Performance audit a learning tool: Somanathan

Besides state-level schemes, CAG takes up two to three national schemes each year for performance audits.(Image/Reuters)

Performance audits must focus on lessons learned rather than faults found, Finance Secretary TV Somanathan said on Tuesday suggesting changes in such audits by the Comptroller and Auditor General (CAG).

“Evaluation must be taken considering the technology, and knowledge available to the officer at the time of the decision,” Somanathan said speaking at an event here.

Defensive culture in officers discourages risk-taking even for pro-public policies, he said, stressing centralised monitoring of decisions and the need for focus on accountability for delays.

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The CAG does a comprehensive performance review of central government schemes to probe if there are any fund leakages, diversion, mismanagement and corruption.

Besides state-level schemes, CAG takes up two to three national schemes each year for performance audits.

The Public Accounts Committee of the Parliament has time and again expressed displeasure on the delayed submission of Action Taken Notes or ATNs on CAG’s Reports.