News Archives

Date: 4th February

Return of two officers from IA&AS, Shimla

Kezang Namgyel and Dorji Tenzin had completed their 13 months training from the National Academy of Audit and Accounts, Shimla and are back home on 28^th Jan. 2003.

The main objectives of their training were to develop through training on a structured and sustained basis, a cadre of officers with professional competence in auditing and accounting, requisite managerial skills and leadership qualities, create awareness and appreciation of contemporary socio-economic changes and sense of pride in Indian Audit and Accounts Service and an appreciation of the role of department in the national policy.

During their 57 weeks of professional training, amongst others, the subjects covered were Accounting and Auditing, Financial Management, Cost and Management Accounting, Management Concepts, Quantitative Techniques, and Electronic Data Processing.

INTOSAI Development Initiatives Training Specialist in RAA

Date: 5th February

Mr. Tashi, from HRD & International Relations had completed the course on "Course Design and Instructional Technique Workshop (CDITW)" at Bangkok from 1^st October to 15^th November’ 2002. Now he is accredited as INTOSAI Development Initiatives Training Specialist and leaving for Japan on 9^th March 2003 to design ASOSAI workshop on Financial Audit in an IT Environment. The course will be delivered in Malaysia in June 2003.

Date: 11th February

Meeting with the Senior Officers of Royal Bhutan Police at Jigmiling

On the request of the Chief of Police, a team led by Minjur Dorji, Head of Administration & Finance and General Governance Division attended the Annual Conference of the Superintendents of Police (SPs), at Jigmiling, Gaylegphug on 7^th February 2003.

The delegation briefed the conference on the following points:

• Scope, Roles and Responsibilities of the RAA.

• Restructuring of the RAA.

• New Regional Offices and their jurisdiction.

• Role of RAA in the Ninth Plan.

• Types of Reports.

• Observations from the ongoing RBP Audit.

• Audit Recoveries Account.

• Who audits the Royal Audit Authority.

• Successful and Collective Accountability of National Resources & Public Services.

Based on the queries raised by the SPs, the following points were also discussed at length;

• Award of contract to the lowest bidder

• Emergency procurement

• Fuel storing problems in areas where there are no fuel stations.

• Possibility of using electric cookers in camps instead of firewood.

• Pool vehicle management.

The Chief of Police and all the SPs found the discussion very educative and useful and requested similar deliberations to be made in all their future conferences.

Date: 12th February

A six-member delegation in India

PRESS RELEASE

A six-member delegation of senior officials of Royal Audit Authority led by the Hon’ble Auditor General of Bhutan, Dasho Kunzang Wangdi, will be leaving for India today (12^th February 2003) at the invitation of the Office of the Comptroller and Auditor General of India. The delegation will visit the Audit Offices, selected industries, Society for Protection & Care of Animals (Delhi) and various training institutes including the National Academy of Audit and Accounts Services, Shimla.

The main purpose of the visit is to observe audit practices and to further strengthen the relationship between the two Supreme Audit Institutes. Both Bhutan and India are members of Asian Organisation of Supreme Audit Institutes (ASOSAI) and International Organisation of Supreme Audit Institutes. The delegation will return to Bhutan on 27^th February 2003.

Date: 05th March

Delegation returned to Bhutan

The Auditor General of Bhutan returned to Bhutan after a two week goodwill visit to India at the invitation of the Comptroller & Auditor General (C & AG) of the Government of India. While in New Delhi he called on His Excellency Mr.Vijayendra Nath Kaul, C & AG, Mr. Ranjit Rae, Joint Secretary (North Block) of the Ministry of External Affairs, Mr. G.C Bhandari, Controller General of Defence Accounts (CGDA) and other senior officials. 

