Construction Audit Training

May 7, 2012: The Royal Audit Authority is initiating week long inhouse training on Construction Audit starting from today. The training is attended by 25 participants including two participants from Bhutan National Bank Limited and five participants from National Pension & Provident Fund. The course will be delivered by the four resource persons from College of Science & Technology, Phuentsholing.

In his opening remarks, the Hon’ble Auditor General stressed on the importance of the construction audit as huge government funds are allocated in the construction sector in the 10^th FYP.  He said that the government has issued appropriate manuals and guidelines to ensure effective management of procurement of works and services. In order to exercise oversight role of RAA in ensuring economy, efficiency and effectiveness in the use of public resources, he said that the RAA also has launched Construction Audit Manual in 2011. He said that the development of this manual had obtained wider acceptance and appreciation especially from Hon’ble Members of the Parliament, World Bank and Asian Development Bank. He also said that it is our duty to monitor the proper use of the allocated funds in the construction sector. He urged the participants to understand the concept of construction audit more clearly and enhance their ability in the field work.

Hon’ble Dasho also said that the construction Audit has been one of the top priorities emphasized by him since his appointment as the Auditor General. He said that knowledge of construction is inevitable for every auditor in order to carry out the construction audit. With high relevance of this knowledge, he also shared about supporting the candidates to undergo long term studies in the College of Science & Technology and also crash courses to be initiated by RAA itself in coming years in order to build the technical capacity in the organization.

Auditor General holds review meeting for Dagana Dzongkhag and Gewogs officials

April 23, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Dagana to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 18^th April 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 120 participants which included Dzongda, Drangpon, Dzongrab, Drangrab, representatives from Zhung Dratshang, Officer In-Chanrge of RBP, Gups, Sector Heads, Engineers and Accountants of Dzongkhag, Gewog Administrative Officers, Gewog Accountants, Gedrungs and Regional Heads. The Auditor General said that such review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system and promoting economy, efficiency and effectiveness in the use of public resources. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

Royal Audit Authority becomes the member of Centre for Geographical Information System Coordination (CGISC)

April 18, 2012: The Royal Audit Authority became the member of CGISC on 6^th April, 2012. The National Land Commission Secretariat is the main coordinating agency of CGISC chaired by Hon’ble Secretary of National Land Commission of Bhutan.

The CGISC will be facilitating to generate and maintain a reliable, comprehensive and up-to-date spatial information system that meets the diverse needs of the entire spatial industry in the country, the region and the global community at large.

Benefits to RAA: The RAA being a member of CGISC can share the resources related to spatial information of our country within and outside the organization for various purposes. It would also be helpful for gathering and analyzing the evidences especially for conducting the environmental and performance audits for the auditors during the field audit.

Auditor General holds review meeting for Wangduephodrang Dzongkhag and Gewogs officials

April 16, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Wangduephodrang to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 13^th April 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 100 participants which included Dzongda, Dzongrab, Gups, Sector Heads, Engineers and Accountants of Dzongkhag, Gewog Administrative Officers, Gewog Accountants, Gedrungs, Regional Heads and representative from RBP. The Auditor General said that such review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

This programme is now completed in 8 dzongkhags and the next review meeting and sensitization programme will be held in Dagana Dzongkhag on 18^th & 19^th April 2012.

Auditor General holds review meeting for Punakha Dzongkhag and Gewogs officials

April 10, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Punakha to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 9^th April 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 100 participants which included Dzongda, Dzongrab, Drangrab, Superintendent of Police, Gups, Sector Heads of Dzongkhag, Engineers, officials from Gewogs and Regional Heads. The Auditor General said that such review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

The next review meeting and sensitization programme will be held in Wangduephodrang Dzongkhag on 13^th April 2012 after which this programme will have completed in 8 dzongkhags.

Auditor General holds review meeting for Samtse Dzongkhag and Gewogs officials

April 5, 2012:The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Samtse to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 2^nd April 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 90 participants which included Dzongda, Dzongrab, Dungpas, Gups, Sector Heads of Dzongkhag, Engineers, officials from Gewogs and regional heads. The Auditor General said that such review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

With the completion of Samtse Dzongkhag, this review meeting and sensitization programme is completed in 6 dzongkhags and the next review meeting and sensitization programme will be held in Punakha Dzongkhag on 9^th April 2012.

