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Chanakya famously taught young Chandragupta Maurya that it was not enough to cut off an offending plant — you must destroy its roots. The roots of Maoism lie in the deficit of democracy and development in large parts of rural, particularly tribal, India

It is a reflection of India’s swift implementation of a sophisticated Performance Monitoring and Evaluation System for Government departments and the interest shown by the member countries from the region towards an effective, efficient and transparent governance.


Government Performance Management Network to share experiences and emerging regional best practices on an ongoing basis. 


Chanakya, the great thinker and administrator, had stated in the Arthashastra that prevention was better than cure and if regular checks and balances were conducted from time to time, economic crises would not occur. It was therefore the duty of the ruler to ensure that accounting was done and auditing took place from time to time. This philosophy was adopted in different measures in subsequent societies and has finally culminated in the institution of the CAG in modern, independent India. 


Executive accountability to the legislature is a cornerstone of our democracy. It is also an essential component of good governance. The Comptroller and Auditor General of India, is the instrument of fiscal accountability provided for in the Constitution. His primary role is to report to the Legislature whether the activities of the Government in all financial matters are carried out in accordance with the Constitution and the laws and rules framed thereunder – both in letter and in spirit. He also provides assurance that the sums authorized by the legislature in the budget have been spent for the intended purposes and within the sanctioned limits. The members of the Indian Audit & Accounts Department have the task of assisting the Comptroller and Auditor General to effectively carry out his Constitutional mandate. 


The range of Government activities has increase manifold and many players, other than the Central and State Governments, such as local bodies, societies, NGOs and private sector, through public private partnerships, have become partners in the process of development. This has introduced complexities in fund flows, expenditure, accounting and evaluation. 


To remain relevant in this rapidly changing world every institution has to consciously review and modernize its procedures and practices.


We should recognise that the objective of the executive and audit are the same, viz. that the aam aadmi gets the greatest benefit. This overarching reality often gets lost in practice. It is a natural tendency to become defensive on audit reports which comment on performance. This phenomenon can be tackled through greater interaction and frequent engagement at different levels as it facilitates an understanding of each other’s view point. I have learnt with great satisfaction that Audit has taken steps in the right direction by highlighting the innovations, good practices and positive aspects noticed in the implementation of programme. 


 am happy to learn that you have collaborated with the Government in developing a control based risk management framework which is going to be applied in implementing various schemes. This will provide an in-house oversight mechanism which will empower the field level officers to prevent, detect and set the right inefficiencies and leakages by suitable interventions. Consequently, the deliveries should improve. Some of the performance audits done by your department in the recent past also underline the positive interactions and the collaborative approach which has led to effective mid-course corrections that will contribute substantially to the achievement of the overall objectives. Such initiatives will encourage free exchange of information and ideas, leading to better governance.