revised annual audit schedule 2016-2017 plan/revised annual audit... · corporation fa p1 a1...

Re========

REVISED

ANNUAL AUDIT SCHEDULE

2016-2017

Revised Annual Audit Schedule 2016-2017 Page 1

TABLE OF CONTENTS

REVISED ANNUAL AUDIT SCHEDULE BY FUNCTIONAL DIVISIONS & TEAMS .................................................................................................................. 3

CORPORATIONS & FINANCIAL INSTITUTIONS DIVISION (CFID) ......................................................................................................................................... 3

Team Leader: Jigme Dema, Audit Officer ............................................................................................................................................................................................ 3 Team Leader: L.B Ghalley, Senior Audit Officer ................................................................................................................................................................................... 4 Team Leader: Sonam Tshomo, Audit Officer ....................................................................................................................................................................................... 5 DRUK AIR STATION OFFICES ABROAD .......................................................................................................................................................................................................... 5

GENERAL GOVERNANCE DIVISION (GGD) .................................................................................................................................................................................... 6

Team Leader: Samdrup Dema, Audit Officer ....................................................................................................................................................................................... 6 Team Leader: Dorji Tenzin, Audit Officer ............................................................................................................................................................................................. 7 Team Leader: Tshering Dorji, Senior Audit Officer .............................................................................................................................................................................. 8 Team Leader: Tashi Phuntsho, Senior Auditor .................................................................................................................................................................................... 9 Team Leader: Tenzin Jamtsho, Deputy Chief Auditor ........................................................................................................................................................................10 EMBASSIES, CONSULATES AND OTHER AUDITEE AGENCIES ABROAD ........................................................................................................................................... 11

RESOURCE, TRADE, INDUSTRY & COMMERCE DIVISION (RTICD) .................................................................................................................................... 13

Team Leader: Namgay Dorji, Assistant Audit Officer .........................................................................................................................................................................13 Team Leader: Karma Dukpa, Deputy Chief Auditor ...........................................................................................................................................................................14 Team Leader: Krishna Prapan Adhikari, Senior Audit Officer ............................................................................................................................................................16 Team Leader: Sonam Phuntsho, Senior Audit Officer .......................................................................................................................................................................17 Team Leader: Dhiraj Sharma, Senior Auditor ....................................................................................................................................................................................17

SOCIAL, COMMUNICATION & INFORMATION DIVISION (SCID) ......................................................................................................................................... 19

Team Leader: Karma Wangchuk, Deputy Chief Auditor ....................................................................................................................................................................19 Team Leader: Tshewang Tandi, Senior Auditor .................................................................................................................................................................................20 Team Leader: Pema Choden, Audit Officer .......................................................................................................................................................................................21 Team Leader: Tashi Dema, Assistant Audit Officer ............................................................................................................................................................................22 Team Leader: Gaza Wangchuk, Deputy Chief Auditor .......................................................................................................................................................................22

PERFORMANCE & SYSTEM AUDIT DIVISION (PSAD) ............................................................................................................................................................ 25

Team Leader: Chhoden, Senior Audit Officer ....................................................................................................................................................................................25 Team Leader: Dawa Tshering, Audit Officer ......................................................................................................................................................................................25


THEMATIC AUDIT DIVISION (TAD) ............................................................................................................................................................................................. 26

Team Leader: Sonam Wangmo, Deputy Chief Auditor ......................................................................................................................................................................26 Team Leader: Sonam Delma, Deputy Chief ICT Officer .....................................................................................................................................................................26

OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), BUMTHANG .......................................................................................................................... 27

Team Leader: Duptho Wangdi, Assistant Audit Officer .....................................................................................................................................................................27 Team Leader: Deki, Assistant Audit Officer .......................................................................................................................................................................................29 Team Leader: Bogtu, Senior Auditor ..................................................................................................................................................................................................31

OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), PHUENTSHOLING ............................................................................................................... 34

Team Leader: Yonten Tashi, Senior Auditor ......................................................................................................................................................................................34 Team Leader: Dawa Tamang, Deputy Chief Auditor ..........................................................................................................................................................................36 Team Leader: Gyam Dorji, Senior Auditor .........................................................................................................................................................................................37 Team Leader: Tshering Wangdi, Deputy Chief Auditor .....................................................................................................................................................................38

OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), SAMDRUPJONGKHAR ........................................................................................................ 40

Team Leader: Cheku Wangchuk, Deputy Chief Auditor ....................................................................................................................................................................40 Team Leader: Lungay Wangdi, Assistant Audit Officer ......................................................................................................................................................................42 Team Leader: Deeba Raj Chhetri, Senior Auditor ..............................................................................................................................................................................43 Team Leader: Dechen Lhendup, Research Officer .............................................................................................................................................................................45

OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), TSIRANG ................................................................................................................................ 48

Team Leader: Dophu Dukpa, Deputy Chief Auditor ..........................................................................................................................................................................48 Team Leader: Gem Dorji, Assistant Audit Officer ..............................................................................................................................................................................49 Team Leader: Dorji Nima, Senior Auditor ..........................................................................................................................................................................................51 Team Leader: Chencho Tshering, Deputy Chief Auditor ....................................................................................................................................................................52 Team Leader: Sonam, Audit Officer ...................................................................................................................................................................................................53


REVISED ANNUAL AUDIT SCHEDULE BY FUNCTIONAL DIVISIONS & TEAMS

During the Mid-Term Review Meeting 2016-2017 held at Phuentsholing from 11-14 January 2017, the agencies to be audited had been revised to 624 as

against 740 in accordance with the resolution No. 63.14 of the Mid-Term Review Meeting 2016-2017 held at Phuentsholing from 11-14 January 2017

which states that “The RAA can create greater audit impact, improve the public sector performance and bring in beneficial changes to the society by

providing high quality audit services. Introduction of ISSAIs based audit is aimed at enhancing professionalism and ensuring high quality audit services.

The house with a view to improve the quality of audit services, resolved to adjust the number of audits planned for the financial year 2016-17 to 624 as

against 740 audits originally planned and included in AAS 2016-17. House also noted that the change in the schedule should not affect the mandatory

audits and subject to the impact of Resolution 63.10 above, overall number of audits planned under the RAA’s Strategic Plan 2015-2020 should not be

affected. The adjustment was also necessitated for 67 ISSAIs based minimum audits and further extending the scope of ISSAI based audits as far as

practicable. The approved revised AAS 2016-2017 shall be implemented effectively by the Divisions and Regions”. Accordingly, the following are the

Division-wise Revised Annual Audit schedule 2016-2017.

CORPORATIONS & FINANCIAL INSTITUTIONS DIVISION (CFID)

The Corporations & Financial Institutions Division (CFID) is mandated to audit the Corporations and Financial Institutions in the country. During the year

2016-17, the division will conduct a total of 23 audits including 12 Financial Audits, 11 Compliance Audits and 2 ISSAI Based Audits. The audit teams for

the audit of Druk Air Station Offices abroad will be decided by the Human Resource & Governance Committee (HRGC) and the audit will be conducted

under the supervision of the Deputy Auditor General (DAG), Department of Sectoral Audit (DSA). The division has three Teams as detailed below:

TEAM LEADER: JIGME DEMA, AUDIT OFFICER

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Issue Date Focal Person

1 Regional Office/Depot, FCBL Thimphu Corporation CA P2 B1 04-Jul-16 30-Jul-16 05-Sep-16 Chencho Norbu

2 FCBL, Depot, Paro Corporation CA P2 B3 01-Aug-16 19-Aug-16 03-Oct-16 Chencho Norbu

3 Bhutan Broadcasting Service Corporation Corporation CA P1 A1 22-Aug-16 21-Oct-16 05-Dec-16 Chencho Norbu

4 Druk Holding and Investment Limited, Thimphu Corporation CA P1 A1 24-Oct-16 23-Dec-16 06-Feb-17 Sonam Wangdi

5 Annual Financial Statements of the RGoB, DPA,

MoF MoF FA P1 A1 01-Jan-17 03-Mar-17 14-Apr-17 Chencho Norbu


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6 World Wildlife Fund (WWF) NGO FA P1 A1 13-Mar-17 31-Mar-17 28-Apr-17 Chencho Norbu

7

Austria Funded Project-Capacity Building in

Monitoring safety of Hydropower Plants-

Implemented by DGPC

Project FA P1 A1 03-Apr-17 28-Apr-17 31-May-17 Jigme Dema

8 Rural Electrification Project: for Soe and Lingshi-

Austria Funded Project implmented by BPCL Project FA P1 A1 01-May-17 31-May-17 21-Jul-17 Chencho Norbu

TEAM LEADER: L.B GHALLEY, SENIOR AUDIT OFFICER

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1 Natural Resources Development Corporation

Ltd., Corporate Office Thimphu Corporation CA P2 A1 18-Jul-16 05-Aug-16 06-Oct-16 Jampel Dorji

2 Natural Resources Development Corporation

Ltd., Rinpung Division, Paro Corporation CA P2 A2 08-Aug-16 19-Aug-16 21-Oct-16 Biresh Parajuli

3 Druk Green Power Corporation Ltd. Corporation CA P1 A1 22-Aug-16 16-Sep-16 18-Nov-16 Jampel Dorji

4 Bhutan Power Corporation Limited (Corporate

Office) Corporation CA P1 A1 19-Sep-16 28-Oct-16 23-Dec-16 Biresh Parajuli

5 Rural Electrification Project: Phase-I (JICA)

implemented by BPCL Corporation FA P1 A1 31-Oct-16 25-Nov-16 27-Jan-17 Jampel Dorji

