ANNUAL FINANCIAL STATEMENTS of the ROYAL GOVERNMENT of BHUTAN for the YEAR ENDED 30 JUNE 2010

Department of Public Accounts Ministry of Finance

ད፴ལ་རྩིས་辷ན་ཁག། Royal Government of Bhutan Ministry of Finance Thimphu

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List of Abbreviations

ADB Asian Development Bank AFS Annual Financial Statements BDFCL Bhutan Development Finance Corporation Limited BFA Budget Fund Account BHPC Basochhu Hydro Power Corporation BHTF Bhutan Health Trust Fund BoB Bank of Bhutan CHPC Chhukha Hydro Power Corporation CIT Corporate Income Tax DANIDA Danish International Development Agency DGPCL Druk Green Power Corporation Limited DNB Department of National Budget DPA Department of Public Accounts DRC Department of Revenue and Customs FRR Financial Rules and Regulations FY Fiscal Year FYP Five Year Plan GCA Government Consolidated Account GDP Gross Domestic Product GNHC Gross National Happiness Commission GoA Government of Austria GoD Government of Denmark GoI Government of India IDA International Development Assistance IFAD International Fund for Agriculture Development JICA Japan International Cooperation Agency KFAED Kuwait Fund for Arab Economic Development KHPC Kurichhu Hydro Power Corporation NPPF National Pension and Provident Fund PFA Public Finance Act PIT Personal Income Tax RE Rural Electrification RGoB Royal Government of Bhutan RMA Royal Monetary Authority SA Spending Agencies THPC Tala Hydro Power Corporation WB World Bank WMA Ways and Means Advance T-Bills Treasury Bills

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CONTENTS Page No. Statement of Responsibility i Auditor General’s report ii List of Abbreviations iii Table of Contents iv 1 Introduction 1 2 Overview 1 3 Budget Estimates, Actual Outcomes and Financing 2 4 Receipts & Payments 3 5 Government Receipt by Sources 4 5.1 Internal Revenue 5 5.2 External Grants 7 5.2.1 Assistance Received for Flood & Earthquake Relief 7 5.3 Borrowings 8 5.3.1 Internal 9 5.3.2 External 9 5.4 Recovery of Loans 9 5.5 Other Receipts & Payments 10 6 Operational Results 11 6.1 Expenditure Growth 11 6.1.1 Current Expenditure 12 6.1.2 Interest Payment 14 6.1.3 Capital Expenditure 19 6.1.4 On-Lending 20 6.1.5 Loan Repayment 21 6.1.6 Sector wise Expenditure 25 7 Government Debt Position 28 8 Government Equity Holdings 38 9 Government Guarantees 38 10 Government Consolidated Account 41 11 Government Budget Fund Account 42 12 Refundable Deposit, Revolving and Trust Funds 43 13 Current Deposits Account 43 iv GRAPHS I Government Receipts by Sources 5 II Total Expenditure for FY 2008-09 & 2009-10 12 III Internal Revenue and Current Expenditure 14 comparison IV Statement of Interest payments 15 V Repayment of Principal loans 22 VI Summary of expenditure by Sectors 27

TABLES Table 1: Budget and Actual Comparison and Financing 3 Table 2 : Consolidated Receipts & Payments Statement 4 Table 3 : Government Receipt by Sources 5 Table 4 : Summary of Revenue Collections 6 Table 5 : International Assistances (Grants) received 7 Table 6 : Assistance Received for Flood and Earthquake 8 Relief Table 7 : International Assistances (Loans) received 9 Table 8 : Recovery of Loans for the FY 2009-2010 10 Table 9 : Statement of Other Receipts & Payments 11 Table 10 : Summary of Expenditure 12 Table 11 : Current Expenditure & Internal Revenue Comparison 13 Table 12 : Expenditure on Interest Payment 14 Table 13 : Interest Payment on Loans - By Lender 15 Table 14 : Interest Payment on Loans – By RGoB & Corpn. 17 Table 15 : Capital & Repayment Expenditure comparison with 20 Grants & Borrowings Table 16 : Statement of On-Lending 21 Table 17 : Repayment of Principal Loans – Summary 21 Table 18 : Repayment of Principal Loans - By Lender 22 Table 19 : Repayment of Principal Loans - By RGoB & Corpn 24 Table 20 : Summary of Expenditure by Sectors 26 Table 21 : Summary of Revised Budget and Actual Expenditure 27 Table 22 : Statement of Outstanding Loans – Summary 29 Table 23 : Statement of Outstanding Loans – Detailed 30

v Table 24 : Statement of Government Equity Holdings 39 Table 25 : Statement of Government Guarantees 40 Table 26 : Reconciliation of Govt. Consolidated Account 41 Table 27 : Reconciliation of Govt. Budget Fund Account 42 Annexure 1 - Credit as per Cashbook but not in BOB 42 Annexure 2 - Credit as per BOB but not in Cashbook 43 Table 28 : Statement of Refundable deposit, Revolving and 43 Trust Funds Table 29 : Summary of Current Deposits Account 43

SCHEDULES Schedule 1 : Schedule of Revised Budget and Actual Outcomes 44 Schedule 2 : Schedule of Expenditure Summary by Object Class 60 Schedule 3 : Schedule of Grants received: by Donor 63 Schedule 4 : Schedule of Loans received: by Lender 94 Schedule 5 : Schedule of Expenditure Summary by Function 95 Schedule 6 : Schedule of Non-Revenue Deposits 154 Schedule 7 : Schedule of Other Recoveries and Remittances 155 Schedule 8 : Schedule of Revenue Receipts and Remittances 157 Schedule 9 : Schedule of Miscellaneous Receipts and Payments 160 Schedule 10 : Schedule of Dishonored Cheques 162 Schedule 11 : Schedule of Advances and Suspense 165 Schedule 12 : Schedule of Opening and Closing Cash Balances 167 Schedule 13 : Schedule of Government Current Deposit Account 168

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1. INTRODUCTION

The Annual Financial Statements (AFS) reporting on the budgetary operation of the Royal Government of Bhutan (RGoB) for the Fiscal Year (FY) 2009-10 has been prepared by the Department of Public Accounts (DPA) as per the provisions of the Public Finance Act, 2007 (PFA 2007) and the Financial Rules and Regulations, 2001 (FRR 2001).

The financial statements have been prepared based on the information recorded in the computerized system of Central Budgeting & Accounting (CBA) as per the monthly accounts statements submitted by the budgetary bodies and the information received from other relevant agencies and organizations. The statements and schedules presented in the AFS reflect the financial positions of RGoB for the FY ending 30th June 2010.

2. OVERVIEW

The Fiscal Year 2009-10 started with an approved budget of Nu. 26,304.310 million and an estimated resources of Nu.21,498.393 million, with a fiscal deficit1 of Nu. 4,805.917 million and a budget deficit2 of Nu. 4,501.024 million. However, with a total realized resources of Nu.30,990.676 million against the actual outcome of Nu.29,888.990 million, the FY 2009-10 ended with a fiscal surplus of Nu.1,101.686 million and a budget surplus of Nu.1,183.672 million.

The total Government expenditure during the FY 2009-10 amounted to Nu. 25,831.827 million accounting for 38.63 percent of the GDP and recording an increase of 23.7 pecent from the previous FY. The variance between the revised budget and the budget outturn was estimated at 21.8 percent.

The Government debt stock outstanding as on 30th June 2010 was estimated at Nu. 36,788.483 million equivalent to US$ 789.707 million which is about 55 percent of the estimated GDP. The outstanding Government Guarantees and Equity Holdings are estimated at Nu. 2,947.302 million and Nu. 44,803.063 million3 respectively as on 30th June 2010.

1 Fiscal deficit/surplus = (taxes + fees and income from property and enterprises + proceeds from sale of land and other capital assets + recovery of on-lendings + grants) – (current expenditures + capital expen- ditures + lending). Source: FRR2001. 2 Budget deficit/surplus = (taxes + fees and income from property and enterprises + proceeds from sale of land and other capital assets + recovery of on-lendings + grants + project tied borrowings – (current expen- ditures + capital expenditures + on-lending + repayments). Source: FRR-2001. 3 Source: Public Enterprise Division, MoF

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 1 3. BUDGET ESTIMATES, ACTUAL OUTCOMES AND FINANCING

The approved budget for the FY 2009-10 was Nu. 26,304.310 million against an estimated resources of Nu. 21,498.393 million with a fiscal deficit of Nu. 4,805.917 million. Given that the scheduled loan repayment of Nu. 2,287.223 million was lower than the project-tied borrowing of Nu. 2,592.116 million, the resource gap was estimated at Nu. 4,501.024 million. During the year, the outlay was revised to Nu. 31,909.640 million and the resources to 28,202.774 million. At the close of the FY, the actual outcome was Nu. 29,888.990 million against the realised resources of Nu. 30,990.676 resulting a fiscal surplus of Nu.1,101.686 million. The project- tied borrowings of Nu. 2,817.511 million exceeded the actual loan repayment of Nu. 2,735.525 million by Nu. 81.986 million resulting into a budget surplus of Nu. 1,183.672 million.

The comparison of approved & revised budget estimates with that of actual outcome and financing of the balances is presented in Table 1: Financing and variance for the year 2009-10.

2 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Table 1: FINANCING AND VARIANCE FOR THE FY 2009-2010 Nu. in million % VARIANCE Original Revised Original Revised Actual Vs Vs Budget Budget Outcomes Revised Actual

A RESOURCES 21,498.393 28,202.774 30,990.676 31.2% 9.9%

I. Domestic Revenue 14,108.770 15,370.223 15,638.434 8.9% 1.7% i. Tax 8,347.180 9,411.441 9,655.781 12.7% 2.6% ii. Non-Tax 5,761.590 5,958.782 5,982.653 3.4% 0.4% II. Other Receipts 35.800 40.201 4,233.365 12.3% 10430.5% III. Grants 7,353.823 12,792.350 11,118.877 74.0% -13.1% i. Programme grants 2,263.751 2,165.751 1,969.326 -4.3% -9.1% a) GoI 1,400.000 1,400.000 1,400.000 0.0% 0.0% b) Other Donors 863.751 765.751 569.326 -11.3% -25.7% ii. Project-tied grants 5,090.072 10,626.599 9,149.551 108.8% -13.9% a) GoI 2,972.661 6,257.091 5,906.388 110.5% -5.6% c) Other Donors 2,117.411 4,369.508 3,243.163 106.4% -25.8% B OUTLAY 26,304.310 31,909.640 29,888.990 21.3% -6.3% I. Total Expenditure 27,421.446 33,026.776 25,831.827 20.4% -21.8% i. Current 13,594.134 13,829.195 12,902.684 1.7% -6.7% ii. Capital 13,827.312 19,197.581 12,929.143 38.8% -32.7% II. Net Lending (1,117.136) (1,117.136) (400.374) 0.0% -64.2% III. Advance/ - - 334.728 - 0.0% Suspense(Net) IV. Other Payments - - 4,122.809 - 0.0% C OVERALL BALANCE (4,805.917) (3,706.866) 1,101.686 -22.9% -129.7% D FINANCING 4,805.917 3,706.866 (1,101.686) -22.9% -129.7% Net Borrowings 304.893 1,000.968 81.986 i. Borrowings 2,592.116 3,288.192 2,817.511 26.9% -14.3% ii. Repayments 2,287.223 2,287.224 2,735.525 0.0% 19.6%

RESOURCE GAP (4,501.024) (2,705.898) 1,183.672 -39.9% -143.7% Source: Department of Public Accounts

4. RECEIPTS & PAYMENTS

The consolidated receipts and payments statement of the Government for the FY 2009-10 is presented below in Table 2 along with the sources and applications of funds and the cost of internal and external debt servicing. Although, the FY 2009- 10 started with a negative opening balance of Nu. 492.048 million, it ended with a budget surplus of Nu. 1,361.079 million.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 3 Table 2: CONSOLIDATED RECEIPTS & PAYMENTS STATEMENT FOR THE FY 2009 – 2010 (Nu. in million) Sl Sl RECEIPTS AMOUNT PAYMENTS AMOUNT No. No. I Opening Balances (492.048) I Expenditure 25,831.827 i) Cash 29.161 i) Current 12,902.684 ii) Bank (521.209) ii) Capital 12,929.143 II Internal Revenue 15,638.434 II Repayment of Loans 2,735.525 i) Tax Revenue 9,655.781 i) Internal 672.815 ii) Non Tax Revenue 5,982.653 ii) External 2,062.710 III External Grants 11,118.877 III Lendings: 1,471.827 i) Cash 9,547.503 i) To Individuals - ii) Kind 1,571.374 ii) To Corporations 1,471.827 IV Borrowings 2,817.511 IV Other Payments 4,122.809

i) Internal 497.513 Increase in Advance/ V 5,760.218 ii) External 2,319.998 Suspense

V Recovery of Loans 1,872.200 VI Closing Balances 1,361.079 Miscelleneous VI 4,233.365 i) Cash 27.744 Receipts Decrease in Advance/ VII 6,094.946 ii) Bank 1,333.335 Suspense TOTAL RECEIPTS 41,283.285 TOTAL PAYMENTS 41,283.285 Source: DPA, DRC, BoB & Spending Agencies

The Government Receipts and Payments are briefly explained in the following paragraphs.

5. GOVERNMENT RECEIPTS BY SOURCES

The total receipts for the FY 2009-10 amounted to Nu. 35,680.387 million accounting for 53.36 percent of the GDP. Of the total receipts, internal revenue and external grants accounted for 43.8 percent and 31.2 percent respectively. With other receipts contributing to 11.9 percent, borrowings and recovery of loans accounted only 7.9 percent and 5.2 percent of the total receipts.

The detail of receipts for the FY 2009-10 and the percentage composition of each source of receipt along with the percentage change is presented in Table 3.

4 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Table 3: GOVERNMENT RECEIPTS BY SOURCES (Nu. in millions) % of % % of Sl.No. SOURCES 2008 -2009 2009-2010 Financial Statements of the Royal Government of BhutanTotal for the Year EndedChange 30th June 2010GDP 1 Internal Revenue 14,049.040 15,638.434 43.8% 11.3% 23.39% Table 3: GOVERNMENT RECEIPTS BY SOURCES 2 Grants 6,575.069(Nu. in millions)11,118.877 31.2% 69.1% 16.63% % of % % of 3 Sl.No. Borrowings SOURCES 832.923 2008 -2009 2009-2010 2,817.511 7.9% 238.3% 4.21% Total Change GDP a. Internal - 497.513 1.4% - 0.74% 1 Internal Revenue 14,049.040 15,638.434 43.8% 11.3% 23.39% 2 b. External Grants 832.923 6,575.069 11,118.877 2,319.998 31.2% 6.5% 69.1%178.5% 16.63% 3.47% 3 Borrowings 832.923 2,817.511 7.9% 238.3% 4.21% 4 Recovery of Loans 1,673.116 1,872.200 5.2% 11.9% 2.80% a. Internal - 497.513 1.4% - 0.74% 5 Other Receiptsb. External -832.923 2,319.998 4,233.365 6.5%11.9% 178.5% 0.0% 3.47% 6.33% 4 Total Recovery of Loans23,130.148 1,673.116 35,680.3871,872.200 5.2%100.0% 11.9%54.30% 2.80% 53.36% 5 Other Receipts - 4,233.365 11.9% 0.0% 6.33% Total 23,130.148 35,680.387 100.0%Source: 54.30% DRC, 53.36%GNHC and DPA Source: DRC, GNHC and DPA

The informationThe information in inthe the above above statement statement is presented is presented in a graphic in forma graphic below. form below.

Other Receipts Graph I: Government Receipts by Source Recovery of Loans Borrowings Grants Internal Revenue

40000

35000

30000

25000

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Nu. in in millionNu. 15000

10000

5000

0 2008 -2009 2009-2010 Fiscal Year

5.1. INTERNAL REVENUE 5.1. INTERNAL REVENUE The total internal revenue realized during the FY 2009-10 was Nu. 15,638.434 million The totalaccounting internal for 23.4 revenue percent of realized GDP and recording during an the overall FY increase 2009-10 of 11.3 was percent Nu. over 15,638.434 the previous FY. The tax revenue increased by 49 percent as a result of increase in Personal million accounting for 23.4 percent of GDP and recording an overall increase of 11.3 percent over the previous FY. The tax revenue- 4 - increased by 49 percent as a result of increase in Personal Income Tax (PIT) by 46.3 percent, Corporate Income Tax (CIT) by 101.2 percent, Bhutan Sales Tax by (BST) by 29.8 percent and Excise Duty by

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 5 21 percent.

On the contrary, non-tax revenue decreased by 20.9 percent, transfer of profits plummeted by 80.7 percent, other non-tax revenue and capital revenue decreased by 9.4 percent and 3 percent respectively, except the dividend which increased by 57.6 percent. The drastic fall in the transfer of profit was due to the drop in interest earning of the RMA by 1.5 percent and the the diversion of THPA profit to DGPCL.

A detailed statement of revenue collected during the FY 2008-09 and 2009-10 is presented in Table 4.

Table 4: SUMMARY OF REVENUE COLLECTIONS Nu. in millions % % of Code REVENUE HEADS 2008-2009 2009-2010 Change GDP

1 Tax Revenue 6,482.409 9,655.781 49.0% 14.4% 1.1 Direct Tax 4,328.726 6,989.910 61.5% 10.5% 1.1.1 Corporate Income Tax 2,340.935 4,710.096 101.2% 7.0% 1.1.2 Business Income Tax 553.426 707.298 27.8% 1.1% 1.1.3 Personal Income Tax 387.479 566.980 46.3% 0.8% 1.1.4 Other Direct Tax Revenue 289.835 324.929 12.1% 0.5% 1.1.5 Royalties 757.051 680.607 -10.1% 1.0% 1.2 Indirect Tax 2,153.683 2,665.871 23.8% 4.0% 1.2.1 Bhutan Sales Tax 918.244 1,191.768 29.8% 1.8% 1.2.2 Export Tax 0.003 0.000 -100.0% 0.0% 1.2.3 Excise Duty 1,040.688 1,262.758 21.3% 1.9% 1.2.4 Import Duty 177.960 195.675 10.0% 0.3% 1.2.5 Other Indirect Tax 16.788 15.670 -6.7% 0.0% 2 Non Tax Revenue 7,566.631 5,982.653 -20.9% 8.9% 2.1 Fees, Dividends & Profits 7,470.207 5,889.164 -21.2% 8.8% 2.1.1 Administrative Fees & Charges 236.767 284.118 20.0% 0.4% Revenue from Govt. Depart- 2.1.2 194.757 203.629 ments 4.6% 0.3% 2.1.3 Dividends 1,915.090 3,018.842 57.6% 4.5% 2.1.4 Transfer of Profits 3,394.543 656.725 -80.7% 1.0% 2.1.5 Other Non-Tax Revenue 33.772 30.586 -9.4% 0.0% Interest on loan from corpora- 2.1.6 1,695.278 1,695.264 tions 0.0% 2.5% 2.2 Capital Revenue 96.424 93.489 -3.0% 0.1% Total Revenue 14,049.040 15,638.434 11.3% 23.4% Source: Department of Revenue & Customs

6 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 5.2 EXTERNAL GRANTS

The total grants received both in cash and in kind for the FY 2008-09 and 2009-10 and the percentage change is presented in Table 5.

Table 5: INTERNATIONAL ASSISTANCE (GRANTS) RECEIVED Nu. in millions PARTICULARS % Change % of GDP 2008-2009 2009-2010 a) GOI 4,394.879 7,306.388 66.25% 10.93% 1. Program Grant 1,400.000 1,400.000 0.00% 2.09% 2. Project Grant 2,994.879 5,906.388 97.22% 8.83% i. Cash 2,994.879 4,984.063 66.42% 7.45% ii. Kind - 922.325 - 1.38% b) Other Donors 2,180.190 3,812.489 74.87% 5.70% 1. Program Grant 189.079 569.326 201.10% 0.85% 2. Project Grant 1,991.111 3,243.163 62.88% 4.85% i. Cash 1,920.582 2,594.114 35.07% 3.88% ii. Kind 70.529 649.049 820.26% 0.97% Total 6,575.069 11,118.877 69.11% 16.63%

During the FY 2009-10, the Government received a total grant of Nu. 11,118.877 million representing about 16.6 percent of the GDP recording an increase of 69.1 percent. The major increase in the receipt of grant from GoI by 66.2 percent and other donors by 74.87 percent was due to the contribution towards the relief fund for the flood and earthquake amounting to Nu. 710.707 million besides receipts in-kind.

The receipt of grant from GoI includes Nu. 277.300 million for the preparation of 16th SAARC Summit. The grants from other donors included Nu. 462.591 million received as budgetary support under Development Policy Financing from the World Bank and direct payment of Nu. 90.074 million by the Asian Development Bank. The direct payments are incorporated as in-kind assistance.

5.2.1 ASSISTANCE RECEIVED FOR FLOOD AND EARTHQUAKE RELIEF

During the FY 2009-2010, the RGoB received assistance in cash amounting to Nu. 710.707 million form various donors to support reconstruction of social infrastructures damaged by Cyclone Aila (May 2009) and the earthquake (Sept. 2009). Of the total assistance received, Nu. 323.861 million was for flood relief and and Nu. 386.846 million for earthquake relief. The statement of cash contribution received from donors is presented in Table 6.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 7 Table 6: ASSISTANCE RECEIVED FOR FLOOD AND EARTH QUAKE RELIEF FLOOD (CYCLONE EARTHQUAKE SL AILA) DONORS No. Foreign Nu. in Nu. in Foreign Currency Currency million million 1 Government of India - 100.000 - 250.000 2 Government of Thailand - 0.971 USD 30,000.00 1.387 3 Government of Singapore USD 30,000.00 1.431 USD 30,000.00 1.411 4 Government of Denmark - 2.294 - `- USD 5 Government of Turkey 4.550 - - 100,000.00 Govt. of the State of USD 6 165.375 USD 2,000,000.00 93.82 Kuwait 3,500,000.00 EURO 7 Government of Austria 34.665 - - 500,000.00 8 Government of France - - - 0.694 9 WFP - 0.842 - - 10 WHO - 5.522 - 0.089 11 UNICEF - 4.920 - 0.827 12 DANIDA - - - 27.435 Associazione Amici Del 13 - - EURO 200.00 0.013 Bhutan Sponsors of Buddha 14 - - - 10.099 Dordenma Project 15 Bhutan Foundation - - - 1.072 16 Government of Japan - 3.291 - - Total 323.861 386.846 Source: Department of Public Accounts

In addition, the World Bank approved a Technical Assistance of US$ 0.5 million and an IDA credit of US$ 10 million as a relief for the earthquake. The Asian Development Bank approved a grant of US$ 3 million for the reconstruction of four earthquake affected schools in the east. The IFAD approved the re-allocation of soft term loan of US$ 0.5 million from its on-going AMEP project to support reconstruction of earthquake affected RNR infrastructures. The Government of Japan (JICA) also provided asssitance in-kind besides cash contribution.

5.3 BORROWINGS

During the FY 2009-10, the total borrowings by the Government amounted to Nu. 2,817.511 million. Of the total, domestic borrowings amounted to Nu. 497.513 million raised through the issuance of Treasury Bills (T-Bills) and Nu. 2,319.998 million from

8 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 the external sources. The external borrowings include Nu. 565.389 million received under Development Policy Financing as a budgetary support. The statement of borrowings during the FY 2009-10 is presented in Table 7.

Table 7: LOANS RECEIVED DURING THE FY 2009 - 2010

Nu. in million SL NO LENDER IN-CASH IN-KIND TOTAL

Internal 1 BNB/BoB (T-Bills) 497.513 - 497.513 Total Internal 497.513 - 497.513 External 1 Asian Development Bank 567.024 - 567.024 International Fund for Agriculture 2 118.688 - 118.688 Development 3 Japan International Cooperation Agency - 845.446 845.446 4 World Bank 788.840 - 788.840 Total Others 1,474.552 845.446 2,319.998 GRAND Total 1,972.065 845.446 2,817.511

5.3.1 INTERNAL BORROWINGS

For cost effective financing of the resource gap, the issuance of T-bills was introduced which replaced the Ways and Means Account that carried an interst rate of 5.5 percent p.a during FY 2009-10. Accordingly, Nu. 497.513 million was raised from the domestic market at discount rate of 1.99 percent through the issuance of the first T-bills. With a favourable cash position, the T-bill was fully redeemed upon maturity towards the end of the FY.

5.3.2 EXTERNAL BORROWINGS

The total external loan received during the FY amounted to Nu. 2,319.998 million. This consists of Nu. 1,474.552 million received in cash and Nu. 845.446 million as direct disbursement from Japan International Co-operation Agency (JICA) as on-lending to Bhutan Power Corporation (BPC) for Rural Electrification (RE) projects, which is treated as in-kind assistance. The JICA and World Bank are the largest lenders accounting for 30 percent and 27.99 percent of the total borrowings respectively.

5.4 RECOVERY OF LOANS

The statement of recovery of loans for the FY 2009-10 is presented in Table 8.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 9 Table 8: RECOVERIES OF PRINCIPAL LOAN DURING THE FY 2009-2010 Sl.No. Lender Agency Project Nu. in million Internal 67.621 NPPF/ Procurement of BAe 1 Druk Air Corporation 67.621 BHTF Aircraft External 1,804.579 1 ADB BDFC BDFC Loan BHU-934 1.858 2 ADB BDFC BDFC Loan BHU-1566 11.889 3 ADB RE-I RE-I BHU 1375 8.304 4 ADB RE-II BHU 1712 RE-II BHU 1712 18.326 ADB Total 40.377 5 KFAED BDFC BDFC Loan BHU-409 8.783

KFAED Total 8.783 6 GoI KHPC KHPC 186.667 7 GoI THPA THPA 1,395.175 GoI Total 1,581.841 8 Austria BHPCL (Upper Stage) BHPCL (Upper Stage) 35.400 9 Austria BHPCL (Lower Stage) BHPCL (Lower Stage) 54.962 Austria Total 90.362 10 Denmark Rural Telecom - 1674 Rural Telecom - 1674 83.215 Denmark Total 83.215 Grand Total 1,872.200

5.5 OTHER RECEIPTS & PAYMENTS

The statement of Other Receipts and Payments during the FY 2009-10 is presented below.

10 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Table 9: STATEMENT OF OTHER RECEIPTS AND PAYMENTS FOR THE FY 2009-2010 (Nu. in millions) Remarks Receipts Payments Net A BUDGET FUND ACCOUNT 1,110.947 0.080 1,110.867 i WFP Generated Fund 0.047 - 0.047 ii KR II Generated Fund 179.750 - 179.750 iii Sale of Government Shares - - - iv Prior year expenses 8.302 - 8.302 v Prior year advances 15.551 - 15.551 vi Prior year closing cash balances 74.862 - 74.862 Recoupment from Refundable vii 697.868 - 697.868 Dep. A/c viii Refundable External Grants 6.458 - 6.458 ix Others 127.857 0.080 127.777 x Others (LC/PLC) 0.252 - 0.252 B NON-REVENUE ACCOUNT 889.335 - 889.335 i Deposits as per BOB 889.335 - 889.335 Schedule - 6 C AGENCIES ACCOUNTS 2,223.460 4,122.729 (1,899.269) Others Recoveries & i 1,363.968 1,367.306 (3.338) Schedule – 7 Remittances Revenue Receipts & ii 605.900 605.792 0.108 Schedule – 8 Remittances Miscellenous Receipts & iii 253.592 2,149.631 (1,896.039) Schedule – 9 Payments D OTHER ADJUSTMENTS 9.623 - 9.623 Dishonoured Cheques of FY i 9.623 - 9.623 Schedule – 10 2009-2010 TOTAL 4,233.365 4,122.809 110.556 Source: Department of Public Accounts, Bank of Bhutan and Spending Agencies

6. OPERATIONAL RESULTS

6.1 EXPENDITURE GROWTH

The total Government expenditure during the FY 2009-10 amounted to Nu. 25,831.827 million representing around 38.6 percent of the GDP. This recorded a growth of 23.7 percent over the previous FY. The increase in the expenditures can be attributed to increase in pay and allowances of the public servants and reconstruction of infrastructure damaged by cyclone Aila and earth quakes besides other planned development activities.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 11 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

6. OPERATIONAL RESULTS 6.1 EXPENDITURE GROWTH

TheThe to tal total Govern expenditurement expen includingditure duri recurrent,ng the FY capital, 2009-10 on-lending amounted and to repaymentNu. 25,831 .827 of millioprincipaln representi loans namountedg around 3 8to.6 Nu. percent 30,039.178 of the GDP. million, This whichrecord ised abouta growt 44.9h of percent23.7 per centof overGDP. the previous FY. The increase in the expenditures can be attributed to increase in pay and allowances of the public servants and reconstruction of infrastructure damaged by cyclone Aila and earth quakes besides other planned development activities. A comparative percentage change in expenditures of the FY 2009-10 over the Theprevious total expendit FY is presentedure includin ing recurrent,Table 10 below.capital, on-lending and repayment of principal loans amounted to Nu. 30,039.178 million, which is about 44.9 percent of GDP. Table 10: SUMMARY OF EXPENDITURES A comparative percentage change in expenditures of the FY 2009-10 over the previous FY is (Nu. in million) presenFISCALted in YEAR Table 10 below. % Change % of GDP 2008 – 2009 2009 - 2010 EXPENDITURE Table 10: 20,890.577SUMMARY OF 25,831.827EXPENDITU RES 23.7% 38.6% (Nu. in million) % % of Current ExpenditureFISCAL YEAR 11,061.433 12,902.684 16.6% 19.3% 2008 – 2009 2009 - 2010 Change GDP Capital Expenditure 9,829.144 12,929.143 31.5% 19.3% EXPENDITURE 20,890.577 25,831.827 23.7% 38.6% Repayments Current Expenditure 2,051.632 11,061.433 2,735.525 12,902.684 16.6%33.3% 19.3% 4.1% Capital Internal Expenditure 175.302 9,829.144 1 672.8152,929.143 31.5%283.8% 19.3% 1.0% Repayments 2,051.632 2,735.525 33.3% 4.1% External 1,876.330 2,062.710 9.9% 3.1% Internal 175.302 672.815 283.8% 1.0% On Lending External 92.815 1,876.330 1,471.826 2,062.710 1485.8%9.9% 3.1% 2.2% GRAND On Lendin TOTALg 23,035.024 92.815 30,039.178 1,471.826 1485.8%30.4% 2.2% 44.9% GDP GRANDas per NSB TOTAL 57,981.00 23,035.024 66,865.2930,039.178 30.4% 44.9% GDP as per NSB 57,981.00 66,865.29 Source: Department of PublicSource: Accoun Departmentts & Spendin of gPublic Agencies Accounts & Spending Agencies

TheThe co comparisonmparison is also is also presen presentedted in the in fo thellowing following Graph. Graph.

Current Expenditure Capital Expenditure Graph II: Total Expenditure for FY 2008-2009 & 2009-2010 Repayments On Lending

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2000 Expenditure (Nu. (Nu. Expenditurein millions) 000 2008 - 2009 2009 - 2010 Fiscal Years

- 10 - 6.1.1 CURRENT EXPENDITURE

The recurrent expenditure for the FY 2009-10 was Nu. 12,902.684 million which is about 16.6 percent increase over previous FY as shown in Table 10. The expenditure

12 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 on salary and wages amounted to Nu. 5,599.243 million accounting for 43.4 percent of total recurrent expenditures and 35.8 percent of internal revenue.

The recurrent expenditure is also inclusive of interest payment of Nu. 1,743.182 million. This consists of Nu. 70.103 million on internal borrowings and Nu. 1,673.079 million on account of external loans.

Some of the major increases in recurrent expenditures are as follows:

a. Pay & Allowances Nu. 1,009.357 million b. Travel – Incountry Nu. 153.851 million c. Contri. – Provident Fund & Retirement Benfits Nu. 131.676 million d. Currents Grants (Soelra for earth quake victims) Nu. 92.420 million

The total recurrent expenditure of Nu. 12,902.684 million is fully covered by internal revenue of Nu. 15,638.434 million. The coverage of the recurrent expenditure by internal revenue was 121 percent thereby achieving one of the key fiscal objectives of the Government of financing the recurrent expenditures from its domestic revenues.

The comparison and percentage coverage of recurrent expenditure by the internal revenue for the FY 2007-2008, FY 2008-09 and FY 2009-10 is presented below in Table 11.

Table 11: CURRENT EXPENDITURE AND INTERNAL REVENUE COMPARISON FOR THE FY 2007-2008, FY 2008-2009 AND FY 2009-2010

Nu. in million PARTICULARS 2007-2008 2008-2009 2009-2010 Current Expenditure 9,725.00 11,061.43 12,902.68 Internal Revenue 12,345.98 14,049.04 15,638.43 % Coverage 127% 127% 121% Source: Department of Revenue & Customs and Spending Agencies

The comparison between current expenditure and internal revenue is presented in Graph III.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 13 6.1.2 INTEREST PAYMENT

The total interest payment during the FY amounted to Nu. 1,743.182 million. This consists of Nu. 70.103 million on internal borrowings which included Nu. 2.487 million on issuance of Treasury Bills (T-Bills) and Nu.1,673.079 million on external borrowings. Of total interest payment, 95 percent pertains to corporation used loans and only 5 percent for RGoB used loans. The total interest expenditure accounts for 2.61 percent of GDP, 11.15 percent of internal revenue and 13.51 percent of current expenditure.

The summary of the expenditure on interest payments for the FY 2008-09 and 2009- 10 is given in Table 12.

Table 12: STATEMENT OF INTEREST PAYMENTS (Nu. in million) % % of Internal % of Current INTEREST 2008 - 2009 2009 - 2010 Change Revenue Expenditure On Internal Loans 78.559 70.103 -10.76% 0.45% 0.54%

On External Loans 1,655.273 1,673.079 1.08% 10.70% 12.97%

Total 1,733.832 1,743.182 0.54% 11.15% 13.51% Source: Department of Public Accounts

14 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

The Thestatement statement of interest of interest payments payments for the for FY the 2008-09 FY 2008-09 and and2009-10 2009-10 is presented is presented in a graphin IV. a graph IV.

Graph IV: STATEMENT OF INTEREST PAYMENTS

On Internal Loans

On External Loans

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The detailedThe detailed statement statement of interest of interest payment payment by Lender by Lender is presented is presented in Table in Table13 below. 13 below.

Table 13: STATEMENTTable 13: OF STATEMENT INTEREST OFPAYMENT INTEREST DURING PAYMENT THE FISCALDURING YEAR THE 2009 – 2010 LENDER FISCALPROJECT YEAR 2009 – 2010 Nu. in Millions ALENDER INTERNAL PROJECT Nu. in Millions70.103 BoB A WaysINTERNAL and Means Advance 70.1030.015 NPPF BoB First WaysNew Aircraft and Means for Druk Advance Air Corporation 0.01540.926 BHTFNPPF First FirstNew AircraftNew Aircraft for Druk for AirDruk Corporation Air Corporation 40.92626.565 RGoBBHTF TreasuryFirst Bills New Aircraft for Druk Air Corporation 26.5652.487 RGoB Interest Subsidy to FCB on loan for Revolving Fund 0.110 RGoB Treasury Bills 2.487 B EXTERNAL 1,673.079 RGoB Interest Subsidy to FCB on loan for Revolving Fund 0.110 ADB Multi Project - I 0637-BHU 1.484 B EXTERNAL 1,673.079 ADB Multi Project -II 0722 BHU 3.537 ADB Multi Project - I 0637-BHU 1.484 ADB Chirang Hill Irrigation 0740-BHU 0.317 ADB ADB RoadMulti Mechanisation Project -II 0790-BHU 0722 BHU 3.5372.337

- 13 - Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 15 LENDER PROJECT Nu. in Millions ADB Chirang Hill Irrigation 0740-BHU 0.317 ADB Road Mechanisation 0790-BHU 2.337 ADB East West Highway 1265-BHU 2.241 Highland Livestock Development Project (HDLP) 0808- ADB 2.009 BHU ADB Industrial Estate 0900-BHU 0.269 Bhutan Development Finance Corporation (BDFC) ADB 1.060 0934-BHU ADB Technical & Vocational Education Training 1035-BHU 1.731 ADB Rural Electrification - I 1375-BHU 3.596 ADB Financial Sector Development 1565-BHU 1.793 ADB Development Finance Loan 1566-BHU 1.933 ADB Urban Infrastructure Improvement 1625-BHU 3.157 ADB Sustainable Rural Electrification (RE-II) 1712-BHU 7.575 ADB Health Care Reform 1762-BHU 6.756 ADB Road Improvement 1763-BHU 8.196 ADB Basic Skill Development 1830-BHU 4.749 Rural Electrification & Network Expansion (RE III) 2009- ADB 5.028 BHU ADB Green Power Development Project (ADF) 2464 – BHU 8.780 ADB Financial Sector Development Program 2279 - BHU 1.986 ADB Total 68.534 Basochhu Hydro Power Corporation - Lower Stage AUSTRIAN 56.643 (BHPC-II) AUSTRIAN Total 56.643 GOI Kurichhu Hydro Power Corporation (KHPC) 201.694 GOI Tala Hydro Power Project (THPP) 1295.863 GOI Total 1497.557 IDA Technical Assistance (TA) 1416-BHU 0.981 IDA Forestry -I 1460-BHU 1.630 IDA Bhutan Calcium Carbide Limited (BCCL) 1596-BHU 2.564 IDA Primary Education Project (PEP) 1899-BHU 1.274 IDA Forestry -II 1900-BHU 0.246 IDA Forestry-III 2533-BHU 2.176 IDA Second Education Project (SEP) 3044-BHU 5.810 IDA Rural Access Project (RAP) 3309-BHU 4.374 IDA Urban Development Project 3310-BHU 4.107 IDA Education Development Project (EDP) 3820-BHU 11.056

16 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 LENDER PROJECT Nu. in Millions Decentralised Rural Development Project (DRDP) 4040- IDA 1.960 BHU Develpt Policy Financing for Institutional Strengthening IDA 2.951 4562-BT IDA Total 39.129 IFAD Small Farms Development 050-BT 1.487 IFAD Trashigang-Mongar Area Development Project 178-BHU 1.253 Punakha-Wangdue Valley Development Project 223- IFAD 0.998 BHU First Eastern Zone Agriculture Project (FEZAP) 299- IFAD 1.727 BHU Second Eastern Zone Agriculture Project (SEZAP) 512- IFAD 3.650 BT IFAD Agri. Mkting & E/prise Promo. Prog. (AMEPP) 659-BT 2.101 IFAD Total 11.216 Grand Total (Actual Interest Paid during the year) 1743.182 Source: Department of Public Accounts

The interest payment is also categorized as RGoB used and Corporation used loans as presented below in Table 14.

Table 14: STATEMENT OF INTEREST PAYMENT DURING THE FY 2009-10: BY CORPORATION AND RGOB Corp./ Nu. in Lender Project RGoB million Bhutan Dev. Finance Corporation (BDFC) 0934- Corpn. ADB 1.060 BHU Corpn. ADB Rural Electrification - I 1375-BHU 3.596 Corpn. ADB Development Finance Loan 1566-BHU 1.933 Sustainable Rural Electrification (RE-II) 1712- Corpn. ADB 7.575 BHU Rural E/fication & Network Expansion (RE III) Corpn. ADB 5.028 2009-BHU Green Power Development Project (ADF) 2464 – Corpn. ADB 8.780 BHU ADB Total for Corporation 27.972 Basochhu Hydro Power Corp. - Lower Stage Corpn. AUSTRIAN 56.643 (BHPC-II) AUSTRIAN Total for Corporation 56.643 Corpn. BHTF First New Aircraft for Druk Air Corporation 26.565 BHTF Total for Corporation 26.565 Corpn. GOI Kurichhu Hydro Power Corporation (KHPC) 201.694

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 17 Corp./ Nu. in Lender Project RGoB million Corpn. GOI Tala Hydro Power Project (THPP) 1295.863 GOI Total for Corporation 1,497.557 Bhutan Calcium Carbide Limited (BCCL) 1596- Corpn. IDA 2.564 BHU IDA Total for Corporation 2.564 Corpn. NPPF First New Aircraft for Druk Air Corporation 40.926 NPPF Total for Corporation 40.926 Interest Subsidy to FCB on loan for Revolving Corpn. FCB 0.110 Fund FCB Total for Corporation 0.110 Total for Corporation Used Loan 1,652.337 RGOB ADB Multi Project - I 0637-BHU 1.484 RGOB ADB Multi Project -II 0722 BHU 3.537 RGOB ADB Chirang Hill Irrigation 0740-BHU 0.317 RGOB ADB Road Mechanisation 0790-BHU 2.337 RGOB ADB East West Highway 1265-BHU 2.241 Highland Livestock Dev. Project (HDLP) 0808- RGOB ADB 2.009 BHU RGOB ADB Industrial Estate 0900-BHU 0.269 Technical & Vocational Education Training 1035- RGOB ADB 1.731 BHU RGOB ADB Financial Sector Development 1565-BHU 1.793 RGOB ADB Urban Infrastructure Improvement 1625-BHU 3.157 RGOB ADB Health Care Reform 1762-BHU 6.756 RGOB ADB Road Improvement 1763-BHU 8.196 RGOB ADB Basic Skill Development 1830-BHU 4.749 RGOB ADB Financial Sector Development Program 1.986 ADB Total for RGOB 40.562 RGOB BoB Ways and Means Advance 0.015 BoB Total for RGOB 0.015 RGOB IDA Technical Assistance (TA) 1416-BHU 0.981 RGOB IDA Forestry -I 1460-BHU 1.630 RGOB IDA Primary Education Project (PEP) 1899-BHU 1.274 RGOB IDA Forestry -II 1900-BHU 0.246 RGOB IDA Forestry-III 2533-BHU 2.176 RGOB IDA Second Education Project (SEP) 3044-BHU 5.810 RGOB IDA Rural Access Project (RAP) 3309-BHU 4.374

18 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Corp./ Nu. in Lender Project RGoB million RGOB IDA Urban Development Project 3310-BHU 4.107 RGOB IDA Education Development Project (EDP) 3820-BHU 11.056 Decentralised Rural Development Project 4040- RGOB IDA 1.960 BHU Devpt .Policy Fin. for Institutional Strengthening RGOB IDA 2.951 4562-BT IDA Total for RGOB 36.565 RGOB IFAD Small Farms Development 050-BHU 1.487 Trashigang-Mongar Area Development Project RGOB IFAD 1.253 178-BHU Punakha-Wangdue Valley Development Project RGOB IFAD 0.998 223-BHU First Eastern Zone Agriculture Project (FEZAP) RGOB IFAD 1.727 299-BHU Second Eastern Zone Agriculture Project RGOB IFAD 3.650 (SEZAP) 512-BHU Agriculture Marktg & Enterprise Promotion Prog. RGOB IFAD 2.101 659-BHU IFAD Total for RGOB 11.216 RGOB BNB/RMA RGoB Treasury Bills (T-Bills) 2.487 Total for RGOB 2.487 Total for RGoB used loan 90.845 Grand Total 1,743.182 Source: Department of Public Accounts

6.1.3 CAPITAL EXPENDITURE

The total capital expenditure during the FY was Nu. 12,929.143 million recording an increase of 31.54 percent over the previous year. The increase in the capital expenditure can be attributed to the increase in expenditure for the infrastructure damged by Cyclone Aila and earthquake amounting to Nu. 113.04 million besides other planned development activities. The balance fund received for flood and earthquake has been budgeted in FY 2010-11. The capital expenditure includes direct payments made by GoI to project DANTAK on behalf of the RGoB for the on- going activities like double laning of highways, construction of new roads, etc.

