The CAG report resulted in the stalling of Parliament by the opposition led by the BJP until the government agreed to set up a Joint Parliamentary Committee (JPC) in February 2011.
Singh retired in September 2011. He has deposed several times before the JPC looking into alleged differences of opinion within the CAG on the 2G report.
The CAG's report did not have audit guidelines, which is integral to the audit process, “I wrote a letter to Rekha Gupta as early as in February 2010 seeking guidance on the preparation of audit guidelines, and subsequently reminded headquarters. However, I never got a reply,” Singh said.
Singh said he had communicated his disapproval of the audit report to CAG Vinod Rai through official channels.
“I wrote a few letters to Rekha Gupta with a copy to CAG (Rai), explaining my views on the audit process and the calculation of loss among other details, which I was not approving. But I never had direct interaction with CAG (Rai) on this matter,” he said.
The parameters used in the CAG's calculation were not tenable, Singh said. “I was of the opinion that documents available with us were categorical that charging of 2G spectrum was never recommended by Trai (Telecom Regulatory Authority of India), nor has the government ever contemplated any charges for the spectrum other than entry fee.
"In my communications to headquarters I maintained there was no documentary evidence to substantiate the calculations on the formula suggested by CAG headquarters. However, my office forwarded presumptive loss calculated on the basis on directions from CAG headquarters,” he said.
The PAC report was strongly critical of the roles played by Prime Minister Manmohan Singh, Finance Minister P Chidambaram and Attorney-General G E Vahanvati. About half the 21-member PAC, led by Congress members, rejected the report.
On April 30, 2011, Joshi submitted the report to Lok Sabha Speaker Meira Kumar without their signatures, which the Speaker returned.
