The CAG has to audit 30,000 public auditable units with 2,566 personnel who can perform audit in only 10 to 20 per cent of the total government offices. There is a vacancy of 30 per cent against the approved posts in the CAG which still follows the 1988 organogram.
In 2002, the TIB revealed its first research report on the CAG and in 2012, it had a separate report on the Office of the Controller General of Accounts (CGA) which was earlier under the CAG.
The TIB interviewed 68 people of 40 public and semi-government organisations, 24 former and current officials and staffs of the CAG and the CGA, ministry officials and staffs and two specialists during the research conducted between March 2013 and December 2014.
The TIB report said candidates have to pay between Tk 0.3 million and Tk 0.5 million to get a job as auditor, junior auditor and driver at the CAG.
The findings highlighted how the constitutionally independent office, entrusted with finding out financial and other anomalies in spending by government, semi-government and autonomous offices and foreign-funded projects, has itself become tainted with irregularities for external and internal factors.
"The findings are unacceptable. These corrupt practices must be eliminated. There is no alternative to political will to allow the CAG to function independently," said Mr Iftekharuzzaman.
In her comment, TIB chairperson Sultana Kamal said a culture of unaccountability has been established in the country and all decisions in the government are being made at a single centre. "This is against the spirit of democracy and good governance."
"It seems all directives in our country come from one place. Such practice is the product of a highly centralised structure," she said.
All activities at the CAG office including appointment, promotion, and transfer, are influenced by politics, she pointed out, adding that no one can come out from this culture and it is like an epidemic.
She also said the CAG has to share its audit findings with the Prime Minister's Office although the PMO itself is an auditable unit by the auditors.
"As a result, the constitutional right of the CAG is violated since the power still remains with the executive authority," she said.
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