H.E Mr. Vijayendra Nath Kual, CAG of India with  the Auditor General of Bhutan

Auditor General of Bhutan also called on His Excellency Mr. T.N Chaturvedi, Governor of the Government of Karnataka and met Principal Accountant Generals of the Karnataka State Government, Principal Accountant Generals of the Maharashtra State Government & Himachal Pradesh. The delegation visited the National Academy of Indian Accounts & Audit Services (NAAA) in Shimla.

H.E. Mr.T.N. Chaturvedi, Governor and the Auditor General  of Bhutan and Principal Accountant General of Karnataka

Possible areas of cooperation in the field of auditing/accounting mutually beneficial to both the Supreme Audit Institutions were discussed with the C&AG and CGDA. Apart from other places of interests, the delegates had visited the INFOSYSIS/Software Technology Parks of India and Indian Institute of Science (IISC) in Bangalore, National Institute of Financial Management (NIFM) in Faridabad, International Centre for Information System and Audit (ICISA) and Society for Protection & Care of Animals (SPCA) in New Delhi. 

Honorable Auditor General was accompanied by 5(five) senior officers of the Royal Audit Authority.

Auditor return from Seminar on Audit of Public Works

Date: 21st March

Mr. Cheki Dorji, Assistant Chief Auditor has successfully completed his training on “Audit of Public Works” at Hachioji International Centre, Japan from 4^th February-16^th March 2003 and joined his duty from 19^th March 2003. During the course the participant have visited:

     1.     Life Safety Learning Center, Tokyo Fire Department,
2.     Yokohama Bay,
3.     Tsukuba Science City,
4.     Sanda Elementary School,
5.     Komagane JOCV Training Center,
6.     An-naka Training Center,
7.     Hiroshima,
8.     Kyoto,
9.     Board of Audit of Japan, and
10.   Tokyo Wan Aqua Line. 

Auditor returns from training on Auditing Information Technology challenges for SAIs

Date: 8th April

Mr. Gyapchu who was nominated for one month course under Colombo Plan at ICISA, in Noida, India, returned to Bhutan on 3rd April 2003.. The Focus of the course was "Auditing Information Technology Challenges for SAI's".

The following were the objective of the Course:

a. The main objective of the course was enable the participants understands the need and extend of changes required in various SAIs to enable an effective IT Audit.

b. To add to the participants capability to audit information systems through case studies, project studies, panel discussions and field visits.

c. Also to discuss the problem generally faced in auditing Information technology.

25th May 2003

Press Release

The Royal Audit Authority (RAA) exists as an instrument of oversight of the Royal Government of Bhutan to safeguard the integrity and enhance good governance in pursuit of realisation of the national aspiration of the Gross National Happiness (GNH). It thus perseveres to see that there is accountability in the public service; and the society is informed of the state of affairs in the nation.  Towards upholding these, the RAA is pleased to issue its Annual Audit Report (AAR) 2001. It attempts to provide an independent reporting on the use of public resources and highlight the performance of the operations of state machinery.  

The RAA is of the firm belief that this Report would bring in added value to the public service delivery by decision makers, civil servants and the public at large.    

During the Year 2001, the Royal Audit Authority had conducted audit of 198 agencies. The Report contains matters arising from those audits that in the opinion of the auditors warrant the attention of the government to be drawn.  

Bhutan is fortunate in that it is yet to be afflicted by the degree and kind of corruption - a malaise that is rampant in other countries.  It is due primarily ascribed to the superiority in political statesmanship that Bhutan is privileged under the farsighted leadership of His Majesty the King Jigme Singye Wangchuck. 

Yet irregularities in the application of the government funds and properties are not totally non-existent. About Nu. 174.31 millions of public funds are lying over-due for adjustment or recovery from contractors, suppliers, public officials and employees. Similarly, revenue worth over Nu. 109 millions remained not collected.   

The major problems were detected in the areas of procurement and tendering. Such lapses accounted for more than Nu.326 millions. Despite repeated audit observations being raised, the practice of remittances in excesses and various forms of irregularities in making payments to contractors, suppliers and other parties were still found to be the norms rather than exceptions in most agencies.  