Some of the major activities that have contributed to the increase in the capital expenditure during the FY are as follows:

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 19 a. Expenditure on Structure – Buildings Nu. 867.215 million b. Expenditure on Structure – Roads Nu. 1,743.813 million c. Plant & Equipt. – General Tools, Instruments Nu. 256.636 million d. Purchase of Vehicles Nu. 200.343 million e. Professional Services Nu. 654.730 million f. Capital Grants - Non-Profit Orgns (BBS, TCC & PCC) Nu. 422.893 million g. Capital Grants – (Rural House Insurance payments for earthquake victims) Nu.131.720 million

Of the total capital expenditure and repayment of loans of Nu. 15,664.668 million, about 88.97 percent was financed by the receipts in grants and borrowing. The percentage coverage of capital expenditure and repayment by grants and borrowings is shown in the Table 15:

Table 15: CAPITAL EXPENDITURE AND REPAYMENT COMPARED WITH GRANTS AND BORROWINGS Nu. in millions SOURCES % Change 2008-2009 2009-2010 Grants 6,575.069 11,118.877 69.11% Borrowings 832.923 2,817.511 238.27% Total of Grants & Borrowings 7,407.992 13,936.388 88.13% Expenditure Capital Expenditure 9,829.144 12,929.143 31.54% Repayment 2,051.632 2,735.525 33.33% Total of Capital & Repayment 11,880.776 15,664.668 31.85% % of Coverage of Capital Expenditure & 62.35% 88.97% Repayment by Grants & Borrowings Source: DPA, GNHC & Spending Agencies

6.1.4 ON-LENDING

The total on-lending by the Government during the FY 2009-10 amounted to Nu. 1,471.827 million. This includes direct disbursement by JICA and ADB of Nu. 845.446 million and Nu. 557.128 million respectively for rural electrification projects. The statement of the on-lending is presented below in Table 16.

20 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Table 16: STATEMENT OF ON-LENDING FOR THE FY 2009-2010 LENDER PROJECT/PROGRAMME Nu. in million JICA Rural Electrification Project for BPC 845.446 ADB Medium Small and Micro Enterprise Loan to BDFC 69.253 ADB Green Power Development Project (RE IV) 557.128 Total 1,471.827 Source: Department of Public Accounts

6.1.5 LOAN REPAYMENT

The principal repayment of loans during the FY 2009-10 amounted to Nu. 2,735.525 million. This consists of Nu. 672.815 million for internal borrowings and Nu. 2,062.710 million for external loans. Of the total principal repayment, 73 percent pertains to corporation used loans and the balance 27 percent is for RGoB used loans. The total principal loan repayment accounts for 4 percent of GDP.

A consolidated statement of principal repayment of loans for the FY 2008-09 and 2009-10 is presented below in Table 17.

Table 17: STATEMENT OF PRINCIPAL LOAN REPAYMENTS (Nu. in million) FISCAL YEAR % Change 2008 - 2009 2009 – 2010 Repayments 2,051.632 2,735.525 33.33% Internal 175.302 672.815 283.80% External 1,876.330 2,062.710 9.93% Source: Department of Public Accounts

The statement of repayment of principal loans is presented below in Graph V.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 21 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

Table 17: STATEMENT OF PRINCIPAL LOAN REPAYMENTS (Nu. in million) FISCAL YEAR % Change 2008 - 2009 2009 – 2010

Repayments 2,051.632 2,735.525 33.33% Internal 175.302 672.815 283.80% External 1,876.330 2,062.710 9.93% Source: Department of Public Accounts

The statement of repayment of principal loans is presented below in Graph V.

Graph V: Repayment of Principal loans Internal External 2500

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The Thedetailed detailed repayment repayment of of principal principal loans loans by lender by islender presented is presentedin the Table 18in asthe follows: Table 18 as follows: Table 18: STATEMENT OF PRINCIPAL LOAN REPAYMENT DURING THE FY 2009-2010 : BY LENDER Table 18: STATEMENT OF PRINCIPAL LOAN REPAYMENTNu. in Sl No. PROJECT DURING THE FY 2009-2010 : BY LENDER million I INTERNAL 672.815 Sl Nu. in A National Pension and ProvidentPROJECT Fund (NPPF) 106.302 No. million i First New Aircraft for Druk Air Corporation 106.302 I INTERNAL 672.815

A National Pension and Provident Fund- 18 -(NPPF) 106.302 i First New Aircraft for Druk Air Corporation 106.302 B Bhutan Health Trust Fund (BHTF) 69.000 i First New Aircraft for Druk Air Corporation 69.000 C Bhutan National Bank (BNB) 497.513 i Treasury Bills 497.513 II EXTERNAL 2,062.710 A Asian Development Bank (ADB) 183.152 i Chirang Hill Irrigation 0740-BHU 2.026 ii Bhutan Development Finance Corporation (BDFC) 0934-BHU 4.832 iii Development Finance 1566-BHU 3.926 iv East-West Highway 1265-BHU 5.038 v Financial Sector Development 1565-BHU 3.717 vi Highland Livestock Development Project (HLDP) 0808-BHU 10.440 vii Industrail Estate 0900-BHU 1.436

22 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Sl Nu. in PROJECT No. million viii Multi Project - I 0637-BHU 9.607 ix Multi Project - II 0722-BHU 22.181 x Road Mechanisation 0790-BHU 12.085 xi Rural Electrification - I 1375-BHU 7.632 xii Sustainable Rural Electrification - II 1712-BHU 21.889 xiii Technical & Vocational Education Training(TVED) 1035-BHU 4.354 xiv Urban Infrastruture Improvement Project 1625-BHU(SF) 6.278 xv Health Care Reform Program 1762 BHU(SF) 29.525 xvi Road Improvement project 1763-BHU(SF) 22.697 xvii Basic Skill Development Project 1830-BHU (SF) 15.489 B Government of Austria (GoA) 117.596 i Basochhu Hydro Power Project - Lower Stage 57.959 ii Basochhu Hydro Power Project - Upper Stage 59.637 C Danish International Development Agency (DANIDA) 83.215 i Rural Telecommunication Network Project 83.215 D Government of India (GOI) 1,581.841 i Chhukha Hydro Power Corporation (CHPC) - ii Kurichhu Hydro Power Corporation (KHPC) 186.667 iii Tala Hydro Power Project (THPP) 1,395.174 E International Development Assistance (IDA) 68.322 i Bhutan Calcium Carbide Limited (BCCL) 1596-BHU 11.764 ii Forestry - I 1460-BHU 9.217 iii Forestry - II 1900-BHU 1.745 iv Forestry - III 2533-BHU 5.692 v Primary Education Project (PEP) 1899-BHU 9.035 vi Technical Assistance (TA) 1416-BHU 5.385 vii Second Education Project 3044-BHU 14.545 viii Rural Access Project (RAP) 3309-BHU 5.641 ix Urban Development Project 3310-BHU 5.298 F International Fund for Agriculture Development (IFAD) 28.584 i First Eastern Zone Agriculture Project (FEZAP) 299-BHU 5.269 Punakha-Wangdue Valley Development Project (PWVDP) 223- ii 3.471 BHU iii Small Farms Development 050-BT 6.990 iv Second Eastern Zone Agriculture Project (SEZAP) 512-BT 8.083 v Trashigang-Mongar Area Development Project (TMADP) 178-BHU 4.771 GRAND TOTAL 2,735.525 Source: Department of Public Accounts

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 23 The statement of repayment of principal loans is categorized under RGoB used loans and Corporate loans in Table 19.

Table 19: STATEMENT OF PRINCIPAL REPAYMENT DURING THE FY 2009-10: BY Corporations & RGoB

Sector Lender Project Nu. in million Corpn. BHTF First New Aircraft for Druk Air Corporation 69.000 BHTF Total for Corporation loan 69.000 Corpn. NPPF First New Aircraft for Druk Air Corporation 106.302 NPPF Total for Corporation loan 106.302 Corpn. ADB Bhutan Dev. Finance Corporation (BDFC) 0934-BHU 4.832 Corpn. ADB Development Finance 1566-BHU 3.926 Corpn. ADB Financial Sector Development 1565-BHU 3.717 Corpn. ADB Rural Electrification - I 1375-BHU 7.632 Corpn. ADB Sustainable Rural Electrification - II 1712-BHU 21.889 ADB Total for Corporation loan 41.996 Corpn. DANIDA Rural Telecommunication Network Project 83.215 DANIDA Total for Corporation loan 83.215 Corpn. GOA Basochhu Hydro Power Project- Upper Stage 59.637 Corpn. GOA Basochhu Hydro Power Project- Lower Stage 57.959 GOA Total for Corporation loan 117.596 Corpn. GOI Kurichhu Hydro Power Corporation (KHPC) 186.667 Corpn. GOI Tala Hydro Power Project (THPP) 1,395.174 GOI Total for Corporation loan 1,581.841 Corpn. IDA Bhutan Calcium Carbide Limited (BCCL) 1596-BHU 11.764 IDA Total for Corporation loan 11.764 Total for Corporation Loan 2,011.714 RGoB ADB Chirang Hill Irrigation 0740-BHU 2.026 RGoB ADB East-West Highway 1265-BHU 5.038 RGoB ADB Health Care Reform Program 1762 BHU(SF) 29.525 Highland Livestock Development Project (HLDP) 0808- RGoB ADB 10.440 BHU RGoB ADB Industrial Estate 0900-BHU 1.436 RGoB ADB Multi Project - I 0637-BHU 9.607 RGoB ADB Multi Project - II 0722-BHU 22.181 RGoB ADB Road Improvement Project 1763-BHU(SF) 22.697 RGoB ADB Road Mechanisation 0790-BHU 12.085 RGoB ADB Technical & Vocational Edn. Training(TVED) 1035-BHU 4.354 RGoB ADB Urban Infrastruture Improvement Project 1625-BHU(SF) 6.278

24 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Sector Lender Project Nu. in million RGoB ADB Basic Skill Development Project 1830-BHU (SF) 15.489 ADB Total for RGoB loan 141.156 RGoB IDA Forestry - II 1900-BHU 1.745 RGoB IDA Forestry - III 2533-BHU 5.692 RGoB IDA Forestry - I 1460-BHU 9.217 RGoB IDA Primary Education Project (PEP) 1899-BHU 9.035 RGoB IDA Second Education Project 3044-BHU 14.545 RGoB IDA Technical Assistance (TA) 1416-BHU 5.385 RGoB IDA Rural Access Project (RAP) 3309-BHU 5.641 RGoB IDA Urban Development Project 3310-BHU 5.298 IDA Total for RGoB loan 56.558 RGoB IFAD First Eastern Zone Agriculture Project (FEZAP) 299-BHU 5.269 Punakha-Wangdue Valley Dev. Project (PWVDP) 223- RGoB IFAD 3.471 BHU RGoB IFAD Small Farms Development 050-BHU 6.990 RGoB IFAD Trashigang-Mongar Area Dev. Project (TMADP) 178-BHU 4.771 Second Eastern Zone Agriculture Project (SEZAP) 512- RGoB IFAD 8.083 BT IFAD Total for RGoB loan 28.584 RGoB BNB Treasury Bills (T-Bills) 497.513 Others Total for RGoB Loan 497.513 Total for RGoB Loan 723.811 Grand Total 2,735.525 Source: Department of Public Accounts

6.1.6 SECTOR WISE EXPENDITURE

The sector-wise expenditure for the FY 2009-10 as presented in Table 20 reflects the priorities of the RGoB in terms of expenditures to each sector in the economy.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 25 Table 20: SUMMARY OF EXPENDITURE BY SECTORS FOR THE FY 2009-2010

Expenditure % of % to Sectors Current Capital Lending Repayment Total Total GDP Social 4,517.886 2,499.560 - - 7,017.446 24.10% 10.5% Services Health Services 1,364.249 787.540 - - 2,151.789 7.39% 3.2% Education 3,153.637 1,712.020 - - 4,865.657 16.71% 7.3% Services Economic 2,165.233 6,530.493 - - 8,695.726 28.95% 13.0% Services

RNR Services 1,374.225 1,715.041 - - 3,089.266 10.61% 4.6%

Mining, Manuft. & Industries 145.863 60.592 - - 206.455 0.71% 0.3% Services

Transport & Communication 395.704 3,708.711 - - 4,104.415 13.66% 6.1% Services

Energy 50.094 776.029 - - 826.123 2.84% 1.2% Services Other Economic 199.347 270.120 - - 469.467 1.61% 0.7% Services Public Order & Safety 875.836 429.513 - - 1,305.351 4.48% 2.0% Services Religion & Culture 511.319 442.363 - - 953.682 3.28% 1.4% Services Housing & Public 336.889 858.670 - - 1,195.559 4.11% 1.8% Amenities General Public 4,495.521 2,168.544 1,471.826 2,735.525 10,871.416 37.34% 16.3% Services General Public 2,247.304 1,555.430 - - 3,802.734 13.06% 5.7% Service National Debt 2,248.217 613.114 1,471.826 2,735.525 7,068.682 24.28% 10.6% Services Total 12,902.684 12,929.143 1,471.826 2,735.525 30,039.178 100.00% 44.9% GDP as per 66,865.290 NSB Source: Department of Public Accounts and Spending Agencies

The above statement is reproduced below in the form of pie chart.

26 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 A summary of revised budget estimates compared with the actual expenditure for the fiscal year is presented below in Table 21.

Table 21: SUMMARY OF REVISED BUDGET & ACTUAL EXPENDITURE COMPARISION FOR THE FY 2009-2010 TOTAL TOTAL TOTAL % AU CODE ADMINISTRATIVE UNIT BUDGET EXPENDITURE VARIANCE VARIANCE Total for Autonomous 101.01-134.01 4,790.023 3,592.394 (1,197.63) -25.00% Bodies 201.01-212.01 Total for 10 Ministries 24,194.391 19,546.358 (4,648.03) -19.21% 401.01-420.09 Total for 20 Dzongkhags 8,262.223 6,900.426 (1,361.80) -16.48%

Total 37,246.637 30,039.178 (7,207.46) -19.35% Note: Expenditure figures are exclusive of Advances & Suspense Source: DNB, DPA & Spending Agencies

The total expenditures of Nu. 30,039.178 million has resulted in a variation of Nu. 7,207.46 million corresponding to 19.35 percent against the total revised budget estimates of Nu. 37,246.637 million during the fiscal year.

A comparison of revised budget and actual expenditure by administrative unit and summary of expenditure by object code is presented in Schedule 1 and 2 respectively.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 27 7. GOVERNMENT DEBT POSITION

The total government debt outstanding as on 30th June 2010 is Nu. 36,788.483 million. The summary statement of outstanding debt is presented in Table 22.

As on July 1, 2009 the internal loan outstanding of the Government was Nu. 1,227.117 million on account of the Government equity participation in the purchase of new aircraft for Druk Air Corporation Ltd. With the fourth repayment for the Druk Air Corporation and T-Bills during the FY, the internal loan outstanding was reduced to Nu. 1,051.815 million as on June 30, 2010 as below:

(i) National Pension & Provident Fund Nu. 637.815 million (ii) Bhutan Health Trust Fund Nu. 414.000 million Total Nu. 1,051.815 million

The total external outstanding debt was USD 789.707 million as on 30th June 2010. This is about 55 percent of GDP. The external debt in convertible currency (other than GoI) is about USD 374.779 million, equivalent to Nu. 17,459.097 million.

The Government of India (GoI) Rupee loan for hydropower projects is estimated at Rs.18,277.571 million as on 30th June 2010. This is about 50 percent of the Government’s total outstanding debt. The detail of the GOI loans is as follows:

(i) Kurichhu Hydropower Corporation Rs. 1,119.999 million (ii) Tala Hydropower Project Authority Rs. 12,556.572 million (iii) Punatshangchhu Hydropower Project-I Rs. 4,601.000 million Total Rs. 18,277.571 million

A detailed statement of outstanding debt as on 30th June 2010 is presented in Table 23.

28 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 - - 789.707 22.578 392.349 Accounts 8.887 13.691 13.347 28.006 57.861 10.310 19.382 374.779 108.487 137.386 in USD Closing Balances

8.456 1.720 - - 73.333 92.868 13.347 18.931 47.455 637.815 414.000 as on 1,051.815 30/06/10 Closing Balances 18,277.571 17,459.097 36,788.483

0.015 1.477 3.723 0.097 0.542 6.764 1.300 0.000 95.565 500.111 742.919 147.228 686.839 Total Total Source: Department of Public 3,079.398 4,509.156

- 0.015 2.598 0.535 1.148 0.097 0.155 4.866 0.000 70.104 40.926 26.565 & S/ 205.970 Interest Charges 1,497.557 1,773.631

- - - 0.942 2.575 0.387 1.898 1.300 497.513 672.815 480.869 1,581.841 2,735.525 Principal REPAYMENTS DURING THE YEAR THE DURING REPAYMENTS 106.302 69.000 0.015 4.146 1.883 8.394 1.694 - 40.926 26.565 19.517 13.444 500.111 567.617 Total Total during Liability the year incurred 3,873.577 3,806.805 8,247.999

------256.021 256.021 0.070 4.450 Fees & 524.9500 Charges JPY(‘000)

- 0.015 70.104 Interest & Charges Interest 2.598 accrued during the year 206.534 1,497.557 1,774.195 40.926 26.565 0.535 1.148 0.027 0.155 0.416 0.000 W I T H D R A W A L S L A W A W I T H D R (Amounts in Agreement Currencies) (Amounts in - - - - 1.728 3.528 1.692

18.369 13.347 497.513 497.513 EURO 6.8000 2,376.020 3,344.251 6,217.784 Principal 3.611 3.611 9.756 0.028 -

70.664 77.074 17.590 45.825 - 66.7655 KWD as on 1,227.117 1,227.117 01/07/09 744.117 744.117 balances 483.000 Opening 17,483.392 16,048.518 34,759.027 -

3.576 - 79.187 27.031 89.628 13.009 497.513 140.356 68.9166 XDR 2,250.536 1,063.023 Amount 51.000 690.000 33,041.334 66,865.290 Nu. Nu. Nu. Nu. Rs. Nu. Nu. Nu. Loan Committed JPY XDR XDR USD XDR Euro Euro Curr. USD 46.5850 Table 22: SUMMARY STATEMENT OF OUTSTANDING DEBT OF THE GOVERNMENT FOR PERIOD ENDED JUNE 30, 2010 OF OUTSTANDING STATEMENT 22: SUMMARY Table Nu. PROJECTS Grand Total LENDER AND LENDER BOB NPPF BHTF BNB/BOB Bills & Interest (T- Subsidy to FCB) EXTERNAL: GOI EXTERNAL: Other than GoI IDA ADB ADB IFAD GoA GoD JICA Note: Exchange rates used for conversion: (Source- GDP NSB) INTERNAL INTERNAL I Ii

V A B C Iii Iv Vi vii Sl. No

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 29 . . - - - 8.887 8.887 22.578 13.691 13.691 392.349 in USD Closing balance . . - - - 637.815 637.815 414.000 414.000 as on 1,051.815 8,277.571 Closing balance 30/06/2010 0.110 0.015 0.015 95.565 95.565 Total 500.111 742.919 147.228 147.228 500.001 3,079.398 0.110 0.015 0.015 2.598 2.488 70.104 40.926 40.926 26.565 26.565 and Interest 1,497.557 Charges - - - 69.000 69.000 Repayments during the year 672.815 106.302 106.302 497.513 497.513 1,581.841 Principal 0.110 0.015 0.015 40.926 40.926 26.565 26.565 year 500.111 Total Total 567.617 500.001 liability incurred 3,873.577 during the during ------Fees/ charges 0.110 0.015 0.015 2.598 2.488 Interests and 70.104 40.926 40.926 26.565 26.565 during the year WITHDRAWALS Charges accrued Interest 1,497.557 ------(Amounts in agreed currencies) 497.513 497.513 497.513 Principal 2,376.020 - - - - 744.117 744.117 483.000 483.000 as on 1,227.117 balance Opening 17,483.392 01/07/2009 - - 690.000 690.000 497.513 497.513 Amount 2,250.539 1,063.023 1,063.023 33,041.334 Rs Nu Loan Committed Curr No. Table 23: THE DETAILED STATEMENT OF OUTSTANDING DEBT OF THE GOVERNMENT FOR PERIOD ENDED JUNE 30, 2010 OF OUTSTANDING STATEMENT 23: THE DETAILED Table Loan projects Lenders and INTERNAL BoB and Ways means advance NPPF Long term loan for RGoB equity in Druk Air BHTF Long term loan for RGoB equity in Druk Air BNB/BoB/ RGoB Treasury Bills(T-Bills) Subsidy to FCB for revolving fund EXTERNAL: GoI I II 1 1 1 1 2 A B III IV SI. No.

30 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 2.827 6.375 0.752 3.519 3.441 0.586 24.042 98.766 269.541 374.779 137.386 in USD Closing balance 1.911 4.309 0.508 2.379 2.326 0.396 92.868 as on 1,119.999 4,601.000 Closing balance 12,556.572 17,459.097 30/06/2010 - 3.723 0.180 0.355 0.039 0.185 0.173 0.026 Total 388.361 686.839 2,691.037 1.148 0.033 0.057 0.005 0.037 0.032 0.004 - and 201.694 205.970 Interest 1,295.863 Charges 2.575 0.147 0.298 0.034 0.148 0.141 0.022 - Repayments during the year 186.667 480.869 1,395.174 Principal 0.033 0.057 0.005 0.037 0.032 0.004 19.517 year Total Total 201.694 liability incurred 1,295.863 2,376.020 3,806.805 during the during . ------Fees/ 256.021 charges - 1.148 0.033 0.057 0.005 0.037 0.032 0.004 Interests and during the year WITHDRAWALS Charges accrued 201.694 206.534 Interest 1,295.863 ------18.369 2,376.020 3,344.251 Principal 2.058 4.607 0.542 2.527 2.467 0.418 77.074 as on 1,306.666 2,224.980 balance Opening 13,951.746 16,048.518 01/07/2009 3.674 7.428 0.849 3.718 3.526 0.550 140.356 Amount 2,240.000 16,742.094 14,059.240 Nu Loan Committed Curr XDR No. 637- 722- 740- 790- 808- 900- BHU BHU BHU BHU BHU BHU Loan Lenders and projects Kurichu Hydro Power Corporation Tala Hydro Tala Power Project Authority Puna Tsangchhu Hydro Power Project - I EXTERNAL: OTHER THAN GoI ADB (ADF) Multi porject - I Multi project - II Hill Tsirang irrigation Road mechanisation Highland Lifestock Development porject Industrial estates I 1 2 3 1 2 3 4 5 6 C SI. No.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 31 1.775 3.948 4.718 6.423 4.130 4.120 6.028 9.360 10.208 in USD Closing balance 1.200 2.669 3.189 4.342 2.792 2.785 4.075 6.327 6.900 as on Closing balance 30/06/2010 0.411 0.081 0.094 0.107 0.151 0.088 0.090 0.133 0.585 Total 0.116 0.016 0.028 0.033 0.055 0.029 0.031 0.049 0.109 and Interest Charges 0.065 0.066 0.074 0.096 0.059 0.059 0.084 0.295 0.476 Repayments during the year Principal 0.116 0.016 0.028 0.033 0.055 0.029 0.031 0.049 0.109 year Total Total liability incurred during the during ------Fees/ charges 0.116 0.016 0.028 0.033 0.055 0.029 0.031 0.049 0.109 Interests and during the year WITHDRAWALS Charges accrued Interest ------Principal 1.265 2.735 3.263 4.438 2.851 2.844 4.159 6.622 7.376 as on balance Opening 01/07/2009 1.621 3.295 3.666 4.771 2.939 2.932 4.244 7.063 7.614 Amount Loan Committed Curr No. 934- BHU BHU BHU BHU BHU BHU BHU BHU BHU Loan 1035- 1265- 1375- 1565- 1566- 1625- 1712- 1762- Lenders and projects Bhutan Development Finance Corporation Limited Technical, Technical, and Vocational Educational training East West Highway Rural Electrification (RE) Financial Sector Development program Development Finance loan Urban Infrastructure improvement project Sustainable Rural Electrification (RE-II) Health care reform 7 8 9 11 10 12 13 14 15 SI. No.

32 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 7.074 9.742 3.289 4.019 0.688 10.073 19.269 15.022 13.347 13.347 in USD Closing balance 6.809 4.782 6.585 2.223 2.717 0.465 13.025 10.154 13.347 13.347 as on Closing balance 30/06/2010 0.425 0.278 0.072 0.077 0.015 0.027 0.003 0.128 0.097 0.097 Total 0.122 0.070 0.072 0.077 0.015 0.027 0.003 0.128 0.097 0.097 and Interest Charges 0.303 0.208 ------Repayments during the year Principal 7.116 0.122 0.070 0.072 1.000 0.027 0.194 10.282 13.444 13.444 year Total Total liability incurred during the during ------0.070 0.070 Fees/ charges 0.122 0.128 0.027 0.027 0.070 0.072 0.077 0.015 0.027 0.003 Interests and during the year WITHDRAWALS Charges accrued Interest 7.039 0.985 0.191 - - - - 10.154 13.347 13.347 Principal 7.112 4.990 6.585 5.986 1.238 2.717 0.274 - - - as on balance Opening 01/07/2009 7.263 5.556 6.584 7.472 1.359 18.803 16.597 18.832 51.000 51.000 Amount Loan Committed Curr USD No. BHU BHU BHU BHU BHU BHU BHU BHU BHU Loan 1763- 1830- 2009- 2187- 2258- 2279- 2280- 2464- 2463- Lenders and projects Road Improvement Basic Skill Development Rural Electrification and Network expansion Road network project Urban infrastructure Development Financial sector development program Financial sector development project Green power development project (ADF) ADB (OCR) Green power development project (OCR) 16 17 18 19 20 21 22 23 24 SI. No.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 33 - - 4.302 57.861 16.732 36.827 10.310 10.310 19.382 19.382 in USD Closing balance 3.528 8.456 8.456 1.720 1.720 - - 47.455 13.723 30.204 as on Closing balance 30/06/2010 - - - - 6.764 0.857 1.924 3.983 1.300 1.300 Total 4.866 0.883 3.983 ------and Interest Charges 1.898 0.857 1.041 1.300 1.300 - - - - - Repayments during the year Principal 7.511 8.394 0.883 1.694 1.694 - - - - - year Total Total liability incurred during the during ------4.450 0.597 3.853 Fees/ charges ------0.416 0.286 0.130 Interests and during the year WITHDRAWALS Charges accrued Interest 3.528 3.528 1.692 1.692 ------Principal 9.756 9.756 0.028 0.028 - - - 45.825 14.580 31.245 as on balance Opening 01/07/2009 1.494 1.494 3.576 3.576 89.628 17.151 31.245 41.232 13.009 13.009 Amount KD Loan Committed JPY JPY Curr Euro Euro (‘000) No. 409- BHU Loan BT-P1 Lenders and projects KFAED Bhutan Development Finance Corporation Limited Government Austria of (GoA) Basochhu Hydropower - Upper stage Basochhu Hydropower- Lower stage Dagachhu Hydropower project (RZB) Government of Denmark (GoD) Rural Telecom Telecom Rural Network project JICA Rural Electrification Project II 1 1 2 3 1 1 V III IV SI. No.

34 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 2.641 4.425 6.181 0.641 3.302 4.993 11.609 13.985 10.902 32.290 108.487 in USD Closing balance 1.785 2.991 4.178 0.433 2.232 3.375 9.453 7.369 7.847 73.333 21.827 as on Closing balance 30/06/2010 1.477 0.090 0.146 0.203 0.028 0.142 0.107 0.276 0.130 0.739 0.050 Total 0.535 0.015 0.022 0.036 0.003 0.018 0.030 0.079 0.056 0.060 0.050 and Interest Charges 0.942 0.075 0.124 0.167 0.025 0.124 0.077 0.197 0.074 0.079 - Repayments during the year Principal 4.146 0.015 0.022 0.036 0.003 0.018 0.030 0.079 0.056 0.060 2.642 year Total Total liability incurred during the during ------Fees/ charges 0.535 0.015 0.022 0.036 0.003 0.018 0.030 0.079 0.056 0.060 0.150 Interests and during the year WITHDRAWALS Charges accrued Interest 3.611 2.492 ------Principal 3.115 1.860 4.345 0.458 2.356 3.452 9.650 7.443 7.926 70.664 19.335 as on balance Opening 01/07/2009 2.531 4.154 5.570 0.602 3.100 3.879 9.847 7.443 7.926 79.187 22.000 Amount Loan Committed Curr XDR No. BHU BHU BHU BHU BHU BHU BHU BHU BHU BHU Loan 1416- 1460- 1596- 1900- 1899- 2533- 3044- 3310- 3309- 3820- Lenders and projects IDA Technical Technical Assistance Forestry- I Bhutan Calcium and Limited Carbite Forestry- II Primary Education Project Forestry-III Second Education project Urban Development project Access Rural project Education Development project 1 2 3 4 5 6 7 8 9 VI 10 SI. No.

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 35 2.411 6.373 2.852 2.022 3.305 9.742 11.147 28.006 in USD Closing balance 4.308 7.535 1.928 1.630 1.367 2.234 6.585 18.931 as on Closing balance 30/06/2010 0.115 0.026 0.040 0.542 0.082 0.062 0.093 0.160 Total 0.026 0.040 0.155 0.021 0.018 0.014 0.023 0.049 and Interest Charges 0.111 0.387 0.094 0.064 0.048 0.070 - - Repayments during the year Principal 1.145 0.040 1.883 0.021 0.018 0.014 0.023 0.049 year Total Total liability incurred during the during ------Fees/ charges 0.026 0.040 0.155 0.021 0.018 0.014 0.023 0.049 Interests and during the year WITHDRAWALS Charges accrued Interest 1.119 1.728 ------Principal 3.189 7.535 2.022 1.694 1.415 2.304 6.696 17.590 as on balance Opening 01/07/2009 4.600 7.535 3.782 2.557 1.953 2.793 6.696 27.031 Amount Loan Committed Curr XDR BT No. 178- 223- 299- 512- BHU BHU BHU BHU BHU Loan 4040- 4562- 50-BHU Lenders and projects Decentralised rural development Project Development policy financing for institutional strengthening IFAD Small farm development and irrigation rehabilitation Trashigang- Area Mongar Development Punakha- Wnagdue Valley Development project First eastern zone agriculture project Second Eastern zone agriculture project 1 2 3 4 5 11 12 SI. VII No.

36 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 7.674 789.707 in USD Closing balance Accounts 5.187 as on Closing balance 36,788.483 30/06/2010 0.030 Total 4,509.156 0.030 and Interest 1,773.631 Charges Source: Department of Public - Repayments during the year 2,735.525 Principal 1.758 year Total Total liability incurred 8,247.999 during the during - Fees/ 256.021 charges 0.030 Interests and during the year WITHDRAWALS Charges accrued Interest 1,774.195 1.728 524.9500 6,217.784 Principal JPY(‘000) 3.459 56.8000 Euro as on balance Opening 34,759.027 01/07/2009 9.250 KWD 166.7655 Amount 68.92 NU Loan Committed Curr XDR No. 659- BHU USD Loan 46.5850 Lenders and projects Agriculture marketing and enterprise promotion GRAND TOTAL Nu 6 used for conversion SI. Note: Exchange rate No. GDP as per NSB = Nu 66,865.290 GDP

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 37 8. GOVERNMENT EQUITY HOLDINGS

As on July 1, 2009 the total Government equity holding in various corporations was Nu. 19,982.547 million. The total Government equity holding in various companies as of June 30, 2010 increased to Nu. 44,803.063 million as presented in Table 24. The increase was mainly due to increase in BPCL’s equity share capital by Nu. 1,372.286 million. The merger of THPA with DGPC also contributed for the increase in equity of DGPC (Nu. 23,382.84 million) which subsequently increased DHI equity holdings. The total Government equity portfolio represents about 67 per cent of GDP. The Government share holdings in DHI also includes equity holdings in DHI owned and linked companies.

9. GOVERNMENT GUARANTEES

The total Government Guarantees issued amounted to Nu. 2,947.302 million as on June 30, 2010. The Guarantees consists of Druk Air Corporation’s Bonds issued for the purchase of aircrafts, Rural Credit including SME and Credit Expansion loans to Bhutan Development Finance Corporation, import of furnance to BFAL and working capital to Dharma Industries, Social 3 and People’s Project. A detailed statement of Government Guarantees as on June 30, 2010 is given in Table 25.

38 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

51% 100% 100% 100% 100% 100% 100% 100% % 93.50% Holding

187.000 187.000 25.000 29.064 98.820 25.500 15.000 15.000 23.595 154.430 130.835 44,268.249 44,803.063 Value (Nu) Value 44,446.632

Shareholding as on 30/06/2010 187,000.00 25,000 15,000 290,636 255,000 235,952 187,000 15,000.00 1,308,351 442,682,486 1,544,303.00 444,999,425 443,253,122 No. of shares Amount (Nu. in million)

(Nu) Amount

Transfer Divestment/ No. of shares

(Nu) Amount

Investment No. of shares

100 100 100 100 100 1,000 1,000 1,000 Face value

51% 87% 100% 100% 100% 100% 100% 100% 100% % Holding

- 25.000 29.064 33.430 25.500 15.000 15.000 23.595 154.430 130.835 187.000 187.000 1,372.286 19,513.123 19,982.547 19,513.123 23,382.840 Value (Nu) Value 19,626.116 19,626.116 33.430 65.390 98.820 44,268.249

Shareholding as on 30/06/2009 25000 - No. of shares 15,000 290,636 255,000 187,000 1,308,351 195,131,226 235,952

2 1

TOTAL TOTAL Corporations Total closing equity share Total Total Closing Equity Share Capital Total Services Financial Institutions Add: Capitalisation of land equity share cap Increase in BPCL’s in 2009 equity share cap Increase in DGPC’s in 2009 Pvt. Ltd Techpark Thimphu Equity in Manufacturing Project Army Welfare Agro Industries Limited Bhutan Craft Centre Limited Wood Kuensel Corporation Druk Holding & Investments Ltd Trading Food Corporation of Bhutan Bhutan Postal Corporation Bhutan Broadcasting Service Limited Bhutan Development Finance Corp Opening balance Opening Share Capital I II 1 2 3 4 5 6 7 8 9 1 2 III IV Sl. No

Table 24: STATEMENT OF GOVERNMENT EQUITY PORTFOLIO AS ON JUNE 30, 2010 PORTFOLIO OF GOVERNMENT EQUITY 24: STATEMENT Table

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 39 Remarks Principal repayment will start from June be fully To 2011; liquidated by 2015 Principal repayment will start from March 2004 Balance NOK 33,140,169.16; Nu. 269,994,000.00 to be liquidated by 2014 Sanctioned Nu.9,988,042.98 against the quaranteed amount As per the Audited Financial Statement 10 Years 10 Years 10 Years 10 Years 10 Years 10 Validity 010 Source: Public Enterprise Division

8.270 500.000 400.000 269.994 1,769.038 Balance 2,947.302 (Nu. Million) amount as on June 30, 2010 15.000 500.000 400.000 424.235 1,769.038 3,108.273 Amount Original (NU. Million) Amount guaranteed Total NOK 59.500 m Purpose of Issue Credit Expansion Rural Credit including SME Import of furnance Capital Working for establishment of industry to manufacture statues Air Bond Druk Issued to Bank of Bhutan NPPF EKSPORTFINANS, Norway Bhutan National Bank Bond subscribers Table 25: DETAILS OF SOVEREIGN GUARANTEE ISSUED BY THE GOVERNMENT as of June 30, 2 OF SOVEREIGN GUARANTEE ISSUED BY 25: DETAILS Table issue Date of 22/11/2005 2/4/2008 12/11/2004 30/7/2007 2003-04 of the Name beneficiary BDFC BDFC BFAL Dharma Industries, Social 3, People’s Projects Air Druk Corporation 1 2 3 4 5 Sl. No.

40 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 10. GOVERNMENT CONSOLIDATED ACCOUNT

Reconciliation of Government Consolidated Account for the FY 2009-10 is presented below.

Table 26: RECONCILIATION OF GOVERNMENT CONSOLIDATED ACCOUNT FOR THE FISCAL YEAR 2009-2010

(Nu. in million) SL. NO. PARTICULARS AMOUNT

1 Opening Balance as on July 1, 2009 (521.209)

2 RECEIPTS DURING THE YEAR 33,087.533

Budget Fund Account (DPA) 16,449.135

Revenue Account (DRC&BOB) 15,749.063

Non Revenue Account (BOB) 889.335

3 LESS: PAYMENTS DURING THE YEAR 32,854.545 Budget Fund Account (DPA) 1,946.502

Withdrawals from LC A/c (BOB) 29,279.120

Withdrawals from Revenue A/c (DRC&BOB) 110.629

4 Closing Balance as on 30 June 2010 (DPA) 1,230.073

5 RECONCILIATION:

Closing Balance as on 30 June 2009 (BoB/RMA) 2,719.226

Add: Fund in Transit (Cr.) as on 30.06.2010 – BoB 520.589

Less: Fund in Transit (Dr.) as on 30.06.2010 – BoB 1,906.480

6 Closing Balance as on 30 June 2010 (BoB/RMA) 1,333.335

7 Add: 67.158

a) Credits (Deposits) as per DPA but not in BoB 67.158

b) Debits (Payments) as per BoB but not in DPA -

8 Less: 170.420

a) Credit (Deposits) as per BoB but not in DPA 170.420

b) Debits (Payments) as per DPA but not in BoB -

9 Closing Bank Balance as on 30 June 2010 (DPA) 1,230.073

Source: DPA,BoB and DRC

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 41 11. GOVERNMENT BUDGET FUND ACCOUNT

Reconciliation of Government Budget Fund Account for FY 2009-10 is presented below.

Table 27: RECONCILIATION OF GOVERNMENT BUDGET FUND ACCOUNT FOR THE FY 2009-2010 Sl. Nu. in PARTICULARS REMARKS No. million Closing Balance as per Bank Statement as of 1 14,605.895 30.06.2010 2 Add: 67.158

A Credits as per Cash Book but not in BoB 67.158 Annexure - 1

B Debits as per BOB but not in Cash Book -

3 Less: 170.420

A Credits as per BoB but not in Cash Book 170.420 Annexure - 2

B Debits as per Cash Book but not in BoB -

4 Closing Balance as per Cash Book as of 30.06.2010 14,502.634

Source: Department of Public Accounts and Bank of Bhutan

11.1 RECONCILIATION DETAILS - Annexure Annexure - 1 : CREDITS AS PER CASHBOOK BUT NOT IN BANK SL. Nu.in PARTICULARS No. million A Deposits of FY 2008-2009 credited by BOB in FY 2009-2010 i Sale proceeds of Soilra items vide MoF 12192 dated 30/06/2010 0.011

ADB Loan to RMA for Financial Development Project vide RMA 10074 ii 4.000 dated 30/06/2010 IDA loan to MoA for Financial Development Project vide RMA 10038 dated iii 0.780 30/06/2010 Austran Grant for Hotel Management Training Institute vide RMA 9714 iv 62.367 dated 18/06/2010

Total of A 67.158 Source: Department of Public Accounts and Bank of Bhutan

42 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Annexure - 2 : CREDITS AS PER BANK BUT NOT IN CASHBOOK Sl.No. PARTICULARS Nu.in million A Deposits of FY 2008-09 credited by BOB in FY 2009-10 1 Amount deposited in 2008-2009 but credited by Bank in 2009-2010 168.651 2 Double debits by Bank 1.769 Total of A 170.420 Source: Department of Public Accounts and Bank of Bhutan

12. REFUNDABLE DEPOSIT, REVOLVING AND TRUST FUNDS

As required by FRR-2001, the statement of Refundable Deposits Account, Revolving Funds and Trust Funds as on 30th June 2010 is presented below.

Table 28: OPERATION OF REFUNDABLE DEPOSIT ACCOUNT, REVOLVING AND TRUST FUNDS

SL. No. Account Name Amount (million) 1 Refundable Deposits Accounts Nu.354.696

2 Bhutan Health Trust Fund Nu.1,049.617

3 Bhutan Trust Fund for Environment Conservation US$40.945

4 Cultural Trust Fund Nu.45.858

5 Bhutan Information Communication and Media Authority Nu.216.196 Source: Bank of Bhutan, Bhutan National Bank and Spending Agencies

13. CURRENT DEPOSITS ACCOUNT

There are a total of 313 Current Deposits Accounts as on 30th June 2010 operated by the various agencies. Of the total Current Deposits Accounts, 205 is operated by Geogs, 22 by Judiciary, 6 by Municipal Corporations and 80 by Others. The summary is presented in Table 29 and the details are appended in Schedule 13.