6 Rural Electrification Project: Phase-II (JICA)

implemented by BPCL Corporation FA P1 A1 28-Nov-16 23-Dec-16 24-Feb-17 Biresh Parajuli

7 HELVETAS Swiss Interco-operation Prgrammes,

Thimphu NGO FA P1 A1 15-Jan-17 03-Mar-17 15-Mar-17 Biresh Parajuli

8 Rural Renewable Energy Project, Biogas Plant Financial

Institution FA P1 A3 16-Mar-17 31-Mar-17 26-May-17 Leki Phuntsho

9 Construction Development Corporation Limited,

Thimphu Corporation CA P1 A1 03-Apr-17 31-May-17 11-Aug-17 Kencho Dorji


TEAM LEADER: SONAM TSHOMO, AUDIT OFFICER

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1 Bhutan Development Bank Limited (Main

Branch Office, Thimphu)

Financial

Institution FA P1 A1 18-Jul-16 19-Aug-16 15-Nov-16 Dorji Wangdi

2 National Pension and Provident Fund,

Corporate Office, Thimphu Corporation FA P1 A1 24-Aug-16 10-Oct-16 03-Jan-17 Sonam Tshomo

3 Royal Monetary Authority of

Bhutan,Thimphu

Financial

Institution FA P1 A1 17-Oct-16 01-Dec-16 14-Feb-17 Wangchuk Dema

4 Royal Insurance Corporation of Bhutan

Limited (Corporate Office, Thimphu)

Financial

Institution CA P1 A1 26-Dec-16 03-Feb-17 31-Mar-17 Sonam Tshomo

DRUK AIR STATION OFFICES ABROAD

Sl. No. Name of Agency Agency Type Priority Category

1 Druk Air Station Office, Bagdogra, India Corporation P1 A1

2 Druk Air Station Office, Bangkok, Thailand Corporation P1 A1

3 Druk Air Station Office, Dhaka, Bangladesh Corporation P1 A1

4 Druk Air Station Office, Guwahati, India Corporation P1 A1

5 Druk Air Station Office, Kathmandu, Nepal Corporation P1 A1

6 Druk Air Station Office, Kolkata, India Corporation P1 A1

7 Druk Air Station Office, New Delhi, India Corporation P1 A1

ISSAI BASED AUDITS

1. Construction Development Corporation Limited, Thimphu

2. Thimphu Tech Park

10 Rural Electrification Project :RE-V(ADB)

implemented by BPCL Corporation FA P1 A1 05-Jun-17 30-Jun-17 31-Jul-17 Jampel Dorji

11 Thimphu Tech Park Corporation CA P1 A2 05-Jun-17 30-Jun-17 21-Aug-17 Jampel Dorji


GENERAL GOVERNANCE DIVISION (GGD) The General Governance Division (GGD) is mandated with the audit of the Ministry of Home & Cultural Affairs and its Departments, Ministry of Finance &

its Departments, Ministry of Foreign Affairs & its Departments, Autonomous Bodies including Armed Forces & Judiciary, Non-Governmental Organizations

including Political Parties. The audit teams for the audit of Embassies, Consulates and other agencies abroad will be decided by the Human Resource &

Governance Committee (HRGC) and the audit will be conducted under the supervision of the Deputy Auditor General (DAG), Department of Sectoral Audit

(DSA). During the year, the division will conduct 80 Financial Audits, 10 ISSAI Based Audits, 26 audits using ARMS and 16 agencies using Risk Based Audit

approach. The division has five Teams as detailed below:

TEAM LEADER: SAMDRUP DEMA, AUDIT OFFICER

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1 Disaster Management Division,MoHCA(PLC

No.201.01/2007)-HRD Activities MoHCA FA PLC P1 C1 04-Jul-16 18-Jul-16 06-Sep-16 Dorji Wangmo

2

WBF-Policy Human Resource Development

(PHRD) implemented by Department of

Disaster Management (DDM)

(PLC No.201.01/2001)

