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His Excellency, Chiderl Lyonpo Jigme Thinley,
Foreign Minister
Hon’ble Judges
Director, RIM
Distinguished Guests
Ladies & Gentlemen
We are extremely elated and honoured by your
Excellency’s presence in this inaugural ceremony of the training on
Rule of Law and Auditing. It means a lot to the auditors, who otherwise,
are most of the time away from homes to audit in the fields. On behalf
of the Royal Audit Authority and on my own behalf, I would like to
extend our heartfelt and warmest welcome to you all.
As an annual feature of the Royal Audit
Authority, we have initially planned to convene the fourth annual audit
conference followed by a series of in-house training programs especially
tailored to the needs of the auditing profession, sometime in June.
We have decided to devote the months of June
and July, the time of closing and opening of the government financial
year respectively. We decided the time for organizing various training
programs for capacity building and to create a forum to share our
experiences and address our problems. Most of all to build team spirit
through social and cultural interactions.
We had conducted training programs on Team
Building, Time Management, Internet, Desktop publishing, Procurement
Manual, Quality Control and basic Correspondence. We had also included
course on law as one of the main activities. The auditors are required
to interpret and see laws and rules are applied in truth and spirit.
They also sometimes for unfortunate reasons cause individuals and
organizations to be prosecuted. Hence they have to understand what, how,
why and when aspects of the prosecution procedures. Equally to
understand the consequences upon themselves, if the applications of laws
are failed to have been respected by them in the course of their
assigned duties. Therefore, we are all here today.
In our country, we are fortunate to find the
policies, programs, mechanisms and objectives designed to foster
effective delivery of welfare services which aim at maximizing happiness
and minimizing suffering for all members of the society.
We have seen phenomenal increases over the
last few decades in investments in development projects that are welfare
oriented. There has also been a steady rise in the use of public natural
resources in our efforts to boost the national economy. All these raise
greater needs and impose constant demands on the supervision of public
funds, on public accountability and on private business.
To this end, while rules and procedures that
are simple, straightforward and easy to apply are preferable; it must
not provide room for discretionary powers that are susceptible to
different interpretations. It is crucial that, auditors have a uniform
and consistent understanding of these.
It is said that, where accounting ends,
auditing begins and where auditing ends litigation begins. Audit and
investigation take place within the context of rules, procedures, acts
and laws. Therefore, as auditors have to operate within certain legal
framework, they have to know what this framework is.
It is important that auditors understand what
the laws are that they cannot compromise and public interest that they
cannot over look.
It is important for the auditors to have
knowledge and understanding of our judicial systems and process,
principles of judiciary, court procedures and structures of courts. I
expect that, this training program would go a long way in building and
strengthening the human resource capacity of the Royal Audit Authority.
It is crucial that, auditors know how the
complementary and supporting organizations of the government function.
We have long recognized and have to, that
strong, efficient and transparent government institutions are
fundamental to the socio economic development. We have also recognized
that efficiency and effectiveness; accountability and transparency are
core elements of good governance.
While in our political system, as in any
polity, the responsibility of enhancing government accountability
primarily is the main function of the Royal Audit Authority. But it can
do so much, if only these are complemented by transparency in government
decision-making and public policy implementation in every organization
and by every person.
The theme of the forth-coming conference is _
“Accountability- A Collective Responsibility”.
The objective of the conference is to foster an idea that, the
responsibility of enhancing public accountability not only rest
singularly with the Royal Audit Authority, but it is a collective
responsibility of all the stakeholders. It is the responsibility of all
of us in this room and outside this room. It is the responsibility of
every person in an organization at every level. The man in the street
has the obligation to discharge his responsibility as much as one cozily
sitting on a chair in the corner of a room or vice versa. It is also our
obligation, duty and responsibility to be accountable for every action.
Accountability is at the moment confined to financial impropriety
without cognizance to that of dereliction of duty.
It is particularly crucial that the functions
and efforts of the watchdog, investigation and prosecuting agencies are
complementary and supportive in working towards the enhancement of
accountability to render clean public service.
In our quest and endeavors, I am indebted to
His Lordship, who has kindly consented not only to arrange this 12 days
long program, but will take some sessions and facilitate some of the
sessions too. This alone testifies the significance of such courses to
the auditors. The presence of Lordship this morning with us is
indicative of the personal warmth and care that, His Lordship still
bears for Royal Audit Authority as the former Auditor General.
We are as much indebted to His Excellency,
Chidrel Lyonpo, for consenting to be the Chief Guest and deliver the
inaugural address, inspite of the fact that the National Assembly on at
this very moment.
The presence of two of the most dynamic
leaders of our country gives us the added confidence and encouragement
to perform our jobs more responsibly and professionally.
If I pretend to be who I am, I am a small
emanation of these giants, under whose close supervision my career grew.
They tied me with elastic safe for me to search, explore and act but not
too long that I could have astrayed. Thanks god, I had not taken
advantage of their magnanimity to further my hidden agendas. Thank God
their trust and faith was not betrayed. Had I, I would have wasted the
golden opportunity and betrayed myself.
I regret that, I had not been able to
associate myself physically in a series of training programs that took
place between 22nd June and 25th June 2001.
Despite the fact I hope all of you have found the activities useful.
Nevertheless, Tashi had been keeping me aware of the daily progress. I
am pleased for that.
I
urge all the auditors to take full advantage of the wisdom that you
shall be privileged to receive from the Chief Guest and the course.
Hon’ble Chief Justice, Your former Auditor General of Bhutan, who
would be the custodian of justice knows best what auditors need to know
in law, audit and investigation. I hope you all will take it seriously
and derive the maximum mileage. Where in world can we have such a
luxury? If it can, it will only be in this Kingdom of ours.
I am also happy that the future judges also
participate in the course. While you learn, it gives us auditors the
greatest opportunity to build the foundations for greater relationship
between the judiciary and the Royal Audit Authority. A relation that
bonds and nurtures the goodwill and faith to build greater Bhutan. A
relation that does not undermine the sanctity of each profession. Above
all, Judges may be able to appreciate auditing while auditors understand
better the court, laws and procedures.
I apologize for taking more time than decorum
would permit. You all will understand that I am still not over with the
hangover. Thank you; welcome one and all to this ceremony.
Tashi Delek.
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