In the year 2001 a substantial amount of government money were recalled by this office. The total amount recovered in the Year 2001 stood at over Nu.19 millions. The audit recovery statistics only tell a part of the story of the positive benefits brought in by auditing, because the greater degree is the benefit accrued to the National Exchequer from deterrent effect.  

The cases of irregularities speak of the need for improvements in systems of internal control, monitoring, reporting, evaluation and practices at every supervisory level in almost in every organisation. 

We hope the gradual shift from the traditional approach of Financial and Regularity auditing to accountability for results and performance- "The Value for Money Audit (VFM)” or performance auditing would usher in further changes and reforms in governance and management. 

Lastly, the RAA would like to acknowledge the co-operation extended by all ministries and  auditee agencies. The RAA owes its sincere gratitude to the Council of Ministers for their commitment to resolve all audit matters collectively and individually.  

We hope that this report will contribute in our modest way to further enhance accountability, transparency and efficiency in the Bhutanese public service and society. 

The RAA family will continuously strive to play a crucial role to discharge the oversight roles and functions to safeguard and insure proper utilisation of public goods and services. 

We shall welcome comments and feedbacks. 

We would like to also inform that this report shall also be available on RAA’s Website: www.bhutanaudit.gov.bt with effect from  25^th April 2003 or copies available from Policy, Planning and Annual Audit Report Division of the RAA. 

Issued on 25^th April 2003 concurrent to the release of the Annual Audit Report 2001        

(Kunzang Wangdi)
Auditor General of Bhutan

Hon’ble Auditor General attends ‘Third Global Forum on Fighting Corruption and safeguarding Integrity

The Hon’ble Auditor General, Dasho Kunzang Wangdi led a delegation to the ‘Third Global Forum on Fighting Corruption and Safeguarding Integrity’ held in Seoul, Korea from 29^th – 31^st May 2003. The delegation comprised of Mr. Kinley Namgay, Registrar from the Royal Court of Justice. During the three-day forum, the delegates from the world discussed on the corruption issues from the context of Law Enforcement on Legal Instrument, International Cooperation, Transparency and Integrity, Democracy, Economic Development and Culture and IT and Media. According to the organizers of the forum, the purpose of the forum is to provide a common ground to share experiences, to refine understandings and to discover new means to defeat corruption. 

The forum was held back to back with the 11^th International Anti-Corruption Conference (IAAC). The juxtaposition of these two gatherings were to create a synergy effect that will help produce fruitful outcomes, and will send out a clear message to the world that corruption will not be tolerated in any shape or form.

 The delegates returned to Bhutan on 3^rd June 2003.

 In the meanwhile, the Deputy Auditor General, Sherap Dorji is in Denmark attending a one-day Conference on ‘Curbing Corruption’. The conference was scheduled for 2^nd June 2003.

 Speech delivered by AG during the Third Global Forum

12th June 

His Majesty the King promotes the Auditor General

In pursuant to the Royal Command conveyed by the Chairman, Royal Civil Service Commission, Lyonpo Khandu Wangchuk, the Hon’ble Auditor General of Bhutan Dasho Kunzang Wangdi was promoted from Administrative Cadre (AC)-15 Bhutan Civil Service Rule (BCSR) Grade 2 to BCSR Grade 1 with effect from 11^th June 2003.

July 18

29th July 2003

PRESS RELEASE
Sixth Annual Audit Conference 2003

The Royal Audit Authority (RAA), the Supreme Audit Institute of Bhutan organized the 6th Annual Audit Conference on the Theme "Auditing Beyond the Books of Accounts" from July 21 to 23, 2003.

His Royal Highness Dasho Jigme Khesar Namgyel Wangchuck, the Crown Prince of the Kingdom of Bhutan graced the opening ceremony as the Chief Guest.

