Trail-blazer

Sitting in his office, nestled within the vast United Nations headquarters on the east side of Manhattan, Anand Goolsarran reflects on two challenging yet rewarding decades working in government financial management, which have culminated in what he considers the ultimate job offer: the post of Executive Secretary to the United Nations Board of Auditors. “Whenever I look back on my professional life,” he begins, “I remind myself of my humble background. I never expected to reach this level in my career, but I think the reason I’m here is through courage, hard work, perseverance, technical know-how and standing by my principles.”

Anand is one of the most respected and admired auditors among the Supreme Audit Institutions in the developing world, yet he notes that the opportunities available to him as a young man growing up in Guyana, on the northern coast of South America, could have put him on a very different career path. “I grew up in a small village. My mother and father were labourers and we were a poor family. I have 10 brothers and sisters and my parents really struggled to bring us up but, fortunately for me, my father was very serious about education.”

Anand explains that primary school education in Guyana was compulsory and free but, thereafter, secondary schooling was subject to a fee, which few villagers could afford. “Luckily we had a few herds of cattle so, every term, my father would sell a bull to pay the school fees. We couldn’t afford shoes so we walked barefoot to get to the school during our primary school days.” Of the seven brothers who traipsed to the school day in and out, six came away with good grades and have moved on to acquire advanced degrees. Among them was Anand, who secured a job when he graduated from high school at 18 in 1968.

“There were few job opportunities available in the countryside. You either became a teacher or worked in the sugar estate,” he recalls. “I settled for teaching, not because I wanted a career in education but because it was a stepping stone for other careers.” Anand taught for a year before moving with his wife to the capital, Georgetown. There he made several attempts at pursuing university courses in mathematics, teacher training and insurance studies, but found that the demands of a full-time job and raising a young family took their toll and he had little time to fit in further study.

His lucky career break came in 1977, eight years after working as a teacher in primary and secondary education, when he applied for an auditing position at a major logging and sawmilling company in Guyana. To his surprise he was selected. “The managing director later told me that since I was from the countryside, and that I was a teacher, I was likely to be someone who was dedicated, hard-working and willing to learn. I owe a lot to him because I knew absolutely nothing about practical accounting. If I hadn’t left teaching and got that job, and mentoring from the MD, I would not have been where I am today,” he concludes.

Four years with the company saw his rapid rise through the ranks of the accounting and audit departments, but ultimately he felt that it was time to move on, and he sought a position in the public sector as an internal auditor within the Guyana State Corporation. While honing his skills as an auditor and working as a supervisor on audit assignments at a variety of public corporations, Anand pursued the ACCA qualification, working his schedule around his study commitments and examinations. His reputation as a fast-track employee at the Guyana State Corporation brought him to the attention of another state entity, the Mahaica/Mahaicony/Abary Agricultural Development Authority, a major drainage and irrigation project jointly funded by the Government of Guyana and the Inter American Development Bank. In 1985, Anand became finance manager but he recalls that his early days with the organisation were a baptism of fire.

The chairman of the Authority’s Board was Desmond Hoyte, Guyana’s then Prime Minister, who was reputed to be a fair politician with a powerful and occasionally intimidating presence. “He was a tough person,” recalls Anand, referring to a board meeting he was invited to within days of joining. “I was asked a question by the chairman to which I couldn’t give an answer. I explained I was new to the job but was given a fierce reprimand by Hoyte. ‘Look, young man,’ he said, ‘if you were appointed a minute ago, you are responsible.’ I was so shocked but it’s those sorts of things that make you more committed to your job. I ended up doing extremely well there.”

In a delicious twist of fate, the two men met again some years later in 1990, by which time Hoyte was President of Guyana and Anand was Deputy Auditor-General, a post he took up in 1987 after a six-month study scholarship in London, sponsored by the Inter American Development Bank, that saw him finish his ACCA studies. “President Hoyte appointed me as Auditor-General although there were so many other more qualified and experienced persons, some with political affiliations. Later I was to learn that Hoyte’s preference was for technical competence,” says Anand, smiling broadly.

