राजेन्द्र द्विवेदी
मनमोहन सिंह सरकार में 2G कोयला घोटाला, आदर्श घोटाला, राष्ट्र मंडल खेल घोटाले को उजागर करने वाली CAG (नियन्त्रक और महालेखापरीक्षक) पर भी सवाल उठ रहे हैं। पंजाब के पूर्व पुलिस महानिदेशक जुलिओ रिबेरो, पुणे के पूर्व पुलिस आयुक्त मीरन बोरवंकर, प्रसार भारती के पूर्व सीईओ जवाहर सरकार, इटली के पूर्व दूत केपी फेबियन सहित 60 से अधिक नौकरशाहों ने CAG जो पत्र लिख कर पूछा है कि नोटबंदी और राफेल डील पर ऑडिट रिपोर्ट क्यों नहीं दी जा रही है। CAG को संसद के शीत शत्र में आडिट रिपोर्ट पटल पर रखनी चाहिए। नौकरशाहों ने आरोप लगाया है कि नोटबंदी और राफेल डील पर ऑडिट रिपोर्ट में देरी पक्षपात माना जायेगा और इससे संस्थान की साख पर भी संकट पैदा हो सकता है। नौकरशाहों ने कहा है कि तत्कालीन नियंत्रक और महालेखा प्ररिक्षक शशीकांत शर्मा ने कहा था कि ऑडिट में नोटों की छपाई पर कितना खर्चा आया, RBI ने नोटबंदी के दौरान सरकार को कितना लाभाँश दिया तथा समस्त बैंकिंग लेन देन के आकड़ें CAG रिपोर्ट में शामिल किये जायेंगे। शर्मा के बयान दिए हुए 20 महीने से अधिक समय हो गया लेकिन नोटबंदी और राफेल पर आडिट रिपोर्ट संसद पटल पर नहीं रखी गयी है। नौकरशाहों का CAG पर गंभीर आरोप है कि 2019 लोकसभा चुनाव को देखते हुए CAG नोटबंदी और राफेल डील पर आडिट रिपोर्ट जारी नहीं कर रही है। नौकरशाहों ने यह भी कहा की CAG एक महत्वपूर्ण संस्था है जिस पर लोगों को भरोसा है। मनमोहन सरकार में 2G, कोयला आदि बड़े बड़े घोटाले पर रिपोर्ट जारी करके CAG ने जनता की वाहवाही लूटी थी लेकिन वही CAG नरेंद्र मोदी की सरकार में नोटबंदी और राफेल जैसे बड़े डील पर रिपोर्ट जारी न करके असलियत को छुपाना चाहती है जिससे 2019 चुनाव में नोटबंदी और राफेल डील से मोदी सरकार को नुक्सान न होने पाए। इससे CAG की साख गिर रही है। नौकरशाहों ने पत्र में CAG से नोटबंदी एवं राफेल डील पर तत्काल आडिट रिपोर्ट जारी करने का अनुरोध किया है और कहा है इससे संस्था की निष्पक्षता और साख बच जाएगी।
CAG को लिखा गया पत्र
We are a group of former civil servants of the All India and Central Services, who have worked for decades with the Central and State Governments during our careers. We wish to make it clear that, as a group, we have no affiliation with any political party but believe in impartiality, neutrality and commitment to the Constitution of India. We are committed to protecting, preserving and promoting the independence and integrity of the various Constitutional and statutory institutions in India.
During the debates in the Constituent Assembly, Dr. B.R. Ambedkar had described the Comptroller and Auditor General (CAG) as the most important functionary in the Constitution, more important than even the Judiciary. Rightly so, because the CAG functions as a watchdog of the public purse, and it is his duty to ensure that every financial transaction is as per rule, sanction, provision and propriety, and guided by the principles of economy, efficiency and effectiveness. Articles 148 – 151 of the Constitution of India read with the CAG’s (Duties, Powers and Conditions of Service) Act, 1971, ensure his complete independence from the Executive.
We wish to bring to the CAG’s notice our concern about what seems to be unconscionable and unwarranted delay in bringing out the audit reports on Demonetisation (November 2016) and the Rafale deal (April 2015). A news item in “The Hindu” dated March 3, 2017, titled “CAG to undertake audit of demonetisation fallout” quoted the previous CAG as saying that the CAG was well within its rights to seek audit of the fiscal impact of demonetisation, especially its impact on tax revenues. He had pointed out that the audit would also cover the expenditure on printing of notes, RBI’s dividend to the Consolidated Fund of India, the huge amount of data generated by banks, and the effectiveness of the follow-up action taken by the Income Tax Department in identifying potential tax evaders and pursuing action against them, and so on. It is more than 20 months since the previous CAG made the above statement but there is no sight of the promised audit report on Demonetisation.
