Roles and Responsibilities:

Roles and responsibilities among Royal Advisory Council, Courts, Office of the Legal Affairs, Royal Civil Service Commission, Agencies vis-a-vis the Royal Audit Authority in cases emanating from Audit Reports 2001.

Forward 

In order that minimize overlapping of responsibilities and strengthen accountability the Guideline that accompanies shall be used to guide the conduct of auditors until further order. 

All auditors shall thus conduct themselves as provided herein.

Any improvements and inconveniences may be brought to my attention for necessary action.

Dated: 1^st May 2002                               

Kunzang Wangdi
Auditor General of Bhutan.  

Roles and responsibilities among Royal Advisory Council, Courts, Office of the Legal Affairs, Royal Civil Service Commission, Agencies vis-a-vis the Royal Audit Authority in cases emanating from Audit Reports 2001.

Whereas due to blessings of Lhachochong and His Majesty’s guidance all case settlements are proceeding smoothly so far, yet the cases related to audit findings are likely to increase gradually;

Whereas the Royal Audit Authority concerned as to how do it can cope up if it has to be involved at more than four different levels and times, the internal procedures and the external involvement need to be attended urgently;  

Whereas it is the responsibility of the Royal Audit Authority (RAA) to audit and report to the agencies the correct state of affairs in an organization in its Inspection Reports (IR);

Whereas it is the responsibility of the supervisor or the supervising authority to take correct or take remedial, legal or administrative actions on any irregularities, threats, risks highlighted by the inspection report;

Whereas any misdemeanor once reported is to be faithfully acted upon and if no action is taken, and on which no action is taken by the head of agency responsible, lack or sense of accountability and poor internal control in an organization is evident; and answerable and report to a competent authority or public for non follow up;

And for the purpose of carrying out the above obligations smoothly and systematically without any overlapping and duplication in and by the RAA particularly offences of criminal nature;

The Royal Audit Authority during its sixth PPPCM hereby adopts the following as working roles, relationship and systems as communicated and notified vide Royal Audit Authority (RAA)/AG (SP)/2002/182 dated 16^th January 2002.

1. Roles and responsibilities with the External agencies:

1.1              The Royal Audit Authority is responsible to report to the agencies on the state of affairs in an organization.

1.2       The Royal Audit Authority (RAA) shall serve and support adjudication or prosecution process only for to provide clarifications, expert opinion, in the public interest.

1.3              The concerned agencies or organization will be responsible to take corrective or remedial, legal or administrative actions on any irregularities as per laws, rules etc.

1.4            Agencies shall after necessary action being taken at their jurisdiction determine the cases to be sent to the Royal Civil Service Commission and/or for prosecution.

1.5       The Royal Civil Service Commission, Respective agencies and the Office of the Legal Affairs must jointly or otherwise develop adequate supporting documentation providing sufficient evidence against each charge in insuring satisfactory action on an audit reports.

1.6       The Office of the Legal Affairs and the Royal Advisory Council should be provided with all required information and support by the last agency concerned.

 1.7              The Office of the Legal Affairs shall only leave the onus of proof to be provided by the accused on the chargesheet.

 1.8       The Royal Audit Authority shall review its audit observation in the light of the action taken on it in the next audit to satisfy itself of the effectiveness, appropriateness and adequate resolution.

 2. The roles and responsibilities amongst the divisions of the Royal Audit Authority (RAA).

2.1              The Division II shall be the designated the focal point responsible to liase on all matters pertaining to prosecution resulted out of the audit findings with administrative/ disciplinary agencies, (RCSC and Office of Legal Affairs).

 2.2       The Division II shall be primarily responsible to:

a.       Assist and advice Auditor General with regard to audit of Special nature and investigations;

b.      Be the Custodian of the audited records of Special nature and the working papers of the suspected criminal offences;

c.       Co-ordinate, evaluate and spearhead special audit as per government orders;

d.      Compile, authenticate and prepare supporting documents that may be necessary for use as evidences when requested to supplement and complement those that are collected by adjudication and the prosecution; and

e.       Serve as the legal Counsel in the Royal Audit Authority (RAA).

3. Pre-adjudication and precaution 

3.1       During the normal audit the division chief or concerned auditors shall bring to the attention of the Auditor General, a matter once satisfied that there is prima facie evidence of criminal offence committed with the advice of the division II.

 3.2              The Auditor General shall determine the materiality and the nature of act to be of criminal offence that needs the attention to be drawn of an appropriate authority.

 3.3              The Division II should be involved in auditing, when misappropriations are detected in case of normal audits, at the time of joint investigation/verification of the audit.

 3.4       Division II shall document the findings if necessary after further investigation and discussion, be responsible for taking up the matters with:

a.       Agencies concerned;

b.      Royal Civil Service  Commission; and

c.       Where warranted require the OLA to proceed with prosecution. 

3.5       The Divisions concerned shall only be involved to support the Division II only where it is technically necessary, once the above stages are through. 

3.6       Division II shall co-ordinate when required to undertake special audit/joint investigations to be conducted with the members selected from other divisions.

 4. Post forwarding the case to OLA

 4.1       The Agencies, RCSC, OLA, etc. generally must be expected to conduct the necessary activities independent of the RAA once the lead information is furnished.  

4.2       The Royal Audit Authority (RAA) shall generally only assume the responsibility to influence the correct, necessary and fair action is taken, when accountability established is found inappropriate as per its judgement.

4.3              The RAA shall once satisfied that a matter is settled appropriately the para shall not pursued.

4.4       The Division II shall take over the original documents and references of documents pertaining to the cases from the concerned divisions.

4.5       Copies of documents shall only be made available to others upon receipt of a written request from concerned head of agencies with the prior written approval of the Auditor General.  

4.6       Original evidences shall not generally be removed from the safe-keeping except the attested copies.

5.7       The documents should be maintained in a manner that conforms to the international norms and best practices.

 5. Amendments and applications

 5.1              All Divisions should hereby strictly adhere to the provisions laid down in this Guideline.

5.2              The Divisions should promptly report to the Auditor General any problems encountered in implementing the procedures outlined above.

5.3              The interpretation of the Auditor General shall be final and binding.

5.4              The amendments to these shall be effected with at the least two-third-majority decision of the PPPCM of the Royal Audit Authority (RAA).

Dated: 1^st May 2002

Kunzang Wangdi
Auditor General of Bhutan