Address at the Laying of Foundation Stone for the New Building of the Cag, New Delhi

Our Service is your Happiness

"Right guidance at right time  
Is indeed a great mission"

I am happy to participate in the foundation laying ceremony of the new building of the Comptroller and Auditor General of India (CAG). I was thinking of the name for the building which should symbolize the mission of the organisation. Mission of the CAG is indeed to ensure that nation's resources are properly utilized with the purpose of reaching the welfare to the right people at the right time. The name of the CAG new building if you all agree, can reflect your mission "Our Service is your Happiness".

Perspective of Audit

The audit function is closely linked to the actions of the Government to meet the needs of the citizens. Hence, the judgement of performance cannot be just in finance, but the composite factor of performance, cost, schedule and codes of conduct. The nation has a clear strategic vision to become a developed country by 2020. To meet this vision we have embarked on a number of challenging missions which encompass central and state governments, public private partnership, international partners, NGOs and even motivated individuals. These missions are highly challenging with many factors contributing to the success. There are many stakeholders. To accomplish the programmes meeting mission objectives, there may be number of uncertainties which would call for parallel approaches, contingency plans and work around solutions. An effective audit function, with a continuous pro-active and forecasting outlook, for successful completion of the project, within the established code of conduct, is the need of the hour. For this, one of the requirements is to have a life cycle participation of audit as a partner. That would ensure a full understanding of the programme to make an effective judgement of actions in public interest with respect to established systems and procedures. The focus of audit should be to ensure that the money invested is in tune with the overall mission objective. So the audit should become an enabler for accomplishing missions meeting the objectives rather than ex-post-facto fault finder. No doubt, the systems should be such that it rewards high performance and weeds out unethical elements. At the same time, the very act of audit should not become a delay column for the project. The knowledge of auditors for the given task has to be enhanced because the projects of the 21st century will have multi-disciplinary inputs.

Suggestions for Audit

The process of audit has to become online. For this, it may be advisable, to install e-governance system for project management and monitoring, at the commencement of the project itself. The required information must be available to the audit team online. The CAG new building has to be designed to meet the tasks of e-Audit. Such an approach will ensure completion of the audit routine almost simultaneously with the accomplishment of the project. Hence, the mission of audit for 21st century should include the following:

1. It is essential to be proactive enabler of missions facilitating the programme or project outcome as envisaged.

2. Forecasting of challenges for effective fiscal utilization and providing useful inputs for maintaining the momentum of the project.

3. Reengineering systems and procedures to avoid mistakes. Audit can provide do's and don'ts to the executives based on past experience and the practicability of field level implementation.

4. Continuous training of audit personnel on modern trends of audit for carrying out specialized audit on development projects with a clear understanding of projects and programmes.

5. The CAG in partnership with organizations can periodically conduct courses for scientific technological and managerial teams of the programme on the audit philosophy with case studies how audit queries can transform into audit para, audit para into oral evidence by PAC and PAC recommendation. This will alert both audit community and technological community on the right audit path, right project management path and right technological path.

Now I would like to offer some suggestions for the new building.

Modern Energy Efficient Green Building

I am glad that you are planning a new building. This building should also reflect your aspirations for the next century. Functionally aesthetic environment, should reflect a paradigm shift, in the audit function. Instead of an office full of old files it should be a modern office, a paperless office with all files on electronic mode. The office should have provision for real time information exchanges with their projects located in any part of the country. The design and construction of the new building of the CAG should be carried out in such a way that the following goals are realized.

1. Planning and implementing maximum use of solar energy for lighting, heating, air conditioning and cooking in the complex leading to at least fifty percent reduction in annual energy cost per square meter of built-up area compared to buildings having similar area in Delhi.

2. Installing a water harvesting, water recycling other than drinking purposes and water management scheme leading to seventy five per cent reductions in the over all per square meter annual requirement of water in relation to other buildings of similar standard.

3. The CAG building should use cost effective standards for construction which will make it immune to earthquake and also provide protection mechanism and appliances to avoid fire and other natural hazards.

4. The CAG building should be water proof, aesthetically designed, require near zero external maintenance and have a clean, green environment.

5. All services such as civil, electrical, water, drainage, gas, and communication should be planned in an integrated way so that there is no need for rework after initial construction.

6. Maximum use to be made of green building materials such as recycled fly-ash bricks, equipment and green building concepts to minimize the embodied energy to 60% of the normal consumption.

7. Planning and implementing an integrated waste management system which will minimize the pollution.

8. Large number of tree plantation has to be planned before commencement of the building.

9. The design and construction of the building must become friendly to the differently challenged people.

On the whole, the building complex should be such that the officers and staff of CAG should be proud of their work place.

Conclusion

In conclusion, it is appropriate that you are moving into a new building as you are preparing for a new mission for the twenty first century which will make CAG to contribute towards national development in partnership with mission executives. This will enable realization of maximum value for the fund utilized on social and other national programmes.

One input I thought of sharing with the CAG community. Last two years I have addressed 12 State Legislative Assemblies on the topic "Missions for Prosperity of the State". I have given 8 to 11 missions for a period of 10 years. These missions focus on how to increase the percapita income of the citizens of the state, how to uplift the people who are living below poverty line, how to increase the literacy to near 100 percent level and improving the human development index. I have given the road map using the experience I had, through my visit to the states, inputs from the planning commission, inputs from state government, inputs from the central ministries and based on independent evaluation. My presentation to the legislatures may be studied by the Accountant Generals of the particular state and their thoughts can be given as an input for implementation by the respective state governments. This will enable the accountant generals to become partners in the development of the state.

It was always an important experience for me to work with CAG in my assignments in the Government for more than 40 years. The experience has enabled me to understand both the audit community as well as the scientific and technological community with reference to national missions.

With these words, I am happy to participate in the Foundation Stone ceremony of the new building of the CAG. My best wishes to all the members of the CAG team for success in the creation of state-of-the-art zero maintenance building which will be the pride of CAG, conducive to new vision and mission for the organization.

May God bless you.