Transparency International Bangladesh (TIB) yesterday said certain provisions of the draft Public Audit Ordinance may hinder the Comptroller and Auditor General (CAG) from performing duties independently and free from government control.

The observation by the anti-graft watchdog comes a week after the Advisory Council of the interim government approved, in principle, the Public Audit Ordinance, 2025.

TIB said that, despite directives from the highest court, the ordinance fails to include provisions allowing the CAG, a constitutional body that is the supreme audit institution of Bangladesh, to audit revenue assessment and collection.

The draft ordinance also includes clauses that would require the CAG to obtain prior government approval before entering into agreements with any regional, international or foreign entities, as well as mandatory government approval for rule-making, TIB said in a statement.

"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 CAG and clearly reflects a reluctance to ensure the institution's fundamental independence, said TIB Executive Director Dr Iftekharuzzaman.

"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 and other vested interest groups connected to it."

Iftekharuzzaman said the Supreme Court had affirmed the authority of the CAG in this regard through its verdict.

TIB said sections 17 and 18 of the draft ordinance require the CAG to obtain prior approval from the government to enter into agreements and to formulate rules, respectively -- an outright disregard for 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.

He said the CAG would be unable to operate independently if the ordinance were ultimately issued in its current form and such provisions remained in effect.

This undermines efforts to ensure transparency and accountability in the government's revenue sector, said TIB.