Volume III – Issue – I:
2003.
Auditor General's Advisory Series - 2003
Introductory comments:
The Royal Audit Authority
issues its Volume III- Issue I of 2003 of the AG's Advisory Series.
While many issues of significance are being brought to the attention of the
respective authorities in the Inspection Reports a few issues of common
interest to general public and which need to be brought to the attention from
across the society are being covered. We know those people who had wronged
will definitely not take this kindly. But the issue at point here is that the
wronged need to learn that, there is an administrative mechanism that ensures
justice as well as remedies the injury and the injured.
While we isolate those who have directly caused
the damages and losses we all must introspect that any lapses and lacunas if
not restrained would result in the prohibited practices being perpetuated over
the time and under the full knowledge of many authorities and agencies.
The society would expect
the accountable officers might repent, relent and accordingly resolve not to
let such unwanton acts reported here be repeated in the national work culture
and environment.
I. Gross irregularities
in the Award of Contract: Consulting Services for Thimphu Structure Plan and
Government Secretariat Complex
The contract for Nu.
4,950,000.00 (Four million nine hundred and fifty thousand only) was found
awarded to M/s Christopher Charles Beninger Architect’s Pvt. Ltd, Pune, India
on the instructions of the Council of Ministers without calling tenders.
Neither the Local bid nor the international bids were called for, on the
pretext, that the Ministry lacked capacity.
Further, ironically it was
found out that the same firm was considered for the provision of consultancy
services in respect of the construction of the Secretariat complex. The cost
of the project has been estimated at Nu. 1343.37 million. The consultant had
quoted a fee of 3.5% of the project cost for a total comprehensive design of
the project based on the requirements. These work out to Nu. 47.018 million.
This fee was stated as competitive without a legitimate basis.
No ministry or the authority
responsible to oversee the enforcement of the national policies had taken any
action in the award of successive works. These are in gross violation of the
government rules on tendering. BCCI, the custodian of the private sector
interest, had itself been found satisfied with a reply from the Minister of
MoWHS despite complaints from the professional architects body of Bhutan.
The RAA questions the
rationale of Government Financial and procurement rules if these are not to be
respected by the CCM.
II. Ineffectiveness
of the national finance service: cause for many irregularities and weak
financial administration in government organizations
The Royal Audit Authority
also urges that where the instances of lapses are considerable the instant
administrative or disciplinary actions be proceeded by the Ministry for the
overall national interest.
III. Spatial
restructuring of municipalities: for effective administration and provision of
services and designation of sites other than arable lands
Firstly, the present urban
development and administrations make us feel that there is urgency of certain
measures to be taken. The growth of towns is outpacing the management capacity
of the present municipal administrations. Secondly, it has no incentive for
innovation and initiative. As a result, the present set up fails in giving a
more favorable attention to raise the standard of the municipal services. The
present administration systems and practices leave room for the slums and
haphazard development-taking place. It may be recommended that the larger
municipalities, such as, Thimphu municipality area be divided into several
self-governing municipalities under a more clear-cut municipal umbrella law.
It is to be borne in mind
that all these uncoordinated, unsupervised and poorly executed designs, plans
and structures most of them executed as control for the sake of control, not
only results in major costs, it also affects the growth of the city. It is
also to be borne in mind that major works are carried out on loans that will
require repayment while the substandard works will have to repaired or
reconstructed.
Thirdly, it is expedient
that an aesthetically and functionally national urban Master plan indicating
all areas that are potential for urban development is carried out. The present
strategy of site selection with eyes on flat and productive arable valleys is
indifferently irresponsible, as it results in total annihilation of the
agro-cultural life and the social and traditional value of rural Bhutan. There
is proven possibility that the mountains, hillsides and rocky areas are the
more safe and reliable sites for urban development. While the initial cost may
be relatively higher the long term benefits and risk avoidance from flood and
irreparable damages to other intangible benefits are immeasurable. We have
lost traditional farming lifestyles and community life in many of the
Dzongkhags and we are at the verge of losing in the remaining few.
Any delay in reversing the
trend and further negligence would be criminal on the part of all responsible
for urban planning and development of Bhutan.
