The office of the Auditor General of Pakistan has detected professional negligence on the part of the interior ministry, stating that the latter has failed to provide records for conducting audit of over Rs405 million in secret funds spent by the National Crisis Management Cell (NCMC).
According to the audit reports for the year 2013-14, the interior ministry has avoided presenting records of expenditure of Rs405 million in secret funds despite repeated requests. The AGP office noted that the NCMC management was asked to provide the record pertaining to secret service expenditure for financial years 2008-13.
The secretary, ministry of interior, was also requested by the director general audit (federal government) on June 30, 2013, for provision of record but the management did not provide it despite several requests. The AGP office observed that due to non-provision of records, the authenticity of the expenditure could not be ascertained.
The audit report pointed out that previously the NCMC, after approaching the ministry of law and justice, contended in its reply that under the Supreme Court directives an audit of the secret funds could be conducted after 2010. “On this, the audit department again requested the NCMC to allow audit of the funds spent 2010 onwards, but even then the records were not provided.”
An audit party was deputed to conduct the audit of the secret service expenditure from 2010 to 2013. However, no record was provided to the audit team as per previous practice after which the AGP office notified the ministry of interior secretary about this issue on November 11, 2013.
On December 2, 2013, the interior ministry did forward three stamped envelopes containing photocopies of certain records pertaining to financial year 2010 to 2013; on receipt, when the records were later examined it was found that much of the required data, including receipts and vouchers, had not been provided — which are essential for auditing purposes.
Irked by this response, the AGP office recommended fixing the responsibility for hindering the AGP functions and in defiance of the order of the Supreme Court on July 8, 2013 — besides provision of audit-able records demanded by the AGP office.
The apex court in its judgment had declared that “under sub-rule (5) of rules 37 of the General Financial Rules, whereby the actual accounts for secret service expenditure are taken beyond the jurisdiction of the auditor general, is illegal, unconstitutional and of no legal effect”.
The court also observed that “the auditor general, under Article 169 and 170 of the Constitution, is not only authorised but also obliged to seek access to any and all records actually maintained by all federal and provincial governments, as well as all entities established by or under the control of the federal and provincial governments, regardless of the designation of such records as secret or otherwise.”
Published in The Express Tribune, November 2nd, 2014.
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