Friends,
C&AG is an authority created by the Constitution to protect the interest of citizens. This has a very wide connotation, in the context of our practical experience with democratic governance. In recent years, we have witnessed gradual decline in Parliament and State Legislatures. Instead of working towards protecting public interest, political interest of the elected representatives (MPs and MLAs) has become paramount.
There is need for address the dichotomy about the role of C&AG in wider public debate. If C&AG is only perceived as an "Officer of the Parliament", his role is largely limited to submission of reports and responding to issues raised in Public Accounts Committee, that considers some of the issues raised in Audit Report. C&AG is supported by 45,000 trained audit and accounts personnel and only a minuscule segment of their work is considered by PAC. On the other hand C&AG, like every other authority created by the Constitution of India, is required to abide by his role briefly stated in Article 148 to 151 the Constitution and oath of the office under Schedule III of the Constitution. C&AG is expected to perform his duties to the best of " ability,knowledge and judgement", without fear or favour, affection or ill-will. Thereby C&AG is representing "we,the people of India" in holding executive accountable to the citizens; this implies a much wider role.
In practice, only some of the findings of public audit come in lime-light. Most of them are settled between auditor and concerned executive / Head of Department. Effectiveness of audit and action on audit findings is essential for sound financial management. If issues raised by auditors do not get the seriousness that they deserve, aberrations in financial management remain. C&AG has to use his " ability,knowledge and judgement" to make Indian Audit and Accounts department more effective.
One of the means of improving the effectiveness is suo-moto disclosure of audit findings under section 4 of the RTI Act. If public is made aware of administrative failures and financial mismanagement, perhaps the executive would be correct their shortcomings.
C&AG has sufficiently long tenure to find ways of becoming a more effective instrument of financial control. Credit goes to Shri Vinod Rai for improving the visibility and public has become more aware of the C&AG during his tenure, due to contraversies in few high profile cases. There is need for further deepening the process of transparency by suo-moto disclosure of audit findings.
Dhirendra Krishna
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