CAG Report

The audit by the Comptroller and Auditor General (CAG) concerning the performance of the government calls for the need to appreciate various shortcomings.

From issues of non-utilization of funds by various Departments to non-transparent or irregular expenditures and even irregular appointments, the audit body has pointed out certain glaring discrepancies which need to be addressed.

In fact, it exposed large scale discrepancies in appointment of teachers and non-teaching staff by Sher-e-Kashmir University of Agricultural Sciences and Technology, Jammu as well as Kashmir.

The CAG has also highlighted lack of adequate response of the government departments to audit.

Principal Accountant General (Audit), Jammu & Kashmir, conducts audit of Government Departments to check for compliance to rules and regulations in transactions and to verify the regularity in maintenance of important accounting and other records as per the prescribed rules and procedures.

After these audits, Inspection Reports (IRs) are issued to the Heads of Offices inspected with copies to the next higher authorities.

Important irregularities and other points detected during inspection, which are not settled on the spot, find place in IRs. Serious irregularities are brought to the notice of the Government by the Office of the PAG (Principal Accountant General), the audit body said.

For speedy settlement of audit observations and inspection reports, the Jammu & Kashmir Budget manual provides for prompt response by the Executive to IRs issued by the Principal Accountant General (Audit) to ensure remedial and rectification action.

The auditee offices and their controlling Administrative Departments are required to comply with the observations contained in the IRs and rectify the defects and report their compliance to the Principal Accountant General (Audit).

The pendency of a large number of paragraphs indicates lack of adequate response of the Government Departments to Audit, the CAG said.

It has recommended Government to ensure that a procedure is put in place for action against officials failing to send replies to IRs and paragraphs as per the prescribed time schedule and recovery of losses, outstanding advances and overpayments, etc., in a time-bound manner

The Executive is answerable to the legislature and to the people for all its decisions. The answerability is enforced through the CAG where it involves finance and accounts. The CAG of India has, not for the first time, pointed out the inadequacies. The government should stem any slackness in fixing the responsibility and ensure that shortcoming pointed out by the CAG are dealt with appropriate response.

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