Package of Practices for Organic Rnr Commodities
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Engthen the Financial Management System the General Auditing Rules and Regulations (GARR) Was Issued in 1989
Annual Audit Report 2004 Part I Background By virtue of the Kashos and the provisions contained in the General Auditing Rules and Regulations of Bhutan (GARR), the Royal Audit Authority (RAA), the Supreme Audit Institution (SAI) of Bhutan is responsible for audit of public sector agencies and reporting its findings. In 1961, the 16th Session of the National Assembly of Bhutan formed a committee of Accounts and Audit in response to the need for establishing accountability. The Committee would comprise of one representative of the King and one representative each from the Cabinet, People and the Monk Body all nominated by the King. The Royal Government issued the first edition of the Financial Manual in 1963. The manual provided for the organization of the Development Wing of the government and the Accounts and Audit for the Development Wing. The Accounts and Audit Wing maintained the books of accounts, conducted budgetary controls of revenues and expenditures, and undertook periodic audit and inspection of accounts and records. In October 1969 the 31st Session of the National Assembly based on a motion proposed by the King to delegate the auditing authority voted for the appointment of Royal Auditors to conduct the audit of accounts and records of the Royal Government. Consequently, the four Royal Auditors were appointed on 16th April 1970 under a Royal Kasho. The Kasho defined and authorized the jurisdiction of the then Royal Audit Department as primarily responsible for the audit of accounts of the Ministry of Finance, Ministries, the Royal Bhutan Army, the Royal Bhutan Police and His Majesty’s Secretariat. -
International Journal Bhutan & Himalayan Research
Inaugural Issue 2020 DRUK & HIMALAYA IJBHR | Inaugural Issue | Autumn 2020 འབག་དང་ཧི་མ་ལ་ཡ། ARTICLES PERSPECTIVES Sonam Kinga Chador Wangmo, Rinzin Rinzin and One Journey, Three Poems; One Serf, Namgyal Tshering Three Lords: Literary compositions about Perspectives on Contemporary Bhutanese International Journal Ugyen Wangchuck’s Peace Mission to Literature Internationalfor Journal Lhasa, 1904 Ugyen Tshomo, Pema Wangdi Sonam Nyenda Contemporary Children’s Literature in Challenges to the Development of Bhutan Dzongkha Literature: A comparision of Rnam thar and Srung CONFERENCE REPORT for Tshering Om Tamang Anden Drolet Exploring National Identity through The Inaugural Conference of the Literature in Bhutanese National English International Society for Bhutan Studies Bhutan & Himalayan Curriculum BOOK REVIEW Holly Gayley Karma and Female Agency in Novels Eben Yonnetti Research by Bhutanese Women Writers Old Demons, New Deities: Twenty-One Short Stories from Tibet. Bhutan & Himalaya Research Centre College of Language and Culture Studies Royal University of Bhutan ISSN: 2709-3352(print) Bhutan & Himalaya Research Centre ISSN: 2709-3360(online) འབག་དང་ཧི་མ་ལ་ཡ། InternationalInternational Journal Journal for Bhutan & Himalayan Research About the Journal for IJBHR is an annual, peer reviewed, open access journal published by the Bhutan and Himalaya Research Centre (BHRC), at the College of Language and Culture Studies, Royal University of Bhutan. IJBHR aims to advance research and scholarship in all felds pertaining to social and cultural issues, religion and humanities relevant to Bhutan and Himalaya. It will publish a wide range of papers in English and Dzongkha including theoretical or empirical research, perspectives, conference reports and book reviews which can contribute to the scholarship on Bhutan and Himalayan Studies. -
Dismissal of Fiscal Incentives Accusations
SATURDAY KUENSELTHAT THE PEOPLE SHALL BE INFORMED JULY 1" ( & ' - D k ' + Briefly Dismissal of fiscal incentives SAARC experts meeting accusations draws criticism begin >> Experts from SAARC countries will NC says the government must establish the legality of the tax incentives given attend a three-day consultation meeting until May 8, 2017 on Water-energy-food nexus in Thimphu from July 3. Researchers will present papers on water security, renewal energy, and sustainable agriculture development. Inside Pg.3: India expresses concern over road construction in Doklam Pg.5: Mental health cases still underreported Pg.9: Choeten and the man Pg.10: PERSPECTIVE: Constitutional framing or a usual bickering? Pg.17: BFF suspends Drukpol FC for two years A step towards MB Subba in a live interview on BBS on June 27, Panbang MP Dorji Wangdi said and at the Meet the Press on June 23, the Prime Minister’s statement 2 preventing corruption rather than fighting he government’s out- dismissed the accusations as unsub- against the Opposition was uncalled K right rejection of the stantiated. The Prime Minister said for. “The PM’s singling out of some against it allegations against it that the accusations of the Opposition business entities is highly mislead- violating the Constitu- and DNT were politically motivated. ing and baffling,” he said. tion by granting the The National Council, the Op- Questioning the timing of the Focus Point TFiscal Incentives 2016 without the position and DNT have hit back at declaration of the Fiscal Incentives parliament’s approval has irked the the Prime Minister over his state- 2013, the Prime Minister said the Opposition, the National Council ment saying that the Prime Min- previous government dissolved just and Druk Nyamrup Tshogpa (DNT). -