The two photographs show the
potential gentle gradient areas in each area that could be tapped in and
around the present urban sites. Utilisation of digital technology and
satellite mapping may entail better urban planning and development than the
current practices of visual sight method
Valley of Thimphu showing
outlying areas
Valley of Wangdue & Punakha
showing outlying potential areas
IV.
Weak
and ineffective follow up of the audit inspection reports: frequent and adhoc
personnel actions of the agencies
V.
Audit reports on Smokeless Stove Project, Division of Power and Wood Energy
Conservation Project, NWAB: overdue action
from the concerned authorities
Smokeless Stove Project,
Division of Power
A Report on the audit of the
Smokeless Stove Project, Division of Power, and Thimphu for the period
1st July 1996 to 30th June 1999 was issued. It
reported that serious deficiencies and weakness in the
maintenance of the accounts and records of expenditures. Payments were found
transacted without much prudence or due regard for economy and application of
laws, rules and regulations of financial transactions.
The purchases were found
made at exorbitant rates. Cash purchases preceded to 5 to 12 months of the
payment of advance and the actual date of demonstration. Cash procurement of
sand, boulders and bricks were made from a metal sheet fabrication unit.
Instances of irregular and excess payment aggregated to over Nu. 180,727.00.
Transportation charges were
found irregularly paid to vehicle owners. Excessive amount of foodstuff were
charged. Excess payment made on account of procurement of food items
approximated over Nu. 167,000.00.
Amounts aggregating to Nu.
289,636.67 were found paid in excess to the trainees and technicians on
account of DSA and stipend. Some payments of stipend to trainees were either
not supported by approval or paid without proper documentation. The rates of
stipend and DSA were far in excess of stipend rates of the Royal Government.
Certain parties were given
the monopoly as supplier and the regular transporter to the project.
The findings of such
serious nature are yet to be resolved by the concerned administrative
ministries and authorities despite consistent assertion from the Royal Audit
Authority even after a lapse of more than four years.
Only notable action of
worth any mention was the withholding of a single increment and the recovery
of some of the funds misused. The latter in any case is a money that had to be
payable to the Royal Government
The protection given to
him by the authorities deliberately or due to negligence had emboldened the
co-coordinator to cause further damages. This fact is evident from the
findings of the Special Audit Investigation of the operations of the Wood
Energy Conservation Project, NWAB on account of distribution of Electric Stove
to the rural people of Bhutan.
Wood Energy
Conservation Project, NWAB
Fund collected were from
the interested public of 11 Dzongkhags. The office space was converted as
residence and the same was allotted to project staff. No rental charges were
collected till the date of audit. One Unit TOYOTA LANDCRUISER bearing
registration No.BG-1-0158 and one Video Camera were allotted to Singye Tobgay
for the period of three months. The vehicle is now registered as a private
vehicle and is freely driven by the incumbent. Some of the staff were not paid
the salaries for several months and their services terminated without giving
due notice and any benefits.
The project size of Nu.4.4 millions
approximately did not maintain any accounting records. Cash transactions were
carried out through personal saving accounts maintained in Bank of Bhutan and
Bhutan National Bank, Thimphu.
The advances of
Nu.8,45,058.00 were collected from the public prior to the actual distribution
of the Stoves. The delivery of the Stoves took almost 8 to 9 months in all
Dzongkhags, thereby, temporarily misusing the hard-earned income of the
general public.
Twenty households had made
payments in advance as per the instruction of the project management amounting
to Nu.19,400.00. Till the date of audit the Stoves were not delivered. This
needs immediate recovery with the commercial interest and pay back to the
beneficiaries.
Two types of stoves with
different watts and with different makes were distributed. Even the rates were
different in different regions.
The total cost of stoves
amounting to Nu.4,040,850.00 was apparently realized from the public.
Considering the supplier’s rate as the benchmark, the project management had
collected excess by Nu.2,668,450.00 only (Nu.4,040,850.00-Nu.1,372,400.00)
from the public, which needs immediate recovery with the commercial interests.
The invoice showed the company had supplied 1000 numbers of stoves. Whereas
the project had distributed 1240 number of stoves to 11 Dzongkhags through the
concerned Gups.
The physical verification of
stoves distributed to the public in terms of quality, size and brand name with
that of the samples shown during demonstration period revealed that, the
Stoves distributed were smaller in size and with different make.
