COMPTROLLER AND AUDITOR GENERAL OF INDIA (CAG) AND AUDIT OF PRIVATE PARTIES

There is a misconception regarding CAG audit on private entities. CAG is authorized to audit the Gov. Accounts of Union and the States. CAG is not actually auditing the private parties. That is audited by their auditors  appointed under the respective law governing them. Actually CAG is auditing only the part of the Gov. Accounts maintained by the private parties and absolutely connected with it and not more than that. I was involved in certain such audit in some private banks long back. But it cannot be considered that it was an audit of the private banks. CAG is not even auditing public sector banks. Another type of audit is related to grants given to private parties and its audit.  In such cases, the terms of the grant would decide the sphere of audit. Again it is related to the use of Government grant with reference to the accounts of the private party. Even in the case of excise duty, service tax, etc., this is the case. Such a dispute arose in respect of RBI audit. I was involved in the dispute. I do not want to elaborate it now, since it is going to be included in the 2nd part of my book "A FRAUD IN THE INDIAN CONSTITUTION" under preparation now.

[ Also read my books:

1- A FRAUD IN THE INDIAN CONSTITUTION (eBOOK/PAPERBACK): http://www.amazon.in/FRAUD-INDIAN-CONSTITUTION-M-P-JOSEPH/dp/9352353986 

AND

2- LTC RULES MADE EASY: https://www.amazon.in/LTC-RULES-MADE-EASY--date-ebook/dp/B01JO66SLK ]

ANOTHER IRONICAL OFFICE MEMORANDUM DATED 10/08/2016 OF FINANCE MINISTRY, GOI

Earlier, an office memorandum (OM) dated 10 June, 2016 was issued by the Ministry of Finance. The subject itself is interesting and ironical, “Action Taken on the observations/Recommendations of the Public Accounts Committee (PAC) contained in their Forty Second Report (16th Lok Sabha on “Non-compliance by the Ministries/Departments in timely submission of Action Taken Notes on the Non-selected Audit Paragraphs (Civil and other Ministries).” (Refer my earlier post)

Now another similar OM was issued on 10/08/2016 (see attachment below)

[ Also read my books:

1- A FRAUD IN THE INDIAN CONSTITUTION (eBOOK/PAPERBACK): http://www.amazon.in/FRAUD-INDIAN-CONSTITUTION-M-P-JOSEPH/dp/9352353986

AND

2- LTC RULES MADE EASY: https://www.amazon.in/LTC-RULES-MADE-EASY--date-ebook/dp/B01JO66SLK ]

The irony is that I was attending a conference at Vigyan Bhavan, New Delhi in November 2008 covering the same subject. But it was announced in the conference that most of the ATNs are pending with Finance Ministry and nobody from that Ministry attended the conference. Mainly, the aim of the conference was to sort out the things by interaction of Ministry representatives with CAG officials to solve the issues like removing any doubts or clarifications due to which ATNs were pending. But ironically, the same Finance Ministry is issuing these OMs under reference.

IRONICAL OFFICE MEMORANDUM DATED 22/06/2016 OF FINANCE MINISTRY, GOI

Recently an office memorandum (OM) dated 22 June, 2016 was issued by the Ministry of Finance. The subject itself is interesting and ironical, “Action Taken on the observations/Recommendations of the Public Accounts Committee (PAC) contained in their Forty Second Report (16^th Lok Sabha on “Non-compliance by the Ministries/Departments in timely submission of Action Taken Notes on the Non-selected Audit Paragraphs (Civil and other Ministries).” Rest of the part of the OM you can read from the copy attached herewith.

The irony is that I was attending a conference at Vigyan Bhavan in November  2008 covering the same subject. But it was announced in the conference that most of the ATNs are pending with Finance Ministry and nobody from that Ministry attended the conference. Mainly, the aim of the conference was to sort out the things by interaction of Ministry representatives with CAG officials to solve the issues like removing any doubts or clarifications due to which ATNs were pending. But ironically, the same Finance Ministry has issued this OM under reference.

Here I am reiterating the same statement made in my earlier post http://cagreport.manjaly.net/2015/09/pac-chairmans-statement-and-my-reply-to.html ,

“In reply to it I am quoting the last sentence of my book “A FRAUD IN THE INDIAN CONSTITUTION’:

‘Is it not both CAG and the Ministry fooling the Parliament and thus the people of India? Now it is for the Public Accounts Committee (PAC) of the Parliament to tell the Public what they are doing with these kinds of audit objections and replies brought before them’

‘Hon’ble Chairman, what kind of ATNs are you expecting from the Government on these kinds of Bogus Audit Objections? Is there any ATNs pending for the period between 1993 to 2013 on the 2G and Coalgate?’

