RAA Circulars

RAA/SAID/2003/4736

24th November, 2003

Circular

All Heads of Government organisation, Public and Joint Sector Corporations

In line with the Royal Government effort to promote and protect public interest, through effective and efficient auditing and reporting system, the Royal Audit Authority would like to draw the kind attention of all the controlling authorities that the Finance and Account Manual Chapter II clause 2.1.2 states:

"Transfers pursuant to administrative orders" sub clause 2.1.2.2 f vi. indicate that the relieved officer shall handover a note to the relieving officer, among many others - status of audit, that is, the period up to which audit has been completed and outstanding observations remaining to be attended to, if any.

We shall appreciate if a copy in particular of the " Transfer of charges on the status of audit observations" be made available to RAA to facilitate updating Audit Information Management System (AIMS) and provide the most reliable information.

Auditor General of Bhutan

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Dated:  20^th November, 2003

All Heads of Government organisations, Public and Joint Sector Corporations

RAA(AG-SP)2003/3159

16th October, 2003

Circular

This is for the kind information of all concerned that it has been brought to our attention that the promotions, trainings and claims for the post retirement benefits are cleared without the production of Clearance issued by this office.

This is to inform all that herein after in the event of such incidences being detected the processing/paying officer will be held accountable in Audit.

Thanking you for your kind cooperation.

(Kunzang Wangdi)
Auditor General of Bhutan

Circular

RAA/(AG-SP)/2003/2201

Dated: 13^th August 2003

Attention of all the heads of Ministries and Organizations is drawn to the Article 2.7 of the General Auditing Rules and Regulations which stipulates that “The audit of assets shall, inter-alia, ascertaining their physical existence, condition, technical specifications and quality, ownership and valuation, and the classification of items comprising the asset accounts determining their agreement with and the accuracy of relevant records (such as cash records, equipment registers, stock cards, etc.) ; and ascertaining whether the assets are utilized economically, efficiently and effectively and adequately safeguarded against loss or wastage through illegal or improper disposition.”

 In conformity with the above article, henceforth the Royal Audit Authority would be conducting “field visits” of construction sites from time to time.

 The teams would, inter-alia,

1. Examine plan and design;

2. Verification of tender documents;

3. Ascertain progress and achievements against planned construction activities;

4. Ascertain that quality control assurances are in place and that mandatory quality tests are conducted;

5. Ascertain compliance of contractual obligations including deployment of qualified technical personnel, machinery etc;

6. Ascertain engagement and utilization of labourers as well as maintenance of Muster Rolls;

7. Examine as to whether other construction records such as Material at Site Register (MAS), Hindrance Register, Measurement Book, Site Order Book etc. are maintained; and

8. Ascertain that works are properly, supervised by the site engineers.

 Cooperation of all would be highly appreciated

Auditor General of Bhutan