MoHCA FA PLC P1 C1 19-Jul-16 27-Jul-16 15-Sep-16 Chheda

3 IDF grant for strengthening Public Financial

Management,DPA MoF FA PLC P1 C1 02-Aug-16 15-Aug-16 06-Oct-16 Dorji Wangmo

4 Netherlands funded project “AKV-Operational

Budget”, SDS AA FA PLC P1 C1 22-Aug-31 31-Aug-16 15-Oct-16 Chheda

5 National Statistical Bureau,Thimphu(PLC) AA FA PLC P1 C1 02-Sep-16 14-Sep-16 28-Oct-16 Tenzin Wangdi

6 Paro Dzongkhag Administration MoHCA FA LC P1 A2 16-Sep-16 08-Nov-16 15-Mar-17 Dorji Wangmo

7 Dogar Gewog MoHCA FA LC & CD P1 C3 09-Nov-16 15-Nov-16 20-Mar-17 Chheda

8 Dopshari Gewog MoHCA FA LC & CD P1 C3 16-Nov-16 21-Nov-16 21-Mar-17 Tenzin Wangdi

9 Doteng Gewog MoHCA FA LC & CD P1 C3 22-Nov-16 25-Nov-16 22-Mar-17 Dorji Wangmo

10 Hungrel Gewog MoHCA FA LC & CD P1 C3 28-Nov-16 01-Dec-16 23-Mar-17 Chheda

11 Naja Gewog MoHCA FA LC & CD P1 C3 02-Dec-16 09-Dec-16 24-Mar-17 Tenzin Wangdi

12 Lungnyi Gewog MoHCA FA LC & CD P1 C3 12-Dec-16 15-Dec-16 27-Mar-17 Dorji Wangmo


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13 Tsento Gewog MoHCA FA LC & CD P1 C3 16-Dec-16 23-Dec-16 28-Mar-17 Chheda

14 Shaba Gewog MoHCA FA LC & CD P1 C3 26-Dec-16 29-Dec-16 29-Mar-17 Tenzin Wangdi

15 Lamgong Gewog MoHCA FA LC & CD P1 C3 30-Dec-16 03-Jan-17 30-Mar-17 Dorji Wangmo

16 Wangchang Gewog MoHCA FA LC & CD P1 C3 04-Jan-17 09-Jan-17 31-Mar-17 Chheda

17 Secretariat, Ministry of Finance MoF FA LC P2 B2 01-Feb-17 24-Mar-17 28-Apr-17 Tenzin Wangdi

18 Secretariat, Ministry of Home and Culture

Affairs MoHCA FA LC P2 B2 13-Feb-17 24-Mar-17 30-Jun-17 Samdrup Dema

19 Royal Court of Justice, Supreme Court,

Thimphu JUD FA LC P1 C1 23-Mar-17 15-Apr-17 30-Apri-17 Tenzin Wangdi

20 Department of National Properties (DNP) MoF FA LC P2 C1 08-May-17 02-Jun-17 28-Jul-17 Samdrup Dema

21 Bhutan Kuen-Nyam Party PP FA R&P P1 C1 12-Jun-17 23-Jun-17 28-Jul-17 Chheda

TEAM LEADER: DORJI TENZIN, AUDIT OFFICER

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Issue Date Focal person

1 G2C Project FIC No.111.01/2002 (SDC,

DG+SDC) and GoI PTA project AA FA PLC P1 B2 11-Jul-16 22-Jul-16 23-Aug-16 Dorji Tenzin

2 Thimphu Dzongkhag MoHCA FA LC P1 A1 28-Jul-16 02-Sep-16 15-Feb-17 Passang

3 Naro Gewog MoHCA FA LC & CD P1 C3 07-Sep-16 09-Sep-16 01-Mar-17 Rinchen Gyeltshen

4 Soe Gewog MoHCA FA LC & CD P1 C3 14-Sep-16 16-Sep-16 01-Mar-17 Kelzang Namgay

5 Lingzhi Gewog MoHCA FA LC/CD P1 C3 23-Sep-16 27-Sep-16 01-Mar-17 Passang

6 Lingzhi Drungkhag MoHCA FA LC P1 B3 28-Sep-16 10-oct-16 01-Mar-17 Dorji Tenzin

7 Chang Gewog MoHCA FA LC/CD P1 C3 19-oct-16 24-oct-16 01-Mar-17 Dorji Tenzin

8

Support to Legal Sector funded by: ADC

(Austria)/ SDC & deparments are: Supreme

Court, RIL implemented by PMU, GNHC.

AA FA PLC P1 C1 27-Oct-16 16-Nov-16 30-Nov-16 Rinchen Gyeltshen


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9 Dagala Gewog MoHCA FA LC/CD P1 C3 22-Nov-16 25-Nov-16 15-Mar-17 Rinchen Gyeltshen

