Saifur's CAG bashing

However, what is appalling is that rather than chastise the officials and institutions indulging in corrupt practices, the Finance Minister chose to take it out on the Comptroller and Auditor General of Bangladesh and make this constitutional position and the institution of supreme audit in Bangladesh a scapegoat for the failure of successive governments to curb corruption in the country. Mr Rahman's criticism of the CAG is bound to send a wrong signal to the corrupt officials that it is the CAG and his officials, not the ones indulging in corruption, who are at fault for the humiliation resulting from the poor image of Bangladesh.

It is all the more pathetic that Mr Rahman decided to publicly humiliate the supreme audit institution of the country in front of a gathering of visiting heads of supreme audit institutions and other dignitaries. Perhaps Mr Saifur Rahman also overlooked the fact that the office of the CAG is under the administrative control of the Ministry of Finance of which he happens to be the Minister. Therefore, any lapses, perceived or otherwise, of the CAG -- particularly when it is publicly broadcast by him -- is a poor reflection on his own Ministry.

It appears that Mr Saifur Rahman has espoused a rather strange and preposterous logic to support his contention. He is suggesting that the audit reports prepared by the Comptroller and Auditor General documenting the abuse, misuse, and wastage of public funds is being used by agencies such as Transparency International to justify placing Bangladesh in the rather unenviable position at the top of the global list of corrupt countries. In other words, Mr Rahman seems to be suggesting that by demonstrating its transparency and accountability to the Parliament, the CAG is creating an image problem and embarrassment for the government of Bangladesh and should refrain from doing so!

In his concluding speech at the conference, in presence of the Minister for Law, Justice and Parliamentary Affairs and the Chairman of the Public Accounts Committee, the Comptroller and Auditor General correctly pointed out that no audit objection is trivial or insignificant for the CAG in fulfilling his constitutional obligations and responsibilities as the supreme watchdog of the public purse. Since the CAG performs a constitutional oversight function to prevent abuse of public funds, it is about time that the Finance Minister recognise the letter and spirit of the role, responsibilities, obligations, and functions of the supreme audit institution, and ensures its true independence.

As the editorial of The Daily Star of September 1 correctly pointed out, the CAG should be congratulated and not condemned for the audit reports prepared by his office. The editorial also rightly identified that in addition to some endogenous factors, exogenous political factors beyond the control of the CAG -- limitations of his power and authority, roadblocks and impediments from outside, and lack of separation and independence from the executive branch of the government -- constrain his ability to perform his functions effectively and efficiently. At a time when the crisis of governance is at a level never before witnessed in the history of Bangladesh -- a crisis which is undermining and eroding the very roots of democracy and democratic institutions and resulting in unprecedented degeneration of moral and social fabric of the country -- the need for strengthening the roles and functions of the CAG has assumed extraordinary importance.

In this context, it is perhaps important to recognise that the Comptroller and Auditor General, in his constitutional position as the watchdog over expenditure of public sector resources, is in a unique position of responsibility in what is often perceived as an unpleasant and thankless task of overseeing and imposing public financial sector discipline. The very nature of the position and the institution of the CAG is, therefore, anathema to the freedom and urge for uncontrolled free spending that is very much a part of human nature. As a result, it is not an exaggeration to say that the CAG has few friends, if any, in the executive branch of the government, and the Minister or Ministry of Finance is perhaps no exception.

Hence, the urgency and the need for a complete separation and independence of the office and position of the AG from the executive branch of the government. Such a separation would also be consistent with the constitutional role of the CAG since he is responsible to submit his audit reports to the Parliament through the President of the Republic. Regrettably, however, despite repeated efforts and initiatives taken over the last thirty years, the desired separation and independence of the CAG through reforms and necessary constitutional amendments has not happened.

Perhaps placing the office of CAG directly under the President of the Republic or the Speaker of the Parliament may be given serious consideration.

The position of CAG has been undermined for too long, not the least of which is the discriminatory entitlements and privileges accorded to the CAG compared to other constitutional positions. It is only recently that the age of retirement of the CAG has been increased, even though it is still well below the age of retirement of other constitutional post holders such as the judges of the Supreme Court with a limit on the tenure. However, it is not only the retirement age of the CAG that is important for the efficient and smooth discharge of his duties and responsibilities. Once appointed, the CAG should have a fixed tenure of at least ten years and must enjoy the rank and status of a full cabinet minister, as is the case in many developed countries, to facilitate fulfilling his constitutional obligations and responsibilities.

To give the position and institution a dignified profile and enhanced visibility, the CAG should be entitled to bear and fly his own personal standard as in the case of other constitutional post holders. It is absolutely essential to review and revise the official Warrant of Precedence and enhance the position of the CAG.

Upon completion of the tenure or retirement from the position, the CAG must be entitled to full remuneration, benefits and privileges accorded to a serving CAG, so as not to make him feel financially insecure or put him under compulsion to seek or otherwise take up other remunerative services of the Republic in violation of the provisions of the Constitution. This element of financial security upon ceasing to hold the office of CAG is essential to maintain the full integrity of the position.

The Finance Minister would be well advised to strengthen the position of the Comptroller and Auditor General of Bangladesh and not to undermine it. He must recognise that it is only through strengthening of the position, and not undermining it, that the abuse, misuse, and wastage of public resources can be effectively dealt with, and the global image of Bangladesh can be improved through increased transparency and accountability.

Realistically speaking, however, it is highly unlikely that any serious initiative for reform to bring about the changes to strengthen and empower the position of the CAG as suggested above through necessary amendments to the constitution will be forthcoming from the Minister or Ministry of Finance or, for that matter, any other branch of the executive such as the Ministry of Law, Justice and Parliamentary Affairs.

The repository and custodian responsible for enforcing public trust, accountability, and transparency in a democratic institution is the Parliament. Hence, it is up to the elected representatives of the people -- the Members of Parliament -- in particular, the members of the Public Accounts Committee (PAC) of the Parliament, to fulfil this vital obligation of strengthening and empowering the position and institution of the Comptroller and Auditor General through amendment to the Constitution allowing for its full separation and independence from the executive branch of the government. Unlike other parliamentary standing committees, the PAC is the only committee which enjoys the unique privilege of deriving its origin and strength from the Constitution.

This demonstrates the importance attached to this committee by the framers of our Constitution.

Another step forward in this direction would be for the Parliament to select the Chairperson for the Public Accounts Committee from amongst the members of the opposition bench, rather than the treasury bench, to strengthen this institution, make it more effective, and give it more credibility. In turn, a strengthened and empowered office of the CAG would be of immense benefit to the Public Accounts Committee in discharging its obligations and responsibilities as the elected representatives of the people. It is up to the Public Accounts Committee to initiate necessary reform measures and bring about constitutional amendments to enable the CAG to truly serve as an independent and effective institution of oversight and perform its role as a watchdog of public expenditure. It would certainly help to make the Finance Minister's job of administering public resources much easier and cleaner.

The author is a former official of the Bangladesh Institute of Law and International Affairs (BILIA), UNDP, and the World Bank.