Table 29: SUMMARY OF CURRENT DEPOSITS ACCOUNTS Sl No. Agencies No. of Accounts Amount (Nu. in million) 1 Geogs 205 17.998 2 Judiciary 22 5.457 3 Municipalities 6 60.880 4 Others 80 753.642 Total 313 837.977 Source: Department of Public Accounts, BoB, BNB and Spending agencies

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 43 5.95% 6.77% 9.86% 5.17% 0.80% 1.28% 8.90% 46.75% 32.69% 10.44% 12.34% 25.68% 39.47% 26.94% 25.56% 23.95% % VAR % VAR 1.065 4.627 5.543 0.313 0.369 3.824 6.741 24.864 10.987 21.148 26.286 35.090 14.724 243.826 166.730 243.569 TOTAL ------LEN/ REPAY

0.011 2.306 1.964 6.382 0.243 0.189 2.841 4.856 8.590 23.289 19.835 23.293 32.976 236.053 157.397 229.944 CAPITAL AMOUNT OF VARIATION 2.114 1.054 2.322 3.579 1.575 7.774 9.333 4.605 1.313 0.070 2.993 0.180 0.983 1.885 6.134 13.625 CURRENT 16.837 63.757 50.674 94.277 38.605 76.073 53.822 28.586 39.150 18.281 46.767 455.925 277.714 343.277 150.164 709.478 TOTAL

LEN/REPAY 0.166 3.601 7.078 9.536 4.678 2.422 5.449 57.397 18.479 56.666 17.132 27.013 132.061 313.803 124.542 381.084 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 16.671 60.155 43.596 29.474 75.798 25.622 29.069 19.407 36.690 23.908 36.728 12.832 19.754 398.528 145.652 328.394 CURRENT 17.902 68.384 56.217 38.918 88.912 28.955 42.974 25.022 61.491 480.789 521.540 510.007 105.264 171.312 102.359 953.047 TOTAL

LEN/REPAY SCHEDULE 1: BOOKED EXPENDITURE/REVISED BUDGET COMPARISION FOR THE FY 2009-2010 FOR THE FY SCHEDULE 1: BOOKED EXPENDITURE/REVISED BUDGET COMPARISION 0.177 5.907 9.042 9.779 4.867 5.263 80.686 24.861 79.959 50.108 10.305 35.603 368.114 611.028 471.200 144.377 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 37.711 17.725 62.477 47.175 38.807 80.403 26.935 29.139 22.400 38.804 24.088 14.717 25.888 400.103 153.426 342.019 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE HIS MAJESTY’S (4TH SECRETARIAT KING) ASSEMBLY NATIONAL OF BHUTAN OF COUNCIL NATIONAL BHUTAN FOR COUNCIL AFFAIRS RELIGIOUS JUDICIARY GROSS NATIONAL HAPPINESS COMMISSION AUDIT ROYAL AUTHORITY SERVICE CIVIL ROYAL COMMISSION OLYMPIC BHUTAN COMMITTEE NATIONAL ENVIRONMENT COMMISSION INSTITUTE OF ROYAL MANAGEMENT CENTRE FOR BHUTAN STUDIES SECRETARIAT CABINET THE OFFICE OF GENERAL ATTORNEY OF UNIVERSITY ROYAL BHUTAN STATISTICAL NATIONAL BUREAU

44 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.07% 7.49% 7.69% 5.01% 6.64% 30.98% 35.90% 32.24% 53.31% 14.62% 56.30% 22.93% 60.36% 25.00% 18.68% 26.95% % VAR % VAR 5.292 0.145 2.885 0.378 4.989 18.377 21.376 71.544 22.803 24.126 49.538 166.469 299.871 568.304 130.301 TOTAL 1,197.629 ------0.000 0.000 0.000 12.509 LEN/ REPAY

0.111 1.918 0.120 2.053 1.259 17.261 17.366 65.708 19.736 19.346 43.490 28.898 160.591 270.109 399.752 1,099.127 CAPITAL AMOUNT OF VARIATION 1.116 4.010 3.374 5.836 0.024 0.832 3.066 4.780 0.267 5.878 3.730 6.048 98.502 29.762 156.043 101.403 CURRENT 7.162 11.123 40.934 38.171 62.659 16.852 16.765 32.535 202.462 281.652 289.457 129.236 353.240 3,592.394 1,305.416 7,994.653 TOTAL

0.000 4,207.352 LEN/REPAY 2.199 3.375 2.788 2.035 21.447 16.061 13.553 28.567 96.453 20.393 28.023 190.582 134.171 435.859 981.471 1,692.732 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 8.924 4.374 22.110 11.881 19.487 49.106 13.477 32.783 14.730 12.142 147.482 260.890 869.557 325.217 1,899.662 2,805.830 CURRENT 7.540 59.311 59.547 16.415 19.737 21.754 82.073 134.203 202.607 304.455 313.583 295.705 483.541 4,790.023 1,605.287 8,562.957 TOTAL

0.000 4,219.861 LEN/REPAY 4.117 5.428 2.899 3.294 38.708 33.427 79.261 47.913 63.883 56.921 190.702 153.907 257.044 705.968 2,791.859 1,381.223 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 4.641 11.905 20.603 26.120 12.298 54.942 14.309 38.661 18.460 18.190 150.548 265.670 899.319 426.620 1,998.164 2,961.873 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE THE OFFICE OF ANTI-CORRUPTION COMMISSION THE OFFICE OF ELECTION COMMISSION NARCOTIC BHUTAN AGENCY CONTROL HIS MAJESTY’S SECRETARIAT INFORMATION BHUTAN COMM. MEDIA AUTHORITY DZONGKHA DEVELOPMENT COMMISSION LAND NATIONAL COMMISSION SERVICES EDUCATION DRUG REGULATORY AUTHORITY OF COUNCIL TOURISM BHUTAN COMMISSION NATIONAL AND FOR WOMEN CHILDREN EDUCATION ROYAL COUNCIL Autonomous for Total Bodies OF HOME MINISTRY AND CULTURAL AFFAIRS OF FINANCE MINISTRY OF FOREIGN MINISTRY AFFAIRS

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 45 5.37% 23.05% 24.46% 26.54% 48.53% 31.24% 33.42% 29.41% 19.21% 24.83% 61.16% 27.40% 16.75% 24.68% 42.76% 33.16% % VAR % VAR 8.751 4.834 0.605 0.525 1.379 5.479 0.873 535.809 339.362 488.769 616.632 400.707 135.228 167.214 TOTAL 1,133.048 4,648.032 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 12.509 LEN/ REPAY 8.688 4.307 0.541 0.485 1.342 5.446 0.799 390.940 301.583 472.634 475.964 375.160 109.047 155.705 1,116.539 3,940.639 CAPITAL AMOUNT OF VARIATION 0.063 0.527 0.065 0.040 0.036 0.033 0.074 11.508 37.779 16.509 16.135 25.547 26.181 144.870 140.668 694.884 CURRENT 2.611 5.558 4.208 7.336 1.760 12.812 10.673 518.407 798.470 324.587 506.106 1,788.276 1,048.222 3,135.722 1,357.042 TOTAL 19,546.358

4,207.352 LEN/REPAY 4.836 2.077 3.679 6.557 1.222 10.715 10.037 776.698 839.680 380.534 470.375 579.699 170.608 139.595 2,779.744 8,365.016 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.722 2.097 0.635 0.534 0.530 0.779 0.538 208.542 355.978 137.873 886.667 218.771 153.979 366.512 1,011.577 6,973.991 CURRENT 3.136 5.587 2.633 11.278 14.309 17.646 12.815 459.815 673.320 2,324.085 1,387.584 4,268.770 1,007.176 1,973.674 1,199.177 TOTAL 24,194.391

4,219.861 LEN/REPAY 2.562 5.021 2.021 13.524 15.022 10.578 12.003 853.168 946.339 954.859 279.655 295.300 1,167.651 1,141.263 4,818.608 CAPITAL 12,305.655 REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.785 2.624 0.700 0.574 0.566 0.812 0.612 246.321 372.487 154.008 244.318 180.160 378.020 1,156.434 1,027.335 7,668.875 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS ECONOMIC OF MINISTRY AND HUMAN WORKS SETTLEMENT OF MINISTRY AND INFORMATION COMMUNICATIONS OF HEALTH MINISTRY OF MINISTRY EDUCATION OF MINISTRY AND HUMAN LABOUR RESOURCES for 10 Ministries Total DZONGKHAG ADMINISTRATION ,CHHUKHA SAMPHELING GEWOG, CHHUKHA BONGO GEWOG, CHHUKHA GEWOG, CHAPCHHA CHHUKHA GEWOG, DUNGNA CHHUKHA GELING GEWOG,CHHUKHA DARLA GEWOG,CHHUKHA GEWOG, GETENA CHHUKHA

46 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 9.15% 1.37% 2.88% 4.26% 3.50% 2.50% 0.61% 1.14% 6.01% 2.47% 23.54% 49.14% 12.33% 40.30% 20.48% 14.54% 39.31% 13.10% 27.38% 31.49% 19.85% % VAR % VAR 1.636 4.521 0.407 4.936 1.788 0.407 0.068 2.814 0.108 0.177 0.141 0.146 0.031 0.069 1.276 0.327 0.174 2.038 1.582 19.322 53.213 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 1.599 3.885 0.375 4.916 1.772 0.386 0.054 2.769 0.051 0.034 0.140 0.121 0.030 0.063 1.265 0.325 0.102 2.010 1.573 11.937 25.856 CAPITAL AMOUNT OF VARIATION 0.011 0.038 0.636 0.032 0.020 7.385 0.016 0.021 0.014 0.045 0.057 0.142 0.001 0.025 0.001 0.006 0.002 0.072 0.028 0.009 27.357 CURRENT 5.315 4.679 2.895 7.312 6.943 2.390 4.877 4.344 3.654 3.971 3.895 5.700 5.010 6.021 3.383 5.123 6.876 4.434 6.389 191.780 352.924 TOTAL

LEN/REPAY 4.745 3.209 2.382 6.515 6.328 1.798 4.186 3.771 3.087 3.403 3.283 5.054 4.431 5.468 2.746 4.495 6.124 3.757 5.707 72.076 110.522 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.569 1.470 0.513 0.797 0.615 0.592 0.691 0.573 0.567 0.569 0.612 0.646 0.579 0.553 0.637 0.628 0.752 0.677 0.682 119.704 242.402 CURRENT 6.951 9.200 3.302 8.731 2.797 4.945 7.158 3.762 4.148 4.036 5.846 5.041 6.090 4.659 5.450 7.050 6.472 7.971 12.248 211.102 406.137 TOTAL

LEN/REPAY 4.011 6.344 7.094 2.757 8.100 2.184 4.240 6.540 3.138 3.437 3.423 5.175 4.461 5.531 4.820 6.226 5.767 7.280 11.431 84.013 136.378 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.711 0.607 2.106 0.545 0.817 0.631 0.613 0.705 0.618 0.624 0.613 0.671 0.580 0.559 0.648 0.630 0.824 0.705 0.691 127.089 269.759 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE BJACHHO GEWOG,CHHUKHA LOKCHINA GEWOG,CHHUKHA GEWOG, METAKHA CHHUKHA PHUENTSHOLING GEWOG, CHHUKHA DZONGKHAG HAA ADMINISTRATION, BJEE GEWOG, HAA GEWOG,HAA KATSHO GEWOG, HAA SOMBAY GEWOG, HAA SAMA USEU GEWOG, HAA GAKEYLING GEWOG, HAA DZONGKHAG PARO ADMINISTRATION, DOBSHARI GEWOG, PARO DOGAR GEWOG, PARO GEWOG, PARO DOTEY GEWOG, PARO HOREY LANGO GEWOG, PARO LUNGYNI GEWOG, PARO GEWOG, PARO NAJA GEWOG, PARO SHABA GEWOG, PARO TSENTO

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 47 32.54% 21.58% 58.84% 47.53% 60.78% 74.86% 65.48% 54.45% 41.80% 40.92% 44.03% 14.06% 74.68% 16.60% 43.76% 77.99% 26.46% 17.25% % VAR % VAR 2.866 4.194 4.612 1.971 3.308 3.921 7.661 1.733 1.949 3.488 0.781 9.033 1.592 4.572 7.066 2.108 45.019 107.896 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 2.837 4.142 4.597 1.969 3.303 3.906 7.658 1.719 1.861 3.463 0.773 9.024 1.574 4.552 7.033 2.091 86.200 30.781 CAPITAL AMOUNT OF VARIATION 0.029 0.052 0.016 0.002 0.005 0.016 0.003 0.015 0.088 0.025 0.008 0.009 0.018 0.021 0.033 0.017 21.696 14.238 CURRENT 1.111 5.940 2.934 5.091 1.272 2.068 6.409 2.414 2.814 4.435 4.776 3.062 7.995 5.877 1.994 5.860 392.027 215.993 TOTAL

LEN/REPAY 5.353 2.141 4.319 0.621 0.387 1.352 5.532 1.787 2.178 3.786 4.177 2.186 7.201 5.226 1.208 5.178 73.593 114.056 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.587 0.793 0.771 0.651 0.724 0.715 0.877 0.626 0.636 0.649 0.599 0.876 0.794 0.650 0.786 0.682 277.971 142.400 CURRENT 8.806 7.128 9.703 3.243 4.419 5.989 4.147 4.763 7.923 5.557 9.587 9.060 7.968 14.070 12.095 10.449 499.923 261.012 TOTAL

LEN/REPAY 8.190 6.283 8.916 2.590 3.690 5.258 3.506 4.039 7.249 4.950 8.775 9.778 8.241 7.269 11.210 13.190 200.256 104.374 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.616 0.845 0.787 0.653 0.729 0.731 0.880 0.641 0.724 0.674 0.607 0.885 0.812 0.671 0.819 0.699 299.667 156.638 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GEWOG, WANGCHANG PARO DZONGKHAG ADMININISTRATION, SAMTSE GEWOG, SAMTSE BARA BIRU GEWOG, SAMTSE GEWOG, CHARGHARY SAMTSE CHENGMARI GEWOG, SAMTSE GEWOG, DENCHUKHA SAMTSE GEWOG, DOROKHA SAMTSE GEWOG, DUMTOE SAMTSE GEWOG, YOEDSELTSE SAMTSE LHARENI GEWOG, SAMTSE UGYENTSE GEWOG, SAMTSE SAMTSE GEWOG, PUGLI SAMTSE GEWOG, SAMTSE SAMTSE GEWOG, SIPSU GEWOG, TADING SAMTSE TENDRU GEWOG, SAMTSE DZONGKHAG ADMINISTRATION, TSIRANG

48 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 2.04% 0.88% 1.52% 11.99% 11.58% 46.98% 28.76% 24.07% 16.46% 15.50% 71.65% 15.19% 20.04% 14.90% 61.02% 31.12% % VAR % VAR 0.482 2.425 1.444 0.101 0.046 1.290 0.589 0.400 0.497 6.122 0.477 0.814 5.176 0.147 1.360 46.403 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 1.311 0.459 2.404 1.427 0.082 0.006 1.239 0.542 0.396 0.486 6.069 0.451 0.812 5.166 0.100 47.669 CAPITAL AMOUNT OF VARIATION 0.011 0.022 0.021 0.017 0.019 0.039 0.051 0.047 0.003 0.053 0.025 0.002 0.010 0.047 0.049 -1.265 CURRENT 3.535 2.736 3.576 4.859 5.169 4.069 2.986 3.052 2.706 2.423 2.661 3.250 3.307 9.556 3.009 265.120 TOTAL

LEN/REPAY 2.114 2.946 2.221 2.976 4.266 4.634 3.526 2.435 2.501 1.919 2.094 2.677 2.742 9.010 2.501 98.458 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.590 0.515 0.600 0.593 0.536 0.543 0.551 0.552 0.592 0.504 0.568 0.573 0.565 0.546 0.508 166.661 CURRENT 4.017 5.161 5.020 4.960 5.215 5.359 3.575 3.452 3.203 8.545 3.138 4.064 8.483 9.703 4.369 311.523 TOTAL

LEN/REPAY 9.110 3.405 4.625 4.403 4.348 4.640 4.765 2.977 2.897 2.600 7.988 2.545 3.489 7.908 3.812 146.127 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.612 0.536 0.617 0.612 0.575 0.594 0.598 0.555 0.603 0.557 0.593 0.575 0.575 0.593 0.557 165.396 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE BETENI GEWOG, TSIRANG DUNGLAGANG GEWOG, TSIRANG BARSHONG GEWOG, TSIRANG GOSELING GEWOG, TSIRANG RANGTHANGLING TSIRANG GEWOG, GEWOG, KIKHORTHANG TSIRANG MENDRELGANG TSIRANG GEWOG, GEWOG, PATALA TSIRANG PHUENTEN CHU TSIRANG GEWOG, SHEMJONG GEWOG, TSIRANG TSHOLINGKHAR TSIRANG GEWOG, GEWOG, TOE TSIRANG TSIRANG DZONGKHAG ADMINISTRATION, DAGANA GEWOG, DORONA DAGANA DRUJEYGANG GEWOG, DAGANA GESARLING GEWOG, DAGANA

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 49 5.11% 9.81% 3.09% 2.80% 8.85% 1.78% 34.88% 16.85% 34.12% 18.92% 34.57% 38.59% 27.14% 57.22% 13.26% 13.92% 15.33% % VAR % VAR 1.533 0.472 0.762 1.400 0.384 0.975 1.323 1.212 0.127 1.300 1.600 1.249 0.427 0.145 0.645 0.054 52.319 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 1.502 0.410 0.728 1.340 0.357 0.961 1.262 1.195 0.072 1.291 1.566 1.224 0.244 0.135 0.632 0.036 54.034 CAPITAL AMOUNT OF VARIATION 0.011 0.032 0.061 0.034 0.060 0.027 0.014 0.061 0.017 0.056 0.009 0.035 0.025 0.184 0.013 0.019 -1.716 CURRENT 2.864 8.753 3.760 2.703 3.529 4.179 2.504 1.928 4.002 3.490 1.197 7.721 2.361 5.035 6.644 2.982 342.235 TOTAL

LEN/REPAY 2.338 8.222 3.201 2.188 2.981 3.618 1.990 1.370 3.482 2.924 0.674 7.146 1.996 4.455 6.067 2.414 128.777 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.525 0.532 0.559 0.515 0.548 0.561 0.514 0.558 0.519 0.566 0.522 0.575 0.364 0.579 0.577 0.567 213.459 CURRENT 4.397 9.225 4.522 4.103 3.913 5.154 3.827 3.140 4.129 4.790 2.797 8.970 2.788 5.180 7.289 3.036 394.554 TOTAL

LEN/REPAY 3.840 8.632 3.929 3.528 3.338 4.579 3.252 2.565 3.554 4.215 2.240 8.370 2.240 4.590 6.699 2.450 182.811 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.557 0.593 0.593 0.575 0.575 0.575 0.575 0.575 0.575 0.575 0.557 0.600 0.548 0.590 0.590 0.586 211.743 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GOSHI GEWOG, DAGANA GEWOG, DAGANA KANA GEWOG, KHEBISA DAGANA LAJAB GEWOG, DAGANA TRASHIDING GEWOG, DAGANA TSENDAGANG GEWOG, DAGANA GEWOG, TSANGKHA DAGANA GEWOG, TSEZA DAGANA DEORALI GEWOG, DAGANA LHAMOIZINGKHA GEWOG, DAGANA GEWOG, NICHULA DAGANA DZONGKHAG ADMINISTRATION, PUNAKHA CHHUBU GEWOG, PUNAKHA GOENSHARI GEWOG, PUNAKHA GEWOG, GUMA PUNAKHA GEWOG, KABJISA PUNAKHA GEWOG, LINGBUKHA PUNAKHA

50 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.11% 5.47% 7.17% 3.01% 19.20% 28.04% 20.00% 15.13% 13.90% 16.15% 30.31% 18.08% 19.90% 18.06% 26.27% 37.65% % VAR % VAR 1.507 0.893 0.268 0.183 0.007 1.039 0.495 0.653 1.049 0.528 0.094 1.223 0.964 1.091 3.314 50.006 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 3.118 1.506 0.883 0.263 0.176 0.007 1.032 0.443 0.582 1.003 0.487 0.067 1.159 0.884 1.020 49.958 CAPITAL AMOUNT OF VARIATION 0.001 0.010 0.005 0.007 0.000 0.007 0.048 0.052 0.071 0.046 0.041 0.027 0.064 0.081 0.071 0.196 CURRENT 6.338 2.293 4.634 2.368 5.936 4.156 3.065 3.391 2.412 2.392 3.035 4.924 4.376 3.064 5.488 280.545 TOTAL

LEN/REPAY 5.694 1.684 3.993 1.784 5.363 3.548 2.480 2.710 1.821 1.801 2.402 4.401 3.801 2.548 5.062 76.131 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.644 0.609 0.641 0.584 0.573 0.608 0.585 0.681 0.591 0.591 0.633 0.523 0.574 0.516 0.426 204.414 CURRENT 7.845 3.186 4.902 2.551 5.943 5.195 3.560 4.044 3.461 2.920 3.129 6.147 5.340 4.155 8.802 330.551 TOTAL

LEN/REPAY 7.200 2.567 4.256 1.960 5.370 4.580 2.923 3.292 2.824 2.288 2.469 5.560 4.685 3.568 8.180 126.089 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.645 0.619 0.646 0.591 0.573 0.615 0.637 0.752 0.637 0.632 0.660 0.587 0.655 0.587 0.622 204.462 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GEWOG, SHENGANA PUNAKHA GEWOG, TALO PUNAKHA GEWOG, TEOWANG PUNAKHA ZOMI GEWOG, PUNAKHA BABI GEWOG, PUNAKHA GEWOG, TOEBI PUNAKHA DZONGKHAG ADMINISTRATION, PHODRANG WANGDUE GEWOG, BJENA PHODRANG WANGDUE DANGCHU GEWOG , PHODRANG WANGDUE GEWOG , DAGA PHODRANG WANGDUE GANGTE GEWOG , PHODRANG WANGDUE GASETSHO GOM GEWOG, WANGDUE PHODRANG GASETSHO WOM GEWOG , WANGDUE PHODRANG KAZHI GEWOG, PHODRANG WANGDUE NAHI GEWOG , PHODRANG WANGDUE NYISHO GEWOG, PHODRANG WANGDUE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 51 4.11% 1.02% 6.08% 0.59% 2.58% 1.01% 23.51% 16.98% 13.76% 34.61% 20.23% 13.94% 32.86% 27.18% 36.70% 53.43% % VAR % VAR 1.165 0.034 1.190 0.787 1.402 1.237 0.400 0.055 0.150 0.051 1.334 1.389 2.466 4.335 14.172 51.940 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 1.094 1.125 0.743 1.294 1.212 6.901 0.387 0.028 0.141 0.050 1.163 1.379 2.435 4.316 -0.087 50.940 CAPITAL AMOUNT OF VARIATION 0.011 0.070 0.121 0.065 0.044 0.108 0.025 7.271 0.013 0.026 0.009 0.001 1.000 0.170 0.031 0.020 CURRENT 3.788 3.289 5.818 4.936 2.648 4.878 9.329 9.197 5.658 5.055 2.725 3.722 4.253 3.779 218.847 320.613 TOTAL

LEN/REPAY 3.217 2.725 5.131 4.335 2.126 4.316 8.603 8.448 4.945 4.334 2.284 3.083 3.635 3.168 84.999 98.764 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.572 0.564 0.687 0.601 0.522 0.562 0.726 0.750 0.713 0.721 0.442 0.638 0.618 0.610 133.848 221.849 CURRENT 5.111 6.115 8.114 4.953 3.323 7.008 5.723 4.050 9.729 9.252 5.808 5.106 4.059 6.719 233.019 372.553 TOTAL

LEN/REPAY 4.311 2.638 6.256 5.078 3.420 5.528 8.990 8.476 5.086 4.384 3.447 4.462 6.070 7.484 91.900 149.704 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.642 0.685 0.752 0.645 0.630 0.587 0.739 0.776 0.722 0.722 0.612 0.649 0.649 0.630 141.119 222.849 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GEWOG, PHANGYUL PHODRANG WANGDUE PHOBJI GEWOG , PHODRANG WANGDUE GEWOG , RUEPISA PHODRANG WANGDUE SEPHU GEWOG , PHODRANG WANGDUE GEWOG , ATHANG PHODRANG WANGDUE THEDTSHO GEWOG , PHODRANG WANGDUE DZONGKHAG ADMINISTRATION, BUMTHANG CHHOEKHOR GEWOG, BUMTHANG CHHUME GEWOG, BUMTHANG GEWOG, TANG BUMTHANG GEWOG, URA BUMTHANG DZONGKHAG ADMINISTRATION, SARPANG BHUR GEWOG, SARPANG CHUZAGANG GEWOG,SARPANG DEKILING GEWOG, SARPANG DOEBAN GEWOG, SARPANG

52 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 7.42% 8.88% 8.71% 4.84% 16.92% 41.72% 34.94% 38.22% 13.38% 20.54% 27.64% 13.10% 18.93% 36.73% 43.37% 30.32% % VAR % VAR 0.927 2.899 3.315 2.863 0.327 0.607 1.123 0.147 0.604 0.476 3.164 2.001 0.439 0.243 3.299 41.222 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 0.923 2.887 3.304 2.861 0.268 0.594 1.105 0.132 0.546 0.470 3.155 1.994 0.437 0.207 3.285 32.880 CAPITAL AMOUNT OF VARIATION 0.011 0.004 0.012 0.002 0.058 0.014 0.017 0.015 8.343 0.058 0.007 0.009 0.008 0.002 0.035 0.014 CURRENT 2.113 4.555 4.049 6.174 4.626 2.350 2.939 1.836 6.199 2.039 5.449 2.613 4.600 4.769 7.584 273.335 TOTAL

LEN/REPAY 3.947 3.412 5.481 4.059 1.586 1.806 2.370 1.313 4.843 1.470 4.773 1.916 3.953 4.156 6.968 94.240 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.608 0.637 0.693 0.567 0.528 0.543 0.570 0.523 1.356 0.568 0.676 0.696 0.647 0.614 0.616 179.094 CURRENT 5.482 6.948 9.489 7.489 2.440 2.957 4.062 1.983 6.803 2.515 8.613 4.614 5.039 5.012 10.883 314.557 TOTAL

LEN/REPAY 4.870 6.299 8.785 6.920 1.854 2.400 3.475 1.445 5.389 1.940 7.928 3.910 4.390 4.363 10.253 127.120 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.612 0.649 0.704 0.569 0.586 0.557 0.587 0.538 1.414 0.575 0.685 0.704 0.649 0.649 0.630 187.437 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GELEPHU GEWOG, SARPANG GEWOG, HILLEY SARPANG JIGMECHOLING GEWOG, SARPANG GEWOG, SARPANGTAR SARPANG SERZHONG GEWOG, SARPANG SINGHI GEWOG, SARPANG UMLING GEWOG, SARPANG GEWOG, TAREYTHANG SARPANG DZONGKHAG ADMINISTRATION, ZHEMGANG BARDO GEWOG, ZHEMGANG GEWOG, BJOKA ZHEMGANG NANGKOR GEWOG, ZHEMGANG GEWOG, NGANGLA ZHEMGANG PHANGKHAR GEWOG, ZHEMGANG SHINGKHAR GEWOG, ZHEMGANG TRONG GEWOG, ZHEMGANG

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 53 1.57% 7.15% 0.13% 3.01% 1.18% 0.22% 0.87% 0.42% 10.99% 48.41% 13.68% 16.23% 15.66% 13.06% 30.41% 24.20% % VAR % VAR 0.135 0.565 5.622 0.010 1.001 0.167 2.333 2.721 3.958 0.138 0.012 0.079 0.047 3.338 25.579 44.253 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 0.117 0.546 5.620 0.008 1.000 0.126 2.288 2.680 3.950 0.120 0.069 0.040 3.296 -0.023 25.793 39.103 CAPITAL AMOUNT OF VARIATION 0.018 0.019 0.002 0.001 0.001 0.041 5.150 0.045 0.041 0.008 0.018 0.035 0.010 0.007 0.043 -0.214 CURRENT 8.488 7.335 5.991 7.654 6.320 5.383 9.056 5.575 9.022 11.601 11.291 12.565 18.107 10.455 207.119 228.419 TOTAL

LEN/REPAY 6.816 6.705 5.400 6.934 5.470 4.794 8.427 5.033 8.420 9.902 11.961 11.016 69.246 89.417 17.550 10.727 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 1.672 0.630 0.591 0.721 0.850 0.589 0.604 0.557 0.629 0.585 0.542 0.602 0.564 0.552 137.873 139.002 CURRENT 8.623 7.900 7.664 7.321 5.550 5.587 9.101 11.613 11.739 11.338 14.898 20.828 13.014 13.793 232.698 272.672 TOTAL

LEN/REPAY 6.933 7.251 6.942 6.470 4.920 5.010 8.489 11.020 11.136 95.039 14.249 20.230 12.377 10.767 13.198 128.520 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 1.690 0.649 0.593 0.722 0.851 0.630 0.649 0.598 0.637 0.603 0.577 0.612 0.571 0.595 137.659 144.152 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GOSHING GEWOG, ZHEMGANG DZONGKHAG ADMINISTRATION, TRONGSA DRAGTENG GEWOG, TRONGSA KORPHU GEWOG, TRONGSA GEWOG, LANGTHEL TRONGSA NUBI GEWOG, TRONGSA GEWOG, TANGBI TRONGSA DZONGKHAG ADMINISTATION, LHUENTSE GANGZUR GEWOG, LHUENTSE GEWOG, JAREY LHUENTSE GEWOG, KHOMA LHUENTSE GEWOG, KURTOE LHUENTSE GEWOG, MINJAY LHUENTSE MINBI GEWOG, LHUENTSE METSHO GEWOG, LHUENTSE TSENKHAR GEWOG, LHUENTSE

54 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 6.03% 6.42% 2.78% 4.97% 3.66% 0.49% 4.35% 8.92% 3.00% 14.10% 27.16% 38.21% 22.45% 18.54% 12.27% 33.45% % VAR % VAR 0.258 1.091 0.297 1.533 0.205 1.803 1.316 0.338 0.338 0.779 0.052 0.410 1.274 0.474 0.194 62.177 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 0.248 1.033 0.288 1.526 0.201 1.777 1.293 0.319 0.336 0.745 0.025 0.407 1.137 0.472 0.180 59.208 CAPITAL AMOUNT OF VARIATION 2.969 0.010 0.058 0.009 0.006 0.004 0.027 0.024 0.019 0.002 0.034 0.027 0.004 0.137 0.003 0.014 CURRENT 4.025 2.925 4.324 2.478 7.168 6.230 5.783 6.462 8.884 5.569 9.032 2.536 4.842 6.283 10.619 378.917 TOTAL

LEN/REPAY 3.545 2.417 3.816 1.924 6.646 5.664 5.260 5.874 8.274 5.062 8.493 2.027 4.304 5.728 10.028 123.973 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.480 0.508 0.508 0.555 0.522 0.565 0.522 0.588 0.610 0.507 0.591 0.538 0.509 0.537 0.555 254.944 CURRENT 4.011 4.283 4.016 4.621 7.373 8.033 7.099 6.800 9.222 6.348 9.442 3.810 5.316 6.477 10.671 441.094 TOTAL

LEN/REPAY 3.793 3.450 4.104 3.450 6.847 7.441 6.553 6.193 8.610 5.807 8.900 3.164 4.776 5.908 10.053 183.181 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.490 0.566 0.517 0.561 0.526 0.592 0.546 0.607 0.612 0.541 0.618 0.542 0.646 0.540 0.569 257.913 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE DZONGKHAG ADMINISTRATION, MONGAR BALAM GEWOG, MONGAR CHALI GEWOG, MONGAR CHASKHAR GEWOG, MONGAR DRAMETSE GEWOG, MONGAR DREPONG GEWOG, MONGAR GONGDUE GEWOG, MONGAR GEWOG, JURMEY MONGAR KENGKHAR GEWOG, MONGAR MONGAR GEWOG, MONGAR GEWOG, NGATSHANG MONGAR SALENG GEWOG, MONGAR SHERIMUNG GEWOG, MONGAR SILAMBI GEWOG, MONGAR THANGRONG GEWOG, MONGAR TSAKALING GEWOG, MONGAR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 55 8.14% 3.45% 4.30% 9.65% 4.98% 24.69% 46.96% 59.53% 34.31% 50.93% 21.12% 46.63% 47.67% 29.16% 46.72% 37.96% % VAR % VAR 0.243 0.120 1.399 0.088 2.243 1.413 4.089 0.495 2.488 2.154 1.064 3.162 1.790 0.516 99.112 33.603 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 3.116 0.195 0.068 1.356 0.050 2.222 1.368 4.041 0.467 2.428 2.123 1.029 1.788 0.500 96.829 31.560 CAPITAL AMOUNT OF VARIATION 0.047 0.053 2.283 0.043 0.039 0.021 0.044 0.048 0.028 0.060 0.031 0.035 0.046 0.002 2.043 0.016 CURRENT 2.736 3.363 1.579 1.969 1.524 2.704 3.940 1.849 2.847 2.364 2.586 3.606 2.926 9.836 302.376 314.456 TOTAL

LEN/REPAY 2.255 2.871 0.979 1.402 0.968 2.080 3.290 1.288 2.281 1.728 2.007 2.977 2.394 9.175 103.688 108.672 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.482 0.491 0.600 0.566 0.556 0.625 0.650 0.561 0.566 0.636 0.579 0.629 0.532 0.661 198.688 205.784 CURRENT 4.117 2.979 3.483 2.978 2.057 3.767 8.029 2.344 5.335 4.518 3.650 6.768 4.716 10.352 401.488 348.059 TOTAL

LEN/REPAY 2.450 2.939 2.335 1.452 3.190 3.448 7.331 1.755 4.709 3.851 3.036 6.093 4.182 9.675 200.517 140.232 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.529 0.544 0.643 0.605 0.577 0.669 0.698 0.589 0.626 0.667 0.614 0.675 0.534 0.677 200.971 207.827 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE TSAMANG GEWOG, MONGAR NARANG GEWOG, MONGAR DZONGKHAG ADMINISTRATION, PEMAGATSHEL CHONGSHING GEWOG, PEMAGATSHEL CHHIMONG GEWOG, PEMAGATSHEL DUNGMIN GEWOG, PEMAGATSHEL KHAR GEWOG, PEMAGATSHEL SHUMER GEWOG, PEMAGATSHEL YURUNG GEWOG, PEMAGATSHEL GEWOG, ZOBEL PEMAGATSHEL DECHELING GEWOG, PEMAGATSHEL NORBUGANG GEWOG, PEMAGATSHEL NANONG GEWOG, PEMAGATSHEL CHHOKHORLING PEMAGATSHEL GEWOG, DZONGKHAG ADMINISTRATION, JONGKHAR SAMDRUP PHUENTSHOTHANG GEWOG, SAMDRUP JONGKHAR

56 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 4.90% 0.25% 4.99% 0.01% 11.81% 16.20% 74.31% 55.02% 41.43% 43.63% 58.46% 47.50% 19.76% 31.01% 10.09% -38.26% % VAR % VAR 0.114 1.275 4.478 3.051 0.014 4.074 2.366 5.508 2.756 1.312 0.001 3.077 2.038 1.569 -0.180 30.078 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 1.255 4.276 0.103 3.048 0.009 4.056 2.354 5.487 2.743 1.256 0.001 3.077 1.978 1.531 -0.206 22.889 CAPITAL AMOUNT OF VARIATION 0.011 0.020 0.202 0.003 0.004 0.018 0.027 0.012 0.021 0.012 7.189 0.056 0.000 0.000 0.061 0.037 CURRENT 6.597 1.548 2.217 2.493 5.414 5.761 0.650 3.057 3.913 3.045 9.793 9.393 4.536 12.496 13.975 572.683 TOTAL

LEN/REPAY 6.065 1.154 1.677 1.842 4.814 5.237 0.506 2.456 3.403 2.526 9.180 8.719 3.932 11.702 13.314 203.366 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.532 0.394 0.540 0.651 0.601 0.524 0.143 0.601 0.510 0.520 0.613 0.674 0.794 0.603 0.662 369.317 CURRENT 7.872 6.026 2.331 5.544 5.428 9.835 0.470 5.423 9.421 5.801 9.394 6.574 11.105 15.573 15.544 602.761 TOTAL

LEN/REPAY 7.320 5.430 1.780 4.890 4.823 9.293 0.300 4.810 8.890 5.269 8.720 5.910 10.436 14.779 14.845 226.255 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.552 0.596 0.551 0.654 0.605 0.542 0.170 0.613 0.531 0.532 0.669 0.674 0.794 0.664 0.699 376.506 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GWEOG, PEMATHANG JONGKHAR SAMDRUP GOMDAR GEWOG, JONGKHAR SAMDRUP LANGCHENPHU GEWOG, SAMDRUP JONGKHAR LAURI GEWOG, JONGKHAR SAMDRUP GEWOG, MARTSHALLA JONGKHAR SAMDRUP ORONG GEWOG, JONGKHAR SAMDRUP SAMRANG GEWOG, JONGKHAR SAMDRUP GEWOG, SERTHI JONGKHAR SAMDRUP DEOTHANG GEWOG, SAMDRUPJONGKHAR GEWOG, WANGPHU SAMDRUPJONGKHAR DZONGKHAG ADMINISTRATION, TRASHIGANG GEWOG, BARTSHAM TRASHIGANG BIDUNG GEWOG, TRASHIGANG KANGLUNG GEWOG, TRASHIGANG GEWOG, KANGPARA TRASHIGANG KHALING GEWOG, TRASHIGANG

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 57 3.29% 9.92% 1.02% 7.34% 31.39% 32.46% 24.21% 13.50% 12.15% 12.05% 24.19% 25.32% 32.03% 53.52% 14.58% 24.86% % VAR % VAR 0.119 0.810 1.514 2.083 3.603 0.594 1.387 1.475 1.087 0.907 1.641 0.647 0.658 0.913 58.202 10.426 TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 LEN/ REPAY 0.578 1.460 2.078 3.573 0.585 1.367 0.062 1.370 1.036 0.861 1.639 0.609 0.630 0.901 57.427 10.425 CAPITAL AMOUNT OF VARIATION 0.232 0.054 0.006 0.031 0.009 0.020 0.057 0.105 0.051 0.046 0.775 0.002 0.039 0.001 0.028 0.012 CURRENT 3.309 4.335 5.397 8.888 6.622 4.841 1.374 9.056 3.857 2.757 11.278 11.559 23.798 10.667 13.721 182.411 TOTAL

LEN/REPAY 2.729 3.617 4.795 8.210 8.704 5.984 4.129 0.861 8.321 3.236 2.188 21.208 10.583 10.910 13.039 71.933 CAPITAL ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 2.590 0.580 0.717 0.694 0.602 0.678 0.649 1.963 0.682 0.638 0.712 0.512 0.735 0.621 0.569 110.478 CURRENT 4.823 6.418 5.991 7.529 6.482 2.021 4.515 3.670 11.678 24.608 14.881 10.275 12.142 14.808 19.482 240.613 TOTAL

LEN/REPAY 4.189 5.695 5.380 9.577 6.845 5.768 1.470 3.866 3.089 21.786 14.156 10.972 10.074 14.075 18.746 129.360 CAPITAL REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.611 2.822 0.634 0.723 0.725 0.698 0.706 2.068 0.733 0.684 0.714 0.551 0.736 0.649 0.581 111.253 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE LUMANG GEWOG, TRASHIGANG MERAK GEWOG, TRASHIGANG GEWOG, PHONGMEY TRASHIGANG RADHI GEWOG, TRASHIGANG SAKTEN GEWOG, TRASHIGANG SAMKHAR GEWOG, TRASHIGANG SHONGPHU GEWOG, TRASHIGANG THRIMSHING GEWOG, TRASHIGANG UZORONG GEWOG, TRASHIGANG GEWOG, YANGNEER TRASHIGANG DZONGKHAG ADMINISTRATION, THIMPHU CHANG GEWOG, THIMPHU GEWOG, DAGALA THIMPHU GEWOG, GAYNEY THIMPHU GEWOG, KAWANG THIMPHU LINGSHI GEWOG, THIMPHU

58 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 4.89% 0.30% 0.03% 6.87% 4.61% 7.33% 9.79% 11.32% 47.92% 45.39% 44.40% 10.18% 56.66% 62.73% 37.96% 30.95% 26.04% 16.48% 19.35% % VAR % VAR 2.835 1.227 1.662 8.912 2.262 2.144 1.919 1.238 0.195 0.016 0.002 0.221 0.266 0.198 1.000 0.976 31.253 TOTAL 1,361.796 7,207.459 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 12.509 LEN/ REPAY 2.820 1.214 1.354 4.571 2.237 2.098 1.888 1.201 0.177 0.000 0.001 0.220 0.264 0.170 1.000 1.002 26.338 1,228.671 6,268.438 CAPITAL AMOUNT OF VARIATION 0.015 0.013 0.308 4.342 0.025 0.046 0.031 0.036 4.915 0.018 0.016 0.001 0.001 0.002 0.029 0.000 -0.026 926.511 133.124 CURRENT 3.081 1.476 2.082 1.730 1.274 3.137 2.761 3.799 5.250 5.921 2.995 5.504 2.507 2.841 9.002 78.652 244.730 6,900.426 TOTAL 30,039.178