Auditor General holds review meeting for Chukha Dzongkhag and Gewogs officials

March 29, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Chukha to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 28^th March 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 90 participants which included Dzongda, Dzongrab, Gups, Sector Heads of Dzongkhag, Engineers, officials from Gewogs and regional heads. The Auditor General said that such review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

With the completion of Chukha Dzongkhag, this review meeting and sensitization programme is completed in 5 dzongkhags and will be continued in rest of the dzongkhags also.

The next review meeting and sensitization programme will be held in Samtse Dzongkhag on 2^nd April 2012.

Training on Non-Destructive Equipments

March 5, 2012: A five day in-house training on Non-Destructive Equipments began today in the RAA’s Conference Hall, Thimphu. A total of 30 participants including officials from four Regional Offices are attending the training.

The training is organized by Human Resource and International Relations Division as a part of RAA's Continuing Professional Development Policy. Dechen Dorji, Design-Executive Engineer and Karma Namgyal, Offtg. Chief Engineer, MoWHS, and Tashi Tobgay, Chief Audit Officer as a co-facilitator will deliver the training.

Auditor General leads delegation to 12th ASOSAI General Assembly

February 27, 2012: The Hon'ble Auditor General is leading a three member delegation to attend XII ASOSAI General Assembly to be hosted in the heritage city of Jaipur in Rajasthan, India. The Assembly will be held from the February 29, to March 3, 2012.The Assembly will be attended by 199 particpants from 50 countries including observers from International Organization of Supreme Audit Institutions (INTOSAI), European Organization of Supreme Audit Institutions (EUROSAI) regions, World Bank and Asian Regional Association of Public Accounts Committee (ARAPAC).

New Assistant Auditor General takes over the charge of Assistant Auditor General, OAAG, Phuensholing

February 17, 2012: Kezang Penjor, Assistant Auditor General who was transferred from OAAG, Bumthang took over the charge of Assistant Auditor General, OAAG, Phuensholing from Chekey Gyeltshen the outgoing Assistant Auditor General in a simple ceremony held on February 17, which was attended by Dasho Dzongdag, Dzongkhag Administration, Chukha and heads of various regional offices based in Phuentsholing. The ceremony also coincided with the inaugural of office in the government building. Since its establishment, the office was housed in one of the rented private buildings. The event was followed by a day long RIMDRO performed in the new office building.

Chekey Gyeltshen, the outgoing AAG will take charge Assistant Auditor General of General Governance Division in the Head Quarters, Royal Audit Authority, Thimphu.

Auditor General holds review meeting for Paro Dzongkhag and Gewogs officials

February 14, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Paro to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 14th February 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 80 participants which included Dungchen from Zhung Dratshnag, Dzongrab, Gups, Sector Heads of Dzongkhag, Engineers, officials from Gewogs and representative from RBP. The Auditor General said that RAA review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

This review meeting and sensitization programme will be continued in rest of the dzongkhags after the Hon'ble Auditor General returns from the 12th Assembly of ASOSAI in Jaipur, India.

Mid-term Review 2011-2012

February 06, 2012: The Mid-term Review Meeting to review the implementation status of Annual Audit Schedule 2011-12 of the Royal Audit Authority (RAA) for the six months period July – December 2011 will be held in Phuentsholing from 8-10 February 2012. The main agenda for the meeting will be overall review of the Annual Audit Schedule 2011-12 along with Audit Team-wise evaluation of achievement in terms of timely commencement and completion of audit, and issue of audit report on time, and discussion on revision of audit schedule for next six months period January to June 2012. The revision of the plan provides an opportunity for the respective functional divisions and regional offices to flex the schedule by considering the availability of adequate number of auditors to take up the audit, availability of key officials within the agencies on scheduled audit period, and priority assignments that Auditor General desires to take up during the next six months.

Alongside the main agenda, various other important presentations and discussions will take place during the three-day meeting viz; presentation on Audit Resources Management System (ARMS) which is being developed by our IT professionals and the discussion and responsibility delegations on the basis of recommendations the Peer Review Report issued in 2011. Besides, the forum of this kind is considered as information sharing and dissemination in areas confronting the auditing profession.

