Draft of the “Public Audit Bill-2024”

TIB Recommends Empowering CAG Office with a Clear Mandate to Audit Revenue Assessment and Collection

Press Release

Dhaka, March 24, 2025: Transparency International Bangladesh (TIB) has put forward specific recommendations for the inclusion of provisions ensuring the authority and effectiveness of the Comptroller and Auditor General (CAG) office in the draft “Public Audit Bill-2024,” particularly in the areas of revenue assessment and collection audit. These recommendations have been submitted to the interim government for consideration. In a press release issued today, TIB stated that its recommendations primarily focus on granting the CAG the authority to audit national revenue and receipts, ensuring the accountability of employees in audited institutions, authorizing the CAG office to recruit its own personnel, and enabling it to formulate regulations independently.

TIB criticized the opaque process involving the Ministry of Finance, certain government institutions, a donor agency, and the Office of the Comptroller and Auditor General of Bangladesh in finalizing the draft of the “Public Audit Bill-2024.” On February 20, 2025, TIB urged the government to immediately make the draft publicly available for stakeholder and expert opinions. Upon obtaining a copy of the draft, TIB formulated five specific recommendations. These include Amendment to Section 7 – Ensuring that the CAG has the authority to audit revenue and receipts to verify whether all national revenues and collections (including tax and non-tax revenues) are properly assessed, collected, deposited, and recorded as per applicable laws, regulations, and procedures; Amendment to Section 5 – Strengthening accountability by mandating cooperation and information disclosure from employees of audited institutions, as proposed by the Finance Division; Inclusion of an Independent Oversight Committee – Ensuring that the CAG forms an independent oversight committee consisting of sector-specific experts and representatives from civil society. This committee will submit reports to the Public Accounts Committee of the National Parliament and make them publicly available; and autonomous Recruitment and HR Management – Empowering the CAG office to recruit and manage its personnel independently under its own human resource policy.

TIB Executive Director Dr. Iftekharuzzaman stated, “By not allowing audits on revenue assessment under Section 7 of the proposed ordinance, the entire process of government revenue assessment and collection will remain outside accountability.” Referring to relevant court rulings, legal provisions, and international practices—especially in South Asia—he emphasized, “One of the major ways tax evasion occurs in Bangladesh is through collusion between corrupt tax officials and dishonest taxpayers in fraudulent revenue assessment. Numerous credible reports have exposed this issue, demonstrating that tax-GDP ratio concerns in Bangladesh are directly linked to collusive tax evasion. To address this, including revenue assessment audits in the bill is essential. We expect the interim government to make an appropriate decision without yielding to any unethical demands or pressure.”

In its statement, TIB called for provisions to ensure accountability for violations, including the obligation of audited institutions to provide relevant officials of the CAG office with necessary information in the execution of their duties. Additionally, TIB called for granting the CAG the authority to formulate rules in accordance with the ordinance.

Media Contact:
Mohammad Tauhidul Islam
Director, Outreach and Communication
Phone: +8801713107868
Email: tauhidul@ti-bangladesh.org


Press Release