Key departments where massive spending is involved should be also subjected to external audit in addition to a CAG scrutiny, the Government has suggested amid a political storm over its auditor's findings on 2G spectrum and coal blocks allocation.
These external audits, government feels, would supplement the regular audit process and more likely to provide further leads for investigation or improvements, according to a background paper issued by Ministry of Personnel for discussions among bureaucrats on Civil Services day observed here recently.
"Beyond relying solely on audit (CAG) reports, the Centre and the State Governments should also proactively conduct external audits of some of their main spending departments," it said.
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"In India, Comptroller and Auditor General (CAG) is the body whose mandate is to monitor and ensure public accountability. However, CAG reports are not fully utilised to effect constructive policy changes.
"It would be good practice for all Departments and Ministries to publish in their annual reports the follow up actions taken based on CAG's findings for the last two years," the paper said.
The Ministry also suggested a comprehensive 'civil services code' for a strong code of ethics among the bureaucrats.