Different sizes of stoves
supplied
The stoves for the purpose
of demonstration were purchased from M/s Dolma Enterprises, Thimphu, which
were a “Commands Brand” and the only dealer in Bhutan. The rates
charged by M/s. Dolma Enterprises were Nu. 3,500.00 for double burner and for
single burner Nu.1,750.00. Whereas he had charged higher for supplies made at
a cheaper rates from M/s. Arihant Industries.
Stoves Assembled by M/s
Arihant
Therefore, it is
understandable why invariably all the beneficiaries have complained of faulty
and inferior quality of stoves.
Singye Tobgay had responded
that he was just co-coordinating the project as a part of the contribution but
the fact was that all the cash collections were transacted through his
personal account No.7349 with the Bank of Bhutan (BOB) and account No.
5019763007 of Bhutan National Bank (BNB).
It had been observed that generally all the
stoves were faulty, giving several problems including electrical shocks while
cooking, getting spoilt faster etc. In some of the Dzongkhags, the communities
had not used the stoves, as MCB power capacity installed did not match with
the internal load.
A sample of better insulated
stove procured directly
A
B
(A&B) Poorly insulated and
made stoves supplied by the project
The project management had
made the public to avail Rural Credit Loan from the M/s Bhutan Development
Finance Corporation (BDFC). In the case of Trashiyangtse Dzongkhag, the
project management availed loan directly in advance on behalf of the
communities from the BDFC and the balance amounts were paid back to the
individuals by the Financial Institution. In case of Mongar Dzongkhag, the
loans were granted to the public and then paid to the project management.
Therefore, as most of the
stoves are spoilt and not functioning/damaged, the rural communities are
deprived and taxed with the payment of the principal loan and the accrued
interest.
The report rest with the NWAB and MTI besides
the action that is still needed to be taken in respect of the previous audit
findings of activities that were managed by the same project manager.
The Royal Audit Authority
felt due to the seriousness of the irregularities and financial implications
involved, the case warrants immediate action to be initiated.
The Royal Civil Service
Commission Secretariat was also apprised of by RAA to take action on this case
of misuse and abuse of authority by the Project Personnel by highlighting the
magnitude of the irregularities.
It is regretted that the
audit findings are yet to see the daylight, as authorities in the MTI. NWAB
and RCSC Secretariat tend to be apathetical for reasons best known to them.
VI. Renovation,
restructure and reconstruction of Lhakhangs: need for better dzongkhag
coordination and implementation capacities.
The Royal Audit Authority
had undertaken, besides many minor audits, three major renovation and
restoration works of Lhakhangs: Rigsum Goenpa, Patsheling Goenpa and Taktsang
Pelphup. We appreciate the initiatives of the patrons and the generosity of
the Royal Government in undertaking these constructions. But the well-meant
projects unsatisfactorily executed. These were, in a way, considered priority
and important projects yet neglected in most cases in terms of effective
control. The owners and patrons were often not fully involved. No one agency
had full say and control.
The net result, the projects
cost and time often overran. Resources were squandered and public suffered.
The Dzongkhag technical staff had overworked yet because of too many small
activities spread over, no single project had received the effective and
desired technical support and supervision from them.
VII. High-level Committee on Investigation of
the Irregularities and Illegal registration of Land holdings in Thimphu valley
The Auditor General was
also appointed as the Vice -Chairman of the High Level Committee by the former
Minister for Home Affairs to investigate into the illegal/irregular land
holdings in Thimphu, particularly in the extended municipality and the
adjoining areas. The rationale given for his appointment was that the Royal
Audit Authority was also equally accountable for non-auditing of the land
allotment and registration made by the authorities.
The Committee reported
that many Government and public officials, who were designated to ensure that
Kaas, Kashos and Land Act had failed to properly follow these
themselves. Many others had colluded/collaborated to carry out land
transaction in violation of the Land Act.
The Committee found out that
many officials from the Ministries of Home, Finance, Agriculture, Judiciary,
Department of Survey and Land Records, Dzongkhag Administrations of Thimphu
and Wangdue, Geogs and Chiogs were found responsible for the
non-compliance of the rules and laws that had resulted in the irregularities
in Land transactions. The nature of their involvements ranges from
irresponsible discharge of duties to deliberate fraud.
