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Relationship between the SAI of Bhutan (RAA) & the Public Accounts Committee (PAC). “A binding relationship that promotes accountability”. An experience of (Dasho) Ugen Chewang, Auditor General of Bhutan. Constitutional Mandate of Supreme Audit Institution - Bhutan.

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relationship between the sai of bhutan raa the public accounts committee pac

Relationship between the SAI of Bhutan (RAA) & the Public Accounts Committee (PAC)

“A binding relationship that promotes accountability”

An experience of (Dasho) Ugen Chewang, Auditor General of Bhutan

slide2

Constitutional Mandate of Supreme Audit Institution - Bhutan

  • Understanding the Role of the RAA

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  • Constitutional requirement of Public Accounts Committee - PAC
  • Deriving the Relationship between the RAA & the PAC based on the Constitutional provisions
  • Importance of the relationship
  • Annual Audit Reports & other reports deliberated in the Parliament based on the report submitted by the PAC
  • Due importance given to the Annual Audit Report by the Parliament
  • Impact of the Relationship between RAA & PAC
slide3

The Constitution of the Kingdom of Bhutan

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B

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Mandate

Royal Audit Authority

slide4

Direct Accountability

  • LINKING LAPSES WITH ACCOUNTABILITIES

Supervisory Accountability

Individual reports to the agencies

Performance Audit

Financial Audit

Certification Report of the Annual Financial Statements

  • REPORTING
  • AUDITING

Compliance Audit

Propriety/Regularity Audit

Annual Audit Report

Special Audit

AG’s Advisory series

Environment Audit

AG’s Occasional Paper

  • FOLLOW UP

Team level

Committee level

Divisional Level

PAC/Parliament

slide5

Levels of accountability

Purpose of Audit Clearance

Who needs AC?

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Promotion

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Civil Servants including executives

System of Fixing the Accountability against the lapses

Training

Direct Accountability

Furtherstudies

Govt. Corporate employees

Claiming retirement benefits

Supervisory Accountability

Parliamentary Election

Politicians

Local Government Election

Local Govt.

Leaders

Promoting Effectiveness of Accountability – in SAI Bhutan

slide6

Article 25.5 of the Constitution

  • “The Auditor General shall submit an annual audit report to His Majesty the King, the Prime Minister and the Parliament”
  • The Annual Audit Reports
  • AUDITOR GENERAL
  • Significant individual audit reports
  • Significant performance audit reports
  • Other reports such as AG’s Advisory Series
slide7

Article 25.6 of the Constitution:

“Parliament shall appoint a five member Public Accounts Committee, comprising members of Parliament who are reputed for their integrity, to review and report on the Annual Audit Report to Parliament for its consideration or on any other report presented by the Auditor General”.

  • The National Council
  • Public Accounts Committee

is a joint Committee of both the Houses

  • The National Assembly
slide8

A

  • U
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  • I
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  • O
  • R
  • G
  • E
  • N
  • E
  • R
  • A
  • L
  • HM. The King

Annual Audit Report & any other significant reports

  • The Prime Minister
  • The Parliament

Review & Report

Public Accounts Committee

slide9

Importance of the relationship between SAI & PAC

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Public Accounts Committee

Royal Audit Authority

Audit & Report

Review & Report

Stakeholders

Parliament

Promoting

Accountability

End Result

Serving the interest

of the Bhutanese Citizens

slide10

Public Accounts Committee of the First Parliament

Some of the reports reviewed & submitted to the Parliament includes

  • AG’s Advisory Series
  • 9th Plan Review of Chukha District
  • 9th Plan Review of Dept. of Roads
  • Bhutan Broadcasting Services Corp.
  • Constitutional Development Grant
  • Farm Roads in Bhutan
slide11

Due Importance given to AG’s report by the PAC & 1st Parliament of Bhutan

Sessions during which AG’s report deliberated

No. of days allocated for whole Session

No. of days allocated for AG’s report deliberation

%

7th Session 2011

9th Session 2012

5th Session 2010

3rd Session 2009

2nd Session 2008

20 days

23 days

31 days

24 days

33 days

3 days

3 days

5 days

2 days

4 days

13%

6%

22%

12%

15%

slide12

Parliamentary directive to impose 24% penalty on overdue accounts

Strong follow-up action on unresolved audit observations

Fostered greater sense of accountability

Resolved all pending audit issues up to 2007

Resolved over 90% of the pending audit issues up to 2010 (unresolved cases pertain to pending court cases)

Impact of the Relationship

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