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Engaging 15 Team Leaders Under the Technical Guidance of M/S Deloitte Haskins & Sells, Chartered Accountants, Kolkata, India

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Engaging 15 Team Leaders Under the Technical Guidance of M/S Deloitte Haskins & Sells, Chartered Accountants, Kolkata, India ANNUAL AUDIT REPORT 2013 (IN FULFILLING THE CONSTITUTIONAL RESPONSIBILITY) Royal Audit Authority © Royal Audit Authority ISBN 978-99936-674-6-9 Royal Audit Authority Kawajangsa Thimphu Bhutan P.O. Box 191 Tel: +975 2 322111/322833/324961/328729 Fax: +975 2 323491 www.bhutanaudit.gov.bt © Royal Audit Authority ISBN 978-99936-674-6-9 Royal Audit Authority Kawajangsa Thimphu Bhutan P.O. Box 191 Tel: +975 2 322111/322833/324961/328729 Fax: +975 2 323491 www.bhutanaudit.gov.bt THE AUDITOR GENERAL’ S PER SPECTIVE THET AUDDITOR GENERAL’ S PER SSPECTIVE The Royal Audit Authority is pleased to publish its Annual I would like to acknowledge the support of the Parliament for deliberating our reports and Audit Report for the year 2013. The AAR 2013 is the Fourth directing the audited agencies to appropriately deal with the issues. This had enabled RAA Annual Audit Report issued after assuming my office as the to resolve most of the pending issues in the recent past. We look forward to receiving first Auditor General of Bhutan under the Constitution of the similar support in terms of rendering our audit reports effective through appropriate Kingdom of Bhutan. In fulfillment of my responsibilities, it is deliberations, directives and follow up mechanisms and providing impetus to our efforts in my pleasure to report to the Nation on the results of audit promoting transparency and accountability in the public operations. carried out by the Royal Audit Authority for the year 2013. The Annual Audit Report 2013 is prepared in line with Section 69 to 73 of the Audit Act of Bhutan 2006 and as required under Lastly, I would also like to acknowledge the support and cooperation rendered by our the Article 25.5 of the Constitution of the Kingdom of Bhutan. audited agencies for providing prompt responses to the Draft Annual Audit Report 2013, It is a consolidated summary of significant unresolved findings of the Royal Audit Authority which had facilitated timely compilation and preparation of the report. compiled from 851 audit reports issued during the year. The Royal Audit Authority is committed to further boost its efforts in delivering its mandates under the benevolent leadership of His Majesty the King, continued support of the Royal Government and sustained cooperation from the audited agencies. The Royal Audit Authority as the Supreme Audit Institution of Bhutan has a huge responsibility to audit and report on the economy, efficiency and effectiveness in the use of public resources. The RAA had carried out the certification audit of Annual Finan. cial Statements of the Royal Government of Bhutan for the year ended June 2013. It was noted that the Government had not utilized capital budget of Nu. 2,286.02 million As compared with previous year, there was some improvement in utilization of capital budget. However, Auditor General of Bhutan as more than 30‐40% of the overall budgetary funds are financed through mobilization o(Ugen Chewang) f grants and about 3‐7% of the overall expenditures are financed through loans, the under‐utilization of fund mobilized through loans would have implication on effective and optimal use of borrowed fund and also on debt‐service burden on the government. April 2014 The relevant excerpt of the Draft Annual Audit Report was circulated to all the agencies concerned in February 2014 as required under the Audit Act of Bhutan 2006. The draft report had significant issues involving Nu. 553.571 million. However, audit findings involving Nu. 292.107 million representing about 52.77% were either resolved fully or substantially based on the action taken and responses received from the agencies rendering it not significant for inclusion in the Annual Audit Report 2013. The Annual Audit Report therefore contains only significant audit findings remaining unresolved as on March 31, 2014 involving amount of Nu. 261.464 million. The RAA has made highest amount of audit recoveries amounting to Nu. 151.214 million in 2013, which was a slight increase of 2.4% over recoveries made in 2012. The RAA believes that the sharp increase in audit recoveries in the recent years was because of focused audit and vigorous follow‐up actions initiated at various levels. THE AUDITOR GENERAL’ S PER SPECTIVE THET AUDDITOR GENERAL’ S PER SSPECTIVE ANNUAL AUDIT REPORT 2013 The Royal Audit Authority is pleased to publish its Annual I would like to acknowledge the support of the Parliament for deliberating our reports and Audit Report for the year 2013. The AAR 2013 is the Fourth directing the audited agencies to appropriately deal with the issues. This had enabled RAA (IN FULFILLING THEAnnual CONSTITU Audit TIONAL RE Report SPONSIBIL issued ITY) after assuming my office as the to resolve most of the pending issues in the recent past. We look forward to receiving first Auditor General of Bhutan under the Constitution of the similar support in terms of rendering our audit