10 Genye Gewog MoHCA FA LC/CD P1 C3 01-Dec-16 06-Dec-16 15-Mar-17 Kelzang Namgay

11 Kawang Gewog MoHCA FA LC/CD P1 C3 12-Dec-16 15-Dec-16 15-Mar-17 Passang

12 Mewang Gewog MoHCA FA LC/CD P1 C3 21-Dec-16 31-Dec-16 15-Mar-17 Dorji Tenzin

13 Royal Body Guard, Dechencholing AF FA LC P1 A1 20-Jan-17 08-Mar-17 11-Apr-17 Passang

14 Indo-Bhutan Foundation NGO FA

P1 C2 13-Mar-17 17-Mar-17 20-Apr-17 Dorji Tenzin

15 Rabdeys LC Account, Dratshang Lhentshog AA FA LC P2 C1 21-Mar-17 19-Apr-17 22-May-17 Passang

16 Construction of RAA's Training Centre,

Tsirang AA FA PLC P1 A1 24-Apr-17 09-Jun-17 10-Jul-17 Passang

17 People’s Democratic Party (PDP) PP FA

P1 C1 15-Jun-17 26-Jun-17 28-Jul-17 Passang

TEAM LEADER: TSHERING DORJI, SENIOR AUDIT OFFICER

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1 National Museum, Paro MoHCA FA LC P2 C1 04-Jul-16 15-Jul-16 26-Aug-16 Sonam Dorji

2 Civil Society Organization Authority including

Support to CSOA (PTA) AA FA LC P1 C2 20-Jul-16 02-Aug-16 16-Sep-16 Tshering Dorji

3 Royal Bhutan Police HQ MoHCA FA LC P1 A1 08-Aug-16 02-Sep-16 14-Oct-16 Sonam Dorji

4 Local Governance Sustainable Development

Program (LGSDP), MOHCA AA FA PLC P2 C1 06-Sep-16 22-Sep-16 04-Nov-16 Tshering Dorji

5 Jail Services, RBP MoHCA FA LC P1 A2 27-Sep-16 03-Oct-16 18-Nov-16 Sonam Dorji

6 Cabinet Secretariat including Governance

Performance Mgt. System (PTA) AA FA LC P2 C1 06-Oct-16 21-Oct-16 09-Dec-16 Thuji Lham

7 Dzongkhag Court, Paro JUD FA LC P2 C1 26-Oct-16 9-Nov-16 30-Dec-16 Ugen Choden

8 Election Commission of Bhutan including

Const. of Office Bldg. (PTA) AA FA LC P1 C1 15-Nov-16 16-Dec-16 20-Jan-17 Tshering Dorji


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9 Druk Chirwang Tshogpa PP FA LC P1 C1 20-Dec-16 23-Dec-16 10-Feb-17 Thuji Lham

10 Royal Education Council AA FA LC P1 C1 28-Dec-16 13-Jan-17 28-Feb-17 Sonam Dorji

11 Bhutan National Legal Institute, Thimphu AA FA LC P3 C1 26-Jan-17 10-Feb-17 17-Mar-17 Thuji Lham

12 Secretariat, MoFA MoFA FA LC P2 B2 13-Feb-17 24-Mar-17 24-Apr-17 Dorji Phuntsho

13 Sustainable HRD Phase II, RCSC AA FA PLC P1 C1 27-Mar-17 14-Apr-17 29-May-17 Tshering Dorji

14 Sustainable Development Secretariat, GNHC AA FA PLC P1 C1 20-Apr-17 31-May-17 14-Jul-17 Tshering Dorji

15 RBP, Division I, Paro MoHCA FA LC P2 C2 05-Jun-17 16-Jun-17 21-Jul-17 Ugen Choden

TEAM LEADER: TASHI PHUNTSHO, SENIOR AUDITOR

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1 Construction of District Court, Punakha &

Wangdue (106.01/2001) JUD FA PLC P1 A3 11-Jul-16 05-Aug-16 06-Sep-16 Kinley Wangchuk

2 Dzongkha Development Commission,

Thimphu AA FA LC P2 C1 10-Aug-16 22-Aug-16 26-Sept-16 Sangay Penjor

3 Construction of Supreme Court, Thimphu

(106.01/2006) (High Court) JUD FA PLC P1 A3 26-Aug-16 13-Sep-16 17-Oct-16 Tashi Phuntsho

4 Construction of District Court, Zhemgang,

Dagana, Tsirang and Dorokha (106.01/2008) JUD FA PLC P1 A3 16-Sep-16 26-Sep-16 27-Oct-16 Kinley Wangchuk

5 National Environment Commission

Secretariat, Thimphu AA FA LC P2 C1 29-Sep-16 28-Oct-16 29-Nov-16 Sangay Penjor

6 National Statistical Bureau, Thimphu AA FA LC P2 B3 04-Nov-16 10-Nov-16 13-Dec-16 Tashi Phuntsho

7 Royal Civil Service Commission Secretariat,

Thimphu AA FA PLC P1 C1 16-Nov-16 22-Nov-16 23-Dec-16 Kinley Wangchuk

8 RRCO, Paro MoF FA LC P1 B2 25-Nov-16 18-Dec-16 19-Jan-17 Sangay Penjor

9 RRCO, Thimphu MoF FA LC P1 A3 21-Dec-16 11-Jan-17 14-Feb-17 Tashi Phuntsho


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10 Druk Phuentsum Tshogpa (DPT) PP FA I&E P1 C1 23-Jan-17 10-Feb-17 17-Mar-17 Kinley Wangchuk

