Why principally should there be so much of fuss and delay about setting right the audit observations made in the course of audit of UT Government departments conducted by the super auditors of the country – the Comptroller and Auditor General (CAG) of India. While each department should feel the responsibility of not only replying the audit observations of the CAG but even advising cent percent rectification, the matter having avoidably attained so much of looking at it quite casually and thus creating sort of confusion that committees of officers were constituted a few months back to get the needful done. Even after that, several Government departments are taking the entire issue in such an easy – going and casual way that those could be termed as defaulting departments. What, if some observations were signalling alarm in respect of something fishy which could result into a gross financial irregularity and to pre-empt that situation, timely settlement of the audit observations was paramount and any recklessness therein could result in a major problem later which, therefore, all lead to the utter importance of timely settlement of the pointed observations. It looks strange, if not ludicrous, that replying to the audit observations and setting right the irregularities has been made to appear a thing extraneous to the normal routine work in the Government departments and, therefore, either some ”invisible” factors should have it replied and properly disposed of or some other agency or department should do it. If that excuse does not work, then in that case, the handy one that of “due to COVID – 19 situation” has now almost become a fashion to put forth reasons of non performance in most of the instances even if such a department had got nothing to do with any type of COVID management. Not only should the latest audit observations be promptly replied and resolved immediately after conclusion of audit but it is to be doubly ensured that there was no pendency in this respect. It is to be noted that even the series of guidelines issued by the CAG under its duties, powers and conditions of service, especially Regulation 145 in respect of what the Government was required to do in respect of ensuring compliance and settlement of pending audit observations, no headway seems to have been made and the situation continues to be far from normal. Even ‘Excelsior’ has been highlighting, from time to time, the importance of attending to the audit observations of the CAG with intent to their full settlement and even other auditors as any casual approach meant only disregarding the importance and relevance of audit in streamlining functions of departments in accordance with the Rule Books , procedures and set practices. These are all a sure antidote to any sort of irregularities, financial indiscipline, non performance and the like and were there to establish and ensure legality of things, propriety, proper authority, efficiency and speed. In fact, it was suggested to incorporate performance in this area in the annual performance reports of the Departmental Heads to be critically appraised and any adverse comments to be suitably dealt with vis-a-vis withholding of annual increments , promotions and even withdrawal of administrative powers. Unless proper accountability was fixed, no perceptible changes were likely to take place even though the matter being as sensitive and critical as the audit.
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