COMPTROLLER AND AUDITOR GENERAL (CAG) AUDIT REPORT – ‘DARTHLALANG LIAN’

Dt. 23.06.2017, Vanglaini a ka article “CAG Audit Report” tih chuan ka beisei aiin mipuiah nghawng a neiin, ka hming hnaisailo pawh vawi nga ngawt lama chhanna hial ka lo hmu a, ka lawm phian mai. Ka hnathawhna Pachhunga University College pawn lam a hlawh narawh e! Zorock-a’n a sipai ṭan lai hla a siam “12519S” tih hla a, “Yes Sir ti zelin ṭuan a ṭul si” tia zankhua a duty post a ṭhut a ngaih thu a tarlan ang deuhin, kei pawh ka ṭuanna mualah college naupangte zirtira ka buai ve leh char char avangin ka duh angin ka rawn kir lawk thei lova. Hei tunah chuan ka thu ken lai sawhnghet turin ka lo kir leh e.

Ram mipuite hian ram dan leh hrai, leh sorkar kalphung kan hriat chian hi hmasawnna inṭanna a nih avangin he kan thil khel lai pawh hi a pawimawh em em a ni.

1. CAG - Constitutional Body: Uar taka ka sawi nawn leh duh chu, India danpui (Constitution) in ram sum leh pai che vel endiktu sang ber atana Article 148 - 151 tlawhchhana a din Supreme Audit Institution - CAG hi sawi nep chi a ni lo. Ram sum bawm vengtu bulpui ber a ni. Kan duh ang leh beisei loh anga Audit Report a lo chhuah pawhin hnawk tih viau tur a ni lo. India Danpui hi hman a nih chhung chuan tun ang Audit report hi an tichhuak zel dawn.

2. CAG hian a huang lo a nawr em?: A chhanna chiang tak chu ‘nawr lo.’ Article 149 nain a phut ang taka Parliament a CAG’s DPC Act, 1971 a hman a nih aṭangin sorkar pawisa (Public Accounts) heng - Union leh State Sorkar, Indian Railways, Defence, Post Office, Telecommunications leh sorkarin sumdawng tura a din company/ corporations 1500 vel (ONGC, SAIL, etc), mahni a ro inrel (autonomous bodies) heng, Idian Institute of Managements (IIMs), Indian Institute of Technology (IITs), etc,. te sum hman dan endik tura duan (mandate) a ni. Tin, mahni thuneihna hmang (independent body) a nih avangin audit thuah zalenna famkim a nei bawk. Ṭhenkhat ziak anga Parliament-in a ruahman sak chinah chauh chuan thawk lul love; Constitution-in zalenna a pek ang zawkin le! An audit report hi a ‘ve’ chauha ngaih tur a ni lo. Ram inkaihhruaina (mechanisms) a tel ngei ngei tur (part and parcel) zawk a ni. Zoa a ni emaw Vaia a ni emaw sawiselin awmzia a nei lo. Dan chu dan a ni e.

3. CAG - darthlalang lian: Sawi hmaih loh tur chu CAG mawhphurhna leh thuneihna constitution-in a pek zingah sorkar sum endiktu mai bakah thurawn petu (financial advisors) a ni tel bawk tih hriat tur a ni. Sorkar sum bawm

aṭanga dan lova sum tam tham tak tak lakchhuah leh hmanralna rinhlelhawm a hmuh changin ‘inrinna dar’ (alarm) a ti ri ṭhin. Kum 1998 aṭanga audit report kimchang (computerized compilation) tihchhuah a nih ṭhin aṭangin eirukna tam tak man chhuah a ni tawh a ni. Hemi entirna ṭha tak pakhat chu, Bihar state a eirukna zahthlak leh hmingthang tak ‘ranchaw thubuai’ (fodder scam)-ah khan CAG report chuan Bihar sorkarah sum leh pai dan mu leh mal awm lo (chronic financial irregularity) hun rei tak

aṭanga an lo kalpui tawh chungchang a tarlang a. Chu chuan sum hmuh leh hman ral dan record mumal a awm loh avangin, sorkar department ten an mamawh aia tam sorkar sum bawm

aṭanga pawisa an lak theihna kawng a hawng zau hle a. Hei tak hian tuna kan sawi tak ‘ranchaw leina’ atan ringawt vaibelchhe 104 - Doranda Treasury office, Ranchi aṭangin an lakchhuak theih phah a ni.

Tichuan, sorkar enkawl farm 6 ten vawk leh bawngchaw atan kum tin vaibelchhe 20 zel an farm ṭheuh an eiral tir ta mai a! Hetih laia Bihar CM Laoo Prasad Yadaav meuh pawh thubuai rip tak, jail bang zut ngaihna hial khawp a nei ta a nih kha. A nihna takah chuan he eirukna pawh hi CAG audit report aṭanga chhui chhuah a ni. CAG hi sorkar sum vengtu pawimawh lutuk a ni. SSA sum lapse leh lapse lo a kan inhnialna pawh Mizoram audit report-ah hian chiang takin a rawn ziah lan hi!