11 Neru Wangchuk & GoI for HR programme

project implemented by RCSC AA FA PLC P1 C1 13-Feb-17 31-Mar-17 04-May-17 Sangay Penjor

12

Expansion of Tango Thorim Shedra, Losel

Yangchenling Anim Zhirim Lobdra Tewa,

Kidhekhar, Mongar, Dratshang Lhentshog, GoI

AA FA PLC P1 A3 03-Apr-17 12-May-17 15-Jun-17 Kinley Wangchuk

13 Royal Bhutan Army, HQ, Lungtenphu

including Army Wing at Shaba and Damthang AF FA LC P1 A1 15-May-17 23-Jun-17 26-Jul-17 Sangay Penjor

TEAM LEADER: TENZIN JAMTSHO, DEPUTY CHIEF AUDITOR

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1 Anti-Corruption Commission (ACC) including

Escrow Account and Auction Yard AA FA

LC and

Escrow

Account

P2 C1 11-Jul-16 29-Jul-16 22-Sep-16 Kinley Choden

2

Democratic Governance + Programme

funded by:SDC (Switzerland) deartments

are: ACC, DoIM, DITT, DYS, DSE, G2C

(Cabinet) implemented by PMU, GNHC

AA FA PLC P1 B2 01-Aug-16 26-Aug-16 17-Oct-16 Karma Thinley

3 Haa Dzongkhag Administration MoHCA FA LC P1 A2 29-Aug-16 07-Oct-16 23-Jan-17 Tenzin Jamtsho

4 Gakiling Gewog MoHCA FA LC P1 C3 10-Oct-16 21-Oct-16 23-Jan-17 Kinley Choden

5 Sombay Gewog MoHCA FA LC P1 C3 24-Oct-16 04-Nov-16 23-Jan-17 Karma Thinley

6 Bjee Gewog MoHCA FA LC P1 C3 07-Nov-16 11-Nov-16 23-Jan-17 Tenzin Jamtsho

7 Eusu Gewog MoHCA FA LC P1 C3 14-Nov-16 18-Nov-16 23-Jan-17 Kinley Choden

8 Samar Gewog MoHCA FA LC P1 C3 21-Nov-16 25-Nov-16 23-Jan-17 Karma Thinley

9 Katsho Gewog MoHCA FA LC P1 C3 28-Nov-16 02-Dec-16 23-Jan-17 Tenzin Jamtsho


10 Department of Civil Registration and Census MoHCA FA LC P2 C1 05-Dec-16 23-Dec-16 13-Feb-17 Kinley Choden

11 Paro Tadzong Conservation Project, New PLC

account 201.01/2019, GoI MoHCA FA PLC P1 A3 23-Jan-17 10-Mar-17 02-May-17 Kinley Choden

12 Phajoding Conservation Project, GoI MoHCA FA PLC P1 B3 13-Mar-17 28-Apr-17 20-Jun-17 Tenzin Jamtsho

13 Druk Nyamrup Tshogpa PP FA R&P P1 C1 01-May-17 19-May-17 10-Jul-16 Karma Thinley

14 National Conservation Lab, DoC MoHCA FA PLC P1 B2 22-May-17 09-Jun-17 31-Jul-16 Kinley Choden

EMBASSIES, CONSULATES AND OTHER AUDITEE AGENCIES ABROAD


1 Royal Bhutanese Embassy, Bangkok, Thailand MoFA P1 A1

2 Royal Bhutanese Embassy, Brussels, Belgium MoFA P1 A1

3 Royal Bhutanese Embassy, Dhaka, Bangladesh MoFA P1 A1

4 Royal Bhutanese Embassy, Kuwait MoFA P1 A1

5 Royal Bhutanese Embassy, New Delhi, India MoFA P1 A1

6 Royal Bhutan Consulate, Kolkata, India MoFA P1 A1

7 Dorjiden Monastery, Gaya, Bihar AA P1 A1

ISSAI BASED AUDITS

1. Royal Body Guard, Dechencholing

2. Construction of RAA's Training Centre, Tsirang

3. Sustainable HRD Phase II, RCSC

4. Sustainable Development Secretariat, GNHC

5. Neru Wangchuk & GoI for HR programme project implemented by RCSC

6. Expansion of Tango Thorim Shedra, Losel Yangchenling Anim Zhirim Lobdra Tewa, Kidhekhar, Mongar, Dratshang Lhentshog, GoI

