Press Release
Dhaka, April 24, 2025: The Advisory Council of the interim government has recently given approval in principle to the “Public Audit Ordinance, 2025”. Despite objections and specific recommendations from relevant stakeholders, the ordinance includes certain provisions that, according to Transparency International Bangladesh (TIB), may hinder the Comptroller and Auditor General (CAG)—a constitutional institution—from performing duties independently and free from government control.
Despite the directives of the highest court, the ordinance fails to include provisions allowing the CAG to audit revenue assessment and collection. It also includes clauses requiring prior government approval for entering into agreements with any regional, international, or foreign entities, as well as mandatory government approval for rule-making. Transparency International Bangladesh (TIB) has commented that these provisions appear to be influenced by vested interests and are embarrassing for the interim government.
Maintaining such fundamental weaknesses in the ordinance disregards the constitutional status of the Comptroller and Auditor General (CAG) and clearly reflects a reluctance to ensure the institution’s fundamental independence, said TIB Executive Director Dr. Iftekharuzzaman in a statement today. He stated, “By excluding provisions for auditing revenue assessment and collection under Section 7 of the ordinance, the entire process of revenue estimation and collection will be left beyond accountability. We fail to understand why the interim government is ignoring the fact that irregularities and collusive fraud in revenue assessment and collection are among the main avenues of tax evasion in Bangladesh. One cannot help but question whether the government is being influenced by the National Board of Revenue (NBR) and other vested interest groups connected to it.”
He further noted that the Supreme Court of Bangladesh has affirmed the authority of the CAG in this regard through its verdict. Moreover, Sections 17 and 18 of the ordinance require the CAG to obtain prior approval from the government to enter into agreements and for the formulation of rules, respectively—an outright disregard of the institution’s constitutional standing. Other constitutional institutions of the state, such as the Public Service Commission, have been granted the authority to formulate rules in their respective laws. Additionally, he said that the CAG will be unable to operate independently and without supervision if the ordinance is implemented in its current form and such provisions remain in effect—undermining efforts to ensure transparency and accountability in the government’s revenue sector.
TIB expressed concern over the secrecy surrounding the “Public Audit Bill 2024.” Later, TIB submitted five specific recommendations on the “Draft Public Audit Ordinance 2025” to the Honorable Advisors of the Ministry of Law, Justice, and Finance, expecting them to give the matter due consideration, hoped TIB's Executive Director.
Media Contact:
Mohammad Tauhidul Islam
Director, Outreach and Communication
Phone: +8801713107868
Email: tauhidul@ti-bangladesh.org
