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The CAG audits disaster management funds (National/State Disaster Response Funds) to ensure efficient, transparent use of resources. Which aspect is PRIMARY focus of such audits?
- Ensuring funds are spent only on infrastructure, not relief
- Assessing whether funds were used promptly, effectively for relief, rehabilitation, and risk reduction
- Guaranteeing no funds are spent on prevention, only response
- Monitoring stock market performance of disaster management contractors
Answer: Assessing whether funds were used promptly, effectively for relief, rehabilitation, and risk reduction
CAG audit of disaster management funds: (a) Constitutional basis: Article 149 empowers CAG to audit all expenditures involving public funds, including National/State Disaster Response Funds (NDRF/SDRF), (b) Primary audit focus: (i) Promptness: Assess whether funds released, utilized promptly during/after disasters for timely relief, (ii) Effectiveness: Assess whether funds achieved intended outcomes (lives saved, livelihoods restored, infrastructure rebuilt), (iii) Risk reduction: Assess whether funds used for prevention, mitigation (early warning, resilient infrastructure) to reduce future disaster impact, (c) Applications: (i) Relief operations: CAG audits expenditure on food, shelter, medical care during disasters to ensure timely, adequate relief, (ii) Rehabilitation: Audits post-disaster reconstruction, livelihood restoration to ensure effective, equitable recovery, (iii) Risk reduction: Audits investments in early warning systems, resilient infrastructure to assess disaster risk reduction impact, (d) Challenges: (i) Urgency: Disaster response requires rapid spending; audit must balance speed with accountability, (ii) Complexity: Disaster management involves multiple agencies, levels; CAG needs coordination, expertise for comprehensive audit, (iii) Attribution: Multiple factors affect disaster outcomes; isolating impact of fund utilization challenging, (e) Illustrates accountability in crisis governance: CAG audit ensures disaster funds used efficiently, transparently; independent scrutiny complements executive, legislative oversight to ensure public resources save lives, build resilience.