A total of 1305 cases of
individuals were found occupying Zhungsas covering a total acreage of
1753.45 acres.
The Report was
submitted to the Hon'ble Minister of Home and Cultural Affairs for its
necessary action in the month of June 2003.
VIII. The Committee to
study the Remuneration System across the Bhutanese Corporate sector
The Auditor
General was appointed as the Chairman of the Committee to Study the
Remuneration System across the Bhutanese Corporate sector by the CCM, in
particular, the public sector corporations. The Committee found out
that remunerations fixed have no relation to the performance and productivity
but were found based on how much civil servants are being paid.
The
recommendations if acted upon is yet to be known to the Committee.
IX. Shady deals study
Based on an
article that appeared in the Kuensel on a heading Shady Deals the CCM
had requested the RAA, to conduct a study. The RAA attempted the review of all
its reports. A report on the cases of gross misuses and violation of the rules
was submitted to the CCM.
While from
the audit reports cases of bribery could not be identified, it had reported
the involvement of 121 suppliers and 202 contractors with financial
implication to the extent of Nu 1,053.51 millions. The crimes range from
purchases made at higher rates to fictitious payments.
It is yet to
be known as to what actions that might have been initiated on the same by the
Royal Government.
X. Private sector involved
in the irregularities
A review of
the private sector involvement, which had caused the irregularities reported
in the Annual Audit Report 2001, revealed a total of 97 Companies involving
irregularities to the extent of Nu.105.00 millions. The crimes and offences
that were committed are of the following nature:
1.
Irregularity in contract
management and enforcement of contract clause in favour of contractors and
suppliers;
2.
Irregular,
Excess payment and claims made for works not executed by contractors and
suppliers;
3.
Procurements/ supplies made
without inviting quotation and through questionable means;
4.
Non-payment of outstanding
royalties and rents; and overdue outstanding advances.
The RAA is yet
to be apprised on the course of actions that are taken on these by the
respective agencies and authorities.
A Committee comprising
officials from the relevant organizations carried out an investigation of the
M/s AWP.
The Committee found
out commission of gross irregularities valuing to the tune of several millions
on account of public funds and the resources unaccounted through abuse and
misuse of position and authorities.
A Committee
appointed specifically to look into the findings is studying the findings.
XII. Non-usable
Mechanized Crematorium in Thimphu:
Who is
responsible?
In November 1997 the
Royal Government had requested the Liaison Office of Denmark for possible
support with installation of Electric Crematorium in Thimphu through local
grant.
The Royal Government had
made enquires from various countries for availability of the Electric
Crematorium.
From these enquiries it was
reported that the most of these countries were using Gas or Oil Crematorium
instead of Electric Crematorium due to high Capital investment required.
Accordingly the idea of
having Electric Crematorium was dropped and it was decided to have Oil
Crematorium. This decision appeared to have been made based on the inspection
report submitted by two representatives by Nima Wangdi, the then Joint
Director, DNP and Jigme Tobgay, the then Assistant Engineer, who had visited
Bangkok, Thailand during May 1998.
Reports showed that the
concerned Authorities of the Royal Government had wasted six months simply for
choosing the right kind of Crematorium. i.e. (November 1997 to May 1998).
There is no documents showing whether the Officials deputed had an idea of
“Know How but idea of Yes How” on the operational of Oil furnace in Bhutan
including the quality of oil required and maintenance cost in future.
This is now evident as the
Structure had not effectively been operational since the date of commission on
19th May 2002. As per the agreement the Project has to be
implemented by the then Special Commission for Cultural Affairs. In actual
four Departments were involved in executing the Project, namely National
Commission for Cultural Affairs, City Corporation, Department of National
Properties Division and Thimphu Dzongkhag. The Department of National
Properties and the Special Commission had handed over the furnaces to the City
Corporation.