0.000 4,207.352 LEN/REPAY 1.511 2.274 0.931 1.101 0.694 2.529 2.163 3.189 4.675 5.249 2.468 4.862 1.950 2.228 8.384 23.277 86.082 2,871.395 CAPITAL 12,929.143 ACTUAL ANNUAL EXPENDITURE ANNUAL ACTUAL 0.807 0.545 0.571 0.629 0.580 0.608 0.599 0.610 0.575 0.672 0.527 0.642 0.556 0.613 0.618 55.374 158.648 4,029.032 12,902.684 CURRENT 5.916 2.703 3.744 3.992 3.418 5.056 3.999 3.994 5.266 5.923 3.216 5.770 2.705 3.841 9.978 87.564 275.983 8,262.223 TOTAL 37,246.637

0.000 4,219.861 LEN/REPAY 5.094 2.145 2.865 3.338 2.792 4.417 3.364 3.366 4.675 5.250 2.688 5.126 2.120 3.228 9.386 27.848 112.420 4,100.067 CAPITAL 19,197.581 REVISED BUDGET APPROPRIATIONS REVISED BUDGET 0.822 0.558 0.879 0.654 0.626 0.639 0.635 0.628 0.591 0.673 0.528 0.644 0.585 0.613 0.592 59.716 163.563 4,162.156 13,829.195 CURRENT ADMINISTRATIVE UNIT ADMINISTRATIVE GEWOG, MEWANG THIMPHU NARO GEWOG, THIMPHU THIMPHU SOE GEWOG, DZONGKHAG GASA ADMINISTRATION, KHAME GEWOG, GASA GEWOG, GASA KHATOE GEWOG, GASA LAYA GEWOG, GASA LUNANA DZONGKHAG ADMINISTRATION, TRASHIYANGTSE BUMDELING GEWOG, TRASHIYANGTSE JAMKHAR GEWOG, TRASHIYANGTSE KHAMDANG GWOG, TRASHIYANGTSE RAMJAR GEWOG, TRASHIYANGTSE GEWOG, TOETSHO TRASHIYANGTSE GEWOG, TONGSHANG TRASHIYANGTSE GEWOG, YALLANG TRASHIYANGTSE GEWOG, YANGTSE TRASHIYANGTSE for 20 Dzongkhags Total Total

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 59 SCHEDULE 2: SCHEDULE OF EXPENDITURE SUMMARY BY OBJECT CLASS FOR FY 2008-2009 & FY 2009-2010 OBJECT (Nu. in millions) EXPENDITURE HEAD CODE 2008-2009 2009-2010 % Variance CURRENT EXPENDITURE 1.01 Pay & Allowances 4,092.427 5,101.784 24.66% 2.01 Other Personnel Emoluments 468.011 497.459 6.29% 3.01 Medical Benefits – Incountry 0.289 3.603 1146.85% 3.02 Medical Benefits - Outside Bhutan 137.710 164.077 19.15% 4.01 Special Allowance 57.750 58.522 1.34% 4.02 Special Allowance - Kidu/Pensioners 2.287 2.028 -11.33% 5.01 Stipends 316.034 367.592 16.31% 11.01 Travel – Incountry 1,012.068 1,165.919 15.20% 11.02 Travel - Outside Bhutan 120.316 163.165 35.61% 12.01 Utilities -Telephones, Telex, Fax, E-mail, Internet 107.943 128.033 18.61% 12.02 Utilities -Telegram, Wireless Transmission, Postage 22.995 23.662 2.90% 12.03 Utilities - Electricity, Water, Sewerage 77.697 103.958 33.80% 12.04 Utilities – Others 0.000 0.033 0.00% 12.05 Utilities – Fuelwood 39.696 42.739 7.67% 13.01 Rental of Properties – Buildings 76.158 108.920 43.02% 13.02 Rental of Properties – Vehicles 11.775 9.969 -15.34% 13.03 Rental of Properties – Others 0.001 1.761 175978.21% 13.04 Rental of Properties - Fur., Equipments & Land 0.114 0.201 75.93% 14.01 S & M - Office Supplies, Printing, Publications 236.064 238.439 1.01% 14.02 S & M - Medicines & Laboratory Consumables 248.112 257.006 3.58% 14.03 S & M - Fert. Chemicals, Manures, Innoculants 6.266 6.462 3.13% 14.04 S & M - Seeds, Seedlings 22.963 32.063 39.63% 14.05 S & M - Animal Feeds 29.385 34.027 15.80% 14.06 S & M - Uniforms, Extension Kits, Linens 60.222 72.108 19.74% 14.07 S & M - Txt Books, Lib. Books,Stat& Sports Item 175.757 243.536 38.56% 14.08 S & M – Others 1.780 2.023 13.67% 14.09 S & M - Patient diet 84.544 16.473 -80.52% 14.10 S & M – Ration 1.339 83.594 6142.99% 15.01 Maintenance of Property – Buildings 84.567 99.125 17.21% 15.02 Maintenance of Property – Vehicles 204.735 235.928 15.24% 15.03 Maintenance of Property – Roads 111.099 118.023 6.23% 15.04 Maintenance of Property – Bridges 3.801 3.819 0.47% 15.05 Maintenance of Property – Equipment 54.487 62.003 13.79% 15.06 Maintenance of Property – Plantations 7.900 11.897 50.60% 15.07 Maintenance of Property – Computers 16.204 16.494 1.79% 15.08 Maintenance of Property – Others 0.050 0.120 140.00% 15.09 Maintenance of Property - Water supply, Sewerage 1.154 2.417 109.42%

60 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 OBJECT (Nu. in millions) EXPENDITURE HEAD CODE 2008-2009 2009-2010 % Variance 17.01 Op. Exp. – Advertising 31.401 36.931 17.61% Op. Exp. - Taxes, Duties, Roy.,Handl.,& Bnk 17.02 26.386 60.474 129.19% Charges 17.03 Op. Exp. – Transportation 49.569 59.953 20.95% 17.04 Op. Exp. - Energy/Propulsion Charges 0.956 0.794 -16.95% 17.06 Op. Exp. - Items for Processing/ Manufacturing 2.973 6.481 117.99% 17.07 Op. Exp. – Others 0.773 0.406 -47.45% 17.08 Op. Exp. - Incountry Meetings and Celebration 288.098 271.261 -5.84% 17.09 Op. Exp. - Survey/Census 4.152 36.339 775.22% 18.01 Hospitality & Entertainment 86.464 96.696 11.83% 19.01 Write Off - Stocks, Loss of Cash/Goods 0.671 0.737 9.85% 21.01 Current Grants - Individuals/Non-profit Orgs. 191.606 202.478 5.67% 21.02 Current Grants – Sungchop 137.961 151.771 10.01% 21.03 Current Grants - Rural Life Insurance Scheme 28.140 42.454 50.87% 22.01 Current Grants-Financial Institutions 5.159 0.000 -100.00% 22.02 Current Grants - Non-Financial Institutions 244.548 244.118 -0.18% 24.01 Subscriptions to International Organisation 38.275 41.187 7.61% 24.03 Contributions - Provident Fund 235.218 333.305 41.70% 25.01 Retirement Benefits 61.551 95.140 54.57% 31.01 Interest Payment – Internal 78.559 70.103 -10.76% 31.02 Interest Payment – External 1655.273 1,673.079 1.08% TOTAL CURRENT EXPENDITURE 11,061.433 12,902.684 16.65% CAPITAL EXPENDITURE 41.01 Acquisition of Immobile Property – Land 29.157 18.677 -35.94% 41.02 Acquisition of Immobile Property – Buildings 13.527 13.751 1.65% 45.01 Training - Human Resource Development 603.020 552.978 -10.13% 45.02 Training – Others 335.720 610.264 81.81% 51.01 Exp. on Structure – Buildings 2,002.521 2,869.736 43.31% 51.02 Exp. on Structure - Roads(incl.culverts,drains) 1,845.820 3,589.633 94.47% 51.03 Exp. on Structure – Bridges 145.312 209.669 44.29% 51.04 Exp. on Structure - Irrigation Channels 54.734 90.997 66.25% 51.05 Exp. on Structure - Drainage Systems 24.773 11.279 -54.47% 51.06 Exp. on Structure - Water Supply & Sanitation 250.390 312.287 24.70% 51.07 Exp. on Structure – Plantations 30.575 43.746 43.08% 51.08 Exp. on Structure – Others 368.758 420.304 13.98% 52.01 Plant & Equipt. – Roads 1.879 2.807 49.39% 52.02 Plant & Equipt. - Power Generation 31.106 22.079 -29.02% 52.03 Plant & Equipt. - Power Trans. & Dist. 31.592 10.284 -67.45% 52.04 Plant & Equipt. – Telecommunications 14.138 27.609 95.28% 52.05 Plant & Equipt. - Agricultural Machineries 6.487 31.600 387.12%

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 61 OBJECT (Nu. in millions) EXPENDITURE HEAD CODE 2008-2009 2009-2010 % Variance 52.06 Plant & Equipt. – Livestock 12.792 20.908 63.44% 52.07 Plant & Equipt. - Hospital/Lab. Equipment 231.450 179.052 -22.64% 52.08 Plant & Equipt. - General Tools, Instruments 359.732 616.368 71.34% 53.01 Purchase of Vehicles 151.478 351.821 132.26% 54.01 Furniture 137.781 274.592 99.30% 54.02 Office Equipment 129.951 318.683 145.23% 54.03 Computers & Peripherals 186.736 172.398 -7.68% 55.01 Professional Services 369.326 1,024.056 155.85% 61.01 Capital Grants - Individuals/Non-Profit Orgns. 79.927 502.820 529.10% 61.02 Capital Grants – Sungchop 8.510 0.000 -100.00% 62.01 Capital Grants - Financial Institutions 3.764 28.419 655.02% 62.02 Capital Grants - Non-Financial Institutions 1,795.330 113.655 -93.67% 63.01 Acquisition of Equities/Shares 572.858 488.670 -14.70% TOTAL CAPITAL EXPENDITURE 9,829.144 12,929.143 31.54% LENDING EXPENDITURE 65.02 Loans – Enterprises 92.815 1,471.826 1485.76% TOTAL LENDING 92.815 1,471.826 1485.76% REPAYMENT EXPENDITURE 70.01 Repayment of Debt Principal – Internal 175.302 672.815 283.80% 70.02 Repayment of Debt Principal – External 1,876.330 2,062.710 9.93% TOTAL REPAYMENT 2,051.632 2,735.525 33.33% GRAND TOTAL 23,035.024 30,039.178 30.41%

62 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

0.00% % of Total 3.411 0.014 0.014 0.365 0.582 6.131 69.253 560.532 TOTAL 11.072 11.072 2.966 3.476 6.587 0.940 10.280 16.867 13.914 12.216

3.411 2.966 3.476 6.587 0.940 8.345 11.072 10.280 16.867 13.914 12.216 KIND 557.128 Nu. in millions 0.014 0.014 0.365 0.582 3.404 69.253 CASH (2.214) TOTAL AADB TOTAL 4766) PROJECT NAME Damaged caused by Earthquake Strengthening Public Financial Management Capacity Building of NEC in Climate Change the Towards Adopting the Supply and Use Framework on RETA Accounts (SNA) 1993 System of National Micro, Small & Medium Enterprise Sector Development Program Green Power Development Project (RE-IV) Strengthening of the Credit Information Bureau Strengthening Public Financial Management Preparing the Bhutan Power Development Project Promotion of Clean Power Export Development Accelarated Rural Electrification (TA 7318) Rural Renewable Energy Development (TA 4837) Program (TA Preparing the SME/Microenterprise Dev. 7128) Road Network Project II (TA 4844) (TA Capacity building for Urban Municipal Plg & Gov. Asset Management Capacity Building in Road Safety &

2527 2466 2548 2431 2235 2414 2508 2466 2587 2590 2661 2664 2662 2589 2663 2660 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE SCHEDULE 3: SCHEDULE OF INTERNATIONAL ASSISTANCE (GRANTS) RECEIVED DURING THE FISCAL YEAR 2009-2010 : BY DONOR YEAR 2009-2010 : BY (GRANTS) RECEIVED DURING THE FISCAL ASSISTANCE SCHEDULE 3: OF INTERNATIONAL MINISTRY OF HOME AND CULTURAL AND CULTURAL OF HOME MINISTRY AFFAIRS AUTHORITY AUDIT ROYAL COMMISSION ENVIRONMENT NATIONAL BUREAU STATISTICAL NATIONAL OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- ADB AADB DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 63

6.08% 0.06% % of Total 0.449 0.340 0.008 0.705 0.046 0.468 0.471 0.200 1.240 3.349 6.486 0.508 1.393 19.059 13.658 63.996 62.367 34.665 648.366 TOTAL (0.786)

- KIND 647.202 Nu. in millions 0.449 0.340 0.008 0.705 0.046 0.468 0.471 0.200 1.240 3.349 6.486 0.508 1.393 19.059 91.238 13.658 63.996 62.367 34.665 CASH (0.786) TOTAL ADB TOTAL TOTAL ADHOC TOTAL PROJECT NAME SASEC Information Highway Project Assistance for the Rural Skills Development Project 7128) Road Network Project II (TA Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Assistance for Individual Donors Adhoc Support to Judiciary of Bhutan Local Governance Support Programme Management and Tourism Capacity Development for Hotel & (HTMTI) Training Technical Inst-Reconstruction & Training Mngt. Tourism Hotel & Upgrading Local Governance Support Programme Support ot Mitigate Disaster caused by Floods in Bhutan Forest Research for Development Partnership (FORED)

2118 2544 2629 1650 1650 1650 1650 1650 1650 1650 1650 2486 2372 2193 2318 2372 2517 2438 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF INFORMATION AND OF INFORMATION MINISTRY COMMUNICATIONS AND HUMAN OF LABOUR MINISTRY RESOURCES ZHEMGANG ADMINISTRATION, DZONGKHAG OF BHUTAN UNIVERSITY ROYAL BUREAU STATISTICAL NATIONAL OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY AND OF INFORMATION MINISTRY COMMUNICATIONS OF EDUCATION MINISTRY JUDICIARY HAPPINESS GROSS NATIONAL COMMISSION OF BHUTAN COUNCIL TOURISM OF BHUTAN COUNCIL TOURISM AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- ADHOC DONOR AUSTRIAN

64 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

2.43% 0.01% 0.01% 0.01% % of Total 4.225 0.376 1.148 1.524 1.072 1.072 0.717 0.717 1.095 2.650 2.000 1.405 5.043 0.300 1.750 1.151 32.472 46.577 259.074 TOTAL - - - -

KIND Nu. in millions 4.225 0.376 1.148 1.524 1.072 1.072 0.717 0.717 1.095 2.650 2.000 1.405 5.043 0.300 1.750 1.151 32.472 46.577 259.074 CASH TOTAL BF TOTAL TOTAL BHTF TOTAL TOTAL AUSTRLIA TOTAL TOTAL AUSTRIAN TOTAL PROJECT NAME Tender Preparation & related technical backstopping services for Tender Dagachhu Hydropower Project (HPP) Capacity Development for Department of Energy Rural Electrification VI – Phobjikha Australia Improving Mandarin Production in Bhutan & Australia Improving Mandarin Production in Bhutan & Dzong and Drametse Lhakhang in Trashigang Restoration of Mongar Improving Emergency Medical Services Masters Degree in Environmental Management & Development Bio-prospecting Project at the National Biodiversity Center Indigenous Wildlife repellents for crop protection Bachelor of Science Degree in Wildlife Management Centennial Park Ph. II Management Planning of Wangchuck Sound and Light Fencing for Human Wildlife Conflict Management through Plantation Tsenden Conservation & Protection of Local Program Tsachu Development of Chubu

2192 2194 2371 2142 2142 2570 2418 2623 2563 2561 2506 2510 2513 2516 2562 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF ECONOMIC AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AND CULTURAL OF HOME MINISTRY AFFAIRS OF HEALTH MINISTRY AUTHORITY AUDIT ROYAL AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY

BF -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- BHTF BTFEC DONOR AUSTRALIA

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 65

0.15% 0.02% 0.09% 0.00% % of Total 0.113 3.811 0.300 0.477 1.985 1.985 3.408 3.372 9.096 0.089 0.089 8.516 16.170 15.090 13.790 TOTAL (1.608) (2.657) (0.028) (6.724) - - KIND

Nu. in millions 0.113 3.811 0.300 0.477 1.985 1.985 3.408 3.372 9.096 0.089 0.089 8.516 16.170 15.090 13.790 CASH (1.608) (2.657) (0.028) (6.724) Total CEFP Total TOTAL BTFEC TOTAL TOTAL CU:USA TOTAL TOTAL CANADA TOTAL PROJECT NAME Shelter For Children in difficult Circumstances Transit

A Prescribed Burning Trial and Forest Fire Volunteer Program and Forest Fire Volunteer Trial Prescribed Burning Partial Support for Post Graduate Study in Place based Education (2 teachers) “HOPE” First Rounds of Projects First Rounds of Projects First Rounds of Projects First Rounds of Projects First Rounds of Projects - Ring Research Capacity Tree Development Broad Program of Building in Bhutan Secretariat and it’s Strengthening of NA Good Governance Support Progamme - Ph III Capacity Strengthening of DADM EUSPS (PCU) Good Governance Support Programme (Phase III) to LGSP Institutional Strengthening Of GNHC Secretariat

2568 2496 2552 2168 2168 2168 2168 2168 2236 1930 2346 1876 2044 2400 2553 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY OF EDUCATION MINISTRY AND COMMISSION FOR WOMEN NATIONAL CHILDREN INSTITUTE OF MANAGEMENT ROYAL OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY ADMINISTRATION, DZONGKHAG TRASHIYANGTSE AGRICULTURE OF MINISTRY OF BHUTAN ASSEMBLY NATIONAL JUDICIARY HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- CEPF DONOR CU:USA DANIDA CANADA

66 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

% of Total 6.119 3.400 7.341 3.584 1.580 2.294 2.964 9.176 2.029 5.995 9.176 0.927 3.275 13.276 27.435 25.385 TOTAL (3.453) (0.073)

KIND Nu. in millions 6.119 3.400 7.341 3.584 1.580 2.294 2.964 9.176 2.029 5.995 9.176 0.927 3.275 13.276 27.435 25.385 CASH (3.453) (0.073) PROJECT NAME Capacity Dev. for Mainstreaming Env. Climate Change & Poverty for Mainstreaming Env. Capacity Dev. Concerns in Policies, Prog. & Plans Good Governance - Support to RCSC Environment & Urban Sector Programme Support (NEC) Sunkosh River & Development of the Dhamdum Industrial Estate at Samtse Area Network for Royal University of Establishment of Wide Bhutan Good Governance Support Programme (Phase III) Civil Society Inst.Strngt. & Cap. Enchancement of N.L. Ph2 Ailia Reconstruction Recovery and Reconstruction of Education Health Facilities after the Earthquakes Fiscal Framework Term Support for Development of Medium Support for Capacity Development & Strengthening Public Financial Management System Good Governance - Support to BBS Capacity Development & Financial Decentralization at Local Levels Agro Industries Limited Institutional Capacity Building of Bhutan Support for Capacity Development & Strengthening Public Financial Management System Environment & Urban Sector Programme Support (MoA) EUSPS (PCU) Adaptive Capacity to Climate Change Support of Enhancing 1154 2572 1587 1784 2514 1987 2519 2525 2576 2416 2504 1590 2049 2381 2504 1785 2044 2384 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE GROSS NATIONAL HAPPINESS GROSS NATIONAL COMMISSION COMMISSION SERVICE CIVIL ROYAL COMMISSION ENVIRONMENT NATIONAL COMMISSION ENVIRONMENT NATIONAL OF BHUTAN UNIVERSITY ROYAL AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 67

3.43% 0.20% 0.06% % of Total 4.200 4.588 1.100 8.042 0.516 6.240 6.240 2.273 8.603

32.116 83.767 42.406 42.406 36.000 21.759 21.759 52.376 (1.371) 366.189 TOTAL (36.000)

KIND Nu. in millions 4.200 4.588 1.100 8.042 0.516 6.240 6.240 2.273 8.603 32.116

83.767 42.406 42.406 36.000 21.759 21.759 52.376 (1.371) 366.189 CASH (36.000) TOTAL EEC TOTAL TOTAL DHPC TOTAL TOTAL DANIDA TOTAL PROJECT NAME Support of Enhancing Adaptive Capacity to Climate Change Support of Enhancing & Forestry Inst. of Env. Inst. Strengthening of Ugyen Wangchuck Studies Environment & Urban Sector Programme Support (MTI) River Flood Mitigation & Toorsa Detailed Engineering Study on Reclamation Environment & Urban Sector Programme Support (MoWHS) Environment & Urban Sector Programme Support (Dzongkhag Towns) International Media Support Social Section Programme Suppoer Social Section Programme Suppoer Education Sector Programme Support Education Sector Programme Support (Comp 1- Budgetary Support) Social Sector Programme Support - Component 2 MoLHR Fees & Charges for External Loans to Corporations Medicine Plants Project Phase II Brahmatwinn Project Agriculture Production Sector Project Support to Agriculture Production Sector Project Support to

2119 2384 1986 1786 1984 1787 1788 2565 2241 2241 1708 1909 2242 2515 1574 2121 2121 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND OF INFORMATION MINISTRY COMMUNICATIONS OF HEALTH MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY AND HUMAN OF LABOUR MINISTRY RESOURCES AGRICULTURE OF MINISTRY OF BHUTAN UNIVERSITY ROYAL AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY

EEC -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DHPC EURCO DONOR

68 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

0.75% 0.15% 0.01% 0.02% % of Total 1.194 2.232 0.376 0.005 1.039 0.160 0.621 0.694 0.694 1.748 1.748 11.957 15.497 79.943 16.234 TOTAL (0.119) (0.019) (0.018)

KIND Nu. in millions 1.194 2.232 0.376 0.005 1.039 0.160 0.621 0.694 0.694 1.748 1.748 11.957 15.497 79.943 16.234 CASH (0.018) (0.119) (0.019) TOTAL FAO TOTAL TOTAL GAVI TOTAL TOTAL EURCO TOTAL TOTAL FRANCE TOTAL PROJECT NAME Support to Livestock Sector in Bhutan Realising DREAMS Project Population under ISFP Input Supply to Vulnerable Regional Project for the Conservation and Sustainable use of Asia PGR in - Strengthening Seed Sector Program for Food & Security FNPP Alleviation & Poverty Analysis to Develop Dairy Sector Master Plan Chain Yak - FNPP Agro Biodiversity for Food Security and Poverty Reduction Forward for Management Planning for a Major River Basin: Way Sustained Multiple Benefits. Aromatic & Natural Dye Organic Pro. of Underutilized Medicinal, Asia in South Plants Prg. for SRL Population under ISFP Input Supply to Vulnerable Asia Pro Poor Livestock Policy Programme (SAPPLPP) South Extension Research Communication Network Virtual Relief works in connection with the recent earthquake Health Systems Strengthening

1981 2630 2406 2541 2132 2133 2136 2137 2185 2406 2175 1554 2578 2296 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AND CULTURAL OF HOME MINISTRY AFFAIRS OF HEALTH MINISTRY

FAO -do- -do- -do- -do- -do- -do- -do- -do- -do- GAVI -do- -do- DONOR FRANCE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 69

1.22% 0.87% 0.02% % of Total 4.172 1.044 4.502 3.663 4.352 5.741 4.385 4.700 0.630 3.625 5.103 8.836 1.901 2.181 2.181 74.231 19.650 30.671 12.726 33.451 92.689 57.165 130.695 TOTAL

KIND Nu. in millions 4.172 1.044 4.502 3.663 4.352 5.741 4.385 4.700 0.630 3.625 5.103 8.836 1.901 2.181 2.181 74.231 19.650 30.671 12.726 33.451 92.689 57.165 130.695 CASH TOTAL GEF TOTAL TOTAL GOC TOTAL TOTAL GFATM TOTAL PROJECT NAME Second National Communication to UNFCCC GLOF Projects GLOF Projects Sustainable Land Management Project Sustainable Land Management Project Integrated Livestock & Crop Conservation Project Implementation of Biosafety Framework Sustainable Land Management Project Integrated Livestock & Crop Conservation Project GLOF Projects GLOF Projects GLOF Projects Burden Ph II Tuberculosis Renewed Strategy to Reduce A TB COntrol in Bhutan Strengthening Quality & Other Youth Scaling up HIV Prevention Services among Population Groups through Multi Se Vulnerable Strengthening Malaria Prevention and Control in Bhutan CCM/PCM Secretriat Funding for Bhutan Strengthening Malaria Prevention and Control in Bhutan in Bhutan Against Women Curbing Violence Buddhist College Tango Expansion of

2112 2152 2294 2294 2013 2096 2151 2594 2096 2151 2294 2294 2294 2166 2207 2342 2574 2342 2409 2274 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE NATIONAL ENVIRONMENT COMMISSION ENVIRONMENT NATIONAL AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY AND COMMISSION FOR WOMEN NATIONAL CHILDREN AFFAIRS FOR RELIGIOUS COUNCIL

GOI GEF -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- GOC -do- -do- -do- -do- -do- GFATM DONOR

70 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

% of Total 8.660 2.000 5.353 5.566 11.060 25.500 19.600 44.587 36.544 19.681 75.000 12.601 20.000 48.532 48.532 185.033 260.291 250.000 661.430 358.414 168.600 159.000 TOTAL

KIND Nu. in millions 8.660 2.000 5.353 5.566 11.060 25.500 19.600 44.587 36.544 19.681 75.000 12.601 20.000 48.532 48.532 185.033 260.291 250.000 661.430 358.414 168.600 159.000 CASH PROJECT NAME Construction of Anim Sherda (Nunnery), Mongar Construction of Infrastructure Development Construction of Supreme Court Construction of Sub-District Courts Post Graduate Scholarship Infrastructure for ILCS Education Tertiary Expansion of Strengthening of Office for Election Commission Earthquake Damage Restorations TV Centre –BBS Procurement of Equipment for Marketing Programme Strengthening of Livestock Development Initiative Hydrometeorological Services for GOI (672 MW) for Mangdechhu HPP DRP for Punatsangchhu II (992 MW) DRP for Chakharchhu I (Digala) 670 MW DRP (486 MW) of Khllonhchhu (Gomkora) HEP DRP Gyelposhing - Nganglam Road Gyelposhing - Nanglam Road Gomphu-Panbang Road Highway Widening Gelephu -Trongsa Highway Widening Gelephu -Wangdue 2275 1626 2272 2273 1996 2250 2289 2277 2560 2279 2245 1894 0212 2281 2282 2284 2286 1605 2257 2258 2262 2263 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE COUNCIL FOR RELIGIOUS AFFAIRS FOR RELIGIOUS COUNCIL JUDICIARY JUDICIARY JUDICIARY COMMISSION SERVICE CIVIL ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL THE ELECTION COMMISSION OFFICE OF AND CULTURAL OF HOME MINISTRY AFFAIRS OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 71

% of 32.03% Total 8.000 2.800 2.500 1.300 6.140 8.083 8.083 11.000 98.758 30.000 48.732 77.595 118.050 823.567 126.000 155.439 TOTAL 3,742.052 (6.600) (53.931)

98.758 KIND 823.567 922.325

Nu. in millions 8.000 2.800 2.500 1.300 6.140 8.083 8.083 11.000 30.000 48.732 77.595 118.050 126.000 155.439 CASH 2,819.727 (6.600) (53.931) TOTAL GOI TOTAL PROJECT NAME Babesa – Phuntsholing Highway double laning Alignment Damchu – Chukha Road Enhancement of Emergency Response Capability/Expansion Airport Paro Implementation of National Broadband Master-Plan Borne Disease Control Vetor Undergraduate Scholarships in Critical fields & areas (425 Scholarships) Institute and 1 Training Construction of 3 new Vocational of Zorig Chusum Education) Human Resource Development (Vocational Education) Human Resource Development (Vocational Education) Human Resource Development (Vocational Town Development of Haa Consolidation of Education Facilities Construction of New Zhirim Lobda Construction of New Zhirim Lobdra at Phochu Dumra Infrastructure Development for RIM Thimphu at Cultural Construction of National Conservation Lab. Centre Site Sherubtse College Technology College of Science and

2259 2260 2270 2267 2247 2252 2254 2253 2253 2253 2271 2251 2421 2580 2430 2427 2456 2457 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF WORKS AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND OF INFORMATION MINISTRY COMMUNICATIONS AND OF INFORMATION MINISTRY COMMUNICATIONS OF HEALTH MINISTRY OF EDUCATION MINISTRY AND HUMAN OF LABOUR MINISTRY RESOURCES AND HUMAN OF LABOUR MINISTRY RESOURCES AND HUMAN OF LABOUR MINISTRY RESOURCES AND HUMAN OF LABOUR MINISTRY RESOURCES HAA ADMINISTRATION, DZONGKHAG TRONGSA ADMINISTRATION, DZONGKHAG AFFAIRS FOR RELIGIOUS COUNCIL AFFAIRS FOR RELIGIOUS COUNCIL INSTITUTE OF MANAGEMENT ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL

do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR GOI10FYP

72 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

% of Total 4.000 0.250 5.080 36.407 93.832 56.500 77.300 15.800 48.897 27.600 25.600 60.000 40.000 59.562 52.944 393.900 500.000 150.000 TOTAL (3.899) (16.350)

KIND Nu. in millions 4.000 0.250 5.080 36.407 93.832 56.500 77.300 15.800 48.897 27.600 25.600 60.000 40.000 59.562 52.944 393.900 500.000 150.000 CASH (3.899) (16.350) PROJECT NAME Samtse College of Education Paro College of Education Jigme Namgyel Polythenic, Kharbandi Gedu College of Business Studies Royal Institute of Health Sciences Medicine Traditional National Institute of Thimphu at Cultural Construction of National Conservation Lab. Centre Site Small Development Project (SDP) GoI Thimphu Preparation for the 16th SAARC Summit in Dzong & Const. of Dratshang Tashiyangtse Renovation of Daga for the Dzong, Dagana Phodrang Dzong Renovation of Wangdi Renovation of Paro Dzong Construction of Dratshang & Renovation Dzong, Lhuentse Thimphu Preparation for the 16th SAARC Summit in Academy Textile Royal Thimphu Preparation for the 16th SAARC Summit in of Kuri - Gongri Reservoir DRP Amochu Reservoir of DRP Pre-construction activities for Punatshangchu II HEP Activities for Mangdechhu HEP Pre-construction 2458 2459 2461 2462 2463 2464 2427 2558 2534 2423 2424 2425 2426 2534 2428 2534 2554 2555 2603 2604 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE ROYAL UNIVERSITY OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS OF FINANCE MINISTRY OF FINANCE MINISTRY AFFAIRS OF FOREIGN MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 73

2.43% % of 33.40% Total 1.430 3.500 2.823 4.108 3.930 1.410 0.231 90.000 10.000 13.100 93.819 200.000 165.375 259.194 1400.000 3564.336 TOTAL

KIND Nu. in millions 1.430 3.500 2.823 4.108 3.930 1.410 0.231 90.000 10.000 13.100 93.819 200.000 165.375 259.194 CASH 1400.000 3564.336 TOTAL GOI10FYP TOTAL TOTAL Govt. State Kuwait TOTAL PROJECT NAME Preparation for the 16th SAARC Summit in Thimphu Preparation for the 16th SAARC Summit in Thimphu Preparation for the 16th SAARC Summit in Solutions Project Total Cash assistance for auditing of print media circulation in Bhutan. Upgradation of Peljorling MSS, Sibsoo, Samtse CPS to LSS, Dagana Tshangkha Upgradation of Expansion of Nobding LSS, Wangdue LSS to MSS, Bumthang Tang Upgradation of Gyelpozhing HSS, Mongar T/gang Consolidation of Jigme Sherubling (Khaling), HSS, Programme Grant (GOI 10th Plan) Ailia Reconstruction Damaged caused by Earthquake Advancement Program (Procurement of Rice/ Rural Economy Maize Mills)

2534 2534 2564 2622 2474 2470 2599 2467 2472 2477 2361 2522 2528 2535 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF WORKS AND HUMAN OF WORKS MINISTRY SETTLEMENT AND OF INFORMATION MINISTRY COMMUNICATIONS AND OF INFORMATION MINISTRY COMMUNICATIONS AND OF INFORMATION MINISTRY COMMUNICATIONS SAMTSE ADMININISTRATION, DZONGKHAG DAGANA ADMINISTRATION, DZONGKHAG WANGDUE ADMINISTRATION, DZONGKHAG PHODRANG BUMTHANG ADMINISTRATION, DZONGKHAG MONGAR ADMINISTRATION, DZONGKHAG ADMINISTRATION, DZONGKHAG TRASHIGANG ADMINISTRATION, DZONGKHAG TRASHIGANG AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS HAPPINESS GROSS NATIONAL COMMISSION

GTZ -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- Kuwait DONOR Govt. State

74 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010

0.02% 0.47% 0.03% -0.02% % of Total 0.340 2.301 2.301 7.970 4.100 2.000 0.620 4.825 1.783 4.965 1.443 0.633 0.786 0.144 3.005 6.097 1.687 23.834 50.209 462.591 TOTAL (2.250) (1.679)

1.847 1.847 KIND Nu. in millions 0.340 2.301 2.301 7.970 4.100 2.000 0.620 4.825 1.783 4.965 1.443 0.633 0.786 0.144 3.005 6.097 1.687 22.099 48.362 462.591 CASH (2.250) (1.679) TOTAL GTZ TOTAL TOTAL HCP TOTAL TOTAL ICIMD TOTAL TOTAL HELVETAS TOTAL PROJECT NAME Development of Chugche Zhey Lhakhang in Bumthang Advancement Program (Procurement of Rice/ Rural Economy Maize Mills) Primary Eye Care II Support to Local Governance Project Foundation Project Tarayana Support to the Rural Livelihood Project Center Phase III Training Support to Rural Development Support to Rural Schools Kizom RCC Motor Bridge Tang Construction of Kizom RCC Motor Bridge Tang Construction of Construction of 30m Box Girder Bridge at Damphel, Choekhor Gewog Sustainable Supply Chain & Medicinal Plants & Herbs Dev. Enhancing Rural Livihood in E. HImalayas Preparation of strategic document & local capacity building for the bilogical corridor (Toorsa) Regional Project on Shifting Cultivation RNR Research of Bhutan (Bee Keeping) Private Sector Development Project Private Sector Development Project Policy Financing for Institutional Strengthening Dev.

2167 2535 1934 2349 2350 2348 2577 2502 2495 2495 2538 2150 2091 2483 2075 2163 2163 2500 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HOME AND CULTURAL AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY OF HEALTH MINISTRY HAPPINESS GROSS NATIONAL COMMISSION OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY OF EDUCATION MINISTRY BUMTHANG ADMINISTRATION, DZONGKHAG BUMTHANG ADMINISTRATION, DZONGKHAG BUMTHANG ADMINISTRATION, DZONGKHAG AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF FINANCE MINISTRY

IDA -do- -do- HCP -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- ICIMD DONOR HELVETAS

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 75

4.79% 0.02% 0.07% 0.07% 0.94% % of Total 7.511 1.636 3.827 3.807 1.405 1.262 2.667 6.539 1.874 0.500 7.447 3.291 4.236 7.527 11.251 13.292 21.138 532.838 100.000 100.000 TOTAL (1.466)

KIND Nu. in millions 7.511 1.636 3.827 3.807 1.405 1.262 2.667 6.539 1.874 0.500 7.447 3.291 4.236 7.527 11.251 13.292 21.138 532.838 100.000 100.000 CASH (1.466) TOTAL MD TOTAL TOTAL IDA TOTAL TOTAL IFAD TOTAL TOTAL IDRC TOTAL TOTAL JAPAN TOTAL PROJECT NAME Institutional Capacity Building Project for Procurement Rolling Budget (MYRB) Introduction of Multi-Year Private Sector Development Project Infleunza Avian Private Sector Development Project Infleunza Avian Infleunza Avian Supported distance teacher education (Samtse College) ICT Reegional Rangeland Programme, Phase III Strengthening Pro-Poor Local Capacity by Supporting Gewog RNR Centres in Bhutan Agriculture Strategy Development for Delineation of Protected Areas for Food Security Strengthening Pro-Poor Local Capacity by Supporting Gewog RNR Centres in Bhutan Strengthening Pro-Poor Local Capacity by Supporting Gewog RNR Centres in Bhutan Construction of Bridges at Chumpa and Girina, Haa Dzongkhag The river training works at Hungrel, Paro Dzongkhag Ailia Re-construction

2387 2146 2163 2205 2163 2205 2205 2598 2178 2237 2489 2237 2237 2569 2593 2507 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AND OF INFORMATION MINISTRY COMMUNICATIONS OF HEALTH MINISTRY OF HEALTH MINISTRY OF BHUTAN UNIVERSITY ROYAL AGRICULTURE OF MINISTRY BUREAU STATISTICAL NATIONAL AGRICULTURE OF MINISTRY TRONGSA ADMINISTRATION, DZONGKHAG LHUENTSE ADMINISTATION, DZONGKHAG HAA ADMINISTRATION, DZONGKHAG PARO ADMINISTRATION, DZONGKHAG AND CULTURAL OF HOME MINISTRY AFFAIRS

MD IFAD -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- IDRC JAPAN DONOR

76 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.07% % of Total 7.220 7.220 0.400 4.021 7.367 0.408 8.440 5.043 2.582 2.820 7.834 2.264 11.528 40.000 70.000 TOTAL (0.207)

KIND Nu. in millions 7.220 7.220 0.400 4.021 7.367 0.408 8.440 5.043 2.582 2.820 7.834 2.264 11.528 40.000 70.000 CASH (0.207) PROJECT NAME TOTAL Merck Sharo & Bohme Corporation, UK TOTAL Support for the HPV Vaccination Campaign Support for the HPV Vaccination HRD for GNHC HRD for Cross Sector Support to Research Division, GNH Commission Sustainable Human Resource Development - Phase II Strategy in Zhemgang Dzongkhag Dev. Tourism Sustainable (Bhutan & Rio San Juan Costa Rica) Associations in Bhutan & Costa Operator Tour Strengthening of Rica Clean Bhutan and Costa Rica Agriculture of Local Capacities on Environment Friendly Dev. Technologies Bhutan Costa Rica Rafting & Sustainble Community Development Development of Local Capacities on Environment Friendly Technologies Agricultural Alien Plants in Bhutan Study of Invasive Collaboration Between Benin, Bhutan and Costa Rica Forest Product Use Timber Benin, Bhutan, Costa Rica:Non Development of Local Capacities on Environment Friendly Technologies Agricultural

2611 2323 2324 2351 2352 2226 2227 2228 2229 2375 2230 2233 2238 2239 2230 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HEALTH MINISTRY HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION COMMISSION SERVICE CIVIL ROYAL OF BHUTAN COUNCIL TOURISM OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- NET O NET DONOR Corp, UK & Bohme Merck sharo

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 77 0.11% 1.66% 0.01% 0.16% 0.07% -0.03% % of Total 7.111 7.111 1.998 6.593 0.245 6.255 0.843 0.843 1.103 1.922 0.521 2.083 11.853 12.000 13.710 17.256 177.588 TOTAL (0.147) (3.195) (3.195)

KIND Nu. in millions 7.111 7.111 1.998 6.593 0.245 6.255 0.843 0.843 1.103 1.922 0.521 2.083 11.853 12.000 13.710 17.256 177.588 CASH (0.147) (3.195) (3.195) TOTAL PSC TOTAL TOTAL NET O TOTAL TOTAL NORAD TOTAL TOTAL NORDIC TOTAL TOTAL NET SDA TOTAL TOTAL NORWAY TOTAL PROJECT NAME Mushroom Promotion and Marketing Analysis of the Contri. Nat. Parks & Bio. Reserves to Sys. & the Eco. in Costa Rica & Bhutan Development of Royal Botanical Park at Dochula Zone Campaign & Mass Education Program on Renewable Awareness & Energy Conservation Technology Energy Operational Budget (AKV) of SDS EFRC Support Programe Inst.Strg. of Energy Sector Phase –II BUCAP-2010 On farm PGR conservation in Bhutan (BUCAP) On farm PGR conservation in Bhutan (BUCAP) On farm PGR conservation in Bhutan (BUCAP) Ph. II Strengthening of the Energy Sector, South-South (PSC Operational Budget) Accessory Product Machine & Tea Green

2234 2231 2232 2378 1305 1577 1696 2612 1337 1337 1337 2325 2188 2379 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY HAPPINESS GROSS NATIONAL COMMISSION AND HUMAN OF WORKS MINISTRY SETTLEMENT AFFAIRS OF ECONOMIC MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY HAPPINESS GROSS NATIONAL COMMISSION AGRICULTURE OF MINISTRY

-do- PSC -do- -do- -do- -do- -do- -do- -do- NORAD DONOR NORDIC NET SDA NET NORWAY REPKOREA

78 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.03% 0.03% 0.01% 0.09% % of Total 1.411 1.202 3.285 1.431 2.842 0.272 0.888 0.163 1.323 1.133 0.402 0.583 1.163 0.537 0.612 10.099 10.099 TOTAL

KIND Nu. in millions 1.411 1.202 3.285 1.431 2.842 0.272 0.888 0.163 1.323 1.133 0.402 0.583 1.163 0.537 0.612 10.099 10.099 CASH TOTAL SBDP TOTAL TOTAL SAARC TOTAL TOTAL S/PORE TOTAL Teachers, TOTAL REPKOREA TOTAL PROJECT NAME Green Tea Product Machine & Accessory Product Machine & Tea Green Ailia Reconstruction Damaged caused by Earthquake Asia Disaster Knowledge Network South SAARC Disaster Management Centre Harvesting Structure in Sarpang District Rooftop Rain Water Relief Fund (Earthquake) His Majesty’s & Rehab. Dev. Youth Strenthening the Capacity & Services of Center (YDRC) 2008-09) Partnership Program (FY Youth Police Safety Education awareness to Students, Traffic Parents & Children Adolescent Development Support to Primary Education & programs in Bhutan through MoE Adolescent Development Support to Primary Education & programs in Bhutan through MoE Adolescent Development Programs (YDF)

2379 2524 2533 2546 2608 2559 2540 2086 2367 2531 2435 2435 2497 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY

-do- -do- -do- -do- -do- -do- -do- -do- -do- SBDP SAARC DONOR S/PORE SCF/USA

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 79 0.09% 0.36% 0.02% 0.14% 0.02% % of Total 1.410 3.420 0.840 1.367 2.323 2.323 5.600 0.500 8.624 2.250 2.250 0.030 11.999 10.100 12.536 12.000 37.902 14.724 TOTAL

KIND Nu. in millions 1.410 3.420 0.840 1.367 2.323 2.323 5.600 0.500 8.624 2.250 2.250 0.030 11.999 10.100 12.536 12.000 37.902 14.724 CASH TOTAL SDF TOTAL TOTAL SDS TOTAL TOTAL SDC TOTAL TOTAL SCF/USA TOTAL TOTAL SFB-Austria TOTAL PROJECT NAME Adolescent Development Programs (Support to Youth Center, Center, Youth Adolescent Development Programs (Support to Gelephu) MOE Adolescent Development Programs in Bhutan through Support to & Sports, MOE Youth the Dept. of under Ngangla Gewog, Const. of 102 Latrines in 5 Villages Zhemgang Anti Corruption Commission Good Governance Support to Middle Mngt. Hotel Course for 30 Candidates from Hospitality Dip. in Hotel Mngt Industry, Participatory Forest Management Project, Phase II Suspension Bridge Programme, Phase VI (SABAH) Association of Home-Based Workers SAARC Business Capacity Building & Institutional Strengthening Construction of CBS Office Complex HRD for Private Sector Astrology School Support to Pangrizampa DC Participation in Smithsonian Festival, Washington Bhutan’s

2545 2606 2482 2359 2329 2173 2172 2637 2547 2609 2509 2077 2122 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY ZHEMGANG ADMINISTRATION, DZONGKHAG ANTI-CORRUPTION THE OFFICE OF COMMISSION OF BHUTAN COUNCIL TOURISM AGRICULTURE OF MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT AND COMMISSION FOR WOMEN NATIONAL CHILDREN AUTHORITY AUDIT ROYAL STUDIES CENTRE FOR BHUTAN AND HUMAN OF LABOUR MINISTRY RESOURCES AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS

-do- -do- SDF -do- -do- -do- SDS SDC SIFF -do- -do- -do- DONOR SFB-Austria

80 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.00% 0.01% 0.02% 0.06% 0.04% 0.01% 0.00% 0.00% 0.21% -0.02% % of Total 0.030 1.001 1.001 0.971 1.387 2.358 4.375 1.500 5.875 4.550 4.550 1.231 1.231 0.517 0.517 0.520 0.520 21.903 21.903 13.307 TOTAL (2.273) (2.273)

KIND Nu. in millions 0.030 1.001 1.001 0.971 1.387 2.358 4.375 1.500 5.875 4.550 4.550 1.231 1.231 0.517 0.517 0.520 0.520 21.903 21.903 13.307 CASH (2.273) (2.273) TOTAL UK TOTAL TOTAL UFS TOTAL TOTAL SIFF TOTAL TOTAL THAI TOTAL TOTAL THPA TOTAL TOTAL SNBL TOTAL TOTAL UNCDF TOTAL TOTAL SIT,USA TOTAL TOTAL UNAIDS TOTAL TOTAL TURKEY TOTAL PROJECT NAME Royal University of Bhutan Support to Development of Organic & Medicinal Plants Ailia Reconstruction Damaged caused by Earthquake basin Rehabilitation of the Degraded and Barren sites in Wangchu Thimphu-Paro Highway along along Punatsangchu Valley Afforestation Compensatory Ailia Reconstruction Unidentified Financing Sources (External) to Europe Technology Advanced Network Aids Control Program National Saving led Financial Inclusive Project (Micro Finance) Assessment Framework UN Support to Governance

2169 2171 2523 2529 2404 2605 2526 2000 2532 2537 2551 2479 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE OF BHUTAN UNIVERSITY ROYAL AGRICULTURE OF MINISTRY AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY AND OF INFORMATION MINISTRY COMMUNICATIONS OF HEALTH MINISTRY OF FINANCE MINISTRY STUDIES CENTRE FOR BHUTAN

UK UFS THAI THPA SNBL UNDP UNCDF DONOR SIT,USA UNAIDS TURKEY

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 81 0.39% % of Total 9.492 0.474 0.604 6.644 1.126 0.324 2.376 0.628 1.145 0.925 0.641 0.667 0.912 0.608 0.631 0.706 0.602 3.557 0.048 41.812 TOTAL

KIND Nu. in millions 9.492 0.474 0.604 6.644 1.126 0.324 2.376 0.628 1.145 0.925 0.641 0.667 0.912 0.608 0.631 0.706 0.602 3.557 0.048 41.812 CASH TOTAL UNDP TOTAL PROJECT NAME Earthquake risk reduction & recovery preparedness Small Grants Programme Small Grants Programme Earthquake risk reduction & recovery preparedness Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme Small Grants Programme UN Support for Stg. the Institutional Capacity of Parliatment Bhutan UN Support to Democracy

2182 1007 1007 2182 1007 1007 1007 1007 1007 1007 1007 1007 1007 1007 1007 1007 1007 2493 2410 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HOME AND CULTURAL AND CULTURAL OF HOME MINISTRY AFFAIRS OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT SAMTSE ADMININISTRATION, DZONGKHAG TSIRANG ADMINISTRATION, DZONGKHAG BUMTHANG ADMINISTRATION, DZONGKHAG SARPANG ADMINISTRATION, DZONGKHAG LHUENTSE ADMINISTATION, DZONGKHAG MONGAR ADMINISTRATION, DZONGKHAG CHASKHAR GEWOG, MONGAR SAMDRUP ADMINISTRATION, DZONGKHAG JONGKHAR ADMINISTRATION, DZONGKHAG TRASHIGANG TRASHIGANG RADHI GEWOG, TRASHIGANG SAKTEN GEWOG, THIMPHU ADMINISTRATION, DZONGKHAG GASA ADMINISTRATION, DZONGKHAG OF BHUTAN COUNCIL NATIONAL JUDICIARY

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR UNDP IPF UNDP

82 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 % of Total 2.366 3.030 2.241 3.205 0.084 3.181 0.239 1.520 0.821 5.376 1.007 2.000 2.525 0.466 TOTAL (0.366)

KIND Nu. in millions 2.366 3.030 2.241 3.205 0.084 3.181 0.239 1.520 0.821 5.376 1.007 2.000 2.525 0.466 CASH (0.366) PROJECT NAME Decentralisation Support Program UN Support to Result based Planning and M&E for the MDGs GNH & Pro-poor Governance Initiatives for Community Dev. Targeted Poverty Reducation ACC & the Institutional & Human Capacity Buillding of UNDP-RAA Strengthened RAA UN Support to Result based Planning and M&E for the MDGs GNH Capacity Building of the Cabinet Secretariat UN Support to Democracy Institutional Strengthening & Capacity Development Support for the Parliament of Bhutan Promotion of Culture Based Creative Industry for Poverty UN Support to Result based Planning and M&E for the MDGs GNH Institutional & Human Capacity Building of the Election Commission For preparation & Implementation of Free Fair Local Election Printing Bilingual Dictionaries for Schools. Empowermen Gender Mainstreaming & Women’s Empowerment And Women UNDP- Child Protection 2311 1639 2301 2338 2313 2301 2162 2410 2615 2153 2301 2106 2624 2626 2165 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE GROSS NATIONAL HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION HAPPINESS GROSS NATIONAL COMMISSION AUTHORITY AUDIT ROYAL STUDIES CENTRE FOR BHUTAN SECRETARIAT CABINET GENERAL ATTORNEY THE OFFICE OF OF BHUTAN UNIVERSITY ROYAL BUREAU STATISTICAL NATIONAL BUREAU STATISTICAL NATIONAL THE ELECTION COMMISSION OFFICE OF THE ELECTION COMMISSION OFFICE OF COMMISSION DEVELOPMENT DZONGKHA AND COMMISSION FOR WOMEN NATIONAL CHILDREN AND COMMISSION FOR WOMEN NATIONAL CHILDREN -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 83 % of Total 2.119 1.142 3.439 1.000 1.419 0.577 1.649 0.785 5.683 1.509 3.590 0.912 2.304 1.942 4.197 0.506 1.338 TOTAL (0.001)

KIND Nu. in millions 2.119 1.142 3.439 1.000 1.419 0.577 1.649 0.785 5.683 1.509 3.590 0.912 2.304 1.942 4.197 0.506 1.338 CASH (0.001) PROJECT NAME Promotion of Culture Based Creative Industry for Poverty Bhutan Recovery and Reconstruction Project UN Support to Result based Planning and M&E for the MDGs GNH Building Civil Society Support for Biodiversity Conservation through Environment Resource Networking Promotion of Culture Based Creative Industry for Poverty UN Support to Gender Equity and Equality Participation Youth Support for Children and UNDP & Pro-poor Governance Initiatives for Community Dev. Targeted Poverty Reducation of Framework & Dev. UN Support to Form. of Enabling Poly. Gen. & Pro-poor Growth MSMEs for Emply. UN Support on Enhancing Rural Income and Livelihoods UN-Support to Strengthen Local Service Dilivery & Environment Education in Bhutan Action Plan III Biodiversity Through Improved Home Gardens Food Security UN Support on Enhancing Rural Income and Livelihoods Through Improved Home Gardens Food Security of Nature-based community in Bhutan (Dev. Support to MOA tourism within Royal Botanical Park of Framework & Dev. UN Support to Form. of Enabling Poly. MSMEs for Empl. Gen. & Pro-poor Growth of Framework & Dev. UN Support to Form. of Enabling Poly. MSMEs for Empl. Gen. & Pro-poor Growth 2153 2566 2301 2139 2153 2333 2336 2338 2344 2518 2567 2097 2407 2518 2407 2579 2345 2345 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HOME AND CULTURAL AND CULTURAL OF HOME MINISTRY AFFAIRS AND CULTURAL OF HOME MINISTRY AFFAIRS OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AFFAIRS OF ECONOMIC MINISTRY AFFAIRS OF ECONOMIC MINISTRY -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR

84 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.11% 0.79% % of Total 5.402 1.448 1.485 0.050 9.537 0.594 1.108 1.814

11.311 10.196 83.860 (1.205) TOTAL (0.131) (0.536)

KIND

Nu. in millions 5.402 1.448 1.485 0.050 9.537 0.594 1.108 1.814 11.311

10.196 83.860 (1.205) CASH (0.131) (0.536) TOTAL UNDP O UNDP TOTAL TOTAL UNDP IPF UNDP TOTAL PROJECT NAME UN Support to Form. of Enabling Poly. Framework & Dev. of Framework & Dev. UN Support to Form. of Enabling Poly. MSMEs for Empl. Gen. & Pro-poor Growth Localization of E-Governace Enhancing Community Facilities at Information Centre & LOcal Human Capacities Analysis and Employment Generation Labour Market Participation Youth Support for Children and UNDP Analysis and Employment Generation Labour Market Governance Local in Management Environment Global Enhancing System Anti-Corruption Institutional and Human Capacity Building of the Commission Strengthening the Role of Media in a New Democracy AA-4 Project (3 gewogs under Dagana Third Out Put for Dzongkhag) Addendum to “Institutional and Human Capacity Building of Election Commission of Bhutan Strengthening the Role of Media in a New Democracy

2345 2316 2380 2315 2336 2315 2003 2026 2212 2216 2191 2212 FI CODE

ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF ECONOMIC AFFAIRS OF ECONOMIC MINISTRY AND OF INFORMATION MINISTRY COMMUNICATIONS AND OF INFORMATION MINISTRY COMMUNICATIONS AND HUMAN OF LABOUR MINISTRY RESOURCES AND HUMAN OF LABOUR MINISTRY RESOURCES AND HUMAN OF LABOUR MINISTRY RESOURCES COMMISSION ENVIRONMENT NATIONAL ANTI-CORRUPTION THE OFFICE OF COMMISSION COMMUNICATION INFORMATION BHUTAN AUTHORITY MEDIA AND CULTURAL OF HOME MINISTRY AFFAIRS OF FINANCE MINISTRY AND OF INFORMATION MINISTRY COMMUNICATIONS

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR UNDP O UNDP

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 85 0.12% 0.04% % of Total 5.949 0.840 1.636 0.781 0.697 0.682 2.527 0.163 1.689 0.012 0.187 1.037 0.739 3.826 3.152 1.380 1.531 6.805 1.138 13.111 TOTAL

KIND Nu. in millions 5.949 0.840 1.636 0.781 0.697 0.682 2.527 0.163 1.689 0.012 0.187 1.037 0.739 3.826 3.152 1.380 1.531 6.805 1.138 13.111 CASH TOTAL UNEP TOTAL TOTAL UNESCO TOTAL PROJECT NAME Mainstreaming Poverty Environment Linkages in National Plan, Sectoral Strategies & Imp. in Bhutan Support to Development of Bhutan Environment Outlook Report Institutional Strengthening (IS) National Sustainable Development Strategy of HCFC Phase-out Management Plan (HPMP) Dev. Management and Waste Sustainable Ventures Mainstreaming Poverty Environment Linkages in National Plan, Sectoral Strategies & Imp. in Bhutan Action Plan for the Safeguarding and Promotion of Drametse Ngacham Participation Programme 2004-2005 Support to Floriculture Assessment in Bhutan Framework for Media Quality Education Education for Sustainable Development 2008 Support to Population and Development Studies UN Support to Health (RIHS) UN Support to College of Education (Paro) UN Support to results base planning and M&E for the MDGs GNH UN Support to Gender Equity and Equality

2411 2357 2614 1966 2035 2439 2613 2357 2094 1871 2488 2644 2341 2347 2586 2591 2295 2320 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE GROSS NATIONAL HAPPINESS GROSS NATIONAL COMMISSION COMMISSION ENVIRONMENT NATIONAL COMMISSION ENVIRONMENT NATIONAL COMMISSION ENVIRONMENT NATIONAL COMMISSION ENVIRONMENT NATIONAL COMMISSION ENVIRONMENT NATIONAL AGRICULTURE OF MINISTRY OF BHUTAN UNIVERSITY ROYAL AND CULTURAL OF HOME MINISTRY AFFAIRS AGRICULTURE OF MINISTRY AND OF INFORMATION MINISTRY COMMUNICATIONS OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL BUREAU STATISTICAL NATIONAL AND COMMISSION FOR WOMEN NATIONAL CHILDREN

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- UNEP UNFPA DONOR UNESCO

86 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.44% 0.00% % of Total 9.611 1.667 7.286 0.359 0.359 1.649 0.690 1.466 1.416 5.742 0.138 1.084 3.364 0.097 0.297 14.356 46.925 14.155 20.319 12.648 TOTAL

KIND Nu. in millions 9.611 1.667 7.286 0.359 0.359 1.649 0.690 1.466 1.416 5.742 0.138 1.084 3.364 0.097 0.297 14.356 46.925 14.155 20.319 12.648 CASH TOTAL UNFPA TOTAL TOTAL UNFPWO TOTAL PROJECT NAME UN Support to Gender Equity and Equality UN Support Education UNFPA-Quality Education UNFPA-Quality Moving Forward in Gender Sanitation & Hygiene) UN Support to Health (Water, UNICEF-Quality Education UN Support to Health (MCH/Nutrition) UN Support to result Based Planning and M&E for the MDGs GNH Palnning, Monitoring and Communication Participation in Bhutan (BNCA) Youth UN Support to Children & Empowerment UNICEF-Child Protection and Women Empowerment UNICEF-Child Protection and Women Participation Youth UNICEF Support for Children and Palnning, Monitoring and Communication UN Support to result Based Planning and M&E for the MDGs GNH Maternal and Child Health UN Support to Health (MCH/Nutrition)

2320 2293 2243 2243 1978 2305 2215 2302 2303 2337 2478 2310 2310 2335 2337 2303 1458 2302 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY AND COMMISSION FOR WOMEN NATIONAL CHILDREN AFFAIRS FOR RELIGIOUS COUNCIL OF BHUTAN UNIVERSITY ROYAL OF BHUTAN UNIVERSITY ROYAL BUREAU STATISTICAL NATIONAL BUREAU STATISTICAL NATIONAL AGENCY NARCOTIC CONTROL BHUTAN AND COMMISSION FOR WOMEN NATIONAL CHILDREN OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AGRICULTURE OF MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- UNICEF DONOR UNFPWO

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 87 1.21% 0.01% 0.02% % of Total 1.992 0.029 2.667 0.827 0.060 0.654 0.293 2.363 0.470 1.507 1.044 0.681 0.715 1.397 1.848 1.848 0.094 12.169 30.706 12.962 129.242 (0.111) TOTAL (1.022) (0.432)

KIND Nu. in millions 1.992 0.029 2.667 0.827 0.060 0.654 0.293 2.363 0.470 1.507 1.044 0.681 0.715 1.397 1.848 1.848 0.094 12.169 30.706 12.962 129.242 CASH (0.111) (1.022) (0.432) TOTAL UNOD TOTAL TOTAL UNOPS TOTAL TOTAL UNICEF TOTAL PROJECT NAME UN Support to Health (Water, Sanitation & Hygiene) UN Support to Health (Water, Palnning, Monitoring and Communication UN Support to Health (MCH/Nutrition) Sanitation & Hygiene) UN Support to Health (Water, UN Support to Health (MCH/Nutrition) UNICEF-Quality Education Sanitation & Hygiene) UN Support to Health (Water, UNICEF-Quality Education UNICEF-Quality Education Sanitation & Hygiene) UN Support to Health (Water, UNICEF-Quality Education Sanitation & Hygiene) UN Support to Health (Water, Empowerment UNICEF-Child Protection and Women Participation Youth UNICEF Support for Children and Participation in Bhutan (BNCA) Youth UN Support to Children & UNICEF-Quality Education UNICEF-Quality Education Partnership Ph II UNODC - support to BNCA ADHOC (RAS/H71) UNODC Enhanced Integrated Framework (EIF) Support to Ministry of Education & RUB for Participation W/shop Training Teachers in the Teachers

2305 2337 2302 2305 2302 2215 2305 2215 2215 2305 2215 2305 2310 2335 2478 2215 2215 2179 2190 2595 2542 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY SAMTSE ADMININISTRATION, DZONGKHAG LHUENTSE ADMINISTATION, DZONGKHAG AGENCY NARCOTIC CONTROL BHUTAN AGENCY NARCOTIC CONTROL BHUTAN AFFAIRS OF ECONOMIC MINISTRY OF BHUTAN UNIVERSITY ROYAL

US -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- UNOD UNOPS DONOR

88 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.01% 1.77% 1.48% 0.02% % of Total 0.329 0.141 0.564 1.927 0.900 1.863 0.075 4.193 5.668 0.095 1.454 1.709 1.709 28.110 188.385 188.385 120.480 164.761 TOTAL (0.003)

KIND Nu. in millions 0.329 0.141 0.564 1.927 0.900 1.863 0.075 4.193 5.668 0.095 1.454 1.709 1.709 28.110 188.385 188.385 120.480 164.761 CASH (0.003) TOTAL US TOTAL TOTAL USF TOTAL TOTAL WDF TOTAL TOTAL W/BANK TOTAL PROJECT NAME Support to Ministry of Education & RUB for Participation W/shop Training Teachers in the Teachers YDRC at the Teacher Support for Capacity Building of a Rural Communications Programme Improving Public Financial Management Project IDF Grant for Strengthening Institution Capacity Impl. of Environment Safeguards Strengthening of Public Expenditure Management & Promoting Transparency IDF Grant for Strengthening of the Public Procurement Policy Division Project IDF Grant for Strengthening of the Public Procurement Policy Division Project Improving Public Financial Management Project Access Project II Rural Thimphu City Development National Urbanization Strategy & Access Project II Rural IDF Grant for Strengthening of the Public Procurement Policy Division Project HIV/Aids and STI Prevention Controal Project Diabetes Foundation World

2542 2628 2503 2147 2343 1957 2492 2492 2147 2098 2047 2098 2492 1794 1817 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY COMMUNICATION INFORMATION BHUTAN AUTHORITY MEDIA AUTHORITY AUDIT ROYAL COMMISSION ENVIRONMENT NATIONAL OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY OF FINANCE MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND HUMAN OF WORKS MINISTRY SETTLEMENT AND OF INFORMATION MINISTRY COMMUNICATIONS OF HEALTH MINISTRY OF HEALTH MINISTRY

USF -do- -do- WDF -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR W/BANK

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 89 0.25% % of Total 4.632 0.121 0.895 4.618 1.829 0.842 3.472 0.922 0.282 4.607 0.094 2.528 0.187 0.184 0.313 0.400 0.274 0.191 0.075 0.260 26.199 TOTAL

KIND Nu. in millions 4.632 0.121 0.895 4.618 1.829 0.842 3.472 0.922 0.282 4.607 0.094 2.528 0.187 0.184 0.313 0.400 0.274 0.191 0.075 0.260 26.199 CASH TOTAL WFP TOTAL PROJECT NAME WFP-Quality Education WFP-Quality Education UN Support to Bhutan National Human Wildllife Conflict Management Strategy UN Support to Bhutan National Human Wildllife Conflict Management Strategy WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education WFP-Quality Education Medicine Conference Traditional Annual Conduct & Influence Promote a Healtherier Envrn.,Intensity Primary Prev. Public Policies in all Sectors Reduce the Health, Social & Economic burden of To Communicable Diseases

2290 2290 2429 2429 2290 2290 2290 2290 2290 2290 2290 2290 2290 2290 2290 2290 2290 2206 2223 2217 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF FINANCE MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY OF EDUCATION MINISTRY OF EDUCATION MINISTRY HAA ADMINISTRATION, DZONGKHAG PARO ADMINISTRATION, DZONGKHAG DAGANA ADMINISTRATION, DZONGKHAG PUNAKHA ADMINISTRATION, DZONGKHAG WANGDUE ADMINISTRATION, DZONGKHAG PHODRANG TRONGSA ADMINISTRATION, DZONGKHAG LHUENTSE ADMINISTATION, DZONGKHAG MONGAR ADMINISTRATION, DZONGKHAG ADMINISTRATION, DZONGKHAG TRASHIGANG ADMINISTRATION, DZONGKHAG TRASHIGANG AUTHORITY DRUG REGULATORY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- WFP -do- -do- WHO DONOR

90 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 % of Total 0.302 0.240 0.321 1.642 0.150 1.517 1.648 4.696 1.370 0.725 0.517 2.161 4.225 0.037 0.773 1.105 TOTAL

KIND Nu. in millions 0.302 0.240 0.321 1.642 0.150 1.517 1.648 4.696 1.370 0.725 0.517 2.161 4.225 0.037 0.773 1.105 CASH PROJECT NAME Pesticide Management WHO SEARO Funding Medicine Conference Traditional Annual Conduct Reduce the Health, Social & Economic burden of To Communicable Diseases Tuberculosis Combat HIV/AIDS, Malaria and To Pre & Reduce Disease, Disability Premature Death from Chronic Non-comm conditions, Mental disorder Reduce Morbility & Mortality Improve Health during Key To stages of Life Reduce Health Consequence of Emergencies, Disasters, Crises & Conflicts Min. social Eco. Impact Prevent & Reduce Risk Factors for Health Prom Health & Dev., Alcohol & Drug Tobacco, Ass. with Cond. & Influence Promote a Healtherier Envrn.,Intensity Primary Prev. Public Policies in all Sectors Imp. Nutrition, Food Safety & Security throughout the Life Course & Sup. Pub. Health Sus.Dev through Better Governance, Financing, Staffing Imp. Health Serv. & Management WHO SEARO Funding Medicine Conference Traditional Annual Conduct Pre & Reduce Disease, Disability Premature Death from Chronic Non-comm conditions, Mental disorder Reduce Health Consequence of Emergencies, Disasters, Crises & Conflicts Min. social Eco. Impact 2501 2308 2206 2217 2218 2219 2220 2221 2222 2223 2224 2225 2308 2206 2219 2221 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY AND HUMAN OF WORKS MINISTRY SETTLEMENT OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 91 0.23% 0.14% % of Total 0.118 0.542 0.060 0.287 0.250 0.575 0.476 1.290 2.049 0.782 1.454 0.888 6.999 1.206 0.558 24.261 15.226 TOTAL

KIND Nu. in millions 0.118 0.542 0.060 0.287 0.250 0.575 0.476 1.290 2.049 0.782 1.454 0.888 6.999 1.206 0.558 24.261 15.226 CASH TOTAL WHO TOTAL TOTAL WWF TOTAL PROJECT NAME Prom Health & Dev., Prevent & Reduce Risk Factors for Health Prom Health & Dev., Alcohol & Drug Tobacco, Ass. with Cond. & Influence Promote a Healtherier Envrn.,Intensity Primary Prev. Public Policies in all Sectors Imp. Nutrition, Food Safety & Security throughout the Life Course & Sup. Pub. Health Sus.Dev through Better Governance, Financing, Staffing Imp. Health Serv. & Management WHO SEARO Funding Reduce Health Consequence of Emergencies, Disasters, Crises & Conflicts Min. social Eco. Impact through Better Governance, Financing, Staffing Imp. Health Serv. & Management Environment & Support the Establishment of Ugyen Wangchuk Forestry Institute (UWEFI), Library Enabling Bio-Diversity Conservation in Phibsoo Wildlife Sanctuary Strict Nature Toorsa Enabling Biodiversity Conservation in Reserve (TSNR) Asiatic Elephant in Bhutan Conservation of Altitude Control Program High Enabling Biodiversity Conservation in Royal Manas National Park Resolving Human-Wildlife Elephant Conflicts, Lhamozingkha Sarpang Anti-poaching Project Phase – IV

2222 2223 2224 2225 2308 2221 2225 2203 2405 2417 2512 2536 2573 2597 2600 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY OF HEALTH MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY AGRICULTURE OF MINISTRY

-do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- -do- WWF DONOR

92 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 100% 0.01% 0.01% % of Total 0.590 0.590 1.325 1.325 TOTAL 11,118.877

KIND 1,571.374 Nu. in millions 0.590 0.590 1.325 1.325 CASH 9,547.503 Accounts & Gross National Happiness Commission TOTAL YDF TOTAL TOTAL WWLF TOTAL Department of Public Source: PROJECT NAME Enabling Biodiversity Conservation in Royal Manas National Park with Youth Enhancing of Education Opportunities for Children & special needs Grand Total

2394 2386 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE MINISTRY OF AGRICULTURE OF MINISTRY OF EDUCATION MINISTRY

YDF WWLF DONOR

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 93

4.21% % of Total 17.66% 20.13% 30.01% 28.00% 100.00% Accounts 6.200 0.188 5.933 1.694 25.224 75.462 58.617 59.883 29.003 13.566 118.688 497.513 460.138 567.024 845.446 845.446 565.389 173.255 788.840 2,817.511 TOTAL Department of Public ------KIND Source: Nu. in Million 845.446 845.446 845.446 - - 6.200 0.188 5.933 1.694 25.224 75.462 58.617 59.883 29.003 13.566 118.688 497.513 460.138 567.024 565.389 173.255 788.840 CASH 1,972.065 ADB Total JICA Total JICA IFAD Total IFAD W/BANK Total GRAND TOTAL PROJECTS T-Bills Financial Sector Development Project Road Network Project Road Network Project Urban Infrasture Development Project Agriculture Marketing Enterprise Promotion Program Agriculture Marketing Enterprise Promotion Program Agriculture Marketing Enterprise Promotion Program Rural Electrification Project Policy Financing for Institutional Strengthening Dev. Decentralised Rural Development Project Decentralised Rural Development Project Decentralised Rural Development Project Education Development Project Decentralised Rural Development Project - 2125 1965 1965 2108 1964 1964 1964 2328 2499 1875 1875 1875 1693 1875 FI CODE ADMINISTRATIVE UNIT ADMINISTRATIVE SCHEDULE 4: SCHEDULE OF INTERNATIONAL ASSISTANCE (LOAN) RECEIVED DURING THE FISCAL YEAR 2009-2010: BY LENDER YEAR 2009-2010: BY (LOAN) RECEIVED DURING THE FISCAL ASSISTANCE SCHEDULE 4: OF INTERNATIONAL Ministry of Finance Ministry of Finance & Human Settlement Ministry of Works & Human Settlement Ministry of Works & Human Settlement Ministry of Works Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Ministry of Finance Ministry of Finance Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Ministry of Education Agriculture (Rupesa Geog) Ministry of ADB JICA IFAD W/BANK LENDER BNB/BoB

94 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.722 0.721 0.625

16.837 63.757 50.674 94.277 76.073 28.586 39.150 46.767 40.934 38.171 62.659 16.765 32.535 73.307 343.277 150.164 281.652 562.087 100.455 TOTAL

REPAY

LENDING

0.166 3.601 7.078 4.678 2.422 2.035 1.253

18.479 56.666 27.013 21.447 16.061 13.553 20.393 43.712 313.803 124.542 134.171 256.277 EXPENDITURE (Nu. in millions) CAPITAL 0.722 0.721 0.625

22.110 22.110 16.671 60.155 43.596 29.474 75.798 25.622 19.407 23.908 36.728 19.754 19.487 49.106 14.730 12.142 99.202 29.595 147.482 305.810 CURRENT

PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL SCHEDULE 5: EXPENDITURE SUMMARY BY IMF FUNCTIONAL CLASSIFICATION FOR THE FY 2009-2010 FOR THE FY CLASSIFICATION IMF FUNCTIONAL BY SCHEDULE 5: EXPENDITURE SUMMARY ADMINISTRATIVE UNIT ADMINISTRATIVE HM/SECT (4TH KING) HM/SECT NAB NCB GNHC AUDIT RCSC SECT NEC CBS CS SECT NSB OACC OEC HM/SECT NLC NCWC REC MOF MFA DZ:CDA GWG:SPG GWG:BOG GWG:CHG 114.01 116.01 118.01 101.01 102.01 103.01 107.01 108.01 109.01 122.01 123.01 124.01 127.01 130.01 134.01 135.01 202.01 203.01 401.01 401.02 401.03 401.04 AU CODE General Public Services

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 95 1.112 1.112 0.534 0.530 0.769 0.513 0.554 1.013 0.503 0.787 0.831 0.562 0.548 0.543 0.537 1.931 0.626 1.225 0.852 0.617 0.598 1.634 0.657 22.912 28.382 TOTAL

REPAY

LENDING

0.367 4.739 0.247 1.450 5.642 0.530 0.666 0.329 0.912 EXPENDITURE (Nu. in millions) CAPITAL 0.534 0.530 0.769 0.513 0.554 0.646 0.503 0.787 0.585 0.562 0.548 0.543 0.537 0.481 0.582 0.626 0.559 0.523 0.617 0.598 0.723 0.657 18.173 22.740 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:DAG GWG:GTG GWG:LKG GWG:DUG GWG:GLG GWG:MEG GWG:PLG GWG:BLG DZ:HAA GWG:BJE GWG:KSH GWG:SBY GWG:SAM GWG:USE GAKEYLING DZ:PARO GWG:DOB GWG:DOG GWG:DOT GWG:HOR GWG:LAN GWG:LUN GWG:NAJ GWG:SHA 401.11 401.05 401.06 401.07 401.08 401.09 401.10 401.12 402.01 402.02 402.03 402.04 402.05 402.06 402.07 403.01 403.02 403.03 403.04 403.05 403.06 403.07 403.08 403.09 AU CODE

96 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.662 0.565 1.573 2.256 0.616 1.062 0.771 0.840 0.599 0.574 1.848 0.569 0.792 2.068 0.620 1.038 0.652 0.627 0.501 0.550 0.543 0.506 42.762 28.938 TOTAL

REPAY

LENDING

9.132 0.823 1.515 0.338 0.089 1.229 1.302 0.282 6.709 0.080 EXPENDITURE (Nu. in millions) CAPITAL 0.662 0.565 0.751 0.741 0.616 0.724 0.682 0.840 0.599 0.574 0.619 0.569 0.792 0.766 0.620 0.756 0.652 0.547 0.501 0.550 0.543 0.506 33.629 22.228 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:TSE GWG:WAN DZ:SD GWG:BARA GWG:BIRU GWG:CHAR GWG:CHENI GWG:DEN GWG:DOR GWG:DUMT GWG:YDTSE GWG:LHA GWG:UGYEN GWG:PUG GWG:SAM GWG:SIP GWG:TAD GWG:TEN DZ:TD GWG:BEG GWG:DUG GWG:BAG GWG:GOG GWG:RAG 403.11 403.10 404.01 404.02 404.03 404.04 404.05 404.06 404.07 404.08 404.09 404.10 404.12 404.13 404.14 404.15 404.16 404.17 405.01 405.02 405.03 405.04 405.05 405.06 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 97 0.611 0.611 0.510 0.552 1.059 0.585 0.460 0.523 1.801 0.565 0.741 0.508 0.525 0.532 1.249 0.548 1.072 0.514 0.626 0.519 0.897 0.514 0.570 41.708 53.471 TOTAL

REPAY

LENDING

0.511 0.511 0.030 0.553 0.046 1.273 0.195 0.690 0.097 0.068 0.341 14.984 25.190 EXPENDITURE (Nu. in millions) CAPITAL 0.510 0.522 0.507 0.539 0.460 0.523 0.528 0.565 0.546 0.508 0.525 0.532 0.559 0.515 0.548 0.561 0.514 0.558 0.519 0.556 0.514 0.570 26.724 28.281 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:KIG GWG:MEG GWG:PAT GWG:PGC GWG:SHG GWG:TSG GWG:TGR DZ:DDA GWG:DOR GWG:DRU GWG:GESAR GWG:GOSH GWG:KAN GWG:KHEBI GWG:LAJA GWG:T/DING GWG:T/GANG GWG:T/KHA GWG:TEZA GWG:DEORALI GWG:LKHA GWG:NICHULA DZ:PUN GWG:CHHU 405.11 406.11 405.07 405.08 405.09 405.10 405.12 405.13 406.01 406.02 406.03 406.04 406.05 406.06 406.07 406.08 406.09 406.10 406.12 406.13 406.14 406.15 407.01 407.02 AU CODE

98 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.364 1.279 0.577 1.898 2.275 1.181 3.347 0.682 0.573 0.608 1.262 1.097 1.001 2.138 1.275 0.763 0.724 0.516 0.426 0.883 25.205 TOTAL

REPAY

LENDING

0.700 1.330 1.631 0.572 2.706 0.098 2.162 0.699 0.546 0.426 1.546 0.680 0.240 0.200 0.332

EXPENDITURE (Nu. in millions) CAPITAL 0.364 0.579 0.577 0.567 0.644 0.609 0.641 0.584 0.573 0.608 0.563 0.551 0.576 0.591 0.595 0.523 0.524 0.516 0.426 0.552 23.043 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:GOEN GWG:GUMA GWG:KAB GWG:LING GWG:SHE GWG:TALO GWG:TEO GWG:ZOMI BABI TOEBI DZ:WANG GWG:BJE GWG:DANGCHU GWG:DAGA GWG:GANGTE GWG:GASETSHO G GWG:GASETSHO W GWG:KAZHI GWG:NAHI GWG:NYISHO GWG:PHANGYUL 407.11 408.11 407.03 407.04 407.05 407.06 407.07 407.08 407.09 407.10 407.12 408.01 408.02 408.03 408.04 408.05 408.06 408.07 408.08 408.09 408.10 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 99 1.929 2.306 0.624 0.561 1.226 1.281 1.216 1.809 1.302 0.464 0.666 0.596 1.236 0.665 0.617 0.693 2.023 0.578 1.350 0.630 1.387 34.693 35.228 35.575 TOTAL

REPAY

LENDING

1.385 1.748 0.058 0.039 0.664 0.618 0.500 1.140 0.650 8.593 0.052 0.060 0.664 0.089 1.492 0.060 0.848 0.060 0.906 16.144 13.531 EXPENDITURE (Nu. in millions) CAPITAL 0.544 0.557 0.566 0.522 0.562 0.663 0.717 0.669 0.652 0.412 0.606 0.596 0.572 0.576 0.617 0.693 0.531 0.518 0.501 0.570 0.481 18.549 26.635 22.045 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:PHOBJI GWG:RUEPISA GWG:SEPHU GWG:ATHANG GWG:THEDTSHO DZ:BUMTHANG GWG:CHHOEK GWG:CHHUME GWG:TANG GWG:URA DAS BG CG DG DG GG HG JG G S/TAR SZG SIN G UG GWG:TTHANG DZ:ZD 411.01 408.12 408.13 408.14 408.15 408.16 409.01 409.02 409.03 409.04 409.05 410.01 410.02 410.03 410.04 410.05 410.07 410.08 410.09 410.12 410.13 410.14 410.16 410.17 AU CODE

100 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.642 0.587 0.666 0.676 0.997 0.614 0.616 0.559 1.600 0.564 0.691 0.823 0.547 4.058 0.557 2.076 0.585 0.542 2.786 0.564 3.170 22.961 43.305 38.671 TOTAL

REPAY

LENDING

0.041 0.372 2.542 1.000 3.454 1.447 2.183 2.652 9.702 22.877 EXPENDITURE (Nu. in millions) CAPITAL 0.642 0.546 0.666 0.676 0.625 0.614 0.616 0.559 0.600 0.564 0.691 0.823 0.547 0.604 0.557 0.629 0.585 0.542 0.602 0.564 0.517 20.419 20.428 28.970 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:BG GWG:BG GWG:NG GWG:NG GWG:PG GWG:SG GWG:TG GWG:GG DZ:TRONGSA GWG:DRAGTE GWG:KORPHU GWG:LANGTH GWG:NUBI GWG:TANGBI DZ:DAL GWG:GGA GWG:JGA GWG:KHO-GA GWG:KUR-GA GWG:MGA GWG:MIN GA GA GWG:MET GWG:TGA DZ:MONGAR 411.02 411.03 411.04 411.05 411.06 411.07 411.08 411.09 412.01 412.02 412.03 412.04 412.05 412.06 413.01 413.02 413.03 413.04 413.05 413.06 413.07 413.08 413.09 414.01 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 101 0.480 0.513 0.837 0.555 0.605 1.541 0.709 1.133 0.760 0.691 0.614 0.608 1.617 0.772 0.790 0.995 1.152 0.970 1.003 0.702 0.748 1.304 32.993 TOTAL

REPAY

LENDING

0.034 0.329 0.083 0.982 0.187 0.545 0.150 0.184 0.023 0.069 1.108 0.234 0.235 0.514 0.661 6.272 0.370 0.437 0.145 0.123 0.654 EXPENDITURE (Nu. in millions) CAPITAL 0.480 0.479 0.508 0.555 0.522 0.559 0.522 0.588 0.610 0.507 0.591 0.538 0.509 0.537 0.555 0.482 0.491 0.600 0.566 0.556 0.625 0.650 26.721 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:BALAM GWG:CHALI GWG:CHASKHAR GWG:DRAMETSE GWG:DREPONG GWG:GONGDUE GWG:JURMEY GWG:KENGKHAR GWG:MONGAR GWG:NGATSHANG GWG:SALENG GWG:SHERIMUNG GWG:ILAMBI GE GWG:THANGRONG GWG:TSAKALING GWG:TSAMANG NARANG GEWOG, MONGAR DZ:PEMAGATSHEL GWG:CHONG GWG:CHHIM GWG:DUNG GWG:KHA GWG:SHU 414.11 414.02 414.03 414.04 414.05 414.06 414.07 414.08 414.09 414.10 414.12 414.13 414.14 414.15 414.16 414.17 414.18 415.01 415.02 415.03 415.04 415.05 415.06 AU CODE

102 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.711 0.711 0.625 0.715 1.348 0.901 0.846 2.369 0.730 1.458 0.444 0.590 0.751 0.597 0.143 1.750 0.713 2.051 0.628 0.684 3.187 1.637 2.068 44.155 58.366 TOTAL

REPAY

LENDING

0.110 0.110 0.064 0.149 0.712 0.322 0.217 1.837 0.069 0.925 0.050 0.050 0.100 0.073 1.150 0.203 1.532 0.050 0.050 2.553 1.049 1.440 14.309 24.705 EXPENDITURE (Nu. in millions) CAPITAL 0.561 0.566 0.636 0.579 0.629 0.532 0.661 0.532 0.394 0.540 0.651 0.601 0.524 0.143 0.601 0.510 0.520 0.578 0.634 0.634 0.588 0.628 29.845 33.661 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:YUR GWG:ZOB DECH GEWOG NORB GEWOG NANONG CHHOKHOR DZ:DASJ GWG:PG GWG:P/THANG GWG:GG GWG:LG GWG:LAURI GWG:MG GWG:OG GWG:SG GWG:SERTHI DEOTHANG GEWOG GEWOG WANGPHU DZ GWG:BARTSHAM GWG:BIDUNG GWG:KANGLUNG GWG:KANGPARA GWG:KHALING 415.11 416.11 415.07 415.08 415.09 415.10 415.12 416.01 416.02 416.03 416.05 416.06 416.07 416.08 416.10 416.12 416.13 416.14 417.01 417.02 417.03 417.04 417.05 417.06 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 103 0.670 1.015 0.912 0.833 2.962 1.838 0.655 0.669 1.610 0.638 1.600 0.482 1.665 2.171 1.647 1.036 0.530 0.596 0.661 0.553 1.467 0.874 51.870 26.374 TOTAL

REPAY

LENDING

0.024 0.435 0.250 0.196 2.379 1.190 0.049 0.050 0.963 0.050 0.958 0.955 1.580 1.098 0.265 0.074 0.050 0.888 0.300 11.119 11.119 20.570 EXPENDITURE (Nu. in millions) CAPITAL 0.611 0.611 0.647 0.580 0.662 0.637 0.583 0.648 0.606 0.619 0.647 0.588 0.641 0.482 0.710 0.591 0.549 0.772 0.530 0.522 0.553 0.579 0.574 31.300 15.255 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:LUMANG GWG:MERAK GWG:PHONGMEY GWG:RADHI GWG:SAKTEN GWG:SAMKHAR GWG:SHONGPHU GWG:THRIMSHING GWG:UZORONG GWG:YANGNEER DZ:THIMPHU GWG:CHANG GWG:DAGALA GWG:GAYNEY GWG:KAWANG GWG:LINGSH GWG:MEWANG GWG:NARO GWG:SOE DZ:GADZONG GWG:KHAME GWG:KHATOE GWG:LAYA GWG:LUNANA 417.11 417.07 417.08 417.10 417.12 417.13 417.14 417.15 417.16 417.17 418.01 418.03 418.04 418.05 418.06 418.07 418.08 418.09 418.10 419.01 419.02 419.03 419.04 419.05 AU CODE

