This quote aptly describes the
current state of the Government of India. As I write this editorial, the media
is filled with reactions regarding an additional collector who sought to expose
the oil mafia being roasted alive. While one is shell-shocked by such gruesome
lawlessness in one of the country’s progressive states, it is even more
distressing to note that a majority of the people believe that things will not
improve. Governments both at the Centre and in the States have failed in their
primary duty to govern.
One remembers that, in the year
1991-92, a bold and pragmatic Finance Minister Mr. Manmohan Singh freeing the
economy from controls, regulations and what was known as license raj. He took
path breaking decisions which gave the much needed growth stimulus to the
economy. Our citizens responded magnificently and today India is a country that
the world looks at with respect in various fora. When he took over as the Prime
Minister, he was regarded as `a lotus in the muck’.
In two decades, he seems to
have come full circle. It is as if Manmohan Singh the Finance minister and
Manmohan Singh the Prime Minister are two different men. While as Finance
Minister he refrained from unnecessary governance, as head of the government
there seems to be lack of willingness, if not ability to govern. There may be a
number of reasons for this, but this is a perception many share, and not without
reason. Those who discharge their responsibility to govern enjoy the support of
the people. The states of Gujarat and Bihar should vindicate this statement.
The year 2010 concluded with a
number of scams. We had the Commonwealth Games expose, the 2G Spectrum allotment
scandal, at the Centre. In Maharashtra, we had the Adarsh scam, and
irregularities in Lavasa are being investigated now. The country, today, has a
Central Vigilance Commissioner with a charge sheet pending against him.
Corruption has always been there in public life; now, may be it has become a
norm.
What is of grave concern is
that all these scams have been exposed by diligent citizens, whistleblowers, and
media and are not, the result of investigation or verification by statutory
authorities. The govern-ment is seen to be reacting to these matters subsequent
to their surfacing, often only as a result of public interest litigation and is
not proactive in preventing such events from occurring. Often, the reaction
appears more towards shielding, rather than, punishing the guilty.
It is this lack of governance
that is disturbing. The CWG facilities were being created for for a period of
three to four years. The Adarsh building was being constructed for over seven to
eight years and Lavasa was conceptualised a decade ago. Why did the government
have to wait for the project to get completed, the illegalities and corrupt
practices brought out into the open and then think of remedial measures ?
The proactive aspect of
governance seems to be missing from all walks of life. Let us look at
legislation as such. The power of the legislature to enact laws that reflect its
intentions is well established. Yet, when the judicial authorities interpret the
law differently from its purported legislative intent, the government waits for
two decades, for the interpretation to attain finality and then, amends the law,
retrospectively. Apart from not respecting the judiciary in the true sense of
the term, it causes great hardship to the ordinary citizen. The need of the hour
is that government should not only be in control but also seen to be in control.
As a profession, we also need
to rediscover ourselves. When financial scams surface, the auditor is
responsible in the public eye. We all know the limitations within which a
statutory auditor functions. The report that a statutory auditor submits is a
post mortem. It only states what has gone by. It is like the CAG report where
the damage has been done and one is only to carry out a reporting job and fix
accountability . This is not to undermine the utility of statutory audit. A
statutory auditor definitely has a role to play which but it needs to be more
precisely defined.
If adherence to procedures,
processes etc. is ensured, when a project is being executed, it will give early
warning signals and reduce if not eliminate the cost of rectification. This is
one of the many roles that an internal auditor plays. In our profession,
internal audit has not received the attention it deserves. One hopes that this
will change. This issue of the Journal focuses on internal audit and its various
facets.
Internal audit is something
that the various organs of government must also lay emphasis on. If the
stakeholders are informed of non-adherence to regulations and norms, during the
progress of a project, or when an activity is being carried on, corrective
action can be taken quickly and effectively.
The Central Government is
headed by an honest and wise prime minister. One hopes that he will take back
the reins in his hands confidently and crack the whip. Things should then change
for the better. After all, hope and change are the only permanent aspects of
life!
