New Delhi: Former CAG Vinod Rai, who faced intense attack from government over 2G spectrum report which pegged the presumptive loss at Rs 1.76 lakh crore, has said the audit had been conducted as per the global norms and insisted he never commented on policy formulation.
He said the attack by the government was not personal, observing the relationship between the executive and auditor is usually adversarial.
"We have made our position very clear. We have audited as per guidelines laid down by the international community," Rai told to a television news channel.
Rai was responding to a question on whether he had second thoughts in projecting the 2G loss figure in the report.
Rai, who demitted office on May 22, also said that CAG does not comment on policy formulation.
"I have very clearly mentioned in our report that the policy formulation is the sole prerogative of the government. We don`t get into that realm at all. But at the same time, we audit the implementation of that policy," he said.
On criticism of CAG by the government and Congress, Rai said: "By definition, the auditor has a very adversarial relationship with any executive".