The Total Budget for the
entire Project as per agreement is tabulated below;
|
Sl. No. |
Project Activity
Description |
Budget (In Million Nu.) |
|
1 |
Procurement of Oil
Crematoriums –4 Nos |
6.500 |
|
2 |
Renovation and
Construction of Buildings |
3.950 |
|
3 |
River Protection works
along the Crematorium ground |
0.781 |
|
4 |
Barbed Fencing, Parking
and site Development |
0.708 |
|
5 |
Transportation and
Installation Cost |
0.500 |
|
6 |
Contingency |
0.561 |
Total
|
13.00 |
Out of which the total
Danish contribution was Nu.9.050 million and total RGOB contribution was
Nu.3.950 million.
The Accounting Notes and
Audit Reports showed that the an expenditure of Nu.8, 637,652.72 was incurred
against the total fund release of Nu.8, 376,084.72 for procurement of 4 Nos
Oil Furnaces which was executed by Department of National Properties as of 15th
March, 2001. The details of expenditures are as follows:
|
Sl.No. |
Descriptions |
Amount Nu. |
|
1 |
Cost of 4 Nos Oil
Furnaces |
7, 241,740.00 |
|
2 |
Customs Clearing Charges |
499, 599.00 |
|
3 |
In Country
Transportation of Technicians |
17, 745.72 |
|
4 |
Living Expenses for
Technicians |
326, 660.00 |
|
5 |
Cost of Materials. Fire
Bricks/cement |
120, 000.00 |
|
6 |
Traveling Allowances for
Tec. |
170, 340.00 |
Total
|
8,76,084.72 |
The Total Budget of
Nu.1, 489,000.00 was released by DANIDA to DBA and out of which DBA had
released Nu.1, 488,754.00 to the National Commission for Cultural Affairs for
construction/ renovation of Buildings.
The RAA appreciated the idea
of the concerned Authorities for having the Oil Furnace Crematorium at Thimphu
with the objective of reducing Environmental Pollution from the uses of fuel
Wood- which were expensive, time consuming and also not environmentally
friendly and minimise the hardship faced by the people specially the poorer
section of the population.
Despite all the good
intention, at the end of the day, an expensively constructed crematorium in
itself was a waste forget about the mitigation of the negative impact to the
Environment by use of Fuel Wood. It is a testimony of the state of affairs of
how planning, implementation and public services are being executed by the
government public officials such as politicians, executives and technocrats.
The physical verification of
the site on 19th January, 2004 showed that 4 Nos cooling Chambers
with water tank which were procured and installed were not protected with
construction of concrete wall, instead simple barbed fencing was done which
could not protect the entire structure from the notorious people playing
around. The team had found that 3 Nos of Chambers were destroyed beyond the
operational level.
The fencing around the
Crematorium Ground was constructed by using hollow blocks with timber roofing
instead of barbed fencing which was against the directives of the Ministry of
Finance.
The physical verification of
the site also revealed that the City Corporation had constructed a caretaker’s
Quarter at Nu.729,880.00 and one storied concrete building (generator House)
amounting to Nu.492,805.70 with 125 KVA Diesel generator set at the cost of
Nu.523,888.00 for catering power supply to the Oil Furnace house during the
peak hours. The construction of concrete Building installing generator for
back up supply was not at all required since the Oil Furnace was never going
to be operational. This would entail more resources being pumped for a project
which had not only failed but had destroyed the confidence of the general
public to accept/ use any such technology.
The sad part of the story is
that no one is being so far held to account for the gross failure in delivery
of the essential public service.
XIII. Delay in settlement
of administrative and legal cases:
too much too long for
effective accountability
Following cases were
initiated upon the establishment of the seriousness of the audit findings:
|
SL.NO. |
AIMS
No. |
AUDIT REPORTS |
TIME TAKEN FOR
INVESTIGATION |
TIME TAKEN by RCSC |
TIME TAKEN by COURT |
TIME TAKEN by RAC |
|
1 |
502 |
Lungnana Flood Control Project |
1.9.97 - 31.3.98 |
24-9-98 -3.08.99 |
17.1.00-18. .01 |
18.04.01- |
|
2 |
4338l |
Timber Logging under DFO, Samdrub Jongkhar |
18.1.00 - 7.8.00 |
3.4.01 - 22.2.02 |
22.2.02 - |
|
|
3 |
1555 |
Maintenance and River Protection Works , Manas Game Sanctuary,
|
25.1.99 - 5.3.99 |
5.3.99 - 26.3.02 |
26.3.02 - |
|
|
4 |
4691 |
Smokeless Stove and Electrical Stove Distribution |
18.2.03 - 7.5.03 |
17.9.03 - |
|
|
Even after a lapse of
several years the cases are yet to be finalized. Such undue delay might
reflect on the effectiveness and efficiency of the administrative and legal
processes and the proceedings of the country
It is crucial that time
frame laid down in the laws if there be any must be respected. In the absence
of such a time frame within which a case is to be concluded must be formulated
without further delay.
