India, July 21 -- The question that public audit must increasingly ask is simple: Does the government know what land it owns, where it is located, how it is being used, whether it is encroached upon, and whether it is creating public value? This question is not technical. It goes to the heart of public accountability

Public audit in India has traditionally followed the money. It examines whether expenditure was authorised, whether procedure was followed, whether revenue was collected, and whether public funds were properly used. But one of the most valuable public assets often remains outside the centre of audit attention - land.

Land is the silent base of public governance, infrastructure, welfare delivery, urban expansion, environment...