Anand considers his accounting and auditing career as far from plain-sailing, frequently referring to the posts he has held as opportunities to work exceptionally hard and with integrity, but his 15-year tenure as Auditor-General was his greatest challenge. “When I was appointed in 1990, there were no public accounts; in fact, public financial reporting had ground to a halt since 1981.” A year earlier, he had completed a five-month auditor fellowship programme conducted by the US Government Accountability Office (USGAO) that exposed him to audit practice in the US and the need for transparency in government. This, says Anand, gave him the impetus to take charge of the Office of the Auditor-General. “I learnt a lot from the USGAO so, when I returned to Guyana and took up the post of Auditor-General, I started to change things. I didn’t want to be associated with a lack of accountability and transparency as well as the absence of good governance. I wanted to do what I believe to be right. More than anything, I wanted to be myself.”

Starting point

In an act of defiance, he began speaking out in favour of public accountability, agreeing to press interviews even though he feared for his job security. But with free and fair elections looming in 1992, he felt that his comments might be heard. He was right. In the same year, the newly elected President Cheddi Jagan, who later demonstrated a commitment to democracy and free market policies, agreed to Anand’s proposals for a resumption of public financial reporting. “1992 was the starting point,” recalls Anand. “Few believed that what I was proposing was possible and there was a lot of resistance. I had to blaze a trail almost single-handedly.”

Over the years, the Auditor-General’s office has fought against corruption within the public sector and has highlighted irregularities, among them the misappropriation of US$2.5m in the sale of Guyana’s gold overseas through the manipulation of the daily spot rate. Anand points out that, as late as 2003, his office unearthed fraudulent transactions carried out by government agencies. He recalls the disappearance of 50m Guyana dollars from the Wildlife Department, as well as the illegal exportation of bottle-nosed dolphins and anteaters.

Anand says he is proud of his 15 years in the Auditor-General’s office. “I believe that restoring public accountability in Guyana after a 10-year absence, and developing a strong, credible and effective legislative audit were the greatest achievements of my career.” In recognition of his efforts, Anand was offered a British Chevening award and completed an MBA at Strathclyde University in Scotland. He is now in his final stages in the completion of a DBA. Anand’s experience and work as Auditor-General left a lasting legacy in Guyana; before leaving his post, he played a leading role in drafting new legislation for the Audit Office in Guyana, which has now become law. ACCA has since used this draft legislation as a model for Supreme Audit Institutions.

Despite the influential role he has played in improving public accountability in Guyana, Anand still laments the extent of corruption in developing countries. In an article published in the Spring 2006 edition of the Journal of Government Financial Management, he writes that Supreme Audit Institutions “should be at the forefront in the fight against corruption and, in the case of the less developed countries, should be provided with the desired level of autonomy and flexibility, as well as adequate resources to do so.” Anand concedes that his decisions to take a stand in Guyana put him in precarious situations and, occasionally, at personal risk (he alludes to threats made against him, although he dismisses any further discussion on the subject). “Things were difficult and I survived, but there came a time when I thought I must move on,” he adds.

Secondments

In the latter stages of his career as Auditor-General, Anand was granted temporary secondments from the Government of Guyana to work on United Nations peace-keeping missions. He spent six months as chief resident auditor of the United Nations Mission in Sierra Leone followed by the same role in Liberia. Moving to two war-torn countries had their challenges: the threat of malaria in both countries, the absence of running water and electricity in Liberia, and the loneliness of being without his family, but Anand notes that the work itself was fairly routine. His decision to opt for both secondments was not only to take a break from the stressful work situation in Guyana but was also a strategic move on his part: he saw an international career as the next step.

Within six months of his return to Guyana in January 2005, Anand was appointed Executive Secretary to the Board of Auditors, which saw him leave his home and start a new life in New York. Anand says very little about the issues he faces in his prestigious role within the UN, preferring to direct me to the UN website. He heads a team of seven that provides technical, administrative and secretarial support to the Board of Auditors and Panel of External Auditors, which are responsible for carrying out the external audit of the accounts of the United Nations and reporting their findings and recommendations to the General Assembly and other legislative bodies. “There’s a lot of work that goes into producing the audit reports, but I’m not directly involved in that work,” he adds. “I am here to assist where necessary and provide administrative and technical back-up.”

Anand notes that he feels settled in one of the most buzzing cities in the world, although he jokes that the low temperatures and occasional harsh weather take some getting used to. He hopes to stay in New York for some time, at least until he retires, but he admits that, occasionally, he suffers from bouts of homesickness. “Sometimes I get that longing feeling to go home. I’m a patriotic person and, with my background and the contribution I made to Guyana’s development, I feel that one day, maybe, I will return.”