The Hon’ble Auditor General of Bhutan in his Report to the Conference said that this conference would probably be a landmark in the field of Bhutanese Auditing since for the first time it was making a commitment to

Encompass the aspect of auditing which is expected to go beyond the conventional and traditional auditing methods.

The Auditor General reported various achievements made during the last financial year 2002-2003. He said that more than 205 agencies were audited, and that 158 Inspection and 102 Certification Reports were issued. He also reported that 51 previous Audit Reports were reviewed separately. Further, he informed on the Special Audits carried out on the NWAB Stove Distribution Projects and renovations of three historic Lhakhangs of Taktsang, Rigsum Goenpa and Petseling Goenpa.

The Hon’ble Chief Guest, His Royal Highness, emphasized on the increasing importance of RAA in ensuring the successful implementation of His Majesty’s vision. He urged the auditors to strive even harder and shoulder the responsibility to convey the message, "honesty and integrity are the foundation on which individual character and public service are built."

The sessions that followed deliberated on various aspects of auditing beyond books of accounts, broadening the horizon of scope and finding ways to augment the traditional record based auditing in order to play a more effective role in accountability system in the governance. The other topics discussed included division wise reporting of activities, reviewing of plans of the previous financial year, presentation of draft Annual Audit Report 2002 and presentation of plans for the ongoing financial year.

The session also discussed on the management of the Audit Staff Welfare Scheme (ASWS) of RAA.

On the third day of the Conference, the National Environment Secretariat made presentations on Environment Assessment Act of the Kingdom of Bhutan. This was followed by an hour-long open session where the floor discussed on the problems and difficulties faced by the auditors and ways and means to overcome them. Some of the common issues were also resolved during this session. The final session of the Conference concluded by deciding the theme of the 7th Conference as "Barriers to Effective Auditing: Finding Solutions".

 

The Conference concluded in the afternoon on July 23. The Chief Guest for the concluding ceremony, His Lordship the Chief Justice of Bhutan, in his address emphasized that the theme of the conference, "Auditing Beyond the books of Accounts" should be the foundation for the three pillars of Good Governance and not mean mere propaganda. "Corruption and related lack of transparency take many forms and dimensions, which damage and hinder the growth of economic development of the country and squander public confidence," he said. He insisted that auditors need to have the strength and courage to do the right and fight the corrupting influences in the society.

The 6^th Annual Audit Conference was formally closed by covering the banners of the conference by the Hon’ble Chief Guest. 

PRESS RELEASE

Inauguration of the Office of the Assistant Auditor General, Tsirang on 26^th July 2003

The Office of the Assistant Auditor General (OAAG), Tsirang, was formally inaugurated on 26^th July 2003 by the Venerable Lam Neten of Tsirang Rabdey in the presence of the Hon’ble Auditor General of Bhutan, Lams, officials of six Dzongkhags & Thrimkhangs and the auditors. Tshering Kezang, Chief Auditor, was officially designated as the head of the regional office and memorandum of handing-taking of jurisdiction was officially signed amongst the division chiefs in the presence of the Hon’ble Auditor General of Bhutan.

 

The day witnessed series of cultural activities following the Lhapsang performed by the Tsirang Rabdey.

 

The Regional office will have jurisdiction over six Dzongkhags viz. Tsirang, Wangduephodrang, Sarbang, Punakha, Dagana and Gasa.

9th August

Third Indo Bhutan Training on Auditing of Income Tax concludes

The three day joint training conducted by the Royal Audit Authority with the Office of Comptroller & Auditor General of India at Bumthang had been successfully completed on 9^th August. The training on “Audit of Income Tax” was conducted by two resource persons from the office of C&AG, Mr. P. Sesh Kumar, Principle Director (Direct Taxes) and Mr. C.M Sane, Sr. Deputy Accountant General.

