested in (e.g., Indian Audit and Accountants Department, Comptroller and Auditor General of India).
- Draft Your RTI Application Clearly: Specify the exact audit report or inquiry you are seeking information about. Be precise about the period or the entity audited.
- Reference Relevant Sections (Optional but Helpful): While not mandatory, you can refer to the RTI Act, 2005, to make your request.
- Be Prepared for Potential Exemptions: Understand that information related to draft audit reports or ongoing investigations might be exempt until their finalization and presentation to the legislature.
Sample RTI question you can use:
Please provide details regarding the final status and justification for dropping of audit query/queries concerning [mention the specific entity or area of audit] for the financial year [mention the financial year], if the final audit report for this period has already been presented to Parliament/State Legislature. If not, please inform me when it is expected to be presented.
Conclusion
This case underscores the importance of understanding the procedural stages of audit reports and their disclosure under the RTI Act. While the RTI Act aims for transparency, it also respects the privileges of legislative bodies. As an RTI applicant, knowing when and how to ask for audit-related information can significantly improve your chances of obtaining the details you need. Remember to be patient, specific, and aware of the provisions of the RTI Act, especially regarding information pending legislative review. The ultimate goal is to use RTI effectively to foster good governance and accountability.
