CAG laments that J&K Government has been soft pedaling with its inspection reports and paragraphs after going through the process of annual auditing of various departments and public undertakings in the State. This is despite the fact that in 1997 the State Government issued an advisory to the departments to respond to the observations and reports of the Principal Comptroller and Auditor General (Audit) for the State. The fact is that annual auditing is a regular process and the purpose of the auditing team preparing the inspection report is to help and guide the administration to implement various developmental and administrative schemes by utilizing available resources to the maximum. It is a constructive and consultative organization essentially meant to advice the State Governments for proper utilization of funds and also maintaining the record of progress made including the difficulties and obstructions that might have arisen in the process. This is the intention and it should not be doubted or contradicted.
It is true that in last couple of years the presence of CAG is being felt more palpably than before. The reason is that during last few years, developmental activities in the country and the state have increased manifold. Grant allocations by the Planning Commission have increased and with that not only has the expenditure increased but administrative structures have also been expanded. Take the case of our state. Allocations from Planning Commission for the year 2008-09 were to the tune of rupees 8955 crore which swelled to rupees 14354 crore in the financial year 2012-13. Obviously the expenditures have substantially increased and the work of CAG has also expanded. New schemes and new projects are contemplated and taken in hand. This gives new dimension to the task of the CAG.
The point is that the audit process starts with the risk assessment of various departments, autonomous bodies, schemes/projects, criticality/complexity of activities, level of delegated financial powers, internal controls and concerns of stakeholders and previous audit findings. Based on this risk assessment, the frequency and extent of audit are decided and an annual audit plan is formulated. In objective assessment, one finds that CAG is an integral component of the overall developmental programme and the Government requires close cooperation and action with the CAG. The two have to be in sync if we are aiming at balanced development of the State.
We think that lackadaisical response of the departments to the inspection reports and paragraphs of the Principal CAG stems from the habit of non-transparency that has gone deep into the mindset of the State bureaucracy. But that is detrimental to the interests of the general public. We must remember that some of the mega scams that came to light during past two or three years were mostly pointed out by the CAG and the Government’s chagrin was so deep as to raise finger on the impartiality of the CAG. That was a very unfortunate situation but it did not last long and got submerged under the force of rational approach to the process of accountability in the country. We are disposed to think that this should percolate down to the state bureaucracy and the non-responsive stance should now change into positive and healthy stance. We must understand that nothing is perfect in this world and flaws have to be identified and amended. That is precisely what the CAG is expected to do. We agree that action to be taken on the inspection report observations or the paragraphs of the CAG take their time and cannot be disposed off cursorily. But then there has to be a time limit. Generally when the CAG undertakes the process of filing a report for the current financial year, it does invariably have a look at the previous year’s report and Action Taken Report. Obviously when it is not satisfied with the ATR for the previous year, it become more alert and inquisitive, which, however, should not be taken as reprimand or censure? It is the business in hand and has to be considered on face value. We hope that things will be straightened out, and in future, perfect understanding between the CAG and the departments or the public undertakings concerned will emerge.
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