- Guidelines for intelligence operatives were framed by the Union government in the Financial Power Rules, 1958.
- Although accounting is informal, an officer is supposed to be held liable for every little expenditure he authorises.
- A register has to be maintained with the date and amount of each bill, even if it is something intangible, like paying an informer.
- A controlling officer audits all operations and funds annually and submits a certificate to the accountant general by August 31.
- However, the fund cannot be scrutinised by any auditing authority, including the CAG.
Everything around seems infected by the corruption curse, so it doesn’t come as too much of a surprise. It almost seems too good to be true—secret service funds (SSF) running into hundreds of crores, cloak-and-dagger operations, no questions asked, no audit reports required. It’s one of the many privileges our intelligence agencies...