RAA Circulars

RAA(AG-SP)/2000/2033

August 9, 2001

Circular

This is to inform all concerned that as discussed in a meeting with AFDs in all organizations on 21^st August 2001, in order that there is a systematic, discrete and a streamlined procedure for processing audit clearance, the Royal Audit Authority has taken following measures:

1.     Audit Clearance for Promotions will be issued only twice in a year i.e. in the months of February, March, April and August, September and October with an objective to provide time for development work in this field in respective Agencies.

2.     The Application Form for Audit Clearance is further simplified to make it less bureaucratic. The form should be signed only by one single accountable person i.e. by head of a ministry/department/organization/corporation. The present practice signed by more than three officials in most organization is found to be counter-productive and do not either add to efficiency nor accountability.

As such, we request all that Applications Forms for Audit Clearance for Promotion may kindly be processed in the manner stated above with effect from 1^st January 2002.

The Royal Audit Authority appreciates the full co-operation and support rendered towards rationalization of the working systems and procedures in our respective agencies.

 

(Kunzang Wangdi)
Auditor General of Bhutan.  

---

RAA(AG-SP)/2001/1758

August 14, 2001

Circular

This is for the information of all the Government and Public Agencies that the Royal Audit Authority (RAA), has computerized its audit information.  As of date, the computerized audit system maintains financial records since 1988.

The practice of the past where observations were registered against the name of the private individuals, parties, establishments undermined the effectiveness of the basic principles of accountability as the buck did not stop on the accountable officer.

Therefore, to promote accountability, and to enhance transparency, all paras of the audit observation will be recorded in the name of a Government employee who has caused or let the irregularity take place unhindered.

The RAA has now categorized observations in three vertical levels to help both auditors and the auditee agencies in identifying the nature of observations.  The RAA has also compiled a manual on the “Potential Indicators of Fraud”.

Henceforth, Audit Clearances will be denied not only to those who have accountable losses (money that has to be recovered) but also to those who have implied losses (financial loss to the Government or the Public Agency due to lapses or negligence in administrative procedures) for a period to be determined against the nature of irregularity.

In order to create awareness of these developments and also to interact with all our auditee agencies, the RAA would like to invite all responsible officers dealing with the Administration and Finance to attend the Open-House in the RAA conference room on the 21^st of August at 10:00am till 1:00pm.

(Kunzang Wangdi)
Auditor General of Bhutan