Institutions of Accountability: Office of the Comptroller and Auditor General (OCAG)

Like elsewhere in the world the sovereign Parliament of Bangladesh has the ultimate responsibility to ensure financial accountability and transparency in the management of public resources. The audit is, generally, conducted for two purposes. The one is to identify violations of accepted standards of ethics, and deviations from the principles of legality, efficiency, effectiveness, and economy in resource management. The other is to make public managers responsible for their conduct and for their use of public funds and to motivate them to take corrective measures to prevent violations from recurring. An audit can help restrain any tendency to divert public resources for private gain. In Bangladesh, rampant public sector corruption and inefficiency provide ground for the public to perceive the performance of the OCAG negatively. This background paper is a modest attempt to measure the institutional capacity of the OCAG and evaluate its general performance over the years to facilitate the deliberation process (held on January 7-8, 2009) to formulate policy recommendations. To analyze institutional capacity, different aspects of the OCAG is examined against four themes/indicators, namely independence, accountability, efficiency, and effectiveness.

Authors: Khan, M. Hafizuddin; Haque, Mohammad Ashraful; Islam, Mohammad Sirajul
Type: Report
Year: 2009