7. Paro Tadzong Conservation Project, New PLC account 201.01/2019, GoI

8. Phajoding Conservation Project, GoI

9. Secretariat, Ministry of Finance

10. Department of National Properties (DNP)


AUDIT USING ARMS

1. Disaster Management Division,MoHCA(PLC No.201.01/2007)-HRD Activities

2. WBF-Policy Human Resource Development(PHRD) implemented by Department of Disaster Management(DDM)(PLC No.201.01/2001)

3. IDF grant for strengthening Public Financial Management,DPA

4. Netherlands funded project “AKV-Operational Budget”, SDS

5. National Statistical Bureau,Thimphu(PLC)

6. G2C Project FIC No.111.01/2002 (SDC, DG+SDC) and GoI PTA project

7. National Museum, Paro

8. Royal Bhutan Police HQ

9. Civil Society Organization Authority including Support to CSOA (PTA)

10. Local Governance Sustainable Development Program (LGSDP), MOHCA

11. Jail Services, RBP

12. Cabinet Secretariat including Governance Performance Mgt. System (PTA)

13. Dzongkhag Court, Paro

14. Election Commission of Bhutan including Const. of Office Bldg. (PTA)

15. Bhutan National Legal Institute, Thimphu

16. Construction of District Court, Punakha & Wangdue (106.01/2001)

17. Dzongkha Development Commission, Thimphu

18. Construction of Supreme Court, Thimphu (106.01/2006) (High Court)

19. Construction of District Court, Zhemgang, Dagana, Tsirang and Dorokha (106.01/2008)

20. National Environment Commission Secretariat, Thimphu

21. National Statistical Bureau, Thimphu

22. Royal Civil Service Commission Secretariat, Thimphu

23. RRCO, Paro

24. RRCO, Thimphu

25. Anti-Corruption Commission (ACC) including Escrow Account and Auction Yard

26. Department of Civil Registration and Census

RISK BASED AUDIT

1. Paro Dzongkhag Administration

2. Thimphu Dzongkhag Administration

3. Naro Gewog Administration


4. Soe Gewog Administration

5. Lingzhi Gewog Administration

6. Lingzhi Drungkhag Administration

7. Chang Gewog Administration

8. Support to Legal Sector funded by: ADC (Austria)/ SDC & deparments are: Supreme Court, RIL implemented by PMU, GNHC

9. Dagala Gewog Administration

10. Genye Gewog Administration

11. Kawang Gewog Administration

12. Mewang Gewog Administration

13. Royal Education Council

14. Druk Phuentsum Tshogpa (DPT)

15. Democratic Governance + Programme funded by: SDC (Switzerland) - Departments are: ACC, DoIM, DITT, DYS, DSE, G2C (Cabinet) implemented by PMU,

GNHC Royal Bhutan Army, HQ, Lungtenphu including Army Wing at Shaba and Damthang

16. Haa Dzongkhag Administration and Six Gewogs Administration of Gakidling, Sombay, Bjee, Eusu, Samar and Kartshog.

RESOURCE, TRADE, INDUSTRY & COMMERCE DIVISION (RTICD) The Resource, Trade, Industry & Commerce Division (RTICD) is mandated to audit the Ministry of Economic Affairs & its Departments, Ministry of

Agriculture & Forests & its Departments and some Autonomous Agencies. During the year, the division will conduct a total of 56 audits including 56

Financial Audits, 6 ISSAI Based Audits, 6 agencies through Risk Based Audit and 3 audits through ARMS. The division has five Teams as detailed bellow:

TEAM LEADER: NAMGAY DORJI, ASSISTANT AUDIT OFFICER

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1

Bhutan Regional Trade and Transport

Studies (WB Project), DoT, MoEA (FIC -

4124)

MoEA FA PLC P1 C1 11-Jul-16 22-Jul-16 12-Aug-16 Pem Chewang

2 Bhutan REDD Readiness (WB Project),

WMD, DoFPS, MoAF MoAF FA PLC P1 C2 27-Jul-16 09-Aug-16 30-Aug-16 Penjor

3 Institutional Set-up & Capacity Development

on Trade Promotion, DoT, MoEA MoEA FA PLC P1 C2 11-Aug-16 24-Aug-16 15-Sep-16 Pem Chewang