104 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.710 0.800 0.687 0.527 0.608 0.556 0.613 0.571 1.152 0.955 0.894 2.058 0.720 0.990 11.409 11.409 23.855 22.427 65.287 28.495 15.477 193.179 155.227 252.785 TOTAL 3,008.555

REPAY - - - -

LENDING

5.762 0.100 0.225 0.025 0.025 2.960 4.125 3.478 0.106 0.059 0.009 0.863 0.030 15.850 15.096 23.272 85.330 26.770 1,371.782 EXPENDITURE (Nu. in millions) CAPITAL 0.610 0.575 0.662 0.527 0.583 0.556 0.613 0.571 7.285 1.046 0.895 0.885 1.194 0.720 0.960 11.998 11.998 18.093 19.467 49.438 13.399 69.897 169.908 226.015 1,636.773 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL Administration & Direction Services for General Total AND CENSUS SERVICES REGISTRATION SERVICES IMMIGRATION GOVERNANCE OF LOCAL DEPARTMENT SERVICES DISASTER MANAGEMENT SERVICES REVENUE & CUSTOMS SERVICES PROPERTY NATIONAL BUDGET OF NATIONAL DEPARTMENT ABROAD FOREIGN RELATIONS AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:YANGTSE GWG: BUMDE GWG: JAMKH GWG: KHAMD GWG: RAMJA TOETS GWG: TONGS GWG: YALLA GWG: YANGT GWG: MOHCA MOHCA MOHCA MOHCA MOF MOF MOF MFA DZ:CDA DZ:HAA DZ:PARO DZ:SD DZ:TD DZ:DDA

420.01 420.02 420.03 420.04 420.05 420.06 420.07 420.08 420.09 201.01 201.01 201.01 201.01 202.01 202.01 202.01 203.01 401.01 402.01 403.01 404.01 405.01 406.01 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 105 1.020 0.833 0.772 1.124 0.800 0.656 0.861 0.863 0.761 0.882 0.702 2.540 1.652 1.269 2.539 1.153 1.592 1.854 1.145 1.194 1.707 0.900 1.928 1.854 760.327 TOTAL

REPAY -

LENDING - 0.090 0.009 0.044 0.084 0.863 EXPENDITURE (Nu. in millions) CAPITAL 0.184 0.116 0.014 0.166 178.572 0.362 0.557 0.031 0.134 0.077 0.242 0.062 0.037 0.175 0.930 0.824 0.727 1.844 0.991 CURRENT 0.939 0.800 0.656 0.861 0.747 0.746 0.882 0.536 581.755 2.178 1.095 1.238 2.405 1.153 1.515 1.612 1.083 1.156 1.532 0.900

PROGRAMME REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND CENSUS SERVICES REGISTRATION AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:PUN DZ:WANG DZ:BUMTHANG DAS DZ:ZD DZ:TRONGSA DZ:DAL DZ:MONGAR DZ:DASJ DZ:THIMPHU DZ:YANGTSE DZ:CDA DZ:HAA DZ:PARO DZ:SD DZ:TD DZ:DDA DZ:PUN DZ:WANG DZ:BUMTHANG DAS DZ:ZD DZ:TRONGSA DZ:DAL

411.01 411.01 407.01 408.01 409.01 410.01 412.01 413.01 414.01 416.01 418.01 420.01 401.01 402.01 403.01 404.01 405.01 406.01 407.01 408.01 409.01 410.01 412.01 413.01 AU CODE

106 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 - - - 2.189 1.934 1.238 1.584 1.138 0.914 1.216 0.386 1.926 33.852 53.755 18.281 955.601 277.714 3802.734 TOTAL 7,068.683 7,068.683 1,305.351 10,871.416 - - 53.822 -

REPAY 2,735.525 2,735.525 2,735.525 - - -

- - - -

1,471.826 1,471.826 1,471.826 LENDING

0.977 0.472 0.084 0.920 5.076 5.449 10.723 613.114 613.114 613.114 613.114 281.280 132.061 429.513 1,555.430 2,168.544 EXPENDITURE (Nu. in millions) CAPITAL 17.132

1.212 1.462 1.155 1.584 1.138 0.914 1.216 0.386 1.006 28.776 43.033 12.832 674.321 145.652 875.838 2,247.304 2,248.217 2,248.217 4,495.520 CURRENT 36.690

Total of Public Debt Services Total Total for General Public Services Total PROGRAMME Total of Public Order & Safety Affairs of Public Order & Safety Total SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND CENSUS SERVICES REGISTRATION AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND CENSUS SERVICES REGISTRATION AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY AND LAND RECORD SERVICES SURVEY ACCOUNTS OF PUBLIC DEPARTMENT of General Public Services incldg Debt Serv. Total POLICE SERVICES BHUTAN ROYAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:MONGAR DZ:PEMAGATSHEL DZ:PEMAGATSHEL DZ:DASJ DZ DZ DZ:THIMPHU DZ:GADZONG DZ:YANGTSE MOF MOHCA MOHCA S JUDICIAL OAG RIM

414.01 415.01 415.01 416.01 417.01 417.01 418.01 419.01 420.01 202.01 201.01 201.01 106.01 120.01 115.01 AU CODE Public Debt Services Public Order & Safety Services Social Services Education Services

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 107 0.500 0.894 0.190 0.840 0.434 0.914 0.568 37.550 16.852 42.369 78.239 94.810 671.928 289.457 291.690 191.393 273.017 286.255 177.459 200.695 102.192 138.921 168.900 157.455 TOTAL

REPAY

LENDING 3.375 0.500 0.894 0.190 0.840 0.434 0.914 0.568 21.496 28.567 17.748 58.338 18.205 24.754 38.352 31.162 48.658 42.080 30.746 21.032 359.588 156.271 179.760 225.920 EXPENDITURE (Nu. in millions) CAPITAL

11.633 11.633 16.054 13.477 47.098 24.621 60.034 71.030 90.263 73.777 312.340 260.890 135.419 227.918 152.704 162.343 126.820 126.710 CURRENT PROGRAMME GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL COLLEGE SERVICES AND DIRECTION SERVICES ADMINISTRATION GENERAL SERVICES EDUCATION AND DIRECTION SERVICES ADMINISTRATION GENERAL SERVICES AND HIGHER EDUCATION ADULT SERVICES EDUCATION SCHOOL AND SPORTS YOUTH, CULTURE OF DEPARTMENT SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION ADMINISTRATIVE UNIT ADMINISTRATIVE RUB,THIMPHU RUB,THIMPHU DDC TT MOE MOE MOE MOE DZ:CDA DZ:HAA DZ:PARO DZ:SD GWG:DUMT GWG:LHA GWG:PUG DZ:TD DZ:DDA DZ:PUN DZ:WANG GWG:DANGCHU GWG:DAGA GWG:GASETSHO W GWG:RUEPISA DZ:BUMTHANG 211.01 211.01 211.01 211.01 121.01 121.01 129.01 131.01 401.01 402.01 403.01 404.01 404.08 404.10 404.13 405.01 406.01 407.01 408.01 408.03 408.04 408.07 408.13 409.01 AU CODE

108 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.119 0.119 0.092 0.264 1.000 1.000 0.480 2.138 1.569 1.412 0.035 0.080 0.150 0.093 69.324 25.168 111.554 111.554 111.853 156.167 133.140 202.339 156.342 143.829 327.435 142.730 TOTAL 4,865.657

REPAY -

LENDING - 0.119 0.119 0.092 0.264 1.000 1.000 0.480 2.138 1.569 1.412 0.035 0.080 0.150 0.093 4.805 21.839 32.397 33.889 33.489 34.406 33.320 26.638 88.553 23.495 43.231 EXPENDITURE (Nu. in millions) CAPITAL 1,712.020

77.664 78.363 45.829 20.362 99.499 117.190 117.190 134.328 100.744 167.932 123.022 238.882 CURRENT 3,153.637 Total of Education Services Total PROGRAMME EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION SERVICES EDUCATION ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:TANG DAS BG G S/TAR GWG:TTHANG DZ:ZD DZ:TRONGSA DZ:DAL GWG:MGA DZ:MONGAR GWG:DREPONG GWG:GONGDUE GWG:JURMEY GWG:KENGKHAR GWG:SALENG GWG:TSAMANG DZ:PEMAGATSHEL DZ:DASJ DZ GWG:LUMANG GWG:THRIMSHING DZ:THIMPHU DZ:GADZONG DZ:YANGTSE

411.01 409.04 410.01 410.02 410.12 410.17 412.01 413.01 413.06 414.01 414.06 414.07 414.08 414.09 414.12 414.17 415.01 416.01 417.01 417.07 417.15 418.01 419.01 420.01 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 109 - - 7.162 2.774 1.360 1.574 1.194 2.462 0.848 0.340 0.949 1.878 0.644 0.452 0.590 1.033 0.600 11.123 11.123 84.823 13.671 34.288 154.123 239.531 963.388 TOTAL

REPAY

LENDING

2.199 2.788 2.774 1.360 1.574 1.194 2.462 0.848 0.340 0.949 1.878 2.435 0.644 0.452 0.590 1.033 0.600 5.189 91.694 15.930 122.004 256.677 EXPENDITURE (Nu. in millions) CAPITAL

8.924 4.374 11.236 11.236 62.429 68.893 29.098 117.527 117.527 706.711 CURRENT PROGRAMME AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL SERVICES PUBLIC HEALTH SERVICES MEDICAL SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE BNCA DRA MOH MOH MOH DZ:CDA GWG:SPG GWG:BOG GWG:CHG GWG:DAG GWG:LKG GWG:DUG GWG:MEG GWG:PLG GWG:BLG DZ:HAA GWG:BJE GWG:KSH GWG:SAM GWG:USE GAKEYLING DZ:PARO 401.11 126.01 132.01 210.01 210.01 210.01 401.01 401.02 401.03 401.04 401.05 401.07 401.08 401.10 401.12 402.01 402.02 402.03 402.05 402.06 402.07 403.01 AU CODE Health Services

110 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.244 0.295 0.195 0.323 0.696 0.717 0.542 0.786 0.731 1.462 1.086 3.420 0.962 1.563 1.564 0.988 0.065 0.788 0.685 0.039 0.192 0.030 45.070 23.884 TOTAL

REPAY

LENDING .564 0.244 0.295 0.195 0.323 0.696 0.717 0.542 0.786 3.457 0.731 1.462 1.086 3.420 0.962 1.563 0.988 0.065 0.788 0.685 8.554 0.039 0.192 0.030 EXPENDITURE (Nu. in millions) CAPITAL

41.612 15.329 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:DOB GWG:DOG GWG:LAN GWG:LUN GWG:NAJ GWG:SHA GWG:TSE GWG:WAN DZ:SD GWG:BARA GWG:BIRU GWG:DEN GWG:DOR GWG:DUMT GWG:LHA GWG:UGYEN GWG:PUG GWG:SAM GWG:SIP GWG:TAD DZ:TD GWG:BAG GWG:GOG GWG:RAG 403.11 403.02 403.03 403.06 403.07 403.08 403.09 403.10 404.01 404.02 404.03 404.06 404.07 404.08 404.10 404.12 404.13 404.14 404.15 404.16 405.01 405.04 405.05 405.06 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 111 1.450 1.177 0.331 0.280 2.059 0.784 2.171 0.760 1.223 0.900 0.467 1.323 1.200 0.420 0.249 1.408 0.178 0.245 0.978 0.250 0.075 0.085 27.484 27.340 TOTAL

REPAY

LENDING 1.450 1.177 0.331 0.280 7.294 2.059 0.784 2.171 0.760 1.223 0.900 0.467 1.323 1.200 0.420 0.249 1.408 3.934 0.178 0.245 0.978 0.250 0.075 0.085 EXPENDITURE (Nu. in millions) CAPITAL

20.190 23.406 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:KIG GWG:MEG GWG:PGC GWG:TSG DZ:DDA GWG:DOR GWG:DRU GWG:GESAR GWG:GOSH GWG:KAN GWG:LAJA GWG:T/DING GWG:T/GANG GWG:T/KHA GWG:TEZA GWG:DEORALI GWG:LKHA DZ:PUN GWG:CHHU GWG:GOEN GWG:GUMA GWG:SHE GWG:TALO GWG:TEO 406.11 405.07 405.08 405.10 405.12 406.01 406.02 406.03 406.04 406.05 406.06 406.08 406.09 406.10 406.12 406.13 406.14 407.01 407.02 407.03 407.04 407.07 407.08 407.09 AU CODE

112 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.117 0.117 0.525 2.351 0.422 0.298 0.100 0.088 0.254 0.176 0.848 0.327 1.218 0.493 0.254 0.695 2.653 0.809 0.485 0.454 0.480 0.598 1.473 20.728 26.507 35.835 TOTAL

REPAY

LENDING 0.117 0.117 0.525 2.351 0.422 2.684 0.298 0.100 0.088 0.254 0.176 0.848 0.327 1.218 0.493 0.254 0.695 2.653 0.809 0.485 0.454 0.480 0.598 1.473 10.634 15.908 EXPENDITURE (Nu. in millions) CAPITAL

18.043 15.874 19.927 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:ZOMI BABI TOEBI DZ:WANG GWG:BJE GWG:DANGCHU GWG:DAGA GWG:GANGTE GWG:GASETSHO G GWG:KAZHI GWG:NAHI GWG:NYISHO GWG:PHANGYUL GWG:PHOBJI GWG:SEPHU GWG:ATHANG GWG:THEDTSHO DZ:BUMTHANG GWG:CHHOEK GWG:CHHUME GWG:TANG GWG:URA DAS BG CG 407.11 408.11 407.10 407.12 408.01 408.02 408.03 408.04 408.05 408.06 408.08 408.09 408.10 408.12 408.14 408.15 408.16 409.01 409.02 409.03 409.04 409.05 410.01 410.02 410.03 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 113 3.002 2.195 0.403 0.780 1.761 1.068 1.122 0.684 0.714 0.875 1.629 0.529 1.193 1.340 2.030 0.410 0.250 0.655 0.500 0.202 0.449 0.860 33.381 16.467 18.375 TOTAL

REPAY

LENDING 3.002 2.195 0.403 0.780 1.761 1.068 1.122 5.523 0.684 0.714 0.875 1.629 0.529 1.193 1.340 2.030 1.718 0.410 0.250 0.655 0.500 0.202 1.666 0.449 0.860 EXPENDITURE (Nu. in millions) CAPITAL

27.858 14.749 16.709 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE DG DG GG HG JG G S/TAR UG DZ:ZD GWG:BG GWG:BG GWG:NG GWG:NG GWG:PG GWG:SG GWG:TG GWG:GG DZ:TRONGSA GWG:DRAGTE GWG:KORPHU GWG:LANGTH GWG:NUBI GWG:TANGBI DZ:DAL GWG:GGA GWG:KUR-GA 411.01 411.02 411.03 411.04 411.05 411.06 411.07 411.08 411.09 410.04 410.05 410.07 410.08 410.09 410.12 410.16 412.01 412.02 412.03 412.04 412.05 412.06 413.01 413.02 413.05 AU CODE

114 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.411 0.411 0.100 2.491 0.330 0.309 0.350 1.091 0.779 2.347 3.177 1.981 0.844 0.550 0.296 0.440 0.852 0.448 0.245 0.930 0.331 0.424 0.887 41.932 34.572 TOTAL

REPAY

LENDING 0.411 0.411 0.100 2.491 0.330 0.309 0.350 1.091 0.779 2.347 3.177 1.981 0.844 0.550 0.296 0.440 0.852 0.448 0.245 0.930 0.331 0.424 0.887 22.042 13.760 EXPENDITURE (Nu. in millions) CAPITAL

20.811 20.811 19.890 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:MGA GWG:TGA DZ:MONGAR GWG:BALAM GWG:CHALI GWG:CHASKHAR GWG:DRAMETSE GWG:DREPONG GWG:GONGDUE GWG:JURMEY GWG:KENGKHAR GWG:MONGAR GWG:NGATSHANG GWG:SALENG GWG:SHERIMUNG GWG:ILAMBI GE GWG:THANGRONG GWG:TSAKALING GWG:TSAMANG NARANG GEWOG, MONGAR DZ:PEMAGATSHEL GWG:CHONG GWG:DUNG GWG:KHA 414.11 413.06 413.09 414.01 414.02 414.03 414.04 414.05 414.06 414.07 414.08 414.09 414.10 414.12 414.13 414.14 414.15 414.16 414.17 414.18 415.01 415.02 415.04 415.05 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 115 0.119 0.119 1.822 0.396 1.089 0.743 0.584 0.418 0.358 1.859 0.142 1.023 0.230 0.745 0.506 0.879 1.379 0.994 0.217 1.020 2.160 0.984 2.873 32.607 71.266 TOTAL

REPAY

LENDING 0.119 0.119 1.822 0.396 1.089 0.743 0.584 0.418 0.358 5.760 1.859 0.142 1.023 0.230 0.745 0.506 0.879 1.379 0.994 0.217 1.020 2.160 0.984 2.873 24.203 EXPENDITURE (Nu. in millions) CAPITAL

26.847 47.063 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:SHU GWG:YUR GWG:ZOB DECH GEWOG NORB GEWOG NANONG CHHOKHOR DZ:DASJ GWG:PG GWG:P/THANG GWG:GG GWG:LG GWG:LAURI GWG:OG GWG:SG GWG:SERTHI DEOTHANG GEWOG GEWOG WANGPHU DZ GWG:BARTSHAM GWG:BIDUNG GWG:KANGLUNG GWG:KANGPARA GWG:KHALING 415.11 416.11 415.06 415.07 415.08 415.09 415.10 415.12 416.01 416.02 416.03 416.05 416.06 416.07 416.10 416.12 416.13 416.14 417.01 417.02 417.03 417.04 417.05 417.06 AU CODE

116 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 3.112 3.112 2.071 0.199 0.402 2.797 2.402 1.737 1.085 1.560 8.930 0.421 0.258 1.223 0.208 0.290 0.241 0.020 0.205 7.356 0.170 0.068 0.500 0.600 20.306 TOTAL

REPAY

LENDING 3.112 3.112 2.071 0.199 0.402 2.797 2.402 1.737 1.085 1.560 4.394 0.421 0.258 1.223 0.208 0.290 0.241 0.020 0.205 0.575 0.170 0.068 0.500 0.600 4.875 EXPENDITURE (Nu. in millions) CAPITAL

4.536 6.781 15.431 CURRENT PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:LUMANG GWG:MERAK GWG:PHONGMEY GWG:RADHI GWG:SAMKHAR GWG:SHONGPHU GWG:THRIMSHING GWG:UZORONG GWG:YANGNEER DZ:THIMPHU GWG:CHANG GWG:DAGALA GWG:GAYNEY GWG:KAWANG GWG:LINGSH GWG:MEWANG GWG:NARO GWG:SOE DZ:GADZONG GWG:KHAME GWG:KHATOE GWG:LAYA GWG:LUNANA DZ:YANGTSE 417.11 417.07 417.08 417.10 417.13 417.14 417.15 417.16 417.17 418.01 418.03 418.04 418.05 418.06 418.07 418.08 418.09 418.10 419.01 419.02 419.03 419.04 419.05 420.01 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 117 - - 0.485 1.200 0.350 0.035 0.100 0.408 11.724 11.724 66.976 24.609 43.805 62.360 45.433 12.543 19.729 38.292 29.001 43.728 16.356 20.968 322.443 317.817 TOTAL 2,151.789 7,017.446

REPAY ------

LENDING

0.485 1.200 0.350 0.035 3.068 8.618 0.100 0.408 5.333 11.889 11.889 19.473 10.245 34.687 49.410 32.045 25.394 19.688 28.138 787.540 277.820 299.781 2,499.560 EXPENDITURE (Nu. in millions) CAPITAL

9.118 9.118 8.656 9.313 9.079 11.111 11.111 11.023 11.023 47.502 44.624 18.035 14.364 12.950 13.388 12.543 12.899 15.590 1,364.249 4,517.886 CURRENT Total of Social Services Total Total of Health Services Total PROGRAMME HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH SERVICES HEALTH AND DIRECTION SERVICES ADMINISTRATION GENERAL AND ENGINEERING SERVICES URBAN DEVELOPMENT CORPORATION HOUSING DEVELOPMENT NATIONAL AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT ADMINISTRATIVE UNIT ADMINISTRATIVE GWG: BUMDE GWG: KHAMD TOETS GWG: TONGS GWG: MoWHS MoWHS MoWHS DZ:CDA DZ:HAA DZ:PARO DZ:SD DZ:TD DZ:DDA DZ:PUN DZ:WANG GWG:BJE GWG:SEPHU DZ:BUMTHANG DAS DZ:ZD DZ:TRONGSA 411.01 420.02 420.04 420.06 420.07 208.01 208.01 208.01 401.01 402.01 403.01 404.01 405.01 406.01 407.01 408.01 408.02 408.14 409.01 410.01 412.01 AU CODE Amenity Services Housing & Community

118 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 - - 9.377 5.349 1.194 1.656 0.521 0.782 1.121 2.629 1.000 0.149 0.400 13.175 19.610 10.534 25.857 23.108 12.257 76.407 38.605 379.518 168.441 TOTAL 1,195.559

REPAY - - - -

LENDING

4.189 5.565 2.333 3.392 0.083 0.525 2.767 9.536 0.513 1.656 0.521 0.782 1.121 1.626 1.000 0.149 0.400 20.211 20.211 13.719 37.185 858.670 105.826 EXPENDITURE (Nu. in millions) CAPITAL

8.987 8.200 9.293 4.824 9.490 0.681 1.003 14.045 12.138 19.716 39.222 29.069 62.615 336.889 359.307 CURRENT PROGRAMME Total of Housing & Community Amenity Services of Housing & Community Total URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND ENGINEERING SERVICES URBAN DEVELOPMENT AND DIRECTION SERVICES ADMINISTRATION GENERAL (RABDEY) DIRECTION SERVICES MONK BODY AND DIRECTION SERVICES ADMINISTRATION GENERAL SERVICES CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:DAL DZ:MONGAR DZ:PEMAGATSHEL DZ:DASJ DZ DZ:THIMPHU DZ:GADZONG DZ:YANGTSE CRA CRA BOC MOHCA DZ:CDA GWG:BOG GWG:CHG GWG:GTG GWG:GLG DZ:HAA GWG:BJE GWG:KSH GWG:SBY 111.01 413.01 414.01 415.01 416.01 417.01 418.01 419.01 420.01 104.01 104.01 201.01 401.01 401.03 401.04 401.06 401.09 402.01 402.02 402.03 402.04 AU CODE Recreation, Culture & Religious Services

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 119 4.411 4.411 0.295 0.240 0.291 0.300 0.699 1.275 0.170 0.370 1.141 0.329 0.998 0.650 0.761 0.105 0.472 1.958 1.921 1.956 1.951 12.333 18.506 TOTAL

REPAY

LENDING 0.295 0.240 0.291 0.300 0.699 1.275 0.170 0.370 1.141 0.329 0.998 0.650 0.761 0.105 0.472 1.958 3.900 1.921 1.956 1.951 10.014 17.829 EXPENDITURE (Nu. in millions) CAPITAL

0.511 0.511 2.319 0.677 CURRENT PROGRAMME RELIGION AND CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:SAM GWG:USE GAKEYLING DZ:PARO GWG:DOB GWG:DOG GWG:DOT GWG:HOR GWG:LAN GWG:LUN GWG:NAJ GWG:SHA GWG:TSE GWG:WAN DZ:SD GWG:BARA GWG:CHAR GWG:SAM DZ:TD GWG:DUG GWG:BAG GWG:GOG 403.11 402.05 402.06 402.07 403.01 403.02 403.03 403.04 403.05 403.06 403.07 403.08 403.09 403.10 404.01 404.02 404.04 404.14 405.01 405.03 405.04 405.05 AU CODE

120 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 1.311 1.311 0.112 1.650 0.662 1.589 0.440 0.658 0.301 0.105 0.190 1.100 0.050 0.740 0.268 0.145 0.404 1.050 0.175 5.906 0.297 0.622 1.000 12.756 28.696 TOTAL

REPAY

LENDING 1.311 1.311 0.112 1.650 0.662 1.589 0.440 0.658 0.301 0.105 0.190 1.100 0.050 0.740 0.268 0.145 0.404 1.050 0.175 5.204 0.297 0.622 1.000 11.649 11.649 26.312 EXPENDITURE (Nu. in millions) CAPITAL

1.107 2.384 0.702 CURRENT PROGRAMME RELIGION AND CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:KIG GWG:MEG GWG:PAT GWG:PGC DZ:DDA GWG:GOSH GWG:KAN GWG:KHEBI GWG:LAJA GWG:T/DING DZ:PUN GWG:CHHU GWG:GOEN GWG:GUMA GWG:SHE GWG:TALO GWG:TEO GWG:ZOMI BABI TOEBI DZ:WANG GWG:DAGA GWG:ATHANG GWG:THEDTSHO 407.11 405.07 405.08 405.09 405.10 406.01 406.05 406.06 406.07 406.08 406.09 407.01 407.02 407.03 407.04 407.07 407.08 407.09 407.10 407.12 408.01 408.04 408.15 408.16 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 121 2.355 2.331 1.000 1.959 4.047 0.342 0.163 1.260 2.368 0.022 2.000 1.284 0.540 1.372 0.463 5.190 3.471 1.469 1.455 1.552 1.250 12.881 13.176 12.233 TOTAL

REPAY

LENDING 2.355 2.331 1.000 1.959 3.347 0.342 0.163 1.260 2.368 0.022 2.000 1.284 0.540 1.372 0.463 4.031 3.471 1.469 1.455 1.552 1.250 11.280 11.280 10.467 12.432 EXPENDITURE (Nu. in millions) CAPITAL

2.414 0.700 0.744 1.159 0.953 CURRENT PROGRAMME RELIGION AND CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:BUMTHANG GWG:CHHOEK GWG:CHHUME GWG:TANG GWG:URA DAS CG DG JG DZ:ZD GWG:BG GWG:BG GWG:NG GWG:PG GWG:SG GWG:TG GWG:GG DZ:TRONGSA GWG:DRAGTE GWG:KORPHU GWG:LANGTH GWG:NUBI GWG:TANGBI DZ:DAL 411.01 411.02 411.03 411.04 411.06 411.07 411.08 411.09 409.01 409.02 409.03 409.04 409.05 410.01 410.03 410.04 410.09 412.01 412.02 412.03 412.04 412.05 412.06 413.01 AU CODE

122 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.991 0.179 1.166 1.512 0.173 0.565 0.250 0.025 0.650 0.400 1.700 0.750 0.294 0.025 0.156 1.200 0.473 3.774 0.247 0.966 0.352 1.024 0.439 18.547 TOTAL

REPAY

LENDING 0.991 0.179 1.166 1.512 0.173 0.565 0.250 0.025 0.650 0.400 1.700 0.750 0.294 0.025 0.156 1.200 0.473 2.987 0.247 0.966 0.352 1.024 0.439 17.583 EXPENDITURE (Nu. in millions) CAPITAL

0.964 0.787 CURRENT PROGRAMME RELIGION AND CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:JGA GWG:KHO-GA GWG:KUR-GA GWG:MGA GWG:TGA DZ:MONGAR GWG:CHASKHAR GWG:DRAMETSE GWG:GONGDUE GWG:JURMEY GWG:KENGKHAR GWG:MONGAR GWG:SALENG GWG:SHERIMUNG GWG:ILAMBI GE GWG:THANGRONG GWG:TSAKALING GWG:TSAMANG DZ:PEMAGATSHEL GWG:CHONG GWG:CHHIM GWG:DUNG GWG:KHA GWG:SHU 413.03 413.04 413.05 413.06 413.09 414.01 414.04 414.05 414.07 414.08 414.09 414.10 414.12 414.13 414.14 414.15 414.16 414.17 415.01 415.02 415.03 415.04 415.05 415.06 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 123 1.118 1.118 0.828 0.083 0.272 1.101 0.656 0.199 6.246 0.099 0.081 0.820 0.100 0.599 0.300 0.067 1.640 0.603 0.300 0.650 0.545 0.555 0.293 17.335 TOTAL

REPAY

LENDING 1.118 1.118 0.828 0.083 0.272 1.101 0.656 0.199 5.442 0.099 0.081 0.820 0.100 0.599 0.300 0.067 1.640 0.603 0.300 0.650 0.545 0.555 0.293 16.295 EXPENDITURE (Nu. in millions) CAPITAL

0.804 1.040 CURRENT PROGRAMME RELIGION AND CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:YUR GWG:ZOB DECH GEWOG NORB GEWOG NANONG CHHOKHOR DZ:DASJ GWG:PG GWG:GG GWG:LAURI DZ GWG:BARTSHAM GWG:BIDUNG GWG:KANGLUNG GWG:KANGPARA GWG:KHALING GWG:LUMANG GWG:MERAK GWG:PHONGMEY GWG:RADHI GWG:SAKTEN GWG:SAMKHAR GWG:SHONGPHU 415.11 417.11 415.07 415.08 415.09 415.10 415.12 416.01 416.02 416.05 416.07 417.01 417.02 417.03 417.04 417.05 417.06 417.07 417.08 417.10 417.12 417.13 417.14 AU CODE

124 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.576 0.348 0.400 1.780 1.532 0.062 0.130 0.295 0.612 2.809 0.416 1.026 0.892 7.255 1.226 1.150 0.800 0.500 2.200 0.500 0.128 0.735 TOTAL

REPAY

LENDING 0.576 0.348 0.400 1.780 1.532 0.062 0.130 0.295 0.612 1.801 0.416 1.026 0.892 6.105 1.226 1.150 0.800 0.500 2.200 0.500 0.128 0.735 EXPENDITURE (Nu. in millions) CAPITAL

1.007 1.150 CURRENT PROGRAMME RELIGION AND CULTURAL SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION SERVICES AND CULTURAL RELIGION ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:THRIMSHING GWG:UZORONG GWG:YANGNEER DZ:THIMPHU GWG:CHANG GWG:DAGALA GWG:GAYNEY GWG:MEWANG GWG:SOE DZ:GADZONG GWG:KHATOE GWG:LAYA GWG:LUNANA DZ:YANGTSE GWG: BUMDE GWG: JAMKH GWG: KHAMD GWG: RAMJA TOETS GWG: TONGS GWG: YALLA GWG: YANGT GWG: 417.15 417.16 417.17 418.01 418.03 418.04 418.05 418.08 418.10 419.01 419.03 419.04 419.05 420.01 420.02 420.03 420.04 420.05 420.06 420.07 420.08 420.09 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 125 1.935 8.894 7.675 0.623 2.831 3.947 0.246 3.565 2.985 0.848 4.154 9.685 0.499 0.612 3.533 2.226 0.927 0.830 14.437 311.688 311.688 413.646 146.160 TOTAL 953.682 -

REPAY - -

LENDING - 5.461 1.935 7.519 7.675 0.623 2.831 3.947 0.236 3.565 2.161 0.848 4.154 3.473 0.479 0.592 3.413 2.206 0.907 0.762 37.199 144.125 227.471 EXPENDITURE (Nu. in millions) CAPITAL 442.363

6.211 6.211 8.976 1.376 0.010 0.824 0.020 0.020 0.120 0.020 0.020 0.068 167.563 186.175 108.961 CURRENT 511.319 511.319 PROGRAMME Total of Recreation, Culture & Religious Services Total AND DIRECTION SERVICES ADMINISTRATION GENERAL SERVICES AGRICULTURE SERVICES FOR RNR RESEARCH OF BHUTAN COUNCIL SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE MOA MOA MOA DZ:CDA GWG:SPG GWG:BOG GWG:CHG GWG:DAG GWG:GTG GWG:LKG GWG:DUG GWG:GLG GWG:MEG GWG:PLG GWG:BLG DZ:HAA GWG:BJE GWG:KSH GWG:SBY GWG:SAM GWG:USE GAKEYLING 401.11 205.01 205.01 205.01 401.01 401.02 401.03 401.04 401.05 401.06 401.07 401.08 401.09 401.10 401.12 402.01 402.02 402.03 402.04 402.05 402.06 402.07 AU CODE Agriculture Services

126 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 2.104 3.999 2.180 4.898 1.451 2.590 4.000 1.067 4.060 3.639 0.050 1.085 0.030 0.026 2.048 0.029 2.008 0.015 2.006 0.240 3.502 4.104 15.326 16.670 TOTAL

REPAY

LENDING 8.745 2.089 3.989 2.180 4.888 1.441 2.580 3.990 1.057 4.050 3.629 9.837 0.019 1.075 0.020 0.019 2.038 0.019 1.975 0.005 1.996 0.240 3.492 4.094 EXPENDITURE (Nu. in millions) CAPITAL

.010 6.581 0.015 0.010 0.010 0.010 0.010 0.010 0.010 0.010 6.832 0.032 0.010 0.010 0.007 0.010 0.010 0.033 0.010 0.010 0.010 0.010 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:PARO GWG:DOB GWG:DOG GWG:DOT GWG:HOR GWG:LAN GWG:LUN GWG:NAJ GWG:SHA GWG:TSE GWG:WAN DZ:SD GWG:BARA GWG:BIRU GWG:CHAR GWG:DEN GWG:DOR GWG:DUMT GWG:YDTSE GWG:LHA GWG:UGYEN GWG:PUG GWG:SAM GWG:SIP 403.11 403.01 403.02 403.03 403.04 403.05 403.06 403.07 403.08 403.09 403.10 404.01 404.02 404.03 404.04 404.06 404.07 404.08 404.09 404.10 404.12 404.13 404.14 404.15 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 127 0.030 4.805 2.865 0.257 0.994 2.059 4.514 0.459 0.581 0.274 0.162 1.813 1.829 1.097 0.013 8.031 0.234 1.446 6.449 1.853 0.389 2.405 25.855 14.667 TOTAL

REPAY

LENDING 0.020 4.795 2.850 0.257 0.979 2.044 4.499 0.426 0.566 0.259 0.148 1.799 1.814 1.082 7.444 0.013 8.031 0.234 1.446 6.449 1.853 0.389 2.405 18.756 EXPENDITURE (Nu. in millions) CAPITAL

0.010 0.010 7.099 0.014 0.015 0.015 0.015 0.033 0.015 0.015 0.014 0.014 0.015 0.015 7.223 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:TAD GWG:TEN DZ:TD GWG:BEG GWG:DUG GWG:BAG GWG:GOG GWG:RAG GWG:KIG GWG:MEG GWG:PAT GWG:PGC GWG:SHG GWG:TSG GWG:TGR DZ:DDA GWG:DOR GWG:DRU GWG:GESAR GWG:GOSH GWG:KAN GWG:KHEBI GWG:LAJA GWG:T/DING 405.11 404.16 404.17 405.01 405.02 405.03 405.04 405.05 405.06 405.07 405.08 405.09 405.10 405.12 405.13 406.01 406.02 406.03 406.04 406.05 406.06 406.07 406.08 406.09 AU CODE

128 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.711 0.711 1.587 0.680 0.603 3.184 1.055 0.033 6.688 0.636 2.662 5.828 1.054 2.904 0.887 0.672 1.706 2.691 1.363 1.197 0.525 1.541 20.731 14.310 TOTAL

REPAY

LENDING 0.711 0.711 1.587 0.680 0.603 3.184 1.045 0.025 6.688 0.636 2.662 5.828 1.054 2.904 0.887 0.672 1.706 2.691 6.237 1.363 1.097 0.525 1.523 12.816 EXPENDITURE (Nu. in millions) CAPITAL

0.010 0.008 7.915 8.073 0.100 0.018 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:T/GANG GWG:T/KHA GWG:TEZA GWG:DEORALI GWG:LKHA GWG:NICHULA DZ:PUN GWG:CHHU GWG:GOEN GWG:GUMA GWG:KAB GWG:LING GWG:SHE GWG:TALO GWG:TEO GWG:ZOMI BABI TOEBI DZ:WANG GWG:BJE GWG:DANGCHU GWG:DAGA GWG:GASETSHO G 406.11 407.11 406.10 406.12 406.13 406.14 406.15 407.01 407.02 407.03 407.04 407.05 407.06 407.07 407.08 407.09 407.10 407.12 408.01 408.02 408.03 408.04 408.06 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 129 1.811 1.811 3.188 2.676 2.146 4.885 1.612 0.847 2.794 2.075 0.762 8.461 2.400 4.292 1.693 1.155 1.161 0.935 0.227 0.049 1.419 2.138 22.887 TOTAL

REPAY

LENDING 1.811 1.811 3.188 2.626 2.146 4.885 1.612 0.847 2.794 2.075 0.762 4.103 2.400 4.269 1.693 1.130 1.142 0.925 0.220 0.030 1.407 2.128 15.525 EXPENDITURE (Nu. in millions) CAPITAL

0.050 4.358 0.023 0.025 7.361 0.019 0.010 0.007 0.019 0.012 0.010 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:GASETSHO W GWG:KAZHI GWG:NAHI GWG:NYISHO GWG:PHANGYUL GWG:PHOBJI GWG:RUEPISA GWG:SEPHU GWG:ATHANG DZ:BUMTHANG GWG:CHHOEK GWG:CHHUME GWG:TANG GWG:URA DAS BG CG DG DG GG HG JG 408.11 408.07 408.08 408.09 408.10 408.12 408.13 408.14 408.15 409.01 409.02 409.03 409.04 409.05 410.01 410.02 410.03 410.04 410.05 410.07 410.08 410.09 AU CODE

130 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.110 0.110 4.811 0.018 1.454 0.539 1.054 0.223 2.505 1.908 0.239 1.208 2.363 3.829 1.592 3.573 4.449 3.329 2.796 8.058 3.449 28.912 12.774 10.510 15.876 TOTAL

REPAY

LENDING 0.010 1.444 0.512 1.054 0.191 1.791 0.098 1.898 0.239 1.186 2.363 3.829 3.699 8.676 1.582 3.565 4.449 3.329 2.796 6.261 8.058 3.449 23.044 15.876 EXPENDITURE (Nu. in millions) CAPITAL

.010 1.112 1.112 0.008 0.027 0.032 5.868 0.714 0.012 0.010 0.022 4.097 0.010 0.008 4.250 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE S/TAR G S/TAR SZG SIN G UG GWG:TTHANG DZ:ZD GWG:BG GWG:BG GWG:NG GWG:NG GWG:PG GWG:SG GWG:TG GWG:GG DZ:TRONGSA GWG:DRAGTE GWG:KORPHU GWG:LANGTH GWG:NUBI GWG:TANGBI DZ:DAL GWG:GGA GWG:JGA GWG:KHO-GA 411.01 411.02 411.03 411.04 411.05 411.06 411.07 411.08 411.09 410.12 410.13 410.14 410.16 410.17 412.01 412.02 412.03 412.04 412.05 412.06 413.01 413.02 413.03 413.04 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 131 8.466 2.421 6.237 4.271 3.015 1.894 2.472 0.298 5.572 0.402 0.388 4.283 3.803 8.560 7.554 0.159 2.962 3.632 0.490 1.181 10.663 35.404 46.541 TOTAL

REPAY

LENDING 8.466 2.421 6.237 4.251 3.015 1.894 2.472 0.298 5.572 0.396 0.388 4.283 3.803 8.560 7.554 0.159 2.962 3.632 0.490 1.181 10.663 27.074 40.233 EXPENDITURE (Nu. in millions) CAPITAL

0.020 8.330 0.006 6.308 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:KUR-GA GWG:MGA GWG:MIN GA GA GWG:MET GWG:TGA DZ:MONGAR GWG:BALAM GWG:CHALI GWG:CHASKHAR GWG:DRAMETSE GWG:DREPONG GWG:GONGDUE GWG:JURMEY GWG:MONGAR GWG:NGATSHANG GWG:SALENG GWG:SHERIMUNG GWG:ILAMBI GE GWG:THANGRONG GWG:TSAKALING GWG:TSAMANG NARANG GEWOG, MONGAR DZ:PEMAGATSHEL 414.11 413.05 413.06 413.07 413.08 413.09 414.01 414.02 414.03 414.04 414.05 414.06 414.07 414.08 414.10 414.12 414.13 414.14 414.15 414.16 414.17 414.18 415.01 AU CODE

132 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.376 0.961 0.166 7.067 4.907 1.397 4.456 3.518 0.253 1.821 6.477 7.010 5.779 0.105 8.377 2.497 5.943 0.503 3.652 7.563 4.770 39.105 29.755 15.848 TOTAL

REPAY

LENDING 0.376 0.961 0.166 7.067 4.907 1.397 4.456 3.518 0.253 1.821 6.477 7.000 5.729 0.090 8.367 2.477 5.913 0.484 3.632 7.543 3.436 34.494 19.526 13.905 EXPENDITURE (Nu. in millions) CAPITAL

4.611 4.611 0.010 0.050 0.015 0.010 1.943 0.020 0.030 0.018 0.020 0.020 1.334 10.229 CURRENT PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:SHU GWG:ZOB NANONG DZ:DASJ GWG:PG GWG:P/THANG GWG:LG GWG:MG GWG:OG GWG:SERTHI DEOTHANG GEWOG DZ GWG:BARTSHAM GWG:BIDUNG GWG:KANGLUNG GWG:KANGPARA GWG:KHALING GWG:LUMANG GWG:PHONGMEY GWG:RADHI GWG:SAKTEN GWG:SAMKHAR GWG:SHONGPHU GWG:THRIMSHING 415.11 417.11 415.06 415.08 416.01 416.02 416.03 416.06 416.08 416.10 416.12 416.13 417.01 417.02 417.03 417.04 417.05 417.06 417.07 417.10 417.12 417.13 417.14 417.15 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 133 9.532 2.974 0.594 0.040 5.779 0.621 0.030 0.749 0.181 0.058 2.867 0.735 0.030 0.030 0.894 3.300 2.949 1.856 1.227 1.166 2.100 7.439 12.292 17.086 TOTAL 1,758.093

