The Transparency International Bangladesh (TIB) has suggested auditing revenue assessment and collection, and strengthening the authority of the Comptroller and Auditor General (CAG).
The local chapter of the global anti-graft agency in its recommendations to the interim government called for incorporating provisions in the draft 'Public Audit Bill-2024', reads a statement issued on Monday.
The TIB outlined its proposals, which primarily focus on expanding the CAG's auditing jurisdiction over national revenue and receipts, enhancing the accountability of employees within audited institutions, granting the CAG the authority to appoint its own personnel and formulating relevant rules.
The TIB criticised the process of finalising the draft for its lack of transparency, noting that it was carried out primarily by finance ministry, a donor agency and the Office of the CAG, with limited input from stakeholders.
On 20 February 2025, the TIB called for the draft to be opened for public opinion to ensure broader consultation. After reviewing the draft, the organisation made a five-point recommendation.
These include introducing a provision under section 7A to ensure that all government revenue and receipts, including tax and non-tax income, are properly assessed, collected, deposited and accounted for as per law.
Additionally, the TIB suggested that the bill mandate the cooperation of employees in audited institutions in providing necessary information and ensuring accountability.
It also recommended the inclusion of impartial experts from relevant sectors and civil-society representatives in the independent oversight committee formed by the auditor general.
This committee should submit its reports to the public accounts committee of parliament and make them publicly accessible.
Furthermore, the TIB emphasised that the auditor general have full authority to appoint and manage personnel following its internal human resources policy.
Expressing concerns about the exclusion of revenue assessment audits in section 7 of the proposed ordinance, TIB executive director Dr Iftekharuzzaman warned that this gap would undermine the accountability of the government's revenue assessment and collection processes.
Referring to High Court judgments, relevant laws and practice in South Asian and international contexts, he noted, "One of the prevalent methods of tax evasion in Bangladesh is fraudulent revenue calculation through collusion between a section of tax officials and dishonest taxpayers.
Numerous credible sources have documented such cases, demonstrating that collusive tax evasion is a significant factor behind the country's tax-GDP ratio.
"To address this, it's crucial to include revenue assessment in the audit process. We hope the interim government will act judiciously and resist any undue pressure or unethical influence."
In its statement, the TIB also urged the inclusion of provisions to hold officials accountable for failing to provide necessary information to the CAG during audits and requested that the CAG be granted the authority to formulate rules in line with the proposed ordinance.
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