Comptroller and Auditor General of India is surprised to note that at least five autonomous bodies of the State including two Agricultural Science and Technology Universities have been dilly-dallying in ensuring audit of their accounts. It has to be remembered that these autonomous units are provided funding through democratic process by making allocations in State budget. The CAG contends that while receiving funding from the Government, these autonomous units should have no hesitation in opening up for audit inspection.
We think that while the Government provides funding, the Government has the right to ask how these funds are used and whether this funding ultimately provides support to the society in a planned manner. It has to be reminded to the autonomous bodies that the CAG is empowered through the constitution to ask them to open up for audit inspection. The Comptroller and Auditor General of India enjoys enough powers under Section 19(3) and 20(1) of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 enacted by the Parliament to carry out performance audit and compliance audit of the departments/autonomous bodies. It is amusing that Hill Development Councils of Leh and Kargil have not submitted the accounts of expenditures ever since they were incepted.
We would like that all autonomous bodies are subjected to the exercise of normal audit inspection and income-expenditure records should be ready for the examination by the Auditor as per rules. It is improper to have two measuring yard sticks when the source of funding of recipient institutions is the same.