Mizoram sorkar audit report aṭanga lo lang hi pawm harsa kan ti viau chuan a lang. Mahse darthlalanga kan in enin mahni thla bak tu thla nge hmuh kan tum? Mahni hmel ni reng siin hei chu ka nihna leh ka hmel a ni lo kan ti dawn em ni? Nge Phungpuinu iangin, “Ka takin eng chawi lovin, ka thlain ngun bun chhingchheng, ṭhi awrh chhing chheng,” kan ti ṭalh dawn?

4. CAG - Kawngkhar vengtu rinawm: India ram rorelna (polity) hi in lianpui, pindan tam tak a chhunga thil hlu tam tak awm nen a tehkhin theih awm e. Chung pindan tin chuan rukru emaw tichhetu laka vengtu tur ‘duty’ nei ṭheuhah ngai bawk ila. Mahnia ro inrel ram (sovereignty) India hian ven ngaihna kawng tam tak a nei a. Indo thulh a vengtu, ramri vengtu, ram chhunga sorkar hna tam tak thawktu, hriselna leh thianghlimna lam vengtu, zirna lam buaipuitu, etc. CAG hi ram sum bawm kawngkhar vengtu rinawm a ni. Sum hmang theitu ber sorkar chuan a duh ang leh tha a tih angin a hmang mai ṭhin. Amaherawhchu, awmze neiin hman a ni em? Eirukna a awm em? Mipuiten hmasawnna’n an hmang em? Ramin a ṭhan phah em? tih te endiktu sang ber chu CAG hi a ni. Audit Institution sang ber report a rintlak loh chuan rin tur dang enge awm chuang ang le?

5. CAG audit kalhmang (process): CAG kaihhruaina hnuaiah hian Indian Audit and Accounts Department (IAAD) hi awmin, ram pumah thawktu mi 56000 bawr vel an awm a. Tin, state-ah hian Accountant General Office a awm leh a, chungte chu a vaiin 57 bawr vel a awm bawk a. Heng state tina AG office (audit wing) te hian an awmna state a audit hna an thawk ṭhin a. Sorkar department an endik duh te chu a mal malin an endik ṭhin a ni. Tin, heng an endikna a thil felhlel deuh te chu insawifiahna hun department te tan siam sak ṭhin. He insawifiah theih hun chhunga lehkha pawimawh (documents, sanction orders, bills, receipts, vouchers, etc.) awm thei ang zawng zawng chu sorkar department lamin an thehlut ṭhin a. Heng inchhan/ insawifiah hun chhung hian hun rei tawk tak a awh ṭhin a ni. Hemi hun chhunga insawifiahna leh insawifiah theih loh te chauh hi CAG audit report - audit para kan tihah hian a lo lang ṭhin a ni. Tin, he endik hna hi mi inringlo lai va endik thut lam a ni lova, indawrna fel leh fair tak hunbi inpe thlapa kalpui ṭhin a ni.

Dan hmanlaiah chuan heng audit report (computerized compilation) te hi President of India leh State Governor hnenah thehluh a ni ṭhin. Anni’n Parliament-ah leh State Legislature-ah an pu lut emaw an pharh ṭhin a ni. Rorelna in sang (house) a pharh a nih hnu chuan mipui vantlang ta (public property) a lo ni ta a. Tuna kan lo khel ta ang hian ram mipuiten an duh tawka an bihchian leh chinleh theih a ni ta a ni.

Amaherawhchu, audit para-ah hian hmalak chhunzawmna tur, a ṭul chuan inhremna tur hial thil te pawh a awm ṭhin avangin, chumi lo bawhzui tur committee chu Parliament leh State Legislature ten Public Accounts Committee (PAC) leh Committee on Public Undertakings (COPU) an ruat ṭhin a ni. Anni hian audit parate a ṭul angin an ennawn a, hma an la chhunzawm ṭhin. Audit Para te PAC te’n an pawm phawt erawh a ṭul tawh lo; pawm tura ruat (mandate) pawh an ni lo. Audit para in a tarlan te an thlirlet a, a ṭul angin hma an la chhunzawm mai zawk a ni.

Tin, tuna Mizoram report-ah hian thil fel lo leh inhmu rem lo (mismatch) a tam avangin PAC leh COPU ten engtinnge hma an lak? Hrem ngai te an hrem chhunzawm em? tih mipuiin kan lo thlir reng dawn a, kan beng kan lo dawh reng dawn a ni.