To quote a famous saying
often referred to by His Lordship the Chief Justice of Bhutan "a justice
delayed is good as justice denied."
XIV: Audit Inspection
Reports:
Follow -up Cooperation from the Auditees lacking
The Royal Audit Authority
had over the years issued several Audit Inspection Reports. Of which the
Reports are yet to receive the full attention of the concerned agencies:
|
DEPARTMENT OF THEMATIC &
TECHNICAL AUDITING |
|
SL. |
AIMS |
NAME OF THE |
NAME OF |
DATE |
REMARKS |
|
No. |
NO. |
INSPECTION |
AUDITEE |
ISSUED |
|
|
1 |
3162 |
IR(67)D1/2000/665 |
Chairman, RICB |
03.04.2001 |
Comprehensive response to Follow-up Report sent by RAA on 2.10.2002 still
waited. |
|
2 |
4872 |
IR(75)DPTTA/2003/1915 |
Chairman, RICB |
15.07.2003 |
Reply to Audit Report still awaited. |
|
Audit Inspection Reports that did not receive Follow-up
Cooperation from the Auditees
(General Governance Division) |
|
Sl.
No |
AIMS No. |
Name of the Inspection Report |
Name of Auditee |
Date Issued |
Remarks |
|
1 |
3506 |
IR(21)D5/2001/1967 |
Ministry of Home & Cultural Affairs |
4/9/2001 |
|
|
2 |
2585 |
IR(20)-VI/96/1880 |
Haa
Dzongkhag |
10/12/1996 |
Reminder sent vide letter no.
D5/IR(20)99/528 dated.
19/4/99 |
|
3 |
2587 |
IR(20)-V/95/303 |
Haa
Dzongkhag |
25/4/95 |
Reminder sent vide letter no.
D5/IR(20)99/528 dated
19/4/99 |
|
4 |
614 |
IR(19)-IX/97/2029 |
Paro Dzongkhag |
8/9/1997 |
Reminder sent vide letter no.
IR(19)-IX/98/892 dated
30/6/98 |
|
5 |
NA |
IR(19)-VIII/97/2028 |
Paro Dzongkhag |
8/9/1997 |
Reminder sent vide letter no.
IR(19)-IX/98/892 dated
30/6/98 |
|
6 |
NA |
IR(19)-VII/96/106 |
Paro Dzongkhag |
27/1/97 |
Reminder sent vide letter no.
IR(19)-IX/98/892 dt.
30/6/98 |
|
7 |
NA |
IR(19)-VI/96/107 |
Paro Dzongkhag |
27/1/97 |
Reminder sent vide letter no.
IR(19)-IX/98/892 dt.
30/6/98 |
|
8 |
622 |
IR(19)-IV/93-94/219 |
Paro Dzongkhag |
2/3/1994 |
Reminder sent vide letter no.
IR(19)-IX/98/892 dt.
30/6/98 |
|
9 |
683 |
IR(35)-VI/96/1501 |
Samtse Dzongkhag |
3/10/1996 |
Reminder sent vide letter no.
D5/IR(35)VI/SA/99/471 dt.
7/4/99 |
|
10 |
NA |
IR(35)-V/95/1026 |
Samtse Dzongkhag |
11/10/1995 |
Reminder sent vide letter no.
D5/IR(35)VI/SA/99/471 dt.