 [A copy of the Book (available at:- www.amazon.in/dp/9352353986 ) referred to herein above is already submitted to the Hon’ble Speaker of Lok Sabha by speed post]” 

                                                             **********

(N.B.: the paperback book is now available at some book shops in Kerala and Maharashtra (Mumbai, Navi Mumbai and Panvel. For details:- https://www.facebook.com/afraudintheindianconstitution/

COMMENTS RECEIVED ON MY BOOK ‘A FRAUD IN THE INDIAN CONSTITUTION’ AND MY REPLY

After publication of the book, ‘A FRAUD IN THE INDIAN CONSTITUTION’ I received many comments in the positive. At the same time I also received some negative comments. I do not want to comment on positive ones, but I would like mention below some of the negative comments received and my reply to them because some of you may also have the same comment in your mind.

COMMENT-1

Serving in a organisation and kept mum and on retirement roaring is not a sign of Hippocrates?

MY REPLY:

At least read the preface of the book which is freely available in www.amazon.in upto 2nd chapter.You will get the answer. From the tone of writing, I think you are badly affected.

In an anger, I think you have not even read the caption of this posting itself. Otherwise you would not have raised this question which is already in the caption. To repeat it, "This is my own story - fighting against corruption/scams while in service. Quit the job to publish this book to expose the hurdles I faced while working in the India Government Service."

COMMENT-2

There is nothing new in organised scams. This was started immediately after independence. Political Boss and top Bureaucratic Bosses looted the wealth of the country and there was not a single year without scam until today.

MY REPLY:

Sir, I do not agree with your comments. First of all, there are traces to the effect that even during the period of Chanakya, there were cases of corruption. Further, there are some Birbal stories narrating corruption incidents from the days Mughal Emperor Akbar. So it was there in India before independence also. It is true that it has increased after independence. But does it justify its recurrence? Similarly, theft, murder, rape, etc. were even existing since time immemorial. So there is nothing special about these also?

COMMENT-3

Story of a dissident and frustrated ex-employee. Such employees are in each organisation.

MY REPLY:

Yes, you are correct. I already admitted this fact in the preface to the book and specifically in concluding part of chapter 1 that such people are very rare in Government service and at the most not more than 30% of the entire work force. I think you have not read it. Up to 2 chapters can be read freely in www.amazon.in and also in www.amazon.com ( go to the link: http://www.amazon.in/FRAUD-IN-THE-INDIAN-CONSTITUTION-ebook/dp/B00SQKTADY and click ‘LOOK INSIDE’ button. Then you can read from cover page to 2^nd chapter free on your screen). Those who had read the book appreciated it and encouraged to come with the next part. Those who have not read it is commenting in the negative.

FOR MORE INFORMATION GO: www.manjaly.net

A book on CORRUPTION AND SCAMS in Indian Public Administration

A FRAUD IN THE INDIAN CONSTITUTION

STORY REVEALED BY EX-IA & AD OFFICER

Author:M.P. JOSEPH

The book is in the form of my autobiography/memoirs, I am a voluntarily retired Senior Audit Officer. I took voluntary retirement ahead of more than 5 years from my regular retirement, from the INDIAN AUDIT AND ACCOUNTS DEPARTMENT (IA&AD) headed by the COMPTROLLER AND AUDITOR GENERAL OF INDIA (CAG). Otherwise I would have been still in service. The very purpose of my premature retirement was to write this book which I could not do while in Government service. The main purpose of this book is to give the public a true picture of a Constitutional Authority namely the Comptroller and Auditor General of India commonly known as CAG – i.e., how this important Constitutional Body is being misused/manipulated by itself, by the Government Officials, by the Politicians and other interested parties for their personal gains. This is quite contrary to the image what is projected in the minds of the general public through public media/publications instigated by these interested parties to achieve their own selfish goals. This book is a real insider story.

Part I of the book starts with the Heading “CAG NOT EVEN AN ACCOUNTANT” narrating why it is so from my own experience during my brief initial stay in the account side of the Department. 

From the 2^nd chapter onward I am unfurling my experiences in the audit side of the Department in support of the title of the book, starting with a quote from a decision of the Supreme Court of India while dismissing a Public Interest Litigation (PIL) based on an audit objection (Draft Para) reported by the CAG in his Audit Report submitted to the Parliament. Thereafter I am narrating  from my own experience as to how the CAG manipulates the Audit Report with false information by hiding the real facts.

