Gross National Happiness (GNH) being the most cherished philosophy and guiding principle of all spheres of development activities and lives of Bhutanese society, concerted efforts are being made and considerable progress achieved to integrate the concept of GNH in our national planning and budgeting process. After years of research, analysis, seminars and deliberations, the Royal Government has come up with definitive strategy and various domains, Key Result Areas, Key Performance Indicators, Key Interventions in an effort to implement the GNH in Bhutan. Eleventh Plan commencing from July 2013 will be the starting point of integrating and implementing this all inclusive, wholesome and indigenously conceptualised and carefully nurtured Bhutanese development model Bhutan is piloting and showcasing to the rest of the world.
Having recognised the inadequacy of GDP model alone, being essentially an indicator of macro-economic performance of a country, to provide comprehensive and all inclusive indicator of development and progress of a country and its people, Bhutan took pride to demonstrate the world an alternative model that seeks to consider all aspects necessary to reflect more accurate and realistic measurement of performance of country relevant to its people, environment, governance and prosperity of nation and its people.
The GNHC while preparing 11th FYP has identified 16 National Key Result Areas (NKRA), which have been formulated along the four pillars of GNH. In line with this, different sectors have formulated their respective Key Result Areas to contribute towards NKRAs. To measure achievement of NKRAs, several Key Performance Indicators (KPIs) have been developed. There are at least 2-3 KPIs for each result area with baseline and target for 11th FYP.
The objective of this assessment is to ascertain the extent of contribution to achievement of NKRAs by the agencies while implementing the planned activities (Sector Key Result Areas) thereby contributing to achievement of GNH goals.
The auditor verifies, observes, compares and ascertains the compliance of each main indicator and sub-indicators against specific criteria derived from KPIs and other relevant documents.
TABLE – 9: Indicators for Contribution to GNH Goals
|Sl. No.||Main Indicators||Sub-Indicators|
|1||Planning and budgeting aligned with GNH goals||i. Planning activities
ii. Actual implementation
|3||Monitoring||i. Periodic review
|4||Reporting||i. Reporting framework
ii. Financial reports
iii. Physical reports