REPAY - -

-

LENDING 0.611 0.611 9.512 2.954 6.828 0.579 0.030 5.769 0.020 0.734 0.166 0.020 0.642 0.735 0.030 0.030 0.894 3.300 2.949 1.856 1.188 1.166 2.100 7.439 11.754 11.754 1,159.153 EXPENDITURE (Nu. in millions) CAPITAL

0.020 0.020 5.464 0.015 0.010 0.010 0.010 0.010 0.015 0.015 0.039 2.225 5.331 0.039 598.939 CURRENT Total of Agriculture Services of Total PROGRAMME AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE SERVICES AGRICULTURE ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:UZORONG GWG:YANGNEER DZ:THIMPHU GWG:CHANG GWG:DAGALA GWG:GAYNEY GWG:KAWANG GWG:LINGSH GWG:MEWANG GWG:NARO GWG:SOE DZ:GADZONG GWG:KHAME GWG:KHATOE GWG:LAYA DZ:YANGTSE GWG: BUMDE GWG: JAMKH GWG: KHAMD GWG: RAMJA TOETS GWG: TONGS GWG: YALLA GWG: YANGT GWG: 417.16 417.17 418.01 418.03 418.04 418.05 418.06 418.07 418.08 418.09 418.10 419.01 419.02 419.03 419.04 420.01 420.02 420.03 420.04 420.05 420.06 420.07 420.08 420.09 AU CODE

134 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 8.276 0.090 0.165 0.050 0.025 0.120 0.050 0.045 0.050 0.020 0.090 7.348 0.298 0.223 0.232 0.149 0.248 0.205 7.982 0.020 0.056 0.230 - 523.880 TOTAL

REPAY

LENDING

0.110 0.110 3.861 0.090 0.165 0.040 0.025 0.035 0.030 0.050 0.010 0.080 3.158 0.288 0.213 0.214 0.139 0.239 0.185 2.424 0.020 0.056 0.230 160.891 EXPENDITURE (Nu. in millions) CAPITAL

4.415 0.010 0.010 0.015 0.015 0.010 0.010 4.190 0.010 0.010 0.018 0.010 0.010 0.020 5.558 362.989 CURRENT

PROGRAMME

FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY ADMINISTRATIVE UNIT ADMINISTRATIVE MOA DZ:CDA GWG:SPG GWG:BOG GWG:CHG GWG:GTG GWG:LKG GWG:DUG GWG:GLG GWG:MEG GWG:PLG GWG:BLG DZ:HAA GWG:BJE GWG:KSH GWG:SBY GWG:SAM GWG:USE GAKEYLING DZ:PARO GWG:DOB GWG:DOG GWG:DOT 401.11 205.01 401.01 401.02 401.03 401.04 401.06 401.07 401.08 401.09 401.10 401.12 402.01 402.02 402.03 402.04 402.05 402.06 402.07 403.01 403.02 403.03 403.04 AU CODE Forestry Services

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 135 0.116 0.116 0.116 0.114 0.075 0.224 0.109 0.277 0.180 6.245 0.016 0.155 0.049 0.066 0.040 0.026 0.133 0.085 0.378 0.285 0.187 0.129 0.153 0.075 7.323 TOTAL

REPAY

LENDING 0.116 0.116 0.114 0.119 0.065 0.224 0.106 0.100 0.277 0.180 0.657 0.016 0.104 0.130 0.049 0.049 0.020 0.019 0.075 0.368 0.265 0.179 0.143 0.065 2.195 EXPENDITURE (Nu. in millions) CAPITAL

0.010 0.010 0.010 5.588 0.010 0.025 0.017 0.020 0.007 0.019 0.010 0.010 0.020 0.008 0.010 0.009 0.010 5.128 CURRENT PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:HOR GWG:LAN GWG:LUN GWG:NAJ GWG:SHA GWG:TSE GWG:WAN DZ:SD GWG:BARA GWG:BIRU GWG:CHAR GWG:CHENI GWG:DEN GWG:DOR GWG:DUMT GWG:YDTSE GWG:LHA GWG:UGYEN GWG:PUG GWG:SAM GWG:SIP GWG:TAD GWG:TEN DZ:TD 403.11 403.05 403.06 403.07 403.08 403.09 403.10 404.01 404.02 404.03 404.04 404.05 404.06 404.07 404.08 404.09 404.10 404.12 404.13 404.14 404.15 404.16 404.17 405.01 AU CODE

136 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 - - 0.119 0.119 0.119 0.110 0.110 0.015 0.015 0.021 0.098 0.015 0.073 0.014 0.015 0.247 5.965 0.069 0.090 0.090 0.133 0.049 0.080 0.244 8.483 0.040 (0.027) TOTAL

REPAY

LENDING

2.112 2.112 0.110 0.110 0.002 0.079 0.104 0.058 0.105 0.232 0.069 0.090 0.090 0.133 0.049 0.080 0.244 4.569 0.040 (0.027) EXPENDITURE (Nu. in millions) CAPITAL

0.015 0.015 0.019 0.020 0.015 0.015 0.015 0.014 0.015 0.015 0.015 3.853 3.915 CURRENT PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:BEG GWG:DUG GWG:BAG GWG:GOG GWG:RAG GWG:MEG GWG:PAT GWG:PGC GWG:SHG GWG:TSG GWG:TGR DZ:DDA GWG:DOR GWG:GESAR GWG:KAN GWG:LAJA GWG:T/DING GWG:T/GANG GWG:T/KHA GWG:TEZA GWG:DEORALI GWG:LKHA GWG:NICHULA DZ:PUN GWG:CHHU 405.11 406.11 405.02 405.03 405.04 405.05 405.06 405.08 405.09 405.10 405.12 405.13 406.01 406.02 406.04 406.06 406.08 406.09 406.10 406.12 406.13 406.14 406.15 407.01 407.02 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 137 0.110 0.110 0.045 0.229 0.010 0.120 0.038 0.150 0.055 0.020 5.543 0.020 0.068 0.052 0.060 0.060 0.055 0.020 0.189 0.008 2.870 0.553 0.268 0.238 0.090 7.369 TOTAL

REPAY

LENDING 0.110 0.110 0.045 0.229 0.010 0.120 0.038 0.150 0.055 0.020 1.174 0.020 0.068 0.052 0.060 0.060 0.055 0.020 0.189 0.008 0.578 0.540 0.268 0.229 0.080 1.769 EXPENDITURE (Nu. in millions) CAPITAL

4.368 2.292 0.014 0.009 0.010 5.601 CURRENT PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:GUMA GWG:KAB GWG:LING GWG:SHE GWG:TALO GWG:TEO GWG:ZOMI BABI TOEBI DZ:WANG GWG:BJE GWG:DANGCHU GWG:DAGA GWG:GASETSHO W GWG:NYISHO GWG:PHANGYUL GWG:RUEPISA GWG:SEPHU GWG:ATHANG DZ:BUMTHANG GWG:CHHOEK GWG:CHHUME GWG:TANG GWG:URA DAS 407.11 408.11 407.04 407.05 407.06 407.07 407.08 407.09 407.10 407.12 408.01 408.02 408.03 408.04 408.07 408.10 408.13 408.14 408.15 409.01 409.02 409.03 409.04 409.05 410.01 AU CODE

138 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.197 0.098 0.157 0.250 1.449 0.462 0.287 0.400 0.038 0.210 0.092 0.075 4.094 0.068 0.109 0.060 0.060 0.142 6.793 0.168 0.090 0.250 0.070 0.235 TOTAL

REPAY

LENDING 3.711 3.711 0.197 0.091 0.150 0.240 1.439 0.462 0.287 0.390 0.038 0.210 0.092 0.075 0.767 0.048 0.109 0.060 0.060 0.142 0.158 0.080 0.240 0.060 0.220 EXPENDITURE (Nu. in millions) CAPITAL

0.007 0.007 0.010 0.010 0.010 3.327 0.020 3.082 0.010 0.010 0.010 0.010 0.015 CURRENT PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY ADMINISTRATIVE UNIT ADMINISTRATIVE BG CG DG DG GG HG JG G S/TAR SZG SIN G UG GWG:TTHANG DZ:ZD GWG:NG GWG:PG GWG:SG GWG:TG GWG:GG DZ:TRONGSA GWG:DRAGTE GWG:KORPHU GWG:LANGTH GWG:NUBI GWG:TANGBI 411.01 411.05 411.06 411.07 411.08 411.09 410.02 410.03 410.04 410.05 410.07 410.08 410.09 410.12 410.13 410.14 410.16 410.17 412.01 412.02 412.03 412.04 412.05 412.06 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 139 4.792 0.063 0.207 5.734 0.200 0.210 0.100 0.100 0.100 0.150 0.100 0.100 0.099 0.232 0.100 0.100 0.130 0.100 0.100 0.100 0.100 5.191 7.326 TOTAL

REPAY

LENDING 1.952 0.063 0.207 1.002 0.200 0.180 0.100 0.100 0.100 0.150 0.100 0.100 0.099 0.232 0.100 0.100 0.130 0.100 0.100 0.100 0.100 1.981 2.460 EXPENDITURE (Nu. in millions) CAPITAL

3.211 3.211 2.840 4.732 0.030 4.866 CURRENT PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY MONGAR NARANG GEWOG, ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:DAL GA GWG:MET GWG:TGA DZ:MONGAR GWG:BALAM GWG:CHALI GWG:CHASKHAR GWG:DRAMETSE GWG:DREPONG GWG:GONGDUE GWG:JURMEY GWG:KENGKHAR GWG:MONGAR GWG:NGATSHANG GWG:SALENG GWG:SHERIMUNG GWG:ILAMBI GE GWG:THANGRONG GWG:TSAKALING GWG:TSAMANG DZ:PEMAGATSHEL DZ:DASJ 414.11 413.01 413.08 413.09 414.01 414.02 414.03 414.04 414.05 414.06 414.07 414.08 414.09 414.10 414.12 414.13 414.14 414.15 414.16 414.17 414.18 415.01 416.01 AU CODE

140 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.110 0.110 0.080 0.090 7.761 0.369 0.210 0.370 0.266 0.189 0.130 0.271 0.069 0.373 0.050 0.232 0.491 0.162 0.140 0.445 0.394 0.189 - - 10.636 TOTAL

REPAY

LENDING

0.110 0.110 0.080 0.090 1.367 0.369 0.200 0.260 0.266 0.174 0.130 0.271 0.054 0.358 0.050 0.222 0.488 0.152 0.140 0.430 5.439 0.394 0.189 EXPENDITURE (Nu. in millions) CAPITAL

0.110 0.110 6.394 0.010 0.015 0.015 0.015 0.010 0.003 0.010 0.015 5.197 CURRENT PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:PG GWG:P/THANG GWG:LG GWG:SERTHI DZ GWG:BARTSHAM GWG:BIDUNG GWG:KANGLUNG GWG:KANGPARA GWG:KHALING GWG:LUMANG GWG:MERAK GWG:PHONGMEY GWG:RADHI GWG:SAKTEN GWG:SAMKHAR GWG:SHONGPHU GWG:THRIMSHING GWG:UZORONG GWG:YANGNEER DZ:THIMPHU GWG:CHANG GWG:DAGALA GWG:GAYNEY 417.11 416.02 416.03 416.06 416.12 417.01 417.02 417.03 417.04 417.05 417.06 417.07 417.08 417.10 417.12 417.13 417.14 417.15 417.16 417.17 418.01 418.03 418.04 418.05 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 141 0.117 0.117 0.621 0.075 0.300 0.015 0.015 2.195 0.082 0.020 0.055 0.030 9.088 0.070 0.150 0.070 0.385 0.219 9.512 0.038 0.015 0.033 - 678.655 392.902 TOTAL

-

REPAY

-

LENDING

0.621 0.075 0.300 0.015 0.015 0.470 0.082 0.020 0.055 0.030 5.888 0.070 0.150 0.070 0.385 0.219 0.090 1.066 0.038 0.015 0.033 231.249 207.012 EXPENDITURE (Nu. in millions) CAPITAL

1.725 3.201 0.027 8.446 447.406 185.890 CURRENT Total of Forestry Services Total PROGRAMME FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY SERVICES FORESTRY LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:KAWANG GWG:LINGSH GWG:MEWANG GWG:NARO GWG:SOE DZ:GADZONG GWG:KHAME GWG:KHATOE GWG:LAYA GWG:LUNANA DZ:YANGTSE GWG: BUMDE GWG: KHAMD GWG: RAMJA TOETS GWG: TONGS GWG: YANGT GWG: MOA DZ:CDA GWG:SPG GWG:BOG GWG:CHG 418.06 418.07 418.08 418.09 418.10 419.01 419.02 419.03 419.04 419.05 420.01 420.02 420.04 420.05 420.06 420.07 420.09 205.01 401.01 401.02 401.03 401.04 AU CODE Livestock Services

142 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.112 0.112 0.112 0.115 0.115 0.115 0.068 0.041 0.038 0.028 0.030 0.132 0.023 0.101 0.165 0.025 0.100 0.025 0.193 0.283 0.108 0.207 0.095 10.885 12.631 TOTAL

REPAY

LENDING 0.112 0.112 0.112 0.115 0.115 0.068 0.041 0.038 0.028 0.030 0.132 0.023 3.137 0.101 0.160 4.302 0.100 0.015 0.080 0.015 0.183 0.273 0.098 0.197 0.085 EXPENDITURE (Nu. in millions) CAPITAL

7.748 0.005 8.329 0.015 0.010 0.020 0.010 0.010 0.010 0.010 0.010 0.010 CURRENT PROGRAMME LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:DAG GWG:GTG GWG:LKG GWG:DUG GWG:GLG GWG:MEG GWG:BLG DZ:HAA GWG:BJE GWG:KSH GWG:SBY GWG:SAM GWG:USE GAKEYLING DZ:PARO GWG:DOB GWG:DOG GWG:DOT GWG:HOR GWG:LAN GWG:LUN GWG:NAJ GWG:SHA GWG:TSE 401.05 401.06 401.07 401.08 401.09 401.10 401.12 402.01 402.02 402.03 402.04 402.05 402.06 402.07 403.01 403.02 403.03 403.04 403.05 403.06 403.07 403.08 403.09 403.10 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 143 - - 0.074 0.457 0.060 0.027 0.027 0.298 0.099 0.030 0.259 0.568 0.215 0.235 0.088 0.327 8.976 0.028 0.015 0.015 0.015 0.015 0.025 0.015 12.051 TOTAL

REPAY

LENDING

0.062 1.748 0.447 0.050 0.018 0.020 0.288 0.089 0.020 0.249 0.504 0.205 0.225 0.078 0.317 2.318 0.015 0.015 EXPENDITURE (Nu. in millions) CAPITAL

0.012 0.010 0.010 0.009 0.008 0.010 0.010 0.010 0.010 0.064 0.010 0.010 0.010 0.010 6.659 0.013 0.015 0.015 0.015 0.025 0.015 10.302 CURRENT PROGRAMME LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:WAN DZ:SD GWG:BARA GWG:BIRU GWG:DEN GWG:DOR GWG:DUMT GWG:YDTSE GWG:LHA GWG:UGYEN GWG:PUG GWG:SAM GWG:SIP GWG:TAD GWG:TEN DZ:TD GWG:BEG GWG:DUG GWG:BAG GWG:GOG GWG:KIG GWG:PAT GWG:PGC GWG:SHG 403.11 405.11 404.01 404.02 404.03 404.06 404.07 404.08 404.09 404.10 404.12 404.13 404.14 404.15 404.16 404.17 405.01 405.02 405.03 405.04 405.05 405.07 405.09 405.10 AU CODE

144 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.015 0.015 9.312 0.027 0.020 0.012 0.031 0.107 0.122 0.049 0.055 0.015 0.020 0.010 0.020 0.049 0.020 0.020 0.030 0.236 0.020 0.022 0.090 0.015 11.127 11.127 12.010 TOTAL

REPAY

LENDING

3.142 0.027 0.020 0.012 0.031 0.107 0.122 0.049 4.926 0.050 0.015 0.020 0.010 0.020 0.049 0.020 0.020 0.030 0.236 0.020 2.459 0.060 EXPENDITURE (Nu. in millions) CAPITAL

0.015 0.015 6.171 7.084 0.005 8.668 0.022 0.030 0.015 CURRENT PROGRAMME LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:TSG GWG:TGR DZ:DDA GWG:GESAR GWG:GOSH GWG:LAJA GWG:T/DING GWG:T/GANG GWG:TEZA GWG:LKHA DZ:PUN GWG:CHHU GWG:GOEN GWG:GUMA GWG:KAB GWG:LING GWG:SHE GWG:TALO GWG:TEO GWG:ZOMI BABI TOEBI DZ:WANG GWG:BJE GWG:DANGCHU GWG:DAGA 407.11 405.12 405.13 406.01 406.04 406.05 406.08 406.09 406.10 406.12 406.14 407.01 407.02 407.03 407.04 407.05 407.06 407.07 407.08 407.09 407.10 407.12 408.01 408.02 408.03 408.04 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 145 0.118 0.118 0.011 0.043 0.030 0.020 0.020 0.020 1.386 7.658 0.050 0.160 0.035 0.045 0.040 0.047 0.108 0.049 0.220 0.052 0.044 0.025 0.042 0.032 6.999 12.521 TOTAL

REPAY

LENDING

0.023 0.030 1.351 2.271 0.150 0.035 3.286 0.030 0.032 0.100 0.039 0.210 0.042 0.100 0.044 0.010 0.042 0.022 1.213 EXPENDITURE (Nu. in millions) CAPITAL

0.011 0.011 0.020 0.020 0.020 0.020 0.035 5.387 0.050 0.010 0.035 0.010 9.235 0.010 0.015 0.008 0.010 0.010 0.010 0.018 0.015 0.010 5.786 CURRENT PROGRAMME LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:GASETSHO G GWG:KAZHI GWG:PHANGYUL GWG:PHOBJI GWG:RUEPISA GWG:SEPHU DZ:BUMTHANG GWG:CHHOEK GWG:CHHUME GWG:TANG GWG:URA DAS BG CG DG DG GG HG G S/TAR SZG SIN G UG GWG:TTHANG DZ:ZD GWG:BG 408.11 411.01 411.03 408.06 408.08 408.12 408.13 408.14 409.01 409.02 409.03 409.04 409.05 410.01 410.02 410.03 410.04 410.05 410.07 410.08 410.12 410.13 410.14 410.16 410.17 AU CODE

146 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.160 0.037 0.109 7.828 0.095 0.045 0.055 0.046 0.354 0.143 0.072 0.060 0.020 0.040 0.062 0.010 0.164 0.354 9.256 0.151 10.146 13.627 12.987 35.605 TOTAL

REPAY

LENDING 0.160 0.037 0.109 2.705 0.085 0.036 0.035 0.029 0.327 5.526 0.128 5.506 0.072 0.060 0.020 0.040 0.062 0.010 0.164 0.354 2.246 5.835 0.151 25.325 EXPENDITURE (Nu. in millions) CAPITAL

5.123 0.010 0.009 0.020 0.017 0.027 4.620 0.015 8.122 7.010 7.152 10.280 CURRENT PROGRAMME LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:PG GWG:TG GWG:GG DZ:TRONGSA GWG:DRAGTE GWG:KORPHU GWG:LANGTH GWG:NUBI GWG:TANGBI DZ:DAL GWG:TGA DZ:MONGAR GWG:DRAMETSE GWG:GONGDUE GWG:JURMEY GWG:KENGKHAR GWG:MONGAR GWG:SALENG GWG:ILAMBI GE GWG:TSAMANG DZ:PEMAGATSHEL DZ:DASJ GWG:OG DZ 411.06 411.08 411.09 412.01 412.02 412.03 412.04 412.05 412.06 413.01 413.09 414.01 414.05 414.07 414.08 414.09 414.10 414.12 414.14 414.17 415.01 416.01 416.10 417.01 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 147 0.985 0.370 0.400 0.210 0.400 3.190 1.120 0.155 0.183 0.687 0.210 0.820 1.286 0.585 0.605 0.301 0.175 0.070 0.236 0.210 0.460 0.180 0.213 16.104 TOTAL

REPAY

LENDING 0.950 0.350 0.400 0.210 0.392 3.190 1.120 0.135 0.170 0.687 0.210 0.800 1.286 0.570 0.590 9.343 0.245 0.155 0.055 0.216 0.200 0.440 0.180 0.203 EXPENDITURE (Nu. in millions) CAPITAL

0.035 0.020 0.009 0.020 0.013 0.020 0.015 0.015 6.761 0.056 0.020 0.015 0.020 0.010 0.020 0.010 CURRENT PROGRAMME LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:BARTSHAM GWG:BIDUNG GWG:KANGLUNG GWG:KANGPARA GWG:KHALING GWG:LUMANG GWG:MERAK GWG:PHONGMEY GWG:RADHI GWG:SAKTEN GWG:SAMKHAR GWG:SHONGPHU GWG:THRIMSHING GWG:UZORONG GWG:YANGNEER DZ:THIMPHU GWG:CHANG GWG:DAGALA GWG:GAYNEY GWG:KAWANG GWG:LINGSH GWG:MEWANG GWG:NARO GWG:SOE 417.11 417.02 417.03 417.04 417.05 417.06 417.07 417.08 417.10 417.12 417.13 417.14 417.15 417.16 417.17 418.01 418.03 418.04 418.05 418.06 418.07 418.08 418.09 418.10 AU CODE

148 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 6.149 0.083 0.058 0.059 0.025 9.526 0.065 0.135 0.042 0.248 0.140 - - - - 72.570 83.781 50.103 652.518 826.123 826.123 206.454 101.032 TOTAL 3,089.266 3,350.812

- - - -

REPAY

- - - -

LENDING

3.340 0.065 0.030 0.030 4.614 0.065 0.125 0.042 0.228 0.120 11.737 11.737 18.865 29.989 60.592 56.780 324.639 776.029 776.029 1,715.041 3,104.995 EXPENDITURE (Nu. in millions) CAPITAL

2.809 0.018 0.028 0.029 0.025 4.912 0.010 0.020 0.020 20.114 20.114 50.094 50.094 53.705 72.044 44.252 327.879 145.863 245.817 1,374.225 CURRENT

Total of RNR Services Total Total Livestock Services Total Total of Fuel & Energy Services Total PROGRAMME Total of Mining, Manufacturing & Industries Services Total LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK SERVICES LIVESTOCK ENERGY SERVICES ENERGY AND DIRECTION SERVICES ADM GENERAL AND MINES SERVICES GEOLOGY INDUSTRIES SERVICES ROADS & BRIDGES SERVICES SERVICES AVIATION CIVIL ADMINISTRATIVE UNIT ADMINISTRATIVE DZ:GADZONG GWG:KHAME GWG:KHATOE GWG:LAYA GWG:LUNANA DZ:YANGTSE GWG: BUMDE GWG: KHAMD GWG: RAMJA TOETS GWG: YANGT GWG: MEA MEA MEA MEA MoWHS MoIC 419.01 419.02 419.03 419.04 419.05 420.01 420.02 420.04 420.05 420.06 420.09 206.01 206.01 206.01 206.01 208.01 209.01 AU CODE Fuel & Energy Services Mining, Manufacturing & Industries Services & Communication Services Transport Services Transportation

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 149 0.511 0.511 0.114 0.446 0.195 0.193 0.074 0.159 0.575 0.381 3.570 0.281 0.429 0.554 0.333 0.072 0.200 0.092 0.034 0.029 0.320 0.015 0.090 0.670 78.930 TOTAL

REPAY

LENDING 0.511 0.511 0.114 0.446 0.195 0.193 0.074 0.159 0.575 0.381 3.570 0.281 0.429 0.554 0.333 0.072 0.200 0.092 0.034 0.029 0.320 0.015 0.090 0.670 43.939 EXPENDITURE (Nu. in millions) CAPITAL

34.992 CURRENT PROGRAMME ROADS & BRIDGES SERVICES SERVICES TRANSPORT AND ROAD SAFETY ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:CHHUME MoIC GWG:CHG GWG:DAG GWG:DUG GWG:MEG GWG:PLG GWG:BLG GWG:BJE GWG:KSH GWG:SAM GWG:USE GWG:LAN GWG:LUN GWG:SHA GWG:TSE GWG:BIRU GWG:DEN GWG:DOR GWG:DUG GWG:PAT GWG:SHG GWG:TGR GWG:DOR 401.11 405.11 409.03 209.01 401.04 401.05 401.08 401.10 401.12 402.02 402.03 402.05 402.06 403.06 403.07 403.09 403.10 404.03 404.06 404.07 405.03 405.09 405.13 406.02 AU CODE

150 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 - - 0.110 0.110 0.400 0.023 0.405 0.130 0.098 0.075 1.880 0.337 0.024 0.160 0.400 0.361 0.226 0.596 0.314 0.329 0.374 0.100 1.315 0.683 3.352 0.523 TOTAL

REPAY

LENDING

0.400 0.023 0.405 0.130 0.098 0.075 1.880 0.337 0.160 0.400 0.361 0.226 0.596 0.314 0.329 0.374 0.100 1.315 0.683 3.352 0.523 EXPENDITURE (Nu. in millions) CAPITAL

0.110 0.110 0.024 CURRENT

PROGRAMME ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:LAJA GWG:TEZA GWG:NICHULA GWG:CHHU TOEBI GWG:KAZHI GWG:NAHI GWG:RUEPISA GWG:CHHOEK GWG:TANG GWG:URA CG GG JG SIN G GWG:BG GWG:PG GWG:TG GWG:GG GWG:LANGTH DZ:DAL GWG:JGA GWG:KHO-GA GWG:KUR-GA 411.03 411.06 411.08 411.09 406.08 406.12 406.15 407.02 407.12 408.08 408.09 408.13 409.02 409.04 409.05 410.03 410.07 410.09 410.14 412.04 413.01 413.03 413.04 413.05 AU CODE

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 151 0.113 0.113 0.112 1.134 0.200 0.180 0.001 0.031 0.046 0.046 1.520 0.177 0.247 1.376 0.175 1.034 0.100 0.101 0.500 0.650 0.419 0.246 0.505 0.550 0.381 TOTAL

REPAY

LENDING 0.113 0.113 0.112 1.134 0.200 0.180 0.001 0.031 0.046 0.046 1.520 0.177 0.247 1.376 0.175 1.034 0.100 0.101 0.500 0.650 0.419 0.246 0.505 0.550 0.381 EXPENDITURE (Nu. in millions) CAPITAL CURRENT

PROGRAMME ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:DRAMETSE GWG:GONGDUE GWG:KENGKHAR GWG:SHERIMUNG GWG:ILAMBI GE GWG:TSAKALING GWG:CHONG GWG:DUNG GWG:KHA NANONG GWG:LAURI GWG:MG GWG:OG GWG:SERTHI GWG:KANGPARA GWG:LUMANG GWG:MERAK GWG:RADHI GWG:SAKTEN GWG:UZORONG GWG:DAGALA GWG:LINGSH GWG:NARO GWG:SOE 415.11 417.11 414.05 414.07 414.09 414.13 414.14 414.16 415.02 415.04 415.05 416.07 416.08 416.10 416.12 417.05 417.07 417.08 417.12 417.16 418.04 418.07 418.09 418.10 AU CODE

152 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 0.130 0.341 0.349 0.486 0.030 - - - 18.678 41.098 15.644 21.146 12.619 15.440 37.209 202.462 278.669 540.908 129.236 238.174 469.467 TOTAL 3,563.507 4,104.415 30,039.178

- - - -

REPAY 2,735.525

- - - -

LENDING 1,471.826

0.130 0.341 0.349 0.486 0.030 3.059 1.712 8.162 5.649 12.919 12.321 96.453 23.104 190.582 254.575 470.397 131.980 270.120 3,708.711 3,708.711 3,238.314 EXPENDITURE (Nu. in millions) CAPITAL 12,929.143

5.759 4.456 9.791 11.881 11.881 70.511 70.511 24.094 28.777 32.783 12.585 19.434 14.104

325.194 395.704 106.194 199.347 CURRENT

12,902.684

Total of Transportation Services of Transportation Total Total of Communication Services Total Total of Other Economic Services Total PROGRAMME GRAND TOTAL Total of Transportation & Communication Services of Transportation Total ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES ROADS & BRIDGES SERVICES GENERAL ADMINISTRATION AND DIRECTION SERVICES ADMINISTRATION GENERAL SERVICES TECHNOLOGY AND INFORMATION SERVICES AND MEDIA INFORMATION AND DIRECTION SERVICES ADMINISTRATION GENERAL AND DIRECTION SERVICES ADMINISTRATION GENERAL TRADE SERVICES AND DIRECTION SERVICES ADMINISTRATION GENERAL HUMAN RESOURCES SERVICES STANDARDS OF OCCUPATIONAL DEPARTMENT LABOUR SERVICES SERVICES EMPLOYMENT ADMINISTRATIVE UNIT ADMINISTRATIVE GWG:KHATOE GWG:LUNANA GWG: BUMDE TOETS GWG: TONGS GWG: BICMA MoIC MoIC MoIC TCB MEA MoLHR MoLHR MoLHR MoLHR MoLHR 419.03 419.05 420.02 420.06 420.07 128.01 209.01 209.01 209.01 133.01 206.01 212.01 212.01 212.01 212.01 212.01 AU CODE Communication Services Other Economic Services

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 153 Schedule 6: SCHEDULE OF NON-REVENUE DEPOSITS DURING THE FY 2009-2010

Sl.No. Branch Name Nu. in million 1 BUMTHANG 1.124 2 DAGANA 2.338 5 GELEPHU 3.992 6 HA 1.603 7 LHUENTSE 1.542 8 MONGAR 15.668 9 PARO 2.412 10 PEMA GATSHEL 3.970 11 PHUENTSHOLING 4.578 12 PUNAKHA 8.571 13 SAMDRUP JONGKHAR 6.405 14 SAMTSE 13.429 15 SARPANG 57.946 17 TASHI YANGTSE 3.359 18 TASHIGANG 12.626 19 THIMPHU 648.289 21 TRONGSA 60.828 22 TSIMASHAM 6.388 23 TSIRANG 3.583 24 WANGDUE PHODRANG 25.419 25 ZHEMGANG 5.265

Total 889.335

154 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Schedule 7: SCHEDULE OF OTHER RECOVERIES AND REMITTANCES FOR THE FY 2009-2010 AU Administrative Unit Recoveries Remittances Net Code 101.01 HIS MAJESTY’S SECRETARIAT (4TH KING) 1.269 1.269 0.000 102.01 NATIONAL ASSEMBLY OF BHUTAN 10.077 10.360 -0.283 103.01 NATIONAL COUNCIL OF BHUTAN 6.160 6.160 0.000 104.01 COUNCIL FOR RELIGIOUS AFFAIRS 1.545 1.545 0.000 106.01 JUDICIARY 25.235 25.270 -0.035 107.01 GROSS NATIONAL HAPPINESS COMMISSION 3.435 3.683 -0.249 108.01 ROYAL AUDIT AUTHORITY 13.786 13.788 -0.002 109.01 ROYAL CIVIL SERVICE COMMISSION 3.945 3.945 0.000 111.01 BHUTAN OLYMPIC COMMITTEE 1.020 1.020 0.000 114.01 NATIONAL ENVIRONMENT COMMISSION 2.486 2.493 -0.006 115.01 ROYAL INSTITUTE OF MANAGEMENT 5.317 5.317 0.000 116.01 CENTRE FOR BHUTAN STUDIES 0.821 0.821 0.000 118.01 CABINET SECRETARIAT 1.636 1.636 0.000 120.01 OFFICE OF THE ATTORNEY GENERAL 1.777 1.756 0.021 121.01 ROYAL UNIVERSITY OF BHUTAN 49.633 51.084 -1.450 122.01 NATIONAL STATISTICAL BUREAU 2.570 2.565 0.005 OFFICE OF THE ANTI-CORRUPTION 123.01 2.282 2.282 0.000 COMMISSION 124.01 OFFICE OF THE ELECTION COMMISSION 2.313 2.313 0.000 126.01 BHUTAN NARCOTIC CONTROL AGENCY 0.689 0.689 0.000 127.01 HIS MAJESTY’S SECRETARIAT 1.825 1.825 0.000 BHUTAN INFORMATION COMMN. MEDIA 128.01 1.319 1.319 0.000 AUTHORITY 129.01 DZONGKHA DEVELOPMENT COMMISSION 1.734 1.923 -0.189 130.01 NATIONAL LAND COMMISSION 11.271 11.298 -0.027 131.01 THIMPHU THROMDEY 64.707 64.707 0.000 132.01 DRUG REGULATORY AUTHORITY 0.762 0.762 0.000 133.01 TOURISM COUNCIL OF BHUTAN 3.357 3.343 0.014 NATIONAL COMMISSION FOR WOMEN AND 134.01 0.434 0.434 0.000 CHILDREN 135.01 ROYAL EDUCATION COUNCIL 0.253 0.297 -0.044 201.01 MINISTRY OF HOME AND CULTURAL AFFAIRS 153.458 154.950 -1.492 202.01 MINISTRY OF FINANCE 57.707 57.625 0.083 203.01 MINISTRY OF FOREIGN AFFAIRS 9.039 18.433 -9.395 205.01 MINISTRY OF AGRICULTURE 129.536 130.540 -1.004 206.01 MINISTRY OF ECONOMIC AFFAIRS 25.742 26.181 -0.439 MINISTRY OF WORKS AND HUMAN 208.01 63.291 52.588 10.703 SETTLEMENT MINISTRY OF INFORMATION AND 209.01 19.644 21.161 -1.516 COMMUNICATIONS 210.01 MINISTRY OF HEALTH 66.345 66.146 0.199 211.01 MINISTRY OF EDUCATION 18.547 18.179 0.367 MINISTRY OF LABOUR AND HUMAN 212.01 18.087 18.024 0.063 RESOURCES

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 155 AU Administrative Unit Recoveries Remittances Net Code 401.00 DZONGKHAG CHHUKHA CONSOLIDATED 52.819 51.755 1.063 402.00 DZONGKHAG HAA CONSOLIDATED 19.765 19.770 -0.004 403.00 DZONGKHAG PARO CONSOLIDATED 43.676 43.800 -0.125 404.00 DZONGKHAG SAMTSE CONSOLIDATED 39.122 39.308 -0.186 405.00 DZONGKHAG TSIRANG CONSOLIDATED 24.166 24.224 -0.057 406.00 DZONGKHAG DAGANA CONSOLIDATED 27.282 27.259 0.022 407.00 DZONGKHAG PUNAKHA CONSOLIDATED 35.723 35.747 -0.024 DZONGKHAG WANGDUE PHODRANG 408.00 35.854 35.838 0.015 CONSOLIDATED 409.00 DZONGKHAG BUMTHANG CONSOLIDATED 23.889 23.847 0.043 410.00 DZONGKHAG SARPANG CONSOLIDATED 37.452 37.771 -0.319 411.00 DZONGKHAG ZHEMGANG CONSOLIDATED 25.126 25.167 -0.041 412.00 DZONGKHAG TRONGSA CONSOLIDATED 22.564 21.154 1.410 413.00 DZONGKHAG LHUENTSE CONSOLIDATED 20.783 20.838 -0.055 414.00 DZONGKHAG MONGAR CONSOLIDATED 33.889 33.669 0.219 415.00 DZONGKHAG PEMAGATSHEL CONOSLIDATED 25.497 25.563 -0.066 DZONGKHAG SAMDRUP JONGKHAR 416.00 21.903 21.982 -0.079 CONSOLIDATED 417.00 DZONGKHAG TRASHIGANG CONSOLIDATED 42.563 42.149 0.414 418.00 DZONGKHAG THIMPHU CONSOLIDATED 18.458 19.313 -0.855 419.00 DZONGKHAG GASA CONSOLIDATED 7.663 7.686 -0.023 DZONGKHAG TRASHIYANGTSE 420.00 22.716 22.732 -0.016 CONSOLIDATED TOTAL 1,363.968 1,367.306 -3.337

156 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Schedule 8: SCHEDULE OF REVENUE RECEIPTS AND REMITTANCES FOR THE FY 2009-2010 AU Code Administrative Unit Receipts Remittances Net HIS MAJESTY’S SECRETARIAT 101.01 1.290 1.290 0.000 (4TH KING) NATIONAL ASSEMBLY OF 102.01 4.887 4.887 0.000 BHUTAN 103.01 NATIONAL COUNCIL OF BHUTAN 3.361 3.361 0.000 COUNCIL FOR RELIGIOUS 104.01 1.688 1.688 0.000 AFFAIRS 106.01 JUDICIARY 6.678 6.675 0.002 GROSS NATIONAL HAPPINESS 107.01 2.036 2.034 0.002 COMMISSION 108.01 ROYAL AUDIT AUTHORITY 4.393 4.393 0.000 ROYAL CIVIL SERVICE 109.01 1.410 1.410 0.000 COMMISSION 111.01 BHUTAN OLYMPIC COMMITTEE 0.685 0.685 0.000 NATIONAL ENVIRONMENT 114.01 1.569 1.572 -0.003 COMMISSION ROYAL INSTITUTE OF 115.01 2.497 2.497 0.000 MANAGEMENT 116.01 CENTRE FOR BHUTAN STUDIES 0.530 0.530 0.000 118.01 CABINET SECRETARIAT 1.261 1.261 0.000 OFFICE OF THE ATTORNEY 120.01 0.747 0.746 0.001 GENERAL 121.01 ROYAL UNIVERSITY OF BHUTAN 28.313 28.313 0.000 122.01 NATIONAL STATISTICAL BUREAU 1.284 1.284 0.000 OFFICE OF THE ANTI- 123.01 1.197 1.197 0.000 CORRUPTION COMMISSION OFFICE OF THE ELECTION 124.01 1.055 1.055 0.000 COMMISSION BHUTAN NARCOTIC CONTROL 126.01 0.261 0.261 0.000 AGENCY 127.01 HIS MAJESTY’S SECRETARIAT 2.114 2.113 0.001 BHUTAN INFORMATION COMMN. 128.01 0.605 0.605 0.000 MEDIA AUTHORITY DZONGKHA DEVELOPMENT 129.01 0.799 0.799 0.000 COMMISSION 130.01 NATIONAL LAND COMMISSION 6.094 6.094 0.000 131.01 THIMPHU THROMDEY 20.507 20.507 0.000 DRUG REGULATORY 132.01 0.269 0.269 0.000 AUTHORITY 133.01 TOURISM COUNCIL OF BHUTAN 3.544 3.541 0.004 NATIONAL COMMISSION FOR 134.01 0.280 0.280 0.000 WOMEN AND CHILDREN 135.01 ROYAL EDUCATION COUNCIL 0.944 0.944 0.000

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 157 AU Code Administrative Unit Receipts Remittances Net MINISTRY OF HOME AND 201.01 19.256 19.256 0.000 CULTURAL AFFAIRS 202.01 MINISTRY OF FINANCE 17.358 17.358 0.000 203.01 MINISTRY OF FOREIGN AFFAIRS 6.877 6.877 0.000 205.01 MINISTRY OF AGRICULTURE 48.521 48.505 0.016 MINISTRY OF ECONOMIC 206.01 16.986 16.979 0.007 AFFAIRS MINISTRY OF WORKS AND 208.01 89.263 89.216 0.047 HUMAN SETTLEMENT MINISTRY OF INFORMATION 209.01 14.478 14.474 0.004 AND COMMUNICATIONS 210.01 MINISTRY OF HEALTH 41.143 41.142 0.001 211.01 MINISTRY OF EDUCATION 10.977 10.976 0.001 MINISTRY OF LABOUR AND 212.01 7.966 7.945 0.021 HUMAN RESOURCES DZONGKHAG CHHUKHA 401.00 23.308 23.308 0.000 CONSOLIDATED DZONGKHAG HAA 402.00 5.788 5.788 0.000 CONSOLIDATED DZONGKHAG PARO 403.00 14.315 14.313 0.001 CONSOLIDATED DZONGKHAG SAMTSE 404.00 16.335 16.335 0.000 CONSOLIDATED DZONGKHAG TSIRANG 405.00 9.894 9.894 0.000 CONSOLIDATED DZONGKHAG DAGANA 406.00 10.523 10.522 0.001 CONSOLIDATED DZONGKHAG PUNAKHA 407.00 13.159 13.159 0.000 CONSOLIDATED DZONGKHAG WANGDUE 408.00 11.987 11.987 0.001 PHODRANG CONSOLIDATED DZONGKHAG BUMTHANG 409.00 7.563 7.563 0.000 CONSOLIDATED DZONGKHAG SARPANG 410.00 13.640 13.640 0.000 CONSOLIDATED DZONGKHAG ZHEMGANG 411.00 10.900 10.900 0.000 CONSOLIDATED DZONGKHAG TRONGSA 412.00 8.179 8.179 0.000 CONSOLIDATED DZONGKHAG LHUENTSE 413.00 9.804 9.804 0.000 CONSOLIDATED DZONGKHAG MONGAR 414.00 17.769 17.769 0.000 CONSOLIDATED DZONGKHAG PEMAGATSHEL 415.00 11.666 11.666 0.000 CONOSLIDATED DZONGKHAG SAMDRUP 416.00 9.529 9.529 0.000 JONGKHAR CONSOLIDATED

158 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 AU Code Administrative Unit Receipts Remittances Net DZONGKHAG TRASHIGANG 417.00 20.597 20.597 0.000 CONSOLIDATED DZONGKHAG THIMPHU 418.00 6.548 6.548 0.000 CONSOLIDATED DZONGKHAG GASA 419.00 2.490 2.490 0.000 CONSOLIDATED DZONGKHAG TRASHIYANGTSE 420.00 8.783 8.783 0.000 CONSOLIDATED TOTAL 605.900 605.792 0.108