From chapter 6 to 10 I am narrating how I was harassed by the administration for fighting against this kind of audit manipulations. To keep the originality of the incidents, I kept the original correspondence from the charge sheet till the decision of the review petition to the CAG of India. I  also narrated therein how I continued with further exposure of Audit Scam undeterred with the action taken by the administration against me.

In part III captioned with ‘after crucifixion and resurrection’ I narrated how I started applying the tools under the ‘RIGHT TO INFORMATION ACT 2005’ to fix the CAG and the Finance Ministry  (as a sample) who played the drama to fool the Nation by submitting inflated and fake audit paras/objections (Draft Para) while hiding the real ones.

The book is ending with, “Is it not both CAG and the Ministry are fooling the Parliament and thus the people of India? Now it is for the Public Accounts Committee (PAC) of the Parliament to tell the Public what they are doing with these kinds of audit objections and replies brought before them” by the auditor CAG and the auditee Ministries.
(To read free part of the book, go to 'Look inside':- http://www.amazon.in/FRAUD-INDIAN-CONSTITUTION-M-P-JOSEPH-ebook/dp/B00SQKTADY/  

For further details and purchase of the book ( eBook and Paperback), go to the following link:

www.manjaly.net 

സി എ ജി സർക്കാരുമായി അവിശുദ്ധ ബന്ധത്തിൽ - വ്യാജ ഓഡിറ്റ് നിരീക്ഷണങ്ങൾ

F t{^mUv C³ Z C´y³ tIm¬ÌnÁ}j³ (To buy the book: www.amazon.in/dp/9352353986) F¶ Cu ]pkvXIw Fsâ kz´w BßIY/Ubdnçdn¸v F¶ coXnbnemWv FgpXnbncnç¶Xv. Fsâ 30 hÀj¯ntesd¡mes¯ kn.F.Pn.(Comptroller & Auditor General of India) Hm^oknsâ IognepÅ F.Pn. (Accountant General) Hm^oknse tPmen¡nSbnse kwLÀj]qcnXamb PohnXm\p`h§fpsS shfn¨¯n kÀ¡mÀ Hm^okpIfn \Sç¶ A\oXnItfbpw, ssI¡qen XpS§nb Xocmim]§sf ]Ánbpw s]mXpP\§sf a\ÊnemçI F¶XmWv Cu ]pkvXIw FgpXnbXnsâ {][m\ Dt±iw.

apJhpcbpsS BZy`mK¯n ]dbp¶Xpt]mse, "Cu ]pkvXIw FgpXnbXnsâ {][m\ Dt±iw, ssZhs¯t¸mse s]mXpP\w ImWp¶ kn.F.Pn. bYmÀ°¯n Hê ssZhaÃ, adn¨v, C´y³ `cWLS\çÅnse Hê h³ NXnbmsW¶v sXfnbn¡m\pw AXv s]mXpP\§sf t_m[ys¸Sp¯m\pamWv.' kÀ¡mÀ tPmenbn Ccnçt¼mÄ Xs¶ AXn\pÅnse A\oXnIÄçw sImÅêXmbvaIÄçw FXnsc i_vZapbÀ¯nb Fs¶ ASn¨aÀ¯m³ in£m\S]SnIfneqsS {ian¨Xnsâ Xnàm\p`h§fnteçw Cu ]pkvXIw hnc Nq¬Sp¶p. AXns\sbm¶pw hI sh¡msX F§ns\ apt¶dnsb¶pw Cu ]pkvXI¯n {]Xn]mZnç¶p.

]Xnaq¶mw A²ymb¯nsâ Ahkm\ `mK¯v C§ns\ ]dbp¶p: "Cu ]pkvXIw bYmÀ°¯n P\Iob tImSXnbnteçÅ Hê A¸o IqSnbmWv. AXp am{XaÃ, P\§fpsS Nnehn kpJn¨p \S¶v Ahsc¯s¶ hnÍnIfmç¶ A[nIcn hÀ¤¯nsâ hnÍnIfmbn FÃm Imehpw XpScêXv F¶ Xm¡oXpamWv.'