reports effective through appropriate Kingdom of Bhutan. In fulfillment of my responsibilities, it is deliberations, directives and follow up mechanisms and providing impetus to our efforts in my pleasure to report to the Nation on the results of audit promoting transparency and accountability in the public operations. carried out by the Royal Audit Authority for the year 2013. The Annual Audit Report 2013 is prepared in line with Section 69 to 73 of the Audit Act of Bhutan 2006 and as required under Lastly, I would also like to acknowledge the support and cooperation rendered by our the Article 25.5 of the Constitution of the Kingdom of Bhutan. audited agencies for providing prompt responses to the Draft Annual Audit Report 2013, It is a consolidated summary of significant unresolved findings of the Royal Audit Authority which had facilitated timely compilation and preparation of the report. compiled from 851 audit reports issued during the year. Royal Audit Authority The Royal Audit Authority is committed to further boost its efforts in delivering its mandates under the benevolent leadership of His Majesty the Kin g, continued support of the Royal Government and sustained cooperation from the audited agencies. The Royal Audit Authority as the Supreme Audit Institution of Bhutan has a huge responsibility to audit and report on the economy, efficiency and effectiveness in the use of public resources. The RAA had carried out the certification audit of Annual Finan. cial Statements of the Royal Government of Bhutan for the year ended June 2013. It was noted that the Government had not utilized capital budget of Nu. 2,286.02 million As compared with previous year, there was some improvement in utilization of capital budget. However, Auditor General of Bhutan as more than 30‐40% of the overall budgetary funds are financed through mobilization o(Ugen Chewang) f grants and about 3‐7% of the overall expenditures are financed through loans, the under‐utilization of fund mobilized through loans would have implication on effective and optimal use of borrowed fund and also on debt‐service burden on the government. April 2014 The relevant excerpt of the Draft Annual Audit Report was circulated to all the agencies concerned in February 2014 as required under the Audit Act of Bhutan 2006. The draft report had significant issues involving Nu. 553.571 million. However, audit findings involving Nu. 292.107 million representing about 52.77% were either resolved fully or substantially based on the action taken and responses received from the agencies rendering it not significant for inclusion in the Annual Audit Report 2013. The Annual Audit Report therefore contains only significant audit findings remaining unresolved as on March 31, 2014 involving amount of Nu. 261.464 million. The RAA has made highest amount of audit recoveries amounting to Nu. 151.214 million in 2013, which was a slight increase of 2.4% over recoveries made in 2012. The RAA believes that the sharp increase in audit recoveries in the recent years was because of focused audit and vigorous follow‐up actions initiated at various levels. THE AUDITOR GENERAL’ S PER SPECTIVE THET AUDDITOR GENERAL’ S PER SSPECTIVE THET AUDDITOR GENERAL’ S PER SSPECTIVE THET AUDDITOR GENERAL’ S PER SSPECTIVE ANNUAL A UDIT REPORT 2013 Outlining the progressive developments carried out during the year, the RAA continued to I would like to acknowledge the support of the Parliament for deliberating our reports and I would liI would like to acknowke to acknowledge the supledge the support of the Pport of the Parliament for arliament for deliberating deliberating our reports aour reports and nd implement various institutional capacity development activities that were initiated in the (IN FULFILLINGdirecting THE CONSTITUthe audited aTIONAL RESPONSIBIgencies to apLITY) propriately deal with the issues. This had enabled RAA directing directing the audited athe audited agencies to apgencies to appropriately dpropriately deal with the ieal with the issues. This hassues. This had enabled RAd enabled RAA A to earlier resolve years. most of th The e RAA pending initiated issues Manpower in the rec Rationalization ent past. We look Exerc forwaise r of d to the receivi RAA, ng an to to resolv resolve most of the most of the e pending pending iss issues ues in in the the re recent cent past. past. W We e look look forwa forward rd to to receivi receiving ng independent study carried out by consultants to project manpower requirement for the similar support in terms of rendering our audit reports effective through appropriate similar similar su spport upport in in ter termms s of of rende rendering ring our our aud audit it reports reports ef effective fective throu through gh appropria appropriate te next five years. The development of web‐enabled Audit Resource Management System deliberations, directives and follow up mechanisms and providing impetus to our efforts in deliberatideliberations, directiveons, directives and follow s and follow up mechanisup mechanismms and provids and providing impetus ting impetus to our efforts o our efforts in in (ARMS) funded by Asian Development Bank (ADB) is at its final stage of development.
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