The participants included the Auditors from the Royal Audit Authority, Internal Auditors from various Ministries and officials from Department of Revenue & Customs. The joint training has been conducted in accordance with the memorandum of understanding signed between the two Supreme Audit Institutions (SAIs).

During the training some topics like approaches and guidelines for revenue audit, audit of assessment, system audit approaches and international taxation issues were covered. Also the challenges in the Audit of Income Tax were highlighted. Some related instances and issues in relation to Income Tax Act of India were shared with the participants. Case studies on assessments of Income Tax on different issues were circulated among the participants to analyze and share their views. The training also highlighted the areas and approaches of audit in regard to the Audit of Income Tax in Bhutan in relation to the context of Income Tax Act.

4th Spetember

Press Release

The Hon’ble Auditor General of Bhutan, Dasho Kunzang Wangdi will leave for Oslo, Norway on 8^th September 2003, to attend the 12^th Meeting of the INTOSAI (International Organization of Supreme Audit Institutions) Steering Committee on IT Audit.

The Committee is the arm of INTOSAI dedicated to supporting the development of knowledge and skills in the use and audit of IT and to encouraging bilateral and regional co-operation between its members. With the Comptroller and Auditor General of India as the Chairman, the committee today consists of 29 member countries. The formation of Committee was approved during XIII INCOSAI (International Congress of Supreme Audit Institutions) at Berlin in1989.

During the meeting, Dasho Kunzang Wangdi will present a tentative programme of the 14^th Steering Committee Meeting to be held in Bhutan in 2005. During the 11^th meeting at New Delhi, the members unanimously voted for Russia and Bhutan to host the 13^th and the 14^th meeting respectively.

 The 3-days meeting will end on 12^th September 2003.

16th September

 Press Release

The Auditor General of Bhutan returned to Bhutan after attending the 12^th Meeting of the INTOSAI Standing Committee on IT Audit held in Oslo, Norway from 10^th to 12^th September 2003.  The meeting discussed on projects and issues amongst others on CAATs for Non-financial Audits, IT related fraud, auditing E-Government and Cyber Laws.

The meeting was attended by Auditor Generals and Senior Auditors from 18 Supreme Audit Institutions who are the amount members of the Standing Committee.  The meeting was held under the chairmanship of the Comptroller and Auditor General of India H.E. Shri V.N. Kaul.  The Auditor General besides exchanged experiences and information on Auditing with other participants.

Auditor General of Bhutan, sitting in the front row, third from left

17th September

The Royal Government of Bhutan appoints Assistant Auditor General Minjur Dorji as Dzongdag, Dzongkhag Administration, Monggar.

The Royal Civil Service Commission announced the appointment of Assistant Auditor General Minjur Dorji as Dzongdag, Dzongkhag Administration, Monggar, on 10^th September 2003.

Minjur Dorji joined the Royal Audit Authority in 1986. Prior to his appointment as Dzongdag, Minjur Dorji was the Division Chief of General Governance Division under the Department of Sectoral Audit, Royal Audit Authority. He was also the Head of Administrative & Finance Division and the Head of HRD & International Relation Division of Royal Audit Authority.

The RAA family wishes him success in his future endeavors.

Minjur Dorji, Dzongdag, Monggar (Designate)

Training on Audit of Construction Management and Accounts

In succession to the 1^st Training conducted in 2002, the RAA has successfully conducted the 2^nd training on the “Audit of Construction Management and Accounts” for the auditors on 29^th & 30^th September 2003 in the Conference Hall of the RAA. The training was conducted by the resource persons from the technical unit under Department of Performance, Thematic and Technical Audit of the RAA. Twenty auditors participated in the training.

The objectives of the training were to:

1. To provide a firm foundation in the basic engineering sciences which underlie all technological development so that our Auditors will be well equipped to adapt to changing technology in the profession of Technical fields.
    

2. To provide the broad and fundamental technical base needed by Auditors who will enter the profession through the increasing complexity of the construction industry of the nation.
    