6. CAG audit kalpui chi hrang hrang: Audit dan kalhmang kan sawi lai hian audit dan chi hrang hrang han tarlang leh lawk ila:

a. Compliance audit - Hei hi transaction audit tih a ni bawk. Sum leh pai hmuh leh hmanna te lehkha (receipts) nen a inmil em tih endikna a ni.

b. Financial Attest Audit - Hei hi supple­mentary audit tih a ni bawk. Sorkarin sumdawng tura a din company te endikna a ni deuh ber. He Audit bik hi chu Char­tered Accountant-in a nei phawt a, chu audit report chu CAG in an enfel leh ṭhin.

c. Performance Audit - Sorkar programme leh schemes te ruahman lawk leh kalpui dan tur duan angin hmalak a ni em? A hlawhtling em? Mipui ten an chanvo an hmu em? Ramin a ṭhan phah em? tih zawng zawng endikna a ni. Sum hman dan pawh en tel a ni bawk.

d. Information Technology Audit - Khawvel ṭhang zelah e-governance lama file kal pui a nih hnu hian IT Audit hi kalpui a ni ta bawk. Hetiang audit hi vawi 300 chuang CAG hian a kalpui tawh a ni.

Heng bakah hian vantlang nun kaih­hnawih (social audit) leh khawvel buaipui sik leh sa leh ramngaw humhalh lam nghawng thil environment audit pawh neih ṭhin a ni.

7. NLUP Performance Audit thlirletna tlem: NLUP bihchianna hi CAG hian performance audit hmanga a neih a ni. Sum hmuhna leh hmanna chipchiar tak, receipts leh vochers hmanga audit lam aiin NLUP hian a tum ram a thleng em? Inkaihhruaina dan an siam te an zawm em? Ram ṭhanna leh hmasawnna tak tak a thlen em? A funding source te khawi

aṭangin nge? tih lam hawi a ni.

Audit para aṭanga sorkar hnathawh ropui tam tak zingah mit la zual langsar deuh report tarlan te chu -

a. Baseline survey results (YMA te survey) te Village Level NLUP Committee (VLNC) ten an hriatpui lova; khua leh District huap a plan a awm lo.

b. A dawngtu (beneficiary) thlangtu tura ruat VLNC ten thlang lovin, NLUP Apex Body-in a thlang.

c. Dawng thei lo tur (inelligible beneficiaries) chhungkaw 1400 hnenah pek a ni.

d. Tuikhuahna hmanrua (synthetic Geo­membrane) - sarang, polythene, silpau­line, etc. uchuak taka lei nan nuai 159.73 leh sangha chi (common carp) lei nan nuai 119.19 hmanral a ni.

e. Buh a intodelh tumna leh, tlangram lo neih tihbo tumna leh ramngaw siam tih chuan a tum ram a thleng lo.

f. Budget bo (lapse) hlauh avanga central treasury dan ang lova Civil deposit a pawisa dah tih te.

g. Pung awm lovin mi 30 hnenah loan vaibelchhe 6.46, February 2011 aṭanga March 2014 chhungin pek a ni.

h. NLUP chu central sorkarin state budget (plan fund) kaltlangin vaibelchhe 2873.13 October 2010 - September 2014 chhunga a pek thu leh, vaibelchhe 1526.14 chu Addi­tional Central Assistance (ACA) hminga pek thu a chuang a ni. (Prime Minis­ter’s special package head erawh audit report-ah hian a awm miah lo). Kum 2015 - 16 chhung chuan pawisa hmuh a ni lo.

Heng Audit Para te hi sorkarin a chhanletna point lian deuhah chuan miretheite chawikanna atana engpawh huama sum sem/ pek a nih thu leh Mizoram economy chu Per Capita Income aṭanga chhuta a lo san tak avangin, National PCI hial a khum avangin India ram ṭhanna hmahruaitu (growth driver) kan ni a, NLUP hi a hlawhtling a ni tih a ni. Amaherawhchu, ram hmasawnna tehna hi Per Capita Income aṭang ringawta teh hi a him lo hle a. Sorkar hnathawkte hlawh a lo pun leh sumdawng hausa tlemte thawhchhuah tam tak avang ringawt pawhin Per Capita Income chu a pung thur thur thei alawm. Chutih laiin mipuite retheih dan erawh a la ngai reng tho si.

Ram economic tehna tlanglawn ber (classical ber) chu a ni a, mahse ram hmasawnna tehna dang pawimawh tak tak heng - ram pum thawhchhuah (Gross State Domestic Product - GSDP) te, mimal tin thawhchhuah tak tak (Per Capita Real income - PCRI) te, Physical Quality of Life Index (PQLI) te, Human Development Index (HDI) te, Happiness Index te, Human capabilities te hi kan ramah hian a hniam lulai rih em a ni!

Ram hmasawnna tehna pawimawh ber zinga mi heng - dam rei zawng tehna (life expectancy) te, hriselna leh thianghlimna (health & sanitation) te, zirna ṭha (quality education) te, vantlang mamawh (basic amenities) te, ruhrel lian (infrastructure) te, rethei leh hausa inkar, etc. dinhmun te han en hian Growth driver kan ni kan ti ngam em le?

Tin, ‘growth’ tih hi engemaw huang chhung bik (specific areas) sawi nan chauh hman ṭhin a ni a, a awmzia (concept) hi a zim a, ram hmasawnna tak tak chu development zawnga sawi hi a pawmawm zawk. Mizoram hmasawnna pawh hi development zawngin sawi ila a duhawm hle ang.

- Dr. Vanlaltanpuia, Pachhunga University College