7/4/99 |
|
11 |
4244 |
IR (33)D5/RRCO/PL/2002/4244/25 |
RRCO, Phuntsholing |
23/8/02 |
ATR
due date 30/09/2002 |
|
12 |
|
IR
(31)D5RRCO, (TH)/2002/51 |
RRCO, Thimphu |
23/09/02 |
ATR
due date 31/12/2003 |
|
13 |
4259 |
IR (35)D5/RRS/2002/33 |
RRCO, Samtse |
5/9/2002 |
ATR
due date 30/10/2002 |
|
14 |
4533 |
IR(37)GGD/MFA/2003/340 |
Ministry of Foreign Affairs |
13/02/2003 |
ATR
due date 15/03/2003 |
|
15 |
4074 |
IR(19)D5GS/2002/1673 |
Gasa Dzongkhag |
2/7/2002 |
|
|
16 |
3497 |
IR(18)D5/2001/1817 |
Dagana Dzongkhag |
17/08/2001 |
|
|
17 |
4044 |
IR(12)D5/2001/2933 |
Lhuentse Dzongkhag |
|
Out
of 13 observations, only 2 has been resolved |
|
18 |
NA |
IR(12)D5/2001/1256 |
Lhuentse Dzongkhag |
15/06/2001 |
Review report No. RAA/D7(IR-12)2002/1117 of 16/12/2002 |
|
19 |
4171 |
IR(13)D5/MD/2002/1755 |
Mongar Dzongkhag |
12/7/2002 |
ATR
due date 10/10/2002 |
|
20 |
4150 |
IR(13)D5//2001/2932 |
Mongar Dzongkhag |
21/12/2001 |
ATR
due date 10/12/2002, reviewed report |
|
21 |
NA |
IR(103)D1/2002/72 |
DFO,
Mongar |
1/10/2002 |
ATR
due date 15/07/2003 |
|
22 |
NA |
IR(32)BT-Trongsa/2003/174 |
Bhutan Telecom, Trongsa |
14/05/2003 |
ATR
due date 120/06/2003 |
|
23 |
NA |
IR/ESU/BT
(D8)/2002/1428 |
ESU,
Bumthang |
7/6/2002 |
ATR
due date 05/12/2003 |
|
24 |
NA |
IR(42)D1/2001/1643 |
CMU,
Bumthang |
6/8/2001 |
ATR
due date 15/12/2003 |
|
25 |
NA |
IR(42)D1/99/1700 |
CMU,
Bumthang |
31/12/99 |
ATR
due date 15/12/2003 |
|
26 |
NA |
IR(D4/T-80 (I)-98/1780 |
Regional Trade & Industry Office, S/Jongkhar |
23/12/98 |
All
the paras remain unsettled |
|
27 |
NA |
RAA/OAAG-SJ/REST (IR-05)2003/1325 |
Regional Education Store, Trashigang |
29/05/2003 |
All
the paras remain unsettled |
|
28 |
4632 |
IR(124-RVLK)RTICD/2003/929 |
National Nublang Breeding Farm, Trashiyangphu |
7/4/2003 |
All
the paras remain unsettled |
|
29 |
4306 |
IR
(D-6-8)02/046 |
Royal Advisory Council, RAC |
20/9/2002 |
Replies awaited |
Audit Inspection Reports that did not
receive Follow-up Cooperation from the auditees
(Resource Trade & Industry Division) |
| Sl. No. |
AIMS |
IR No. &
Date |
Name of
the Auditee |
Date Issued
|
Remarks |
|
1 |
4140 |
IR
(2) D1/2002/1716 dt. 8.7.02 |
Department of Forestry Service |
8.7.02 |
Replies not received as per ATR dateline. |
|
2 |
4179 |
IR
(3) D1/02/1742 dt. 12.7.02 |
Department of Research & Development Services |
12.7.02 |
-
do - |
|
3 |
3685 |
IR
(4) D1/02/1509 dt. 13.6.02 |
Department of Agriculture & Livestock Support Services |
13.6.02 |
-
do - |
|
4 |
4188 |
IR
(41)D1/02/1743 dt. 12.7.02 |
Regional Poultry Farm, Paro |
12.7.02 |
-
do - |
|
5 |
4401 |
IR
(12)D1/02/110 dt. 8.11.02 |
DFO,
Paro |
8.11.02 |
-
do - |
|
6 |
3534 |
IR/14/D1/501/2816 dt. 4.12.01 |
DFO,
Thimphu |
4.12.01 |
-
do - |
|
7 |
4421 |
IR
(16)D1/00/134 dt. 3.12.02 |
Forestry Institute, Taba |
3.12.02 |
-
do - |
|
8 |
4802 |
IR
