RAA Office Orders - Year 2003

5th November, 2003

                                                Inter Office Memo

To,

1. Sherap Dorjee, DAG, RAA.
2. Aum Lhaden, AAG, RAA.
3. B.B. Chhetri, AAG, RAA

Your attention of all is drawn on each Inspection Report issued by the Royal Audit Authority that requires the Action Taken Report (ATR) by the agencies to be submitted to the Royal Audit Authority within three months.

In order to ensure that the actions as required ate taken by the auditees, henceforth a checklist should be maintained by the heads of the departments and in the the instances of cooperation not being maintained by the heads of the departments and in the instances of cooperation not being received a course of action to be taken be proposed and brought to the attention of the undersigned for discussion for discussion in the PPPCC Meeting.

Cooperation and support of all concerned will be appreciated.

 

Auditor General of Bhutan.

RAA(AG-SP)2003/2533

16^th September,2003

 Office Order

With the appointment of Minjur Dorji, Assistant Auditor General as the Dzongdag, Monggar Dzongkhag Administration, the following chanfes in the portfolios and responsibilities are hereby made which shall come into force with effect from 17^th September 2003.

1. Aum Lhaden Zom, Head of the Department of Sectoral Audits shall assume the charge of General Governance Division till further notice.

2. Dawa Tenzin, Chirf Auditor will function as the Head of Administration & Finance Division.

3. Tashi, Assistant Chief Auditor will function as the Head of Professional Development and International Relations Division

Proper Handing/Taking over must be undertaken by the parties concerned.

Officers assigned with the new roles and duties must discharge these efficiently, effectively and strictly in accordance with norms. 

 Auditor General of Bhutan

September 3, 2003

Office Order

Any supplier who had been patronized by the Royal Audit Authority but who do not provide the back-stopping services nor stock goods that were quoted by them, henceforth, should be disqualified for participation of tendering of goods and services to the Royal Audit Authority.

This information should be made aware to all concerned in the Royal Audit Authority to prevent such a situation of any goods/services when demanded not being available. 

Auditor General of Bhutan

RAA(AG-PER) 32/2002/2336

Date: 10th Sept 2002

Inter Office Memo

To
All Division Chiefs,
Team Leaders & All Auditors,
Royal Audit Authority,
Thimphu, Bhutan.

I would like to take this opportunity to remind that all auditors had pledged to the Code of Good Conduct and Ethics as Auditors of the Royal Government. Accordingly all have sworn to avoid any conflicts of interests while discharging official responsibilities.

I urge that where such situation are likely to arise, any individual official must bring to the notice of the immediate Supervisor. Accordingly the Official shall excuse himself or herself from undertaking any such assignment unless where the perceived conflicts of interest the supervisor categorically declare it insignificant based on professional judgement.

If such a declaration is not undertaken and a conflict of interest is known later on, severe disciplinary actions will be taken against such an offender.   

Auditor General of Bhutan

RAA(AG-SP)2003/1703

26th June, 2003

Office Order

In a move to further streamline the effective functioning and to promote greater transparency, efficiency and accountability of the Royal Audit Authority the following directives shall come into force with immediately.

 I.       Delegation of Authority to Offices of the Assistant Auditor General

The Assistant Auditor Generals of the Office of Assistant Auditor General (OOAG) shall exercise the authority and power equivalent to the Head of the Department elsewhere. The powers delegated shall be restricted to Ordinary Powers only. However, authority to recruit, promote/demote and to effect transfer shall rest with the HQ.

II.       Transfer of old record to the Regional Offices.

Old audit records will be retained at Headquaters but a copy of the audit reports with follow-up reports will be given to the Assistant Auditor Generals of Samdrupjongkhar, Bumthang and Tsirang.

The follow up of all the previous outstanding reports should form a first part of al the latest inspection reports. Each para in the follow-up must be verified by the field inspection team. Ninety percent non-compliance by an agency must be viewed as a serious lapse and highly objectionable act by the concerned agency.

III.     Signatory to the audit reports.

I.       The Auditor General of Bhutan shall sign only the report of very important and significant in nature which had to draw the attention of the head of an audited agency such as Minister, chairman etc.

II.      The AAGs shall be delegated the authority to sign and issue the audit reports of the smaller units but with a copy endorsed to RAA Headquarters which shall be responsible to consolidate reports of the entire agency or the programme or project where necessary.

III.     The Headquarter shall ensure that the sectoral parts of the dzongkhag report are sent to the respective heads of the departments/ sector for information and necessary action.

 IV.    Signatory to Special Audit/ Investigation Audit Report.

The issuing authority of the special audit and investigation audit report shall rest with Auditor General of Bhutan unless delegated specifically.

 V.    Certification Audit of Projects spread over more than one jurisdiction.

The OAAG shall audit agencies/ projects falling within their auditing purview. However, where activities are spread over more than one region, the main report shall be compiled at the Headquarters. Overlapping of assignments should be minimised as far as possible through proper prior planning and consultation.

 Cooperation of all concerned is solicited. 

Auditor General of Bhutan

RAA(AG-PER)33/2003/1530

Dated: 9^th June, 2003

 INTER-OFFICE-MEMO

To,
All the Heads of Department,
All Division chiefs,
Team Leaders & All Auditors,
Royal Audit Authority,
Thimphu, Bhutan. 

As commented in the kuenselonline about the auditors demanding services and incentives from their auditees, I have full trust that none of the auditees, (having sworn to the Oath of good conduct, ethics and secrecy and being remunerated appropriately) would have indulged in such practices.

However, I would like to remind that all auditors should conduct themselves strictly in accordance with the above-cited code and as per the civil service rules.

The Auditor General of Bhutan would appreciate any incidence of the breaches to be reported to him directly by any conscientious member of the Society.

All Auditors should please bear in mind that in the event of any proven breach of codes he/she shall be given the last warning in writing at the first instance.  

Auditor General of Bhutan