1. the “Public Accounts (Public Expenditure) Audit Ordinance”
Bangladesh’s Public Accounts (Public Expenditure) Audit Ordinance, 2025 was passed without substantive amendments from the criticized original draft, resulting in the Controller General of Audit (CAG) still not having the authority to audit the assessment and collection of revenue.
2. passage and criticism of the ordinance
On April 17, 2025, the Advisory Council of the Interim Government of Yunus approved the Ordinance, which was promulgated in the Official Gazette on May 4, 2025.However, Transparency International Bangladesh (TIB), The Daily Star, and New Age strongly criticized the ordinance for excluding revenue assessment and collection from the audit.
2. structure of the ordinance
– The ordinance includes a chapter titled “Revenue and Revenue Audits,” which allows the CAG to conduct a formal audit of whether revenue is being properly collected and consolidated, but does not include the authority to go into the “accuracy” of the assessment and collection process.
3. consistency with the Constitution
– Article 128(4) of the Bangla Constitution stipulates that the CAG shall conduct audits without guidance or control from any other authority, but this ordinance introduces a mechanism whereby the government requires “prior consent” for the CAG’s organization, rule making, agreements with international organizations, etc., thereby limiting its constitutional independence.However, it has been pointed out that this ordinance has restricted the CAG’s independence under the Constitution. 4.
Current Situation
– The ordinance is in effect as is, and the CAG is not currently empowered to conduct a comprehensive audit, including the revenue assessment and collection process.
– The TIB and others are pushing for a revision and are demanding that the government restore the CAG’s full independence and audit authority, but as of June 2025, no concrete action has been confirmed to amend the article.
– Granting the CAG inclusive audit authority, including the revenue assessment and collection process, is essential for a system of monitoring and checks and balances by an independent body concerned with government transparency and accountability, and requires immediate action.