Latest update December 4th, 2024 2:40 AM
Jan 16, 2020 Features / Columnists, Peeping Tom
What nonsense is this being peddled that the Auditor General’s Report for 2018 was leaked to the media? The Report, once duly submitted to the Speaker of the National Assembly, becomes a public document, and has to be made available to the public for a cost recovery fee.
A leak is an unauthorized release. Nothing of the sort has occurred in relation to the Auditor General’s Report for 2018.
The fact that the National Assembly is not in session or that parliament has been prorogued does not act as a restriction on the Auditor General making the contents of the Report available to any member of the public. The law not only allows him to do this; it requires that this be done.
The Audit Act of 2004 compels the Auditor General to submit his Report to the Speaker of the National Assembly. The House does not have to be in session for a report to be laid. The Audit Act states that once the Report of the Auditor General is laid before the National Assembly, it may be made available to the public for a cost recovery fee.
The purpose of these provisions is to allow for the public to have access, while satisfying the formal requirement that the Report be submitted to the Speaker. The Auditor General does not have to wait until a new parliament is constituted before he makes his report public.
The Office of the Auditor General is a constitutional office. He is not subject to the direction of any public office nor the legislature, except through legislation. The purpose of laying the Report to the National Assembly is intended to ensure that the legislature can, as it deems fit, consider the Report. But once the Report is submitted, there is no restriction on its being made public. No court will interpret the provisions of the Audit Act differently.
One can understand the consternation of the government and its supporters at the timing of the release of information contained in the Report. But that is no one’s fault but the government. If it had complied with the provisions of the Constitution as they relate to the passage of a no-confidence motion, elections would have been held since last year, and the contents of the 2018 Report would not have been a bother.
As it is, what the Report reveals is that the financial practices of the present government are no less scandalous than what existed under the previous regime. All the same old complaints about overpayment for works done, delays in works done, payment for works not even started and the non-submission of documentation reappear again. And this time appear even worse than ever.
Taxes forgone were addressed in the Report. Exemptions (conditional and non- conditional), waivers, concessions – call it what you may – all represent taxes forgone. Splitting hairs does not change that fact.
One of the agencies which has reacted to the publication of details in the Report is the Guyana Revenue Authority (GRA). The GRA says that it does not grant concessions; it merely administers them.
The GRA therefore should have very little grounds to take umbrage at the concessions granted. It seems, however, to want to defend something that it argues is not its responsibility.
Agencies audited by the Audit Office are supposed, by law, to be afforded the opportunity to respond to the audit findings of the Auditor General. By law, these responses are required to be included in the Report. The public therefore is able to judge the credibility of any finding by examining what the initial finding was, and then examining the responses by the audited agency.
No one should be upset at the findings of the Audit Report being made public. The Report is a public document which allows for public scrutiny of the government. The question of a leak does not arise, and is just a red-herring which is being used to suggest that there is an ulterior motive in having the contents of the Report made public.
(The views expressed in this article are those of the author and do not necessarily reflect the opinions of this newspaper)
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