Contemporary Bhutanse Literature
འབྲུག་དང་ཧི་捱་ལ་ཡ། InternationalInternational Journal for Journal Bhutan & Himalayan for Research Bhutan & Himalayan Research Bhutan & Himalaya Research Center College of Language and Culture Studies Royal University of Bhutan P.O.Box 554, Taktse, Trongsa, Bhutan Email: [email protected] Bhutan & Himalaya Research Centre College of Language and Culture Studies Royal University of Bhutan P.O.Box 554, Taktse, Trongsa, Bhutan Email: [email protected] Copyright©2020 Bhutan and Himalaya Research Centre, College of Language and Culture Studies, Royal University of Bhutan. All rights reserved. The views expressed in this publication are those of the contributors and not necessarily of IJBHR. No parts of this book may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, microfilming, recording, or otherwise, without permission from the publisher. Printed at Kuensel Corporation Ltd., Thimphu, Bhutan Articles In celebration of His Majesty the King Jigme Khesar Namgyel Wangchuck’s 40th birth anniversary and His Majesty the Fourth Druk Gyalpo Jigme Singye Wangchuk’s 65th birth anniversary. IJBHR Inaugural Issue 2020 i འབྲུག་དང་ཧི་捱་ལ་ཡ། International InternationalJournal for Journal for Bhutan & Himalayan Research BhutanGUEST EDITOR & Himalayan Holly Gayley UniversityResearch of Colorado Boulder, USA EDITORS Sonam Nyenda and Tshering Om Tamang BHRC, CLCS MANAGING EDITOR Ngawang Jamtsho Dean of Research and Industrial Linkages, CLCS EDITORIAL ADVISORY BOARD Bhutan & Himalaya -
Bhutan SLM TE Report.Pdf
FINAL REPORT TERMINAL EVALUATION UNDP /GEF MEDIUM SIZED PROJECT ON BUILDING CAPACITY AND MAINSTREAMING SUSTAINABLE LAND MANAGEMENT IN BHUTAN 1 | P a g e TABLE OF CONTENTS Acronyms…………………………………………………………………………………. 4 Glossary of Bhutanese Terms…………………………………………………............ 5 Acknowledgements……………………………………………………………………… 6 Executive Summary……………………………………………………………………... 7 BACKGROUND …………………………………………………………………………. 12 1.0 The Project…………………………………………………………………………… 12 1.1 Project Context……………………………………………………………… 12 1.2 Project Goal, Objective and Outcomes………………………………….. 12 2.0 The External Evaluation…………………………………………………………….. 12 2.1 Objectives and Scope of the Evaluation…………………………………. 12 2.2 Methodology………………………………………………………………… 13 2.3 Limitations and Constraints 3.0 Evaluation Findings – Relevance………………………………………………….. 15 3.1 Conceptual Relevance within the Country Development Context…….. 15 3.2 Conceptual Relevance within the Global Environmental Management Context…………………………………………………………… 16 3.3 Operational Relevance of the Project Components…………………….. 18 3.4 Country Ownership/ Drivenness…………………………………………... 19 3.5 Implementation Approach………………………………………………….. 20 4.0 Evaluation Findings – Effectiveness………………………………………………. 21 4.1. Achievement of Project Outcomes and Outputs………………………... 21 4.2 Stakeholder Involvement…………………………………………………… 31 4.3 Contribution to Capacity Development…………………………………… 32 5.0 Evaluation Findings – Efficiency…………………………………………………… 32 5.1 Financial Planning and Management…………………………………….. 32 5.2 Cost Effectiveness…………………………………………………………. -
Yongsel Jan 2004 – Mar 2005
Newsletter DEPARTMENT OF REVENUE AND CUSTOMS MINISTRY OF FINANCE BHUTAN January 04 to March 05 ISSUE 15 New regional office for Customs Seizures 2004 better taxpayer service This is an extract from the evaluation report being complied by the Customs and Excise Division 2005 THE ITEMS most frequently seized were seen to be tobacco related products, betel nut, confectionaries, garments and stationary items. Goods falling under high duty/sales tax and having a high demand in the market are frequently being smuggled. In 2004 the total value of the goods seized was Nu. 1,084,049. Out of which tobacco products were worth Nu. 165,374. Most of the seizures took place in Phuentsholing and the Kharbandi Checkposts. The common modus operandi adopted by the party were as per the following methods: • Non-declaration Director Sangay Zam and Mr. Jamtsho Tshering, regional director at the opening ceremony of the new regional office • Concealed in van/car • Concealed under miscellaneous goods • Transport through unauthorized route • Using local routes such as footpaths Having a regional and customs office in Paro has made • Using coolie as means of transport paying our taxes more convenient... taxpayer • Found in the passenger bus • Evading of BST by means of head load “IN KEEPING with the royal governments 9th plan objectives in creating an enabling environment for the business sector, the Paro regional revenue and customs office was opened in January 2005 to serve taxpayers” from Paro and Ha Dzongkhags. In recent years, Paro dzongkhag has witnessed many developments especially in the service sector. With the establishment of this regional office it is felt that taxpayers will benefit immensely.