Chief Justice of India (CJI) KG Balakrishnan on Wednesday said the Comptroller and Auditor General of India (CAG) should facilitate the general public easy access to its annual reports. ?Reports are not only meant for elected representatives but are also meant to promote a wider dialogue amongst the general public. In this regard, the office of the CAG should take pro-active measures to ensure that ordinary citizens can easily access its annual reports,? the CJI said at the 24th Accountants General Conference.
The performance audit reports are increasingly being cited in deliberations involving the mass media, civil society organisations and academia. ?In this sense, the audit reports are not only a means for legislative scrutiny over executive functions, but they also create a wider basis for accountability between citizens and governmental agencies as a whole,? Balakrishnan said.
He said the belief in some section of the people that audit is an extension of the legislative function since the office of the CAG presents its reports in Parliament is a ?misnomer?.
The chief justice suggested the CAG could take help of experts in auditing programmes in sectors such as education, public health and infrastructure, where ?there is increasing space for the involvement of non-governmental organisations (NGOs) as well as public-private partnerships (PPP). These innovations in the delivery of functions that were traditionally identified with governance have important implications for auditing agencies,? Balakrishnan said.
He said involvement of private parties in handing schemes where public money is invested requires rigorous auditing. ?While the growth of the spirit of public service on part of private players is laudable, there is always a concomitant need to check pilferage or inefficient use of funds,? the chief justice said.
Giving an example, he said the mid-day meal scheme in government-run primary schools, which extensively relies on services of private contractors, on the whole appears to be delivering ?favourable? results, but there is a need to ensure ?stringent? auditing at the grassroot level to ensure that vital public resources reach the intended beneficiaries.
?Furthermore, the importance of auditing cannot be understated for the numerous financial and infrastructural ventures that are being undertaken under the PPP model,? Balakrishnan said.
He also advised CAG to enhance its role in social audits.