Environmental Auditing in J&K

The Supreme Court in its several orders has ordered that construction near small valleys, riverbanks is dangerous for our environment. The apex court in the recent past has appointed committees after the 2013 Uttarakhand disaster to review the impact of mega-projects. The experts say that the recent flash floods in Dharali Uttarakhand, Chasothi Kishtwar or Reasi were caused as a direct result of the repeated failure to implement the regulations designed to protect fragile ecosystems in Himalayan states. The haphazard construction of roads, tunnels, hotels, dhabas and resorts continue to mushroom on floodplains and unstable slopes which directly violates Supreme Court and National Green Tribunal’s (NGT) orders that have barred construction within 50-100 meters of riverbanks.

PAGs speech in Independence Day 

Principal Accountant General (PAG) Jammu & Kashmir Mr K P Yadaw during his independence day speech at his office headquarter in Jammu raised his concern about the natural disasters happening due to climate change. He expressed anguish over the destruction that took place in Chasothi Kishtwar. Principal Auditor General said that carrying out Environmental Audits while execution of developmental works is the need of the hour and it will help reduce such incidents. Mr Yadaw emphasised that the Government has initiated several programmes and schemes for the welfare of the public and highlighting the shortcomings in their implementation and suggesting ways to improve them is our job.

He also pointed out that Dharali and Kishtwar incidents are manifestations of interference with nature and there had been environmental degradation in the UT of Jammu and Kashmir and carrying out environmental audits in its letter and spirit will help reduce these incidents. In the past also Mr Yadaw has been very serious about the “Environmental Audit” and to ensure that he keeps visiting different areas of J&K. Last month he conducted a visit around Sukhnag Nallah in Sail Beerwah wherein massive riverbed mining had caused large scale devastation in the Sukhnag River. He also visited some waste segregation sheds set up near water bodies by the Rural Development Department under Swachh Bharat Mission Gramin. These sheds are set up in clear violation of Water Act 1974 and MSW Rules 2016. These works need a massive Environmental Auditing by the auditors of the Principal Account General’s office.

Environmental Audit

Environmental auditing is an important area of emerging audit. This is of substantial interest to Supreme Audit Institutions (SAI) in view of the increasing recognition that global warming and climate change have already begun to take place, and cannot anymore be perceived as likely future events. At a time when floods, flash-floods, land sliding has wreaked havoc across J&K and other Himalayan states plus Punjab the role of Environmental Audit is of great importance.

The objective of safeguarding the environment and arresting its degradation cannot be achieved in isolation, and without the whole-hearted and close cooperation of the entire world community. The Comptroller & Auditor General of India (CAG) has been aware of the need and the relevance of Environmental Audit in the context of the increasing concerns about global warming and climate change, and has already brought out several incisive and informative reports on the economy, efficiency and effectiveness of the environmental programmes and activities initiated by the Central and State Governments.

The Environmental Audits carried out by the Comptroller and Auditor General of India in the past embrace a variety of issues such as biological diversity including forests and forest management, pollution control and regulations relating to air, water etc., waste management and coastal zone management.

Conclusion

The CAG has prepared a manual with a view to reinforcing the percept and the practice of Environmental Audit in India in the context of the expanding horizon of this highly technical and specialized area and the large number of environment-related issues to be covered in audit. The officers of Finance, Planning, J&K Audit Department and staff in the Indian Audit & Accounts Department (IA&AD) must go through the guidelines prepared by Govt. Our officers are only aware of financial auditing and hardly any Govt officer has heard of environmental audit? There are different kinds of audits done by PAG offices across states and UTs which includes Financial Audits, Compliance Audits, Performance Audits and even Environmental Audits.

The Principal Accountant General’s office must make sure his officers go to different districts and check how funds from Govt of India have been spent and get the feedback on violation of environmental laws. There are many buildings that are set up inside flood zones, waste segregation sheds have been made near water bodies, large scale deforestation has been done while making roads and laying of water pipelines. Principal Accountant General J&K Mr K P Yadaw is very much sensitized on this issue and I hope his subordinate officers are also serious about Environmental Auditing. I suggest Mr Yadaw to hold a mega conference on this subject in Srinagar and Jammu respectively for Govt officers of J&K so that they have a better understanding of Environmental Auditing.

 Dr Raja Muzaffar Bhat is an Acumen Fellow and Chairman J&K RTI Movement