|
 His Majesty the King issued a Royal Decree on July 22, 2010
appointing Ugen Chewang as the Auditor General under the
Constitution of the Kingdom of Bhutan. On August 6, 2010,
His Majesty conferred the ceremonial dhar to the
Auditor General following which he was administered the Oath
of Affirmation of Office by the Chief Justice of the Supreme
Court.
Ugen Chewang was initially appointed as the Auditor General
on December 31, 2005 through a Royal Decree. The Royal
Decree issued then specifically directed him to further
strengthen the functions and responsibilities of the Royal
Audit Authority in keeping with the provisions under the
Constitution. In line with the Royal Decree, the Royal Audit
Authority underwent a major organizational and functional
adaptation processes. Following the Organisational
Development Exercise and the Capacity Building Need
Assessment, functional divisions like Performance & System
Audit Division, Thematic Audit Division and the Office of
the Assistant Auditor General, West (now relocated to
Phuentsholing) were established. Recognising the importance
of maintaining quality in its products and services, a
quality assurance and research unit was also instituted
under the direct supervision of the Auditor General.
The Constitution required the Royal Audit Authority to audit
and report on the economy, efficiency and effectiveness in
the use of public resources. As such, the Royal Audit
Authority geared its functions towards performance auditing
while balancing its efforts on the financial audits.
The Vision and the Mission of the Authority was identified
and a strategic plan was documented covering a period of
five years. The other most significant achievements during
the past four and half years was the development and
adoption of the Auditing Standards, the Financial Audit
Manual, the Auditor General’s Standing Instructions, the
Continuous Professional Development Policy, the Information
Disclosure Policy, the Handbook on the Quality Assurance
Review Process and various other handbooks and guides such
as the Handbooks on Audit Criteria, Audit Working Papers,
Audit Recoveries Account and Audit Clearance Certificates.
An Auditor General’s Advisory Series on Procurement &
Construction was also issued in 2007 on the eve of the
implementation of the 10th Five Year Plan.
During the tenure, the Royal Audit Authority conducted 2,231
audits and issued 2,428 reports including 26 performance
audit reports and five special audit reports. The Royal
Audit Authority
also
issued five Annual Audit Reports during the period.
The Annual Audit Reports and the Performance Audit Reports
received intense Parliamentary deliberations. The Royal
Audit Authority also saw drastic increase in audit
recoveries during the period. |
