"The CAG does not, at any point of time, never questioned policy making of the government. In fact in the spectrum (telecom) report, in the very first page we have reported that policy formulation is the sole prerogative of the government.
"People have given that mandate to the government, CAG does not question that. But CAG questions and audits the implementation of the policy," Rai said during a lecture on 'Role of CAG in Governance' here.
Speaking about the 3G spectrum auction policy, which was adopted by the government after the huge controversy following 2G spectrum sale, the ex-CAG said they never found any fault in the methodology.
Likewise, the coal auction method is also clean, he said.
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On the changing role of the audit, he said the meaning has been changing gradually and the government is in the continuous gaze of public scrutiny in the form of public interest litigations (PILs) being filed in the court by some or the other person.
"I am talking about governmental decisions, every decision of the government is being been audited by somebody through a PIL. Each one who sits in a position of authority must be cognisant of the fact that we are sitting in a class house," he said further.
Rai said the need is also is to build a relationship between government functionary and citizens of the country to move towards a better and efficient governance.