3. To provide a basis for reinforcing RAA’s motto, “Reliable, Assertive & Accountable” as a background to foster awareness in the field of Technical Construction.

On the first day, the participants were introduced to the key characteristics in construction industry, need to build competence, classification of industries and contractors and the importance of planning. After a short tea break, the instructors detailed on the construction drawings, estimating and costing. In the afternoon, the participants were briefed on the execution of works, contract planning, net work planning and net work analysis followed by an extensive group exercise.

On the last day of the training, the participants in the first session were taken through the prerequisites of construction works, methods of carrying out works and the terms of contract payment. In the later sessions, they were also briefed on record keeping (construction), payment and accounting of works and the completion reports.

24th October

Royal Audit Authority, Supreme Audit Institution (SAI) of Bhutan elected as Governing Board Member in ASOSAI

The Auditor General of Bhutan, Dasho Kunzang Wangdi led a three-member delegation to the 9th ASOSAI (Asian Organisation of Supreme Audit Institutions) Assembly and 2nd Syposium at Manila, Philippines from 20-24 October 2003.

The Royal Audit Audthority (the Supreme Audit Institution of Bhutan was elected as one of the 9 Governing Board members. The other members elected were India, Japan, China, Philippines, Malaysia, Pakistan, Saudi Arabia and Bangladesh. The members of the Governing Board meet annually and make decision on behalf of other 36 ASOSAI members.

The ASOSAI is the establishment organisation of regional Supreme Audit Institutions of Asia. The main objectives of establishment are to:

1. Promote understanding and co-operation among member-institutions through exchange of ideas and experiences in the field of Public Audit.

2. Provide facilities for training and continuing education for government auditors with a view to improving the quality of their performance.

3. Serve as center of information and as a regional links with organisations and institutions in other parts of the world in the filed of Public Audit.

4. Promote closer collaboration and brotherhood among auditors in the service of the government of the respective member institutions and among regional groups.

The functions of ASOSAI are to :

1. Organise conferences and seminars for the exchange of ideas and experiences in the field of Public Audit.

2. Encourage and promote research and to undertake publication of research papers and professional articles in auditing and relative fields.

Date: 17th October

Delegation attends the 9th ASOSAI Assembly and 2nd Symposium

The Auditor General of Bhutan, Dasho Kunzang Wangdi will lead a three member delegation to the 9th ASOSAI (Asian Organisation of Supreme Audit Institutions) Assembly and 2nd Symposium to be held in Manila, Philippines from 20th to 24th October, 2003.

During the 4 days Assembly, the delegates from the 35 Asian nations will discuss and approve the Financial Statements for 2000-2002, ASOSAI Training Activities, Research Projects and ASOSAI Guidelines on Fraud and Corruption. One of the important agendas for the Assembly is the election of the 9 member Governing Board of the organisation. For the first time, Bhutan will be contesting for the Governing Board.

The 2nd Symposium on 'Quality Management in Public Audit' will also be convened during the same period. The ASOSAI General Assembly is held after every three years. Her Excellency Gloria Macapagal-Arroyo, the president of the Republic of Philippines, will inaugurate the 9th ASOSAI Assembly.

16th October

Press Release

It is duty of every responsible government to inform its public about the state of affairs of its governance. Therefore, the Royal Audit Authority is pleased to release its Annual Audit Report 2002 (AAR 2002).

This report includes the constructive remarks and feedback received from various individuals and entities. We hope it would bring higher value additions in the quality of public service delivery.

A total of 182 Inspection Reports were issued during the year. The Annual Audit Report 2002 covers the significant observations from these Reports.

The audit recoveries account shows an increase in recovery of funds.  In the year 2002, a recovery of Nu. 27 million over the Nu. 10 million in the year 2000 was made. The increase in recoveries is ascribed to be a result of shift in auditing approach, from a financial and regulatory audit to a more comprehensive performance audit.