Since the year 2004, the RAA started conducting mid-term review of Annual Audit Schedule to make the commitments made by respective functional divisions and regional offices realistic.

The meeting will be chaired by Hon’ble Auditor General. A total of 75 officials of the RAA will be attending the meeting.

Auditor General holds review meeting for Sarpang Dzongkhag and Gewogs officials

February 06, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Sarpang to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 6th February 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 110 participants which included Dzongda, Thrompon, Dzongrab, Gups, Sector Heads of Dzongkhag, Engineers, officials from Gewogs and Dungkhag and representatives from Thromde. The Auditor General said that RAA review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

The next review meeting and sensitization programme will be held in Paro Dzongkhag on 14th February 2012.

Auditor General holds review meeting for Pemagatshel Dzongkhag and Gewogs officials

February 03, 2012: The Hon'ble Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Pemagatshel to discuss on pending audit issues pertaining to Dzongkhag and Gewogs on 2nd February 2012.

The Hon'ble Auditor General also made presentation on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 100 participants which included Drangpon, Gups, Sector Heads of Dzongkhag, Regional Heads, Engineers, officials from Gewogs and Dungkhag and representatives from Rabdey. The gathering was also attended by Dasho Jigme Rigzin, hon'ble Member of Parliament (National Council) from the Dzongkhag. The Auditor General said that RAA review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and for their continued support and cooperation to the Royal Audit Authority.

The next review meeting and sensitization programme will be held in Sarpang Dzongkhag on 6th February 2012.

Auditor General holds review meeting for Samdrup Jongkhar Dzongkhag and Gewogs officials

February 01, 2012: The Auditor General held meeting with the officials of the Dzongkhag and Gewog administrations, Samdrup Jongkhar to discuss on pending audit issues pertaining to Dzongkhag and Gewogs.

Prior to the review meeting, the Auditor General made presentations on Role of RAA in Promoting Accountability and Transparency in the use of Public Resources as a part of sensitization and awareness programme to the gathering of over 120 participants which included Lam Neten, Dasho Dzongrab, Dasho Drangpon, Thrompon and officials of Dzongkhag & Gewog Administrations, regional offices, RBA & RBP and private sectors. He said that RAA review meetings are held as per the directives of the Parliament and sensitization programmes are organized on a regular basis to increase awareness on the role of RAA in promoting accountability in the governance system. He thanked the participants for making it for the meeting and thanked for their support and cooperation.

A separate meeting was held yesterday with the officials of the regional offices to discuss on the outstanding audit issues pertaining to their organizations.

The next review meeting and sensitization programme will be held in Pemagatshel Dzongkhag.

2nd edition of RAA Newsletter released

January 27, 2012: Welcome to the 2nd edition of RAA Newsletter. In this edition we are bringing you special coverage on Hon’ble Dasho Ugen Chewang, Auditor General of Bhutan, on award of red scarf during the 104th National day. To keep RAA family abreast of any happenings in the RAA Head Quarter and Regional offices the events/news for the period July to December, 2011 were also incorporated.

From the 3rd edition onwards, the editorial team will be bringing you, the researched papers and interesting articles related to auditing. Therefore, all the readers and RAA family, who wish to contribute both in papers and articles may submit to PPAARD or focal persons in the regional offices. (Click here to read...)

RAA to hold Audit Review Meetings in Dzongkhags

January 26, 2012: The Hon’ble Auditor General is on an official tour to three Dzongkhags to hold Audit Review Meetings with the officials of the Dzongkhags and the elected representatives of the Gewog Administrations under these Dzongkhags. The Auditor General is accompanied by three officials, Dorje Tenzin, Assistant Auditor General, Follow Up Division, Minjur Dorji, Senior Audit Officer, C.L Phuntshok, Audit Officer and Sangay Penjor, Assistant Dzongkha Coordinator.

In the first phase of the Review Meeting, Auditor General will meet the officials of the Dzongkhag Administrations, Samdrupjongkhar, Pemagatshel and Sarpang. The meeting will discuss on pending audit issues which had remained unresolved. Besides, as a part of sensitization and creating awareness on the Role of Royal Audit Authority, the Auditor General will also make presentations on the Role of RAA in Promoting Accountability and Transparency in the use of Public Resources.

