This
is for the kind information of all heads of agencies who are
undertaking technical assistance Projects.
In
this regard, several direct communications had been received from
different heads of Organizations and Project Managers to issue
audit certification and audit reports for Project Accounts.
It
is also observed, in reports and correspondences made with
expatriate agencies by the Project authorities, the Royal Audit
Authority is being cited as the cause for delay in providing these
Reports.
It
may kindly be noted that the Royal Audit Authority firstly
formulates an Annual Audit Plan every year. The same is accessible
to all interested on the Royal Authority’s website www.bhutanaudit.gov.bt/contents/audit-plans/index.php.
Besides the hard copies of each plan were circulated to each head
of organization for comments and reference.
For
the preparation of an Annual Audit Plan, information is being
sought from all organizations regarding activities required to be
audited in the next plan, which we may otherwise inadvertently
leave out. Therefore, we expected that if a project was not
included, agencies would advise the Royal Audit Authority
accordingly. ../audit-plans/index.php
The
Department of Aid and Debt Management was also requested to
provide us the list of donor funded Projects periodically.
It was requested to provide the Royal Audit Authority a copy of an
agreement that they sign, if it is not a secret document. We
expected that it would indicate the date on which a certification
report is required.
Unless
such information is made available to the Royal Audit Authority
and in an adequate and reasonable time, responsibility for failure
in the submission of audited accounts must solely rest with the
head of organizations/Project Management not the Royal Audit
Authority.
Therefore,
all agencies/Projects that need the accounts of its projects to be
audited during a Financial Year by the Royal Audit Authority, are
advised to submit the details as mentioned above, besides keeping
the Financial Statements ready within the dates due
for certification.
Cooperation
of all concerned will be appreciated.
(Kunzang
Wangdi) Auditor
General of Bhutan
Circulars
from Ministry of Works & Human Settlement
