Table Of ContentNOT JUST AN ACCOUNTANT
Published by
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Copyright © Vinod Rai 2014
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I dedicate this endeavour to my parents—to my mother for giving us roots to
keep us firmly grounded, and to my dad for teaching us how to fly.
Our education was her only worldly wealth, and he was my first and only hero.
CONTENTS
Foreword
Preface
THE JOURNEY
1. Dimapur to Delhi
2. The Role of Audit
3. Media Policy
4. The CBI
FOLLIES
5. First Come, (Not) First Served: The 2G Saga
6. Sound & Fury: The PAC & JPC Saga
7. The Punjabi Wedding: Commonwealth Games 2010
8. Coal That Turned to Gold: Mine Block Allotments
9. A Slippery Deal: Gas Exploration
10. Off Course: Civil Aviation
COURSE CORRECTION
11. Excellence, Accountability & Probity
The Pursuit of Excellence
The Role of Accountability
The Role of Probity and Ethics in Public Life
Good Governance
Appendices
Acknowledgements
Index
FOREWORD
When I received Not Just an Accountant from Vinod Rai, I wondered what I
could share with readers. On going through the manuscript—which deals with
vital issues like transparency, accountability and ethics—I was convinced that
our youth had to be sensitized about these principles, and the unique quality of
righteousness—righteousness in the heart. For, as I have often said, where there
is righteousness in the heart, there is beauty in character.
Righteousness can be injected by only three great people up to the age of
seventeen—a father and a mother in a spiritual environment, and a good primary
school teacher. Can governments and institutions create good human beings?
The answer I arrive at is: no, not at all. The process has to start in homes and
schools.
I find that in countries across the globe a new paradigm is emerging—that
of transparency in functioning, not only within the government but also in
private institutions and civil society, with morality and righteousness being
fundamental principles. Not Just an Accountant draws attention to these
principles and emphasizes the importance of ethical governance in our country.
This has to be the long-term goal of all nations.
My conviction is that to weave the moral fabric of society, we need to
target energetic youth in the country. Democracy is a great gift to the people of
India. Our thoughts and actions should ensure that we use our most creative
efforts and dynamism to promote rapid economic growth. Vinod Rai has
discussed such essential issues of governance which will make our economic
growth sustainable in the long term.
Let us work to make India a great nation, with righteousness in the heart
and the pursuit of excellence in our endeavours.
Dr A.P.J. ABDUL KALAM
Former President of India
August 2014
PREFACE
Benjamin Franklin once said, ‘If you would not be forgotten as soon as you are
dead, either write something worth reading or do something worth writing.’
I do not think I have done anything worthwhile for others to write. So the
next best option was that I consider penning my thoughts and experiences, which
may be worthwhile for some to read. The decision was taken for no other reason
but for posterity to know something about the accountability of the government
towards its people. There was a moment of hesitation though, when it struck me
that my words would attract the usual vituperative utterances from those who
have the irresistible urge to be in media light. But then I found that Benjamin
Franklin had also said, ‘Anyone can criticize, condemn and complain…and most
fools do.’
It was then that I decided to persevere, regardless of the opportunity being
provided to such people. In pursuit of that decision of mine, I am going to
narrate to you a story—the story of my life, a story of how events and people
touched me in myriad, simple ways, releasing immense energies and inspiration
which I did not know existed in me. I hope my thoughts will resonate with the
people who read this book and wonder what holds them back from doing only
that much—not too much—only that much which society expects of them. It is
not a tall order. Each one of us has it in him or her to do it. Maybe your time to
seize this opportunity is yet to come. I am writing this for thousands of young
men and women who see it all happen; have the resolve and inspiration to meet
the challenge, but may not rise to the occasion when the opportunity arises and
so, sadly, may see it pass. I would, therefore, alert them to keep their radar fully
functional because there is no advance warning. Life gives only one chance—
don’t fritter it away.
Hence, I present to you this book. It is not about creating a sensation or
revealing mysteries. It is not about running down anyone or deriding the
administration. It is not about finding fault and paraphrasing audit reports of the
comptroller and auditor general (CAG).
This is a book about accountability. It is about transparency. It is about that
vital quality in society of which we seem to have created a huge deficit. It is
about ethics. It is about how a nation—which prides itself on the greatness of
Ashoka, the nobility of Akbar, the compassion of Buddha and the courage of
Gandhi—seems to have lost its moorings. It is about how we are now mired in a
whirlpool of decadence and malevolence in society, opacity in administration
and, above all, a total lack of leadership in the higher echelons. The book is
about how we have renounced excellence and settled for mediocrity as our
guiding beacon. The book seeks to reinvigorate among us, especially GenNext,
the spirit and quality for striving for the very best in every pursuit of life. It seeks
to delve deep into the conscience of the reader, provoking him into seeking a
higher order of accountability from institutions, so that the vision of the framers
of the Constitution is fulfilled. It is all about our responsibility to bequeath a
system to the coming generation which not only strives for excellence but is also
built on an edifice of probity, transparency and accountability.
We are a proud nation with an ambition to see the country become a
superpower in all spheres—economic, scientific, military, sports—and we wish
to assume leadership in international affairs. In an endeavour to look at some of
these areas, I have drawn on five case studies based on the audits done by the
officers of the Indian audit and accounts department. I have relied on them as no
study of the financial dealings of the state can be more authentic than a scrutiny
of these reports. The facts in the audit reports are unimpeachable. The
methodology is transparent, and the inferences unassailable. We may certainly
differ on the conclusions derived from these inferences, but that is a matter of
perspective.
I have no regrets whatsoever about the reports put out by the department.
We do not have to be contrite about anything that was stated in them. In fact, I
am proud of having had an opportunity to be part of a professionally sound and
totally apolitical team—a team which has commanded respect and approbation
all over the globe, a team with impeccable professional credentials, whose
findings resonate well with objective commentators in the country.
Audits were done by specialists in different areas of administration. Their
product, a labour of untiring effort, is there for all to see. In any other
dispensation, these professionals would have been applauded. In ours, they have
been called ‘untrained’. They deserve better. Maybe they had to pay for the
direction and guidance provided to them by me. But I take solace from the
thought that they are trained auditors and their audit capabilities have been
honed to such perfection that no criticism or pressure from whatever source will
detract them from the assigned task.
Till a while ago, apologists for the government were crying themselves
hoarse, putting a substantial part of the blame, if not all, on audit—nay, the CAG
—for the slowdown in economic growth and policy paralysis. They unabashedly
besmirched the robustness of the Indian economy, painting it as so fragile that a
couple of audit reports would do it irreparable damage. They did not realize that