The similar meetings for other Dzongkhags are slated for subsequent months spreading over next financial year.

Cheki Dorji Takes Over as Assistant Auditor General of OAAG, Bumthang

January 25, 2012: In line with Appointment Order No. RAA/HRIRD(HR-03)2011/3573 dated December 14, 2011, Mr. Cheki Dorji, Division Chief, General Governance Division, RAA, HQ took over the charge of the Office of the Assistant Auditor General (OAAG), Bumthang as Assistant Auditor General (AAG) on 20th January 2012 coinciding with the 27th  Day of 11th Month of the Bhutanese Calendar. He took over the charge from Mr. Kezang Penjor, former AAG, OAAG, Bumthang, who is now posted as AAG of OAAG, Phuentsholing.

The event of handing/taking started with a Traditional Marchang and Zhugdrel Phuensum Tshogpa Ceremony followed by signing of the Handing/Taking notes between the two AAGs. The ceremony was attended by the officials from the Dzongkhag Administration, Bumthang and officials and staff of OAAG, Bumthang.

(Source: OAAG, Bumthang)

Mid Term Review (MTR) Meeting concludes in the Office of the Assistant Auditor General, Tsirang

January 13, 2012:The Office of the Assistant Auditor General, Tsirang conducted the Mid Term Review (MTR) Meeting on 11 January 2012 involving all the officials and staff of the Office. The meeting was chaired by the Assistant Auditor Genera and a total of twenty three (23) agenda were discussed and deliberated. The main objectives of the meeting were:

• To take stock of achievements made in the past six (6) months;

• To take stock of position of budgetary utilization during the past six months, and

• To fine tune future audits and reports based on the common understanding and feedbacks.

The meeting was also organized to acknowledge the achievements made and to remind any shortcoming as per the Annual Audit Schedules and commitments of the Strategic Plan 2010-15.

The meeting was first of its kind in the OAAG, Tsirang ever since its establishment in July 2003 and henceforth it will be an annual event.

RAA conducts orientation for new recruits

January 12, 2012: A five day orientation programme for the new recruits begins today in the RAA conference hall. A total of 12 officers comprising of nine assistant audit officers, two ICT officers and a civil engineer are attending the programme.

The programe is organized to provide clear understanding of the Royal Audit Authority, and to familiarize on the mandates, functions, roles and responsibilities of the RAA. The programme will also sensitize the new recruits on rules, standards, practices and guidelines that are being followed by the organization in carrying out its functions. It is also to formally welcome our new colleagues into the RAA family.

Nine Assistant Audit Officers are placed upon completion of one year Post Graduate Diploma in Financial Management at Royal Institute of Management. They have been selected through the Civil Service Examinations conducted last year. The ICT officers and engineers have been directly placed after being selected in the Civil Service Examinations 2011.

Various Division Chiefs and senior officials are assigned for delivery of different modules prepared for the programme.

Consultative workshop on “Audit Resources Management System” (ARMS) concludes in Tsirang Regional Office

January 11, 2012: A two days consultative workshop on the development of “Audit Resources Management System” (ARMS) was conducted at the Office of the Assistant Auditor General (OAAG), Tsirang from 09- 10 Janaury 2012. The ARMS is currently under development stage by a team of IT experts of the Royal Audit Authority, Thimphu.

The main objective of the workshop was to sensitize on the features of the upcoming system and to make it a user friendly and user oriented one through analysis of user requirements and the business system.

Considering the importance of the system, all the officials and staff of the OAAG, Tsirang attended the workshop, in spite of their busy engagement in field audits.

Sonam Delma, Kinley Zam and Tshering Yangchen of the ARMS Project Team delivered the course.
(Source: OAAG, Tsirang)

His Majesty Confers Red Scarf to Auditor General

December 17, 2011: His Majesty the King conferred red scarf to Ugen Chewang, Auditor General of Bhutan during the National Day celebration for his dedicated service to the nation.

