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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. - PowerPoint PPT Presentation
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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
OUTLINE
Constitutional Mandate of Supreme Audit Institution - Bhutan
Constitutional requirement of Public Accounts Committee - PAC
Deriving the Relationship between the RAA & the PAC based on the Constitutional provisions
Annual Audit Reports & other reports deliberated in the Parliament based on the report submitted by the PAC
Impact of the Relationship between RAA & PAC
Due importance given to the Annual Audit Report by the Parliament
Understanding the Role of the RAA
Importance of the relationship
Article 25.1 of the ConstitutionThere shall be a Royal Audit
Authority to audit and report on the economy, efficiency and effectiveness
in the use of public resources
LINKING LAPSES WITH
ACCOUNTABILITIES
AUDITING REPORTING
FOLLOW UP
Performance Audit
Financial Audit
Compliance Audit
Propriety/Regularity Audit
Special Audit
Certification Report of the Annual
Financial Statements
AG’s Advisory series
AG’s Occasional Paper
Direct Accountability
Supervisory Accountability
Team level
Divisional Level
Committee level
PAC/Parliament
Annual Audit Report
Individual reports to the agencies
Environment Audit
System of Fixing the
Accountability against the
lapses
OFFICIALS
Direct
Accountability
Supervisory
Accountability
AUDIT
CLEARANCE
Promotion
Training
Further studies
Claiming retirement
benefits
Parliamentary Election
Local Government
Election
Levels of accountability
Purpose of Audit Clearance
Who needs AC?
Civil Servants including executives
Govt. Corporate employees
Politicians
Local Govt.
Leaders
Promoting Effectiveness of Accountability – in SAI Bhutan
AUDITOR GENERAL
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”
Submits to His Majesty the King, the Prime Minister
and the Parliament
The Annual Audit Reports
Significant individual audit reports
Significant performance audit reports
Other reports such as AG’s Advisory Series
Public Accounts
Committee
The National Council
The National Assembly
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”.
is a joint Committee of both the Houses
HM. The King
The Prime Minister
The Parliament
Public Accounts
CommitteeReview & Report
Annual Audit Report & any other significant reports
AUDITOR
GENERAL
Importance of the relationship between SAI & PAC
Promoting
Accountability
JOINT
COLLECTIVE
EFFORT
COORDINATED
End Result
Serving the interest of the Bhutanese Citizens
AG’s Advisory Series
9th Plan Review of Dept. of Roads
9th Plan Review of Chukha District
Some of the reports reviewed & submitted to the Parliament includes
PUBLIC ACCOUNTS COMMITTEE OF THE FIRST PARLIAMENT
Bhutan Broadcasting
Services Corp.
Constitutional Development
Grant
Farm Roads in Bhutan
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%
2nd Session 2008 23 days 5 days 22%
3rd Session 2009 24 days 3 days 13%
5th Session 2010 31 days 2 days 6%
7th Session 2011 33 days 4 days 12%
9th Session 2012 20 days 3 days 15%
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)
2007 2008 2009 2010 2011 Total0
50
100
150
200
250
300
350
79.6
52.857.2 62.8
87.4
339.8
Audit Recoveries made over 5 yearsN
u. in
mill
ion