Equally conspicuous is the delay in presenting the CAG’s audit report on the Rafale deal, even though 42 months have elapsed since the deal was announced in April 2015. A news item in the “Times of India” dated July 24, 2018 titled “Rs.59000 crore Rafale deal: CAG’s audit report misses deadline” stated that the report was still in the draft stage and “may be finalised not before the Winter session in December”. Another news item in “The Indian Express” dated September 19, 2018 titled “Rafale deal: Congress delegation meets CAG, demands report on ‘irregularities’” stated that the CAG had assured the delegation that he was “already examining all aspects of the deal”. But another news item published in “Business Today” dated 23.9.2018 titled “No question of scrapping Rafale deal, will wait for CAG report, says Arun Jaitley” quoted the Finance Minister as saying that it was for the CAG to examine whether the planes were bought at a higher price or not and that “all these facts and figures will be placed before CAG for consideration”. It would appear from his statement that as late as September 2018, the related files were yet to be scrutinised by the CAG. The precise stage of the audit is therefore unclear.
The CAG’s audit reports on the 2G scam, Coal scam, Adarsh scam, Commonwealth Games scam, etc., which influenced public perception of the then government’s actions, had invited appreciation from various quarters. But an impression is gaining ground that the CAG is deliberately delaying its audit reports on Demonetisation and the Rafale deal till after the May 2019 elections so as not to embarrass the present government. The CAG’s failure to present the audit reports on Demonetisation and the Rafale deal in time may be seen as a partisan action and may create a crisis of credibility for this important institution. Due to the cacophony of claims and counterclaims, accusations and mudslinging in the media and elsewhere, the citizens do not know what the reality is. We believe that citizens have a right to insist upon the timely submission of audit reports by the CAG so that they can make an informed choice while voting.
In the past, the CAG has been criticised for nit-picking and focusing on trivial issues on the one hand, and for audit over-reach on the other. But there was never any occasion to accuse the CAG of being influenced by the Government of India or having to remind it about the timely performance of its Constitutional duties. While we are confident that the CAG will continue the tradition set by the past incumbents of this office, we urge it to complete the audit of both Demonetisation and the Rafale deal and submit the audit reports without any further delay so that they can be tabled by the Government of India in the Winter session of Parliament in December 2018.
जाने कौन है Comptroller and Auditor General of India ?
Mr. Rajiv Mehrishi assumed office as the Comptroller and Auditor General of India on 25 September 2017. As a constitutional functionary, he is primarily entrusted with the responsibility to audit the accounts and related activities of the three tiers of Government – Federal, Provincial and Local; the State owned public sector commercial enterprises; and autonomous bodies financed by the Federal and Provincial Governments. His reports are laid before the Parliament and Legislatures of the Provinces.
Mr. Mehrishi is the Chair of the United Nations Board of Auditors and is the external auditor of the World Intellectual Property Organization. He plays an important role in the affairs of International Organization of Supreme Audit Institutions as the Chair of the Knowledge Sharing and Knowledge Services Committee, Chair of the Working Group on Information Technology Audit and as a member of its Governing Board. His other international responsibilities include being a member of the Governing Board of Asian Organization of Supreme Audit Institutions and as Chair of the Board of Editors of its journal.
Mr. Mehrishi has rich and diverse public service experience of nearly four decades at senior positions in finance, administration and public policy. His immediate previous position was as Home Secretary in the Government of India. Prior to that, he held key positions as the Finance Secretary, Secretary (Fertilizers) and Secretary (Overseas Indian Affairs) of the Government of India. He has also held important positions in the Provincial Government of Rajasthan as the Chief Secretary, Principal Secretary (Finance), Chairman of Indira Gandhi Nahar Board and District Magistrate and Collector of Bikaner. He had also worked in the Ministry of Agriculture, the Cabinet Secretariat and the President’s Secretariat.
With his vast experience in public service, Mr. Mehrishi possesses a perceptive insight into the governance process in the public sector. He has been instrumental in promoting and implementing innovative practices in various departments in the Government at both Federal and Provincial level.
Mr. Mehrishi holds a degree in business administration from Strathclyde Business School, Glasgow. His earlier degrees of B.A. (History) and M.A. (History) were from St. Stephen’s College, New Delhi.
Mr. Mehrishi is fond of reading and writing. He has authored a book titled “India 2017 Yearbook” on current affairs in India. He is also an avid golfer, a bridge player and an amateur chef.
Mr. Mehrishi is married to Ms. Mira Mehrishi, a retired senior civil servant. He has three sons, who are all married.
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