Dasho Ugyen Chewang was initially appointed as the Auditor General on December 31, 2005 through a Royal Decree. The Royal Decree directed him to further strengthen the functions and responsibilities of the Royal Audit Authority in keeping with the provisions of the then Draft Constitution. During the period, RAA had undergone a major organizational and functional adaption processes in aligning its roles to the requirement of the Constitution. Following the Organizational Development (OD) Exercise and the Capacity Building Need Assessment, three additional functional Divisions and one unit were created to strengthen the organizational capacity of the RAA. These were Performance and System Audit Division (PSAD), Thematic Audit Division (TAD), Office of the Assistant Auditor General, West (now relocated to Phuentsholing) and Quality Assurance Unit.

The Vision and the Mission of the Authority was identified and a strategic plan was documented covering a period of five years. The other most significant achievements during the period was the development and adoption of the Auditing Standards, the Financial Audit Manual, the Auditor General's Standing Instructions, the Continuous Professional Development Policy, the Information Disclosure Policy, the Handbook on the Quality Assurance Review Process and various other handbooks and guides such as the Handbooks on Audit Criteria, Audit Working Papers, Audit Recoveries Account and Audit Clearance Certificates.

The appointment of Auditor General under the Constitution of the Kingdom of Bhutan was also made through the issue of Royal Decree on July 22, 2010. His Majesty conferred the ceremonial Dhar to the Auditor General and was administered Oath of Affirmation of Office by the Chief Justice of Supreme Court. One of the most significant changes that were initiated by RAA upon appointment of the Auditor General under the Constitution was modification of Strategic Plan and aligning the Plan Period to coincide with the term of the constitutional appointment of Auditor General. The RAA is in the second year of the Strategic Plan 2010-15 and all programmatic goals identified in the Strategic Plan are expected to be achieved by end of the Plan period.

Dasho Ugen Chewang joined Civil Service in 1979 as a Trainee Officer in the Royal Audit Authority. He completed his Bachelor's Degree from the Punjab University in 1978 and his Master in Business Administration in Business Management and Accounting from Syracuse University, New York, USA in 1985. From 1992 to 1993, he also underwent a one year comprehensive auditing course at the Canadian Comprehensive Auditing Foundation. He was the Chief Executive Officer of the National Pension & Provident Fund from 2000 to 2005 before he was appointed as the Auditor General.

He also served as a member of the Royal Commission responsible for the selection and recommendation for the appointment of the First Chief Justice of Bhutan and the Justices of the Supreme Court of Bhutan. In 1999, he worked as the Committee Member of the Good Governance Committee set up by the Royal Government for the purpose of restructuring the Government Organizations and in 2002 as the Committee Member of the Special Committee set up by the Government to study the possibility of making pay revision for the civil servants. In 2004, he worked as a member of the Good Governance plus Committee. Currently, he is also the Chairman of the newly established Accounting & Auditing Standards Board of Bhutan. As the chairman, he looks forward to promoting quality financial reporting and auditing standards consistent with best international practices.

Workshop Conducted

January 04, 2012: A weeklong workshop on Draft Outline of Model Audit Plan was successfully completed on 3^rd January 2012 in the RAA’s conference hall.

The main objective of the workshop was to bring out consistency of the approaches in carrying out the audit planning for uniform application throughout by the respective Divisions and Regional Offices. The workshop was organized also to share experiences and challenges faced by functional divisions in complying with the model plan. The issues that were deliberated during the workshop will be presented during the upcoming annual Mid Term Review which is slated to be held in January 2012. It is expected to provide inputs to the core groups in finalizing the model plan.

The similar workshop will be targeted for team leaders upon finalization of the Model Audit Plan for further dissemination to the team members.

RAA/HRIRD (HR-01) /2012/42                                                                                                                                                 January 06, 2012

VACANCY ANNOUNCEMENT

The Royal Audit Authority (RAA) is pleased to announce/re-announce the following vacancies for in-service civil servants:

Interested in-service civil servants who meet the eligibility criteria may apply. For eligibility criteria, please refer section 7.3.2 of the Promotion Rules and Regulation, BCSR 2010, available on RCSC website.

Applicants with relevant qualification and/ training and work experience shall be given preference for the purpose of short listing.

Application along with Curriculum Vitae must reach HR & International Relations Division (HRIRD), RAA HQ latest by 31 January 2012. You can also email/fax your application and CV to hro@bhutanaudit.gov.bt /334426

For further information, please contact HRIRD, RAA at telephone number 322112/ 321904 during office hours and also visit RAA website www.bhutanaudit.gov.bt