A study of the Federal Board of Revenue has unearthed weaknesses in the disciplinary processes under the 'Efficiency and Disciplinary Rules 1973' where delay in such disciplinary proceedings against the corrupt government officials saved them from punishment.
The latest research paper has been prepared by FBR Directorate General, Directorate General of Training and Research (Inland Revenue) headed by Abdul Wadood Khan which has exposed the weaknesses in the disciplinary proceedings and applicable procedures benefiting the corrupt officials. This unique kind of study has given a true picture of the disciplinary actions being taken against corrupt officials in different government departments under the existing weak laws.
According to the DOT report, the design of the disciplinary process is reasonably sound, but the application of this is weak. The process is governed by the 'Efficiency and Disciplinary Rules 1973'. Proceedings often extend over many months or even years, despite the 30-day limit set down by the E&D Rules, by which time, the institution may have lost interest or the initiator might have been transferred. Delaying tactics are thus the key means by which corrupt officials avoid punishment.
These weaknesses and delays are enabled by several factors. First, officials lack competence in how to pursue disciplinary proceedings which extends the length of the enquiry, and results in high rates of dismissal of proceedings on technicalities at the appellate stage. Secondly, no institutional accountability mechanisms are in place to ensure that enquiries are completed within the deadline. Thirdly, there are no safeguards against enquiry officers being pressured, or extorting bribes to influence the outcome of the enquiry or hearing.
Fourthly, evidence brought against an officer must be proved to the inappropriate standard of "beyond reasonable doubt," which makes it extremely difficult to find an employee guilty of an offence. The DOT research pointed out that the perks and privileges system plays a factor in corruption in other ways also. There are significant differences between the benefits of the same grades in different postings.
The study stated that the officers who take up the issue seriously lose 'popularity' especially in occupational groups where the cadre feelings are extremely strong. Thus, the importance of excellent senior officials, committed to anti-corruption, is the recurrent theme throughout public sector management.
It observed that the proceedings often extend over many months or even years, despite the 30 day limit set down by the E&D Rules, by which time, the institution may have lost interest or the initiator might have been transferred. Delaying tactics are thus the key means by which corrupt officials avoid punishment.
The research paper said that many factors impede the development of a modern, service-oriented, accountable, transparent and dynamic public sector delivering services to the public efficiently and effectively. Until the state delivers adequate public services, public will often have no choice but to pay bribes, particularly speed money, or use influential contacts. And, government officials will continue to exploit opportunities offered by systemic weaknesses to harass and extort bribes from them. The following are the key weaknesses allowing these opportunities.
The laws, rules and procedures tend to be complex, cumbersome, out of date, changed on an ad hoc basis, rather than regularly reviewed and consolidated, and therefore inconsistent and disparate rather than being compiled in one accessible document. The processes are usually thus complex and non-standardised, and tend to be configured around the needs of the department rather than the public. Forms are multiple and confusing. Records tend to be maintained manually, in antiquated and non-transparent forms, with minimal use of automation.
The lack of standardisation provides opportunities for discretion. Indeed, by design or by default, discretionary powers are the norm, without proper guidance or supervision over the exercising of those powers, report added. The DOT report added that senior officials operate in a politicised environment, where they rely upon patrons or other influential contacts, and are insulated from the need to demonstrate improved institutional performance under their command.
In recent years ostensible displays of political affiliations, to win favours, by senior officials have been on the rise, report added. It is worth mentioning that this DOT report is part of the series of bold studies of the FBR Directorate General, Directorate General of Training and Research (Inland Revenue) which has focused on the issue of corruption in the country.