(44-DSC) RTICD/03/1559 dt. 11.6.03 |
DSC, Paro |
11.6.03 |
-
do - |
|
9 |
1526 |
IR
(54)D1/00/2265 dt. 21.11.2000 |
NAIP & SPC, Wangchutaba |
21.11.00 |
-
do - |
|
10 |
4879 |
IR
(RTICD-NRTI)2003/2047 dt. 4.8.03 |
NRTI, Lobeysa |
4.8.03 |
-
do - |
|
11 |
3588 |
IR
(D1) PCAL/2002/522 dt. 1.3.02 |
PCAL |
1.3.02 |
-
do - |
|
12 |
4213 |
IR/D1/FDCL/02/1832 dt. 29.7.02 |
FDCL |
29.7.02 |
-
do - |
|
13 |
3585 |
IR
(97)D1/01/930 dt. 16.4.02 |
Chukha HPC |
16.4.02 |
-
do - |
|
14 |
3637 |
IR
(86)D1/2001/2721 dt. 27.11.01 |
BBPL |
27.11.01 |
-
do - |
|
15 |
3281 |
IR
(114)D1/2001/334 dt. 28.1.2001 |
Soil Survey & Land Resources |
28.1.01 |
-
do - |
|
16 |
4628 |
IR
(21-RVCG) RTICD/03/863 dt. 1.4.03 |
RVL,
Gedu |
1.4.03 |
-
do - |
|
17 |
4791 |
IR
(125-RNR& SP) RTICD/2003/1513 dt. 6.6.03 |
RNR-ESP |
6.6.03 |
-
do - |
|
18 |
4416 |
IR
(127) D1/02/133 dt. 26.11.02 |
RNRR, Yusipang |
26.11.02 |
-
do - |
| Sl. No. |
AIMS |
IR No. &
Date |
Name of
the Auditee |
Date Issued
|
Remarks |
|
1 |
3491 |
IR
(MTI-D8)2001/1956 dt. 3.9.01 |
MTI,
Secretariat |
3.9.01 |
Replies not received as per ATR dateline. |
|
2 |
3559 |
IR
(RTIO-P)D8/02/1241 dt. 22.5.02 |
RTIO, P/ling |
22.5.02 |
-
do - |
|
3 |
4463 |
IR
(T-D-D8)02/164 dt. 27.12.02 |
Trade Division including RTIO, Thimphu |
27.12.02 |
-
do - |
|
4 |
3568 |
IR
(THPA-D8)2001/3000 dt. 6.12.02 |
THPA |
6.12.02 |
-
do - |
|
5 |
3122 |
IR
(D8) P-Hq/2001/866 dt. 26.4.01 |
Power Division |
26.4.01 |
-
do - |
|
6 |
3547 |
IR
(D8)MTI-IND/02/1240 dt. 25.5.02 |
Division of Industries |
25.5.02 |
-
do - |
|
7 |
3503 |
IR (MTI-DGM/D8/02/303 dt. 30.1.02 |
DGM |
30.1.02 |
-
do - |
|
8 |
3680 |
IR
(CMTS-D8)2002/1332 dt. 29.5.02 |
CMTS, Begana |
29.5.02 |
-
do - |
These are indicative of
quality of supervisory leadership that exists in these agencies and their
commitment towards the promotion of the sense of accountability and
safeguarding of the principle of organizational ethics and integrity. This is
a serious concern of the Royal Audit Authority . Further sign of noncompliance
would impel the Royal Audit Authority to suspend the issue of Audit Clearance
to all accountable supervisory and managerial positions in these organizations
beginning 31st of March 2004.
Concluding Remarks
The Royal Audit Authority
hopes that these general interest points will receive the full attention and
response of the authorities and the readers. In our earnest endeavors to
undertake good governance our success must be measured in the total
elimination of opportunities to organs such as the Royal Audit Authority to
report any similar findings.
We wish as the Losar begins
each reader would make a resolution to frustrate the efforts of the auditors:
through efficiency, effectiveness and perfection in all the imitative that
will be pursued by each public servant of the Kingdom.
Happy reading and Happy Losar!
