Shiban Khaibri
The Comptroller and Auditor General of India is a constitutional body, the supreme audit institution of India discharging the sensitive duties of compiling the accounts of the Union and of each state and the Union territories. In simpler words, the CAG is the Nation’s Accountant. It is increasingly imperative that we all pay due heed to its audit findings, about adhering to the set rules and procedures and transparency in matters of Nation’s money and ensure cardinal compliance of its reports by way of rectification of the irregularities pointed out. Rectifications could be not only of the routine nature but depending on the enormity of glaring irregularities, even resorting to penal action to bestow credence to the concept of accountability could not be ruled out. The fathers of the constitution in their considered wisdom armed the CAG with vast powers to audit all expenditures from the Consolidated Fund of India and of each state and each of such Union territories which has a legislative assembly to find out the end use of the money and whether the expenditures confirmed to the authority which governed it. The CAG is a well defined system of checks and balances.
An avoidable debate, however, has taken place from current mid year about the veracity of the findings of the CAG, especially from the findings of the 2G Spectrum as also whether the CAG was extending its constitutional brief by even criticizing the decisions of the Executive which in certain cases, snowballed in either causing loss of the revenue to the National exchequer or created exit routes of pin pointing of the accountability factor. In the words of the Union Finance Minister P.Chidambaram, the need is there to erase the impression of adversaries for which he intended to work with the CAG in an attempt to restore trust and confidence in all institutions. He said that the official auditor and the government have been cast as adversaries to each other in the aftermath of recent audit findings of the CAG.
In the backdrop of the avoidable criticism about the audit findings by the CAG from some ministries in the government as also by some political leaders and non compliance of rectifications in certain cases by the government, the CAG Shri Vinod Rai in World Economic Forum meeting recently held in Gurgaon, slammed the UPA government for its decision taking process which he chose to call “brazen and appalling”. He expressed the view that the brazenness with which decisions are being taken is absolutely appalling. Referring to the premier investigating agency of the country, the CBI, he opined that it was not independent of the Executive. He was of the view that with more transparency, the government would become more accountable. Advocating for the complete professional autonomy, Rai had advice for the government to make constitutional entities such vital organizations as the proposed Lokpal, the CVC, and the CBI; the latter as per his view, often written as “handmaiden of the government”. Manish Tiwari, the new Union I and B Minister admitted Rai among the (flawed) decision makers, saying that he was himself a part of the government from 2004 to 2008 as secretary financial services. Perhaps attempting to put sort of a gag on him and his likes if any one of them had remained in the government, Tiwari has only added to the genuine fears of Rai. Should those appointed as watch dogs of the public money therefore keep quiet and let financial irregularities continue with impunity simply because having remained as part of the bureaucracy in the government during the review period of the audit?
Why should Rai’s views attract such reactions from the government is perhaps to be seen in his implied call to the political class to think afresh on their stand on the autonomy of these bodies to ensure their emancipation from the interference in their functioning and control of the government over them. Criticism and innovative ideas even at the cost of departure from the worn out conventions should be viewed in the perspective of how beneficial they could prove to the country. It sounds ludicrous that the UPA and some of its spokespersons and that from the main ruling Congress party have even not hesitated in attributing the adverse remarks in the audit reports as a result of the influence of some political opponents and parties which is unacceptable.
The CAG’s adverse comments on the flawed policy on coal block allocations, Delhi International Airport and power projects have repeatedly been commented upon as if some deliberate attempt was made with the tenets of auditing to roll out an adverse report. The CAG’s report on the Railway Budgetary mechanism found faulty too has not been taken in the truer spirits. The fact that expenditures have been incurred over and above the budgetary provisions sanctioned by the Parliament have not been justified ostensibly because of the vote bank compulsions of not augmenting the revenue of the Railways by increasing tariffs and fares, long overdue even warranted by the compulsions of the huge price hikes of the petroleum products.
CAG’s audit report on UP National Rural Health Mission has all the shocking details. An amount of Rs. 5700 crores are unaccounted for in the six year audit period for 2005 to 2011. Instead of moving ahead with fixing responsibility and holding accountability, there are series of unsavoury remarks against the findings of the CAG which goes against the spirit of the constitution. Likewise the CAG has pointed out overspending too in some other areas by the government. Demanding financial accountability from the government is the prime duty, the constitutional obligation of the CAG and any amount of criticism or questioning will only lead to other problems which could boomerang into uncontrollable financial indiscipline and recklessness.
If some in the government feel that the figure work somewhere has been shown on the higher side or some parts of reports were slightly exaggerated, instead of decrying the constitutional authority, it would be prudent for the government to have a national debate, one with one with the CAG so that both the government as well as the CAG would put forth each other’s view point and the public would also come to know about who was in the wrong. Sooner or later, the institutions of accountability and probity shall start prevailing upon the functioning of the government agencies as according to Vinod Rai, the citizens were now on the centre stage and more vigilant and therefore would go with those in the government institutions, the constitutional bodies, the bureaucracy who care for the system, the transparent system and probity in dealings.
In the highest traditions, the CAG should also refrain from being over vocal in public meetings. It should instead respond to unhealthy criticism of its working by only seeing its resolve to call a spade a spade not getting weakened even if its figures and estimates and the principles used to arrive at such findings are sought to be questioned. The political class has to realize that any amount of interference in the working of the CAG may prove disastrous and defeat attempts to curb corruption, mismanagement and resultant financial irregularities.
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