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 159 Schedule 9: SCHEDULE OF MISCELLANEOUS RECEIPTS AND PAYMENTS FOR THE FY 2009-2010 AU Administrative Unit Name Receipts Payments Net Code 101.01 HIS MAJESTY’S SECRETARIAT (4TH KING) 0.000 0.015 -0.015 102.01 NATIONAL ASSEMBLY OF BHUTAN 0.189 0.746 -0.558 103.01 NATIONAL COUNCIL OF BHUTAN 0.572 1.371 -0.800 104.01 COUNCIL FOR RELIGIOUS AFFAIRS 1.738 9.893 -8.155 106.01 JUDICIARY 0.256 9.298 -9.042 GROSS NATIONAL HAPPINESS 107.01 1.036 2.806 -1.770 COMMISSION 108.01 ROYAL AUDIT AUTHORITY 1.604 6.334 -4.730 109.01 ROYAL CIVIL SERVICE COMMISSION 1.452 5.505 -4.053 111.01 BHUTAN OLYMPIC COMMITTEE 0.000 2.986 -2.986 114.01 NATIONAL ENVIRONMENT COMMISSION 2.132 5.534 -3.402 115.01 ROYAL INSTITUTE OF MANAGEMENT 0.002 3.099 -3.097 116.01 CENTRE FOR BHUTAN STUDIES 0.000 0.689 -0.689 118.01 CABINET SECRETARIAT 0.870 3.796 -2.926 120.01 OFFICE OF THE ATTORNEY GENERAL 0.000 0.143 -0.143 121.01 ROYAL UNIVERSITY OF BHUTAN 16.964 46.306 -29.342 122.01 NATIONAL STATISTICAL BUREAU 0.029 2.159 -2.130 OFFICE OF THE ANTI-CORRUPTION 123.01 0.263 2.813 -2.550 COMMISSION 124.01 OFFICE OF THE ELECTION COMMISSION 0.000 1.499 -1.499 126.01 BHUTAN NARCOTIC CONTROL AGENCY 0.008 1.006 -0.998 127.01 HIS MAJESTY’S SECRETARIAT 0.000 4.517 -4.517 129.01 DZONGKHA DEVELOPMENT COMMISSION 0.000 0.442 -0.442 130.01 NATIONAL LAND COMMISSION 3.042 61.463 -58.422 131.01 THIMPHU THROMDEY 0.033 5.964 -5.931 132.01 DRUG REGULATORY AUTHORITY 0.013 0.684 -0.671 133.01 TOURISM COUNCIL OF BHUTAN 30.910 53.996 -23.086 NATIONAL COMMISSION FOR WOMEN 134.01 0.006 0.098 -0.092 AND CHILDREN 135.01 ROYAL EDUCATION COUNCIL 0.039 0.000 0.039 MINISTRY OF HOME AND CULTURAL 201.01 3.337 68.957 -65.620 AFFAIRS 202.01 MINISTRY OF FINANCE 1.404 44.789 -43.385 203.01 MINISTRY OF FOREIGN AFFAIRS 45.316 49.923 -4.607 205.01 MINISTRY OF AGRICULTURE 17.928 155.976 -138.048 206.01 MINISTRY OF ECONOMIC AFFAIRS 9.319 21.732 -12.413 MINISTRY OF WORKS AND HUMAN 208.01 46.395 861.463 -815.068 SETTLEMENT MINISTRY OF INFORMATION AND 209.01 0.673 45.572 -44.899 COMMUNICATIONS 210.01 MINISTRY OF HEALTH 7.254 146.244 -138.989 211.01 MINISTRY OF EDUCATION 4.008 49.010 -45.002 MINISTRY OF LABOUR AND HUMAN 212.01 1.890 33.096 -31.206 RESOURCES 401.00 DZONGKHAG CHHUKHA CONSOLIDATED 4.590 36.763 -32.173

160 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 AU Administrative Unit Name Receipts Payments Net Code 402.00 DZONGKHAG HAA CONSOLIDATED 0.240 12.112 -11.872 403.00 DZONGKHAG PARO CONSOLIDATED 2.363 14.274 -11.911 404.00 DZONGKHAG SAMTSE CONSOLIDATED 3.174 36.062 -32.888 405.00 DZONGKHAG TSIRANG CONSOLIDATED 3.658 22.932 -19.274 406.00 DZONGKHAG DAGANA CONSOLIDATED 1.501 21.444 -19.943 407.00 DZONGKHAG PUNAKHA CONSOLIDATED 5.551 22.575 -17.023 DZONGKHAG WANGDUE PHODRANG 408.00 0.406 19.921 -19.515 CONSOLIDATED 409.00 DZONGKHAG BUMTHANG CONSOLIDATED 0.000 11.537 -11.537 410.00 DZONGKHAG SARPANG CONSOLIDATED 6.612 23.845 -17.233 411.00 DZONGKHAG ZHEMGANG CONSOLIDATED 2.083 25.925 -23.842 412.00 DZONGKHAG TRONGSA CONSOLIDATED 1.848 14.324 -12.477 413.00 DZONGKHAG LHUENTSE CONSOLIDATED 0.033 16.680 -16.647 414.00 DZONGKHAG MONGAR CONSOLIDATED 0.900 22.049 -21.148 DZONGKHAG PEMAGATSHEL 415.00 2.064 17.827 -15.762 CONOSLIDATED DZONGKHAG SAMDRUP JONGKHAR 416.00 1.067 21.406 -20.340 CONSOLIDATED DZONGKHAG TRASHIGANG 417.00 15.020 44.192 -29.172 CONSOLIDATED 418.00 DZONGKHAG THIMPHU CONSOLIDATED 1.746 26.931 -25.184 419.00 DZONGKHAG GASA CONSOLIDATED 0.015 5.395 -5.380 DZONGKHAG TRASHIYANGTSE 420.00 2.040 23.513 -21.473 CONSOLIDATED TOTAL 253.592 2149.631 -1896.039

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 161 Schedule 10: SCHEDULE OF RELEASES AGAINST DISHONOURED CHEQUES OF FY 2009-2010 Sl No. Account No. Account Name Nu. in million 1 202.01/2006 AFD, Ministry of Finance, Thimphu 0.030 2 204.01/2008 S/tainable land Mgt. Project, NSSC, MoA, Semtokha 0.025 Ugyen Wangchuk Institute of Env. & Forestry Studies, L/ 3 204.01/2016 0.514 Gompa 4 204.01/2018 Decentralised Rural Development Project, MoA 0.002 5 204.01/2024 Royal Manas National Park, Gelephu 0.020 6 402.01/1001 Dzongkhag Administration, Haa 0.020 7 402.01/1001 Dzongkhag Administration, Haa 0.081 8 403.01/1001 Dzongkhag Administration, Paro 0.011 9 405.01/1001 Dzongkhag Administration, Tsirang 0.001 10 418.01/1001 Dzongkhag Administration, Thimphu 0.008 11 208.01/2005 Vector-Borne Disease Control Programme, Gelephu 0.003 12 402.02/1001 Bjee Geog, Ha Dzongkhag 0.049 13 414.01/2001 Mongar Dzongkhag 0.049 14 402.03/1001 Kastho Geog, Ha Dzongkhag 0.121 15 402.05/1001 Sama Geog, Ha Dzongkhag 0.099 16 402.06/1001 Uesu Geog, Ha Dzongkhag 0.381 17 402.07/1001 Gakiling Geog, Haa Dzongkhag 0.274 18 402.02/1001 Sampheling Geog, Chhukha 0.001 19 413.03/1001 Jarey Geog, Lhuentse Dzongkhag 0.011 20 406.06/1001 Kana Geog, Dagana Dzongkhag 0.069 21 104.01/1001 National Council Secretariat, Thimphu 0.039 22 106.01/1010 District Court, Samtse 0.023 23 408.08/1001 Kashi Geog, Wangdue Phodrang Dzongkhag 0.017 24 408.03/1001 Dangchu Geog, Wangdue Phodrang Dzongkhag 0.008 25 106.01/1024 Dungkhag Court, Gelephu 0.047 26 408.12/1001 Phobjee Geog, Wangdue Phodrang Dzongkhag 0.001 27 408.13/1001 Roepa Geog, Wangdue Phodrang Dzongkhag 0.169 28 416.06/1001 Langchenphu Geog, Samdrup Jongkhar Dzongkhag 0.010 29 418.03/1001 Chang Geog, Thimphu Dzongkhag 0.288 30 417.06/1001 Khaling Geog, Trashigang 0.200 31 119.01/1001 Royal Institute of Management, Semtokha 0.001 32 120.01/1002 Sherubtse College, Kanglung 0.005 33 120.01/1004 College of Science and Technology 0.024 34 120.01/1004 College of Science and Technology 0.011 35 120.01/1005 National Institute of Education, Paro 0.006 36 108.01/1001 Anti-Corruption Commission 0.009

162 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Sl No. Account No. Account Name Nu. in million 37 122.01/1001 Bhutan Narcotic Control Agency, Thimphu 0.017 38 122.01/1001 Bhutan Narcotic Control Agency, Thimphu 0.007 39 101.01/1001 His Majesty’s Secretariat (5th King), Thimphu 1.108 40 115.01/1001 National Land Commission, Thimphu 0.023 41 126.01/1001 Tourism Council of Bhutan 0.011

42 201.01/1006 Department of Disaster Management, MoHCA, Thimphu 0.004

43 201.01/1007 Royal Bhutan Police, HQ 0.043 44 201.01/1007 Royal Bhutan Police, HQ 0.238 45 204.01/1003 Department of Livestock, MoA, Thimphu 0.001 46 204.01/1005 Council of RNR Research of Bhutan, CoRRB 0.001 47 204.01/2012 Project Facilitation Office, Khangma 0.006 48 204.01/2031 Department of Livestock, MoA, Thimphu 0.006 49 205.01/1001 Ministry of Trade & Economics Affairs, Thimphu 0.051 50 205.01/1001 Ministry of Trade & Economics Affairs, Thimphu 0.011 51 205.01/1005 Department of Industry, MTEA, Thimphu 0.012 52 205.01/1007 Regional Trade & Industry Office, MTI, Phuentsholing 0.003 53 206.01/1002 Department of Roads, Thimphu 0.001 Department of Urban Development & Housing, MoWHS, 54 206.01/1003 0.001 T/phu 55 206.01/2007 Department of Energy, MoEA, Thimphu 0.010 56 207.01/1002 Department of Civil Aviation 2.467 Dept. of Geology & Mines (Deposit Works), MTI, 57 205.01/1011 0.002 Thimphu 58 206.01/1009 Field Roads Maintenance Division, DOR, Lingmithang 0.062 59 202.01/1001 Ministry of Finance Secretariat, Thimphu 0.240 60 206.01/1011 Field Roads Maintenance Division, DOR, Thimphu 1.916 61 202.01/1004 Department of Revenue and Customs, MoF, Thimphu 0.164 62 202.01/1005 Department of National Properties 0.007 63 202.01/1005 Department of National Properties 0.059 64 208.01/1004 J.D.W. National Referral Hospital, Thimphu 0.055 65 208.01/2011 HRD Aids Project & Prevention Control Program 0.005 66 208.01/2016 International Assistance, Ministry of Health 0.100 67 202.01/1010 Regional Revenue & Customs Office, S/Jongkhar 0.024 68 202.01/1010 Regional Revenue & Customs Office, S/Jongkhar 0.011 69 208.01/1006 Central Regional Referral Hospital, Gelephu 0.010 70 208.01/1006 Central Regional Referral Hospital, Gelephu 0.002 71 208.01/1003 Medical Department 0.000 Serzhong Vocational Training Institute, Gelephu, 72 210.01/1012 0.015 Sarpang 73 204.01/1007 National Biodiversity Centre, Serbithang 0.055

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 163 Sl No. Account No. Account Name Nu. in million 74 204.01/1012 S/tainable Fert. & Plant Nutrient Project, Semtokha 0.098 75 204.01/1013 Royal Vety. Epidemiology Centre, Serbithang 0.047 76 204.01/1016 National Livestock Breeding Programme, W/taba 0.010 77 204.01/1036 Sakten Wildlife Sanctuary, Trashigang 0.019 78 204.01/1040 Royal Manas National Park, Gelephu 0.011 79 204.01/1057 RNR-Research Centre, Jakar, Bumthang 0.013 80 206.01/1015 National Housing Development Corporation (NHDC) 0.053 TOTAL 9.623

164 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Schedule 11: SCHEDULE OF ADVANCES AND SUSPENSE DURING THE FY 2009 – 2010 AU ADMINISTRATIVE UNIT RECEIPTS PAYMENTS NET CODE 101.01 HIS MAJESTY’S SECRETARIAT (4TH KING) 0.294 0.294 0.000 102.01 NATIONAL ASSEMBLY OF BHUTAN 8.322 6.198 2.125 103.01 NATIONAL COUNCIL OF BHUTAN 10.479 6.798 3.681 104.01 COUNCIL FOR RELIGIOUS AFFAIRS 359.354 357.420 1.934 106.01 JUDICIARY 96.693 241.557 -144.864 107.01 GROSS NATIONAL HAPPINESS COMMISSION 32.171 32.830 -0.659 108.01 ROYAL AUDIT AUTHORITY 17.168 16.673 0.495 109.01 ROYAL CIVIL SERVICE COMMISSION 8.226 8.976 -0.750 111.01 BHUTAN OLYMPIC COMMITTEE 16.157 13.301 2.856 114.01 NATIONAL ENVIRONMENT COMMISSION 18.541 16.313 2.227 115.01 ROYAL INSTITUTE OF MANAGEMENT 8.364 7.945 0.419 116.01 CENTRE FOR BHUTAN STUDIES 4.858 5.416 -0.558 118.01 CABINET SECRETARIAT 15.150 16.171 -1.021 120.01 OFFICE OF THE ATTORNEY GENERAL 0.597 0.585 0.012 121.01 ROYAL UNIVERSITY OF BHUTAN 99.289 138.637 -39.349 122.01 NATIONAL STATISTICAL BUREAU 11.107 11.001 0.105 OFFICE OF THE ANTI-CORRUPTION 123.01 10.751 14.470 -3.719 COMMISSION 124.01 OFFICE OF THE ELECTION COMMISSION 13.127 13.613 -0.486 126.01 BHUTAN NARCOTIC CONTROL AGENCY 3.247 3.069 0.178 127.01 HIS MAJESTY’S SECRETARIAT 14.749 17.462 -2.714 BHUTAN INFORMATION COMMN. MEDIA 128.01 1.431 1.438 -0.007 AUTHORITY 129.01 DZONGKHA DEVELOPMENT COMMISSION 2.928 3.009 -0.081 130.01 NATIONAL LAND COMMISSION 72.219 21.991 50.229 131.01 THIMPHU THROMDEY 8.917 13.477 -4.560 132.01 DRUG REGULATORY AUTHORITY 2.847 2.288 0.558 133.01 TOURISM COUNCIL OF BHUTAN 53.741 80.627 -26.886 NATIONAL COMMISSION FOR WOMEN AND 134.01 4.776 4.272 0.504 CHILDREN 135.01 ROYAL EDUCATION COUNCIL 0.902 2.917 -2.015 201.01 MINISTRY OF HOME AND CULTURAL AFFAIRS 230.403 215.057 15.346 202.01 MINISTRY OF FINANCE 242.268 267.500 -25.233 203.01 MINISTRY OF FOREIGN AFFAIRS 49.164 58.122 -8.958 205.01 MINISTRY OF AGRICULTURE 475.998 392.280 83.718 206.01 MINISTRY OF ECONOMIC AFFAIRS 77.793 75.212 2.581 208.01 MINISTRY OF WORKS AND HUMAN SETTLEMENT 1,506.131 1,145.702 360.429 MINISTRY OF INFORMATION AND 209.01 294.497 398.973 -104.476 COMMUNICATIONS

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 165 AU ADMINISTRATIVE UNIT RECEIPTS PAYMENTS NET CODE 210.01 MINISTRY OF HEALTH 520.480 442.387 78.093 211.01 MINISTRY OF EDUCATION 306.212 194.195 112.017 MINISTRY OF LABOUR AND HUMAN 212.01 63.777 40.762 23.015 RESOURCES 401.00 DZONGKHAG CHHUKHA CONSOLIDATED 114.409 126.382 -11.973 402.00 DZONGKHAG HAA CONSOLIDATED 58.835 57.709 1.125 403.00 DZONGKHAG PARO CONSOLIDATED 75.193 76.862 -1.669 404.00 DZONGKHAG SAMTSE CONSOLIDATED 71.525 68.097 3.428 405.00 DZONGKHAG TSIRANG CONSOLIDATED 43.837 48.373 -4.535 406.00 DZONGKHAG DAGANA CONSOLIDATED 66.806 62.834 3.972 407.00 DZONGKHAG PUNAKHA CONSOLIDATED 61.028 75.727 -14.699 DZONGKHAG WANGDUE PHODRANG 408.00 58.393 63.735 -5.341 CONSOLIDATED 409.00 DZONGKHAG BUMTHANG CONSOLIDATED 47.436 48.021 -0.585 410.00 DZONGKHAG SARPANG CONSOLIDATED 84.813 74.483 10.330 411.00 DZONGKHAG ZHEMGANG CONSOLIDATED 59.961 56.258 3.704 412.00 DZONGKHAG TRONGSA CONSOLIDATED 45.606 47.699 -2.093 413.00 DZONGKHAG LHUENTSE CONSOLIDATED 73.004 76.694 -3.690 414.00 DZONGKHAG MONGAR CONSOLIDATED 85.819 103.930 -18.111 415.00 DZONGKHAG PEMAGATSHEL CONOSLIDATED 65.177 81.090 -15.913 DZONGKHAG SAMDRUP JONGKHAR 416.00 127.213 141.510 -14.297 CONSOLIDATED 417.00 DZONGKHAG TRASHIGANG CONSOLIDATED 186.950 170.068 16.883 418.00 DZONGKHAG THIMPHU CONSOLIDATED 49.345 35.276 14.070 419.00 DZONGKHAG GASA CONSOLIDATED 16.893 17.447 -0.554 420.00 DZONGKHAG TRASHIYANGTSE CONSOLIDATED 39.573 39.081 0.492 TOTAL 6,094.946 5,760.218 334.728

166 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Schedule 12: OPENING AND CLOSING CASH BALANCE DURING THE FY 2009-2010 AU CODE ADMINISTRATIVE UNIT OPENING CLOSING 106.01 JUDICIARY 0.395 0.004 107.01 GROSS NATIONAL HAPPINESS COMMISSION 0.008 0.000 109.01 ROYAL CIVIL SERVICE COMMISSION 0.258 0.000 115.01 ROYAL INSTITUTE OF MANAGEMENT 0.035 0.000 120.01 OFFICE OF THE ATTORNEY GENERAL 0.045 0.000 121.01 ROYAL UNIVERSITY OF BHUTAN 0.326 0.000 122.01 NATIONAL STATISTICAL BUREAU 0.009 0.000 123.01 OFFICE OF THE ANTI-CORRUPTION COMMISSION 0.001 0.000 126.01 BHUTAN NARCOTIC CONTROL AGENCY 0.000 0.000 129.01 DZONGKHA DEVELOPMENT COMMISSION 0.442 0.000 130.01 NATIONAL LAND COMMISSION 0.598 0.598 131.01 THIMPHU THROMDEY 0.034 0.000 132.01 DRUG REGULATORY AUTHORITY 0.062 0.000 201.01 MINISTRY OF HOME AND CULTURAL AFFAIRS 0.221 0.042 202.01 MINISTRY OF FINANCE 0.490 0.000 203.01 MINISTRY OF FOREIGN AFFAIRS 14.414 25.628 205.01 MINISTRY OF AGRICULTURE 4.826 0.318 206.01 MINISTRY OF ECONOMIC AFFAIRS 0.107 0.000 208.01 MINISTRY OF WORKS AND HUMAN SETTLEMENT 0.149 0.323 209.01 MINISTRY OF INFORMATION AND COMMUNICATIONS 1.403 0.000 210.01 MINISTRY OF HEALTH 0.595 0.000 211.01 MINISTRY OF EDUCATION 0.029 0.011 212.01 MINISTRY OF LABOUR AND HUMAN RESOURCES 0.321 0.000 401.00 DZONGKHAG CHHUKHA CONSOLIDATED 0.009 0.000 403.00 DZONGKHAG PARO CONSOLIDATED 0.356 0.000 404.00 DZONGKHAG SAMTSE CONSOLIDATED 0.531 -0.001 406.00 DZONGKHAG DAGANA CONSOLIDATED 0.168 0.173 DZONGKHAG WANGDUE PHODRANG CONSOLI- 408.00 0.104 0.000 DATED 409.00 DZONGKHAG BUMTHANG CONSOLIDATED 1.243 0.000 410.00 DZONGKHAG SARPANG CONSOLIDATED 0.296 0.000 411.00 DZONGKHAG ZHEMGANG CONSOLIDATED 0.000 0.000 412.00 DZONGKHAG TRONGSA CONSOLIDATED 0.229 0.000 413.00 DZONGKHAG LHUENTSE CONSOLIDATED 0.000 0.000 414.00 DZONGKHAG MONGAR CONSOLIDATED 0.002 0.000 416.00 DZONGKHAG SAMDRUP JONGKHAR CONSOLIDATED 0.000 0.000 417.00 DZONGKHAG TRASHIGANG CONSOLIDATED 0.317 0.082 418.00 DZONGKHAG THIMPHU CONSOLIDATED 0.011 0.000 419.00 DZONGKHAG GASA CONSOLIDATED 1.126 0.566 TOTAL 29.161 27.744

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 167 Schedule 13: SCHEDULE OF GOVERNMENT CURRENT DEPOSITS ACCOUNT AS ON 30TH JUNE 2010 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 1 20700435068460022 Bhur Geog Gelephu 58,224.88 2 20700435068710028 Chuzagang Geog Gelephu 169,768.85 3 20700435068580024 Gelephu Geog Gelephu 196,662.40 4 20700435068810022 Jigmecholing Geog Gelephu 98,298.45

5 20700435068640024 Sershong Geog Gelephu 291,247.49

6 20700435068520022 Umling Geog Gelephu 106,847.44 7 20700435068350024 RRCO Gelephu 1,123,907.64 Gelephu Dungkhag 8 20300435094100018 Gelephu 176,620.00 Administration 9 20300435099920019 Ngangla Geog Gelephu 30,093.16 10 20300435099930012 Phangkhar Geog Gelephu 20,660.95 11 20300435099910015 Bjoka Geog Gelephu 76,560.57 12 20300435099940016 Goshing Geog Gelephu 46,334.94 13 20700435069010021 Royal Court of Justice Gelephu 261,009.59 14 20700435068590028 BAFRA Gelephu 1,081.29 15 20700435069500020 Panbang Dungkhag Gelephu 10,508.70 16 20701464070870029 Naja Geog Paro 94,647.00 17 20401464071270042 KR-II Paro 3,409,932.50 18 20701464070970024 Horey Geog Paro 7,234.84 19 20701464070990021 Shaba Geog Paro 1,867.02 20 20701464071050021 Lungni Geog Paro 70,650.12 21 20701464070950027 Dogar Geog Paro 26,734.52 22 20701464071060025 Tsento Geog Paro 80,438.78 23 20701464070960020 Dotey Geog Paro 20,666.27 24 20701464070980028 Lango Geog Paro 142,341.74 25 20701464071320024 Wangcha Geog Paro 81,491.89 26 20701464071220029 Dobshari Geog Paro 30,441.10 27 20701464071090026 Municipal Corporation Paro 3,606,422.92 28 20701464071760027 RRCO Paro 443,992.93 29 20701464071270028 AMC Paro (SBA) Paro 7,586,638.24 30 20701464071260024 AMC KR-II 2007 Paro 18,391,587.00 31 20701464071480020 District Court Paro 1,000.00 32 237 Dragten Geog Trongsa 156,776.00 33 238 Korphu Geog Trongsa 776,681.60

168 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 34 239 Langthel Geog Trongsa 141,168.78 35 240 Nubi Geog Trongsa 61,890.08 36 241 Tangbi Geog Trongsa 23,128.15 37 22 District Court Trongsa 1,846.68 38 20301975000110016 BAFRA Lhuentse 1,073.18 39 20301975000160014 District Court Lhuentse 65,976.00 40 83 Gangzoor Geog Lhuentse 14,819.53 41 84 Jarey Geog Lhuentse 79,764.72

42 85 Khoma Geog Lhuentse 102,982.34

43 86 Kurtoe Geog Lhuentse 102,770.62 44 87 Minjay Geog Lhuentse 132,558.58 45 88 Menbi Geog Lhuentse 238,512.70 46 89 Metsho Geog Lhuentse 5,574.64 47 90 Tshenkhar Geog Lhuentse 35,046.51 48 865 Samjong Thrimki Duensa Samdrupjongkhar 1,252.41 49 903 Bakuli Geog Samdrupjongkhar 309,875.50 50 904 Dalim Geog Samdrupjongkhar 5,600.00 51 905 Dechheling Geog Samdrupjongkhar 25,264.47 52 906 Gomdar Geog Samdrupjongkhar 57,192.87 53 907 Hastinapur Geog Samdrupjongkhar 59,350.76 54 908 Lauri Geog Samdrupjongkhar 22,069.34 55 909 Martshala Geog Samdrupjongkhar 1,657.06 56 910 Norbugang Geog Samdrupjongkhar 74,034.82 57 911 Orong Geog Samdrupjongkhar 5,716.84 58 912 Samrang Geog Samdrupjongkhar 12,100.15 59 913 Serthi Geog Samdrupjongkhar 16,143.27 60 914 RRCO Samdrupjongkhar 2,718,013.92 61 934 Audit Recoveries Samdrupjongkhar 1,014.20 62 1061 Deothang Geog Samdrupjongkhar 6,296.44 63 1109 Wangphu Geog Samdrupjongkhar 19,257.29 64 1127 Chokhorling Geog Samdrupjongkhar 1,685.38 65 231 District Court Haa 900.00 66 250 Bjee Geog Haa 112,568.37 67 251 Katsho Geog Haa 67,027.51 68 252 Sombeykha Geog Haa 89,542.61 69 253 Samar Geog Haa 1,608.76

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 169 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 70 254 Uesu Geog Haa 63,453.56 71 334 BAFRA Haa 1,085.94 72 339 Dzongkhag Account Haa 115,436.00 73 392 Gakiling Geog Haa 35,591.54 74 389 Dzongkha Administration Haa 49,858.59 75 20300110006950109 Lottery Division, MoF Phuentsholing 453,207.83 76 20300110011840104 Dungkhag Court Phuentsholing 920,928.72 77 20700110013660109 Revenue & Customs Phuentsholing 67,163,000.58 78 20700110015700103 Education Central Store Phuentsholing 63,961,802.21 79 20700110014520106 DOR, Field Division Phuentsholing 88,610.99 80 20700110019530107 City Corporation Phuentsholing 20,979,085.57 Phuentsholing City 81 20700110019330108 Phuentsholing 35,470,694.60 Corporation 82 20700951027690019 Phuentsholing Geog Phuentsholing 568,305.25 83 20700951028490016 Lhamoizingkha Geog Phuentsholing 115,592.65 84 20700951028470019 Lokchina Geog Phuentsholing 252,066.44 85 20700951028460015 Bajhora Geog Phuentsholing 462,775.48 86 20700951028500018 Nichu la Geog Phuentsholing 58,782.87 87 20700951028480012 Deorali Geog Phuentsholing 88,438.84 Bumdeling River Bank 88 23 Trashiyangtse 2,609.84 Protection 89 25 Bumdeling Geog Trashiyangtse 168,990.84 90 26 Yangtse Geog Trashiyangtse 96,356.86 91 27 Jamkhar Geog Trashiyangtse 141,150.72 92 28 Khamdang Geog Trashiyangtse 114,433.24 93 29 Ramjar Geog Trashiyangtse 32,533.82 94 30 Teotsho Geog Trashiyangtse 57,855.14 95 31 Tongshang Geog Trashiyangtse 122,192.78 96 32 Yallang Geog Trashiyangtse 22,320.12 97 36 District Court Trashiyangtse 1,000.00 Urban Development 98 43 Trashiyangtse 926,183.00 Project Urban Development 99 44 Trashiyangtse 68,992.00 Project, Duksum 100 430 Bongo Geog Gedu 230,053.00 101 431 Darla Geog Gedu 325,752.67 102 613 Chapcha Geog Chhukha 122,985.68 103 614 Dungna Geog Chhukha 162,231.05

170 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 104 615 Gayling Geog Chhukha 292,638.44 105 617 Getena Geog Chhukha 91,602.66 106 618 Jabcho Geog Chhukha 122,203.31 107 620 Metakha Geog Chhukha 124,157.42 Moenjong Choeten 108 647 Chhukha 10,806.00 Tshogpa 109 728 Revolving Fund Chhukha 63,200.00

Tsimakha Phumsum 110 790 Chhukha 15,285.00 Tshokpa Community Forest

Gyelwaringa Community 111 791 Chhukha 9,355.00 Forest 112 20300540000130019 District Court Chhukha 44,375.90 113 284 MSTF, Tsirang Damphu 120,673.00 114 285 Betini Geog Damphu 45,517.88 115 286 Dunglagang Geog Damphu 104,077.28 116 287 Barshong Geog Damphu 83,011.74 117 288 Gosaling Geog Damphu 64,978.92 118 289 Rangthangling Geog Damphu 61,206.92 119 290 Kikhorthang Geog Damphu 165,469.54 120 291 Mendregang Geog Damphu 107,814.76 121 292 Patala Geog Damphu 106,482.42 122 293 Phuentenchu Geog Damphu 98,685.87 123 294 Shemjong Geog Damphu 96,428.16 124 295 Tsholingkhar Geog Damphu 166,704.54 125 296 Tsirang Toe Geog Damphu 78,290.15 126 299 RAA, Tsirang Damphu 8,217.22 Damphu Municipal 127 363 Damphu 210,403.00 Corporation 128 SBA/06/04 District Court Damphu 20,429.50 129 333 Dratshang Damphu 408,440.33 130 409 District Court Samtse 375,000.00 131 663 Bara Geog Samtse 103,651.84 132 664 Biru Geog Samtse 15,682.51 133 665 Chargharey Geog Samtse 69,469.67 134 666 Chengmari Geog Samtse 3,152.79 135 667 Denchuka Geog Samtse 69,663.31 136 668 Dorokha Geog Samtse 64,677.51

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 171 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 137 669 Dumtoe Geog Samtse 2,129.87 138 670 Ghumuney Geog Samtse 149,839.49 139 671 Lahareni Geog Samtse 35,994.67 140 672 Mayona Geog Samtse 19,476.32

141 673 RRCO Samtse 1,402,109.39 142 676 Nainital Geog Samtse 88,326.44 143 677 Pagli Geog Samtse 95,383.93 144 678 Samtse Geog Samtse 95,447.80 145 679 Sipsoo Geog Samtse 29,602.01 146 680 Tading Geog Samtse 351,984.19 147 681 Tendu geog Samtse 85,887.65 148 811 BAFRA Samtse 85,887.65 149 32 District Court Zhemgang 2,812.80 150 271 Bardo Geog Zhemgang 23,675.24 151 273 Nangkhor Geog Zhemgang 61,050.96 152 276 Shingkhar Geog Zhemgang 12,081.74 153 277 Trong Geog Zhemgang 77,809.79

154 307 Urban Development Zhemgang 1,575,323.51 Urban Development, 155 313 Zhemgang 379,453.76 Tingtibi National Environment 156 20701361550040016 Wangduephodrang Commission 2,749,299.62 157 20701361550060013 Bjena Geog Wangduephodrang 22,545.87 158 20701361550540019 Dangchu Geog Wangduephodrang 16,864.28 159 20701361550190019 Dakar Geog Wangduephodrang 57,516.25 160 20701361550380014 Gangtey Geog Wangduephodrang 68,526.28 161 20701361551180010 Gase Tshogom Geog Wangduephodrang 40,151.82 162 20701361551190014 Gase Tshowom Geog Wangduephodrang 44,550.06 163 20701361550110019 Kashi Geog Wangduephodrang 11,960.31 164 20701361535420014 Nahi Geog Wangduephodrang 72,086.66 165 20701361550070017 Nisho Geog Wangduephodrang 171,192.80 166 20701361550690011 Phangyul Geog Wangduephodrang 35,964.71 167 20701361550550012 Phobjee Geog Wangduephodrang 146,854.27 168 20701361550120013 Roepa Geog Wangduephodrang 180,897.62 169 20701361550080010 Sephu Geog Wangduephodrang 63,914.95

172 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 170 20701361550200010 Athang Geog Wangduephodrang 14,255.68 171 20701361562820016 Thedtsho Geog Wangduephodrang 17,865.13 Urban Development 172 20701361551730019 Wangduephodrang Project 2,240,210.73 173 20701361551570015 District Court Wangduephodrang 21,347.78 174 20701361535300012 BAFRA Wangduephodrang 19,304.49 175 350 District Court Bumthang 77,382.90 176 352 NH&BSCBP Bumthang 661,350.77 177 353 NFFDP Bumthang 377,066.23

178 354 NFFDP Bumthang 5,577,856.17 Dzongkhag Agriculture 179 383 Bumthang 602,002.31 Sector 180 386 Chhokhor Geog Bumthang 248,380.16 181 387 Chumey Geog Bumthang 43,443.78 182 388 Tang Geog Bumthang 292,985.12 183 389 Ura Geog Bumthang 134,204.84 184 396 Royal Audit Authority Bumthang 622,406.73 Chhokhor Livestock 185 399 Bumthang 7,424.80 Development 186 510 BAFARA Bumthang 11,833.22 187 610 RRCO Bumthang 951,299.89 Vocational Training 188 652 Bumthang 17,450.00 Institute 189 669 Municipal Corporation Bumthang 273,658.00 190 678 J.S.W.S Fund Bumthang 225,937.24 191 01 District Court Punakha 3,090.90 192 23 Nyenzergang Lhakhang Punakha 3,280.92 Promoting Community Mgt. 193 62 Punakha 1,800.04 Ecotorism 194 82 Chhubu Geog Punakha 123,646.28 195 83 Goenshari Geog Punakha 25,037.64 196 84 Guma Geog Punakha 90,712.06 197 85 Kabji Geog Punakha 132,619.38 198 86 Limbu Geog Punakha 58,525.98 199 87 Shengana Geog Punakha 114,347.48 200 88 Talo Geog Punakha 74,891.92 201 89 Toewong Geog Punakha 136,992.24 202 90 Zomi Geog Punakha 9,511.36

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 173 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 203 91 Goen Khamey Geog Punakha 72,705.29 204 92 Goen Khatoe Geog Punakha 31,660.94 205 93 Laya Geog Punakha 8,611.51 206 94 Lunana Geog Punakha 29,780.00 Gasa Tshachhu Welfare 207 99 Punakha 1,199.40 Fund 208 198 Barp Geog Punakha 175,420.94 209 212 Teop Geog Punakha 157,250.26 210 14 Agriculture Revolving Fund Trashigang 2,946.52 211 46 District Court Trashigang 98,889.00 212 146 Bartsham Geog Trashigang 32,898.44 213 147 Bidung Geog Trashigang 159,873.86 214 148 Kanglung Geog Trashigang 4,270.33 215 149 Kangpara Geog Trashigang 160,218.92 216 150 Khaling Geog Trashigang 159,069.36 217 151 Lumang Geog Trashigang 61,038.42 218 152 Merak Geog Trashigang 52,361.74 219 154 Phongmey Geog Trashigang 61,017.24 220 155 Radhi Geog Trashigang 51,165.64 221 156 Sakteng Geog Trashigang 151,398.20 222 157 Samkhar Geog Trashigang 84,433.58 223 158 Shongphu Geog Trashigang 1,219.72 224 159 Uzorong Geog Trashigang 26,906.66 225 168 Thrimshing Geog Trashigang 197,855.68 226 169 Yangneer Geog Trashigang 21,540.66 Urban Development 227 194 Trashigang 299,511.94 Project 228 20302391003710029 Dekiling Geog Sarpang 134,519.02 229 20302391004950029 District Court Sarpang 1,002.81 230 20302391019730029 Dovan Geog Sarpang 240,618.24 231 20302391019740023 Hilley Geog Sarpang 309,725.58 232 20302391019750027 Sarpang Taar Geog Sarpang 77,336.59 233 20302391019760020 Singhi Geog Sarpang 75,390.95 234 20302391019770024 Sarpang Dzongkhag MSTF Sarpang 117,506.00 National Land Commission 235 20700220263080010 Thimphu Secretariat 5,399,591.65 Office of the Attorney 236 20700220260500018 Thimphu 37,950.45 General

174 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 237 0000007740018 Customs Transit Office BNB 999,297.06

238 0000007741006 Duty Free Shop BNB 35,560,772.57 Tourism Authority of 239 0000011267009 BNB Bhutan 174,657,457.43 240 0000017581007 Youth Development Fund BNB 84,369.00 Tourism Development 241 0000018449005 BNB Fund 19,632,097.66

242 0000023961008 YDF Secretariat BNB 3,296,448.14 243 0000024098001 EODP, MTI BNB 19,256.59

244 0000025482018 RRCO, Thimphu BNB 10,276,444.00 245 0000041848011 Ministry of Education BNB 181,389.43

246 0001002582007 Directorate of Lottery BNB 1,943,617.02

247 0001002692007 RRCO, SBA BNB 77,013,314.02 248 20302493000660019 Trashiding Geog Dagana 86,842.69 249 20302493000690019 Tseza Geog Dagana 18,200.20 250 20302493000680016 Tshangkha Geog Dagana 106,978.52 251 20302493000670012 Tshendagang Geog Dagana 62,890.34 252 20302493000650015 Lajab Geog Dagana 26,951.36 253 20302493000640011 Khebisa Geog Dagana 3,225.98 254 20302493000630018 Kana Geog Dagana 102,677.43 255 20302493000620014 Goshi Geog Dagana 123,436.00 256 20302493000610010 Gesarling Geog Dagana 16,989.06 257 20302493000600017 Drujeygang Geog Dagana 207,365.20 258 20302493000590015 Dorona Geog Dagana 40,890.37 259 20302493000530013 District Court Dagana 1,062.00 260 20702493000700018 Dzongkhag MSTF Dagana 45,220.00 261 70 Chongshing Geog Pemagatshel 25,676.56 262 71 Chimong Geog Pemagatshel 6,957.96 263 72 Dungmin Geog Pemagatshel 118,594.90 264 73 Khar Geog Pemagatshel 1,424.90 265 74 Shumar Geog Pemagatshel 152,042.24 266 75 Yurung Geog Pemagatshel 16,541.74 267 76 Zobei Geog Pemagatshel 52,081.62 268 119 Nanong Geog Pemagatshel 85,759.88

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 175 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 269 11 District Court Pemagatshel - Two Wheeler Rev. Fund, 270 20700220263570019 Thimphu MoA 2,361,525.96 Sales Proceeds of 271 20300220260960011 Thimphu Revolving Fund, MoA 5,608,503.89

272 20300220290710014 High Court Thimphu 1,541,518.10

273 20300220290830016 Audit Recoveries Account Thimphu 36,250,536.52

274 20300220291100019 District Court Thimphu 1,970,403.90

275 20300220293020012 Revolving Fund, MoA Thimphu 10,442,699.40 Sales proceeds PF Books, 276 20300220293060017 Thimphu National Library 2,057,707.91 277 20300220293150018 Royal Dance Academy Thimphu 418,685.56

278 20300220293620019 Revolving Fund, MoF Thimphu 5,754,639.00 Football Federation 279 20300220295590011 Thimphu Account 2,252,347.77 Department of Revenue 280 20300220295890015 Thimphu 31,839.12 and Customs University Development 281 20300220483770000 Thimphu 64,280.00 Fund 282 20300220351340011 Soe Geog Thimphu 50,119.93 283 20300220351370012 Naro Geog Thimphu 70,116.36 284 20300220351410015 Geney Geog Thimphu 33,282.42 285 20300220351420019 Chang geog Thimphu 34,681.01 286 20300220351430012 Mewang Geog Thimphu 201,666.34 287 20300220351440016 Kawang Geog Thimphu 263,741.02 288 20300220351450019 Dagala Geog Thimphu 51,496.00 289 20300220351460013 Lingzhi Geog Thimphu 100,978.50 Internationl Potato 290 20300220351870015 Thimphu 24,598.18 Programme

291 20400220351350014 City Corporation Thimphu 169,972,445.52 292 20301155001170018 Balam Geog Mongar 10,315.30 293 20301155001180011 Chali Geog Mongar 1,827.14 294 20301155001190015 Chaskar Geog Mongar 42,137.40 295 20301155001200017 Drametse Geog Mongar 17,143.40 296 20301155001210010 Drepong Geog Mongar 8,777.64 297 20301155001220014 Gongdue Geog Mongar 65,903.66

176 Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 Balance as on Sl. Account Number Operating Agency Bank Branch 30th June 2010 (in Nu) 298 20301155001230018 Jurmey Geog Mongar 96,874.80 299 20301155001240011 Kengkhar Geog Mongar 76,742.58 300 20301155001250015 Mongar Geog Mongar 46,840.28 301 20301155001260019 Ngatshang Geog Mongar 4,143.88 302 20301155001270012 Saling Geog Mongar 7,938.44 303 20301155001280016 Sherimung Geog Mongar 53,440.34 304 20301155001290019 Silambi Geog Mongar 106,511.08 305 20301155001300011 Thangrong Geog Mongar 20,801.60 306 20301155001310015 Tsakaling Geog Mongar 93,516.94 307 20301155001320019 Tsamang Geog Mongar 13,915.20 308 20701155002790014 Narang Geog Mongar 11,840.18 309 20301155001750018 EODP Mongar 2,035,052.32 310 20301155002380016 BAFRA Mongar 41,585.01 311 20301155002470017 RRCO Mongar 887,318.53 Mongar Municipal 312 20301155003100013 Mongar 339,981.00 Corporation 313 20701155001740010 District Court Mongar 36,000.00 TOTAL 837,977,067.73

Financial Statements of the Royal Government of Bhutan for the Year Ended 30th June 2010 177