In the year 2002, there were over Nu. 355 million of public funds overdue for adjustment or recovery from various contractors, suppliers, public officials and employees; Over Nu. 92 million of Government Revenue remained uncollected; Over Nu. 39 million are classified as wasteful/avoidable expenditure.

The need to adapt to a rapidly changing environment is a challenge to the Auditors. Accordingly, the Annual Audit Conference 2003 adopted a resolution to pursue an auditing approach to be known as “Auditing Beyond The Books of Accounts”. This paradigm shift, it is optimistic, would yield better result and further enhance the accountability mechanism and national integrity system in Bhutan.

As we acknowledge the cooperation extended by all the auditee agencies, we urge officials and authorities to improve the system of internal controls, monitoring, evaluation and practices at every level of management. 

Interested individuals can obtain copies of this report from the Policy, Planning and Annual Audit Report Division of the RAA. It will also be available on the Royal Audit Authority’s web site: www.bhutanaudit.gov.bt with effect from 16^th October 2003.

Issued on Thursday the 16^th October 2003 coinciding with the 21^st Day of the 8^th Month of Water Female Sheep Year.

 We welcome your comments and feedback. 

(Kunzang Wangdi)
Auditor General of Bhutan.

Auditors on Attachment course at Jaipur, Rajesthan

November 21

Three Officers from the Royal Audit Authority will be leaving to Jaipur, India on 23^rd November 2003 for an attachment course in the Office of the Accountant General, Rajasthan on ‘Certification of Annual Financial Statement’ of the Royal Government of Bhutan. These Officials will be attached for duration of two weeks to familiarize and conceptualize on various techniques/principles of Certification.

After completion of this attachment course, the RAA would be taking up the Certification Audit for the first time starting with Annual Financial Statement for the Financial Year 2002-2003.

The RAA is required to certify the Annual Financial Statement in accordance with General Auditing Rules and Regulations and as per the Financial Rules and Regulations 2001.

12 December

Open Forum

The Royal Audit Authority will be organizing an ‘Open Forum’ for the interested public on 10 December 2003 at the Royal Banquet Hall, Thimphu. The main purpose for initiating such forum is to:

     1.   Hear what people say;

2.   Exchange views and ideas;

3.  Explain what is not clearly interpreted in the reports, medias etc. on Royal Audit Authority, on Audit Reports, other related issues on Audit; and

4.   On any other Business that public are interested to know.

 The forum will be chaired by the Hon’ble Auditor General of Bhutan.

AG as Guest of Honour at the inaugural ceremony in Kolkata

December 25

The Auditor General of Bhutan, Dasho Kunzang Wangdi will attend as the Guest of Honour at the inaugural ceremony of the 28^th Regional Conference of the Eastern India Regional Council (EIRC) of the Institute of Chartered Accountants of India to be held this weekend at Kolkata, West Bengal.

The Eastern India Regional Council is a body constituted under the Institute of Chartered Accountants of India (ICAI). It represents 11,000 members of the profession in Eastern India and serves and regulates the profession and members in industry/practice and the students of the Institute in the states of West Bengal, Orissa, Assam, Sikkim, all the eight North Eastern States and the Union Territory of Andaman & Nicobar Islands.

The Inaugural Ceremony will be attended by the Chief Minister of West Bengal, H.E. Shri. Buddhadev Bhattacharya, Union Minister for Commerce & Industry, Shri. Arun Jaitley, Minister for Minority, Waqf and Youth Affairs, Government of West Bengal, Shri. Janab Mohammad Salim and Lt. Governor of Andaman Nicobar Island, Shri. N. N. Jha and the past and present Presidents of the Institute of Chartered Accountants of India.

November 21

Royal Audit Authority in the Gyalyong Tshogdue

We present here the Audit issues that were discussed during the 81^st Session of the National Assembly held from 26/06/03 to 18/08/03