Fsâ A\p`h§Ä ]èsh¨Xn\ptijw ]pkvXIw Ahkm\n¸nç¶Xv C§ns\bmWv:- ""CXv kn.F.Pn.bpw `cWIqShpw IqSn H¯pIfn¨vv, ]mÀensaânt\bpw AXphgn C´y³ P\Xtbbpw hnÍnIfmçIbtÃ? C\n ]mÀensaânsâ ]»nIv A¡u¬Svkv I½nÁn(PAC)bpw aÁpamWv ]dtb¬SXv, C¯cw s]mÅbmb HmUnÁv H_vP£\pw aÁpw AhcpsS ap¶n \nc¯n kn.F.Pn.bpw `cWIqShpw IqSn \mSIw Ifnçt¼mÄ AhÀ F´mWv sN¿p¶sX¶v.''

CXnsâsbÃmw BsI¯pIbmWv apJNn{Xhpw DÅnse aÁp Nn{X§fpw hgn sP³k³ hnhcnç¶Xv.

Hê Imcyw IqSn ]dbm\pÅXv, Cu ]pkvXI¯n FÃm Icy§fpw FgpXbn«nÃ. Cu ]pkvXIw Nne hkvXpXm]camb Imcy§Ä sXfnbn¡m³ th¬S Dt±it¯msS FgpXnbXp sIm¬Sv Aåw kmt¦XnI coXnbnemWv FgpXnbncnç¶Xv. F¶mÂ, ]e ckIcamb kw`h§fpw A\p`h§fpw am{Xw DÄs¸Sp¯n, kmt¦XnIaÃmsX hfsc efnXamb coXnbn c¬Smw `Kw FgpXp¶Xns\¸Án BtemN\bp¬Sv. AXv aebmf¯nepw IqSn {]kn²oIcn¡Wsa¶pw Dt±iap¬Sv.
Fw.]n.tPmk^v

More details : www.manjaly.net

                                      ===========                                            

सी. ए.जी. एक एकाउंटेंट भी नहीं है (CAG NOT EVEN AN ACCOUNTANT)

मैने अपनी आत्मकथा के रूप में इस किताब (A FRAUD IN THE INDIAN CONSTITUTION) को लिखा है। मैने 30 साल से अधिक INDIAN AUDIT &  ACCOUNTS DEPARTMENT (IA & AD) में काम किया। इस विभाग के प्रमुख है सी. ए.जी। इस पुस्तक को लिखने के लिए, मैं मेरी सेवानिवृत्ति के 5 साल से पहले, जब मैं वरिष्ठ लेखा परीक्षा अधिकारी के रूप में काम कर रहा था, स्वैच्छिक सेवानिवृत्ति ले ली। इस पुस्तक को लिखने का उद्देश्य, आम जनता को लेखा परीक्षा (CAG) कार्यालय की सही तस्वीर देने के लिए है – अर्थात् कैसे इस संस्था अपने आप, सरकार द्वारा, नेताओं द्वारा और दूसरों द्वारा दुरुपयोग किया जा रहा है। इस तस्वीर को सार्वजनिक मीडिया के माध्यम से इच्छुक पार्टियों द्वारा, उनके खुद के स्वार्थी लक्ष्यों को प्राप्त करने के लिए, जनता के मन में पेश की गई छवि से काफी विपरीत है। वह यह है कि, पुस्तक की प्रस्तावना के पहले भाग में जैसा कहा गया है “आम आदमी का विश्वास कि CAG भगवान के समान है, लेकिन वास्तव में यह उस तरह नहीं है, इसके विपरीत में भारतीय संविधान में एक धोखा है”। इस पुस्तक का नाम, वास्तविक अर्थ और मुख्य विषय यही है।

पुस्तक के पहले भाग के शीर्षक “CAG NOT EVEN AN ACCOUNTANT” (सी. ए.जी. एक एकाउंटेंट भी नहीं) है। पहले अध्याय में, मैं सीएजी कार्यालय का सुस्त प्रकृति साबित कर रहा हूँ और मैं यह भी साबित कर रहा हूँ कि सीएजी अपने ही शाखा कार्यालयों की कुल संख्या भी बनाए रखने मे सक्षम नहीं है। इस के लिए मैं एक दिलचस्प ऐतिहासिक घटना का उदाहरण देकर खुलासा कर रहा हूँ।
to by the book: http://www.amazon.in/dp/9352353986
https://www.facebook.com/afraudintheindianconstitution

ALSO VISIT MY FOLLOWING BLOGS/WEBSITE:
indiantravelexperience.manjaly.net
centralemployeesnews.manjaly.net
cagreport.manjaly.net
publiccause.manjaly.net
Web: manjaly.net