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4

Natural Resources Management in the

Highlands for Sustainable Livelihood &

Economy, WCD, DoFPS

MoAF FA PLC P1 C1 29-Aug-16 14-Sep-16 05-Oct-16 Penjor

5 Department of Renewable Energy (DRE),

MoEA MoEA FA LC P2 B3 19-Sep-16 07-Oct-16 04-Nov-16 Pem Chewang

6 National Forest Inventory, BTF Project,

FRMD, DoFPS MoAF FA PLC P1 C1 13-Oct-16 01-Nov-16 23-Nov-16 Penjor

7 Livestock Support Project-GoI MoAF FA PLC P1 C1 03-Nov-16 22-Nov-16 13-Dec-16 Penjor

8 Machinery Revolving Fund, AMC, Paro MoAF FA CD P1 A3 28-Nov-16 06-Jan-17 06-Feb-17 Penjor

9 Department of Agriculture, MoAF, Thimphu MoAF FA LC P1 B1 03-Feb-17 16-Mar-17 17-Apr-17 Namgay Dorji

10 Department of Hydropower & Power

Systems (DHPS), MoEA MoEA FA LC P2 B3 20-Mar-17 28-Apr-17 29-May-17 Penjor

11 DFO, Paro including Range Offices MoAF FA LC P1 A3 3-May-17 31-May-17 30-Jun-17 Namgay Dorji

12 DFO, Thimphu including Range Offices MoAF FA LC P1 B1 05-Jun-17 27-Jun-17 28-Jul-17 Penjor

TEAM LEADER: KARMA DUKPA, DEPUTY CHIEF AUDITOR

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1 Remote Rural Communities Development

Project, (WB Project), PPD, MoAF MoAF FA PLC P1 B3 11-Jul-16 29-Jul-16 22-Aug-16 Karma Dukpa

2 Gender Inclusive Access to Clean & Renewable

Energy, (ADB Project), DRE, MoEA MOEA FA PLC P1 C1 01-Aug-16 18-Aug-16 08-Sep-16 Sonam Dargay

3 Rural Renewable Energy Development Project

(ADB Project), DRE, MoEA MoEA FA PLC P1 C2 22-Aug-16 02-Sep-16 23-Sep-16 Karma Dukpa


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4

Up Scaling land Management to combat land

degradation & Climate change mitigation (BTF

Project) FIC-4092, NSSC, Semtokha

MoAF FA PLC P1 C2 05-Sep-16 16-Sep-16 07-Oct-16 Sonam Dargay

5 Biodiversity Conservation & Sustainable use in

HANAS, NBC, Serbithang MoAF FA PLC P1 C1 21-Sep-16 10-Oct-16 31-Oct-16 Karma Dukpa

6 DPR Preparation of Rotpashong HEP, (GoI),

(FIC-2821), DHPS, MoEA MoEA FA PLC P2 C1 12-Oct-16 28-Oct-16 18-Nov-16 Sonam Dargay

7 National Dairy Development Centre, DoL,

Yusipang MoAF FA LC P2 C1 02-Nov-16 22-Nov-16 13-Dec-16 Karma Dukpa

8 Department of Trade, MoEA MoEA FA LC P2 B3 28-Nov-16 23-Dec-16 22-Jan-17 Sonam Dargay

9 MoAF Secretariat, Thimphu MoAF FA LC P1 A3 28-Dec-16 03-Feb-17 20-Mar-17 Karma Dukpa

10 Department of Industry, MoEA, Thimphu MoEA FA LC P1 A3 1-Feb-17 17-Mar-17 25-Apr-17 Sonam Dargay

11 National Centre for Animal Health,DoL,

Serbithang MoAF FA LC P2 C1 20-Mar-17 20-Apr-17 19-May-17 Karma Dukpa

12 Forest Resources Management Division

(FRMD), MoAF MoAF FA LC P2 B3 24-Apr-17 19-May-17 23-Jun-17 Sonam Dargay

13

Comprehensive Assessment of Climate Change

impacts on Endemic Plants Diversity, NBC,

Serbithang

MoAF FA PLC P1 C2 22-May-17 12-Jun-17 15-Jul-17 Sonam Dargay

14

Foreign Exchange (FOREX) Accounts and

Allocation for Sustainable Tourism

Development (ASTD), TCB

AA FA LC P1 B2 14-Jun-17 30-Jun-17 30-Jul-17 Karma Dukpa


TEAM LEADER: KRISHNA PRAPAN ADHIKARI, SENIOR AUDIT OFFICER

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1

Finalization of the construction of Training

Hotel & Rectification works of RITH (Project

No. 2248-03/2013, FIC: 2926) - ADC

AA FA PLC P1 A3 04-Jul-16 12-Aug-16 26-Sep-16 Namgay Dorji

2 Regional Cooperation for Wildlife Protection

in Asia (WB Project), WCD, DoFPS, Thimphu MoAF FA PLC P1 C1 17-Aug-16 02-Sep-16 30-Sep-16 Sangay Letho

3 Market Access & Growth Intesification

Project (MAGIP), (IFAD Project), MoAF MoAF FA PLC P1 B1 07-Sep-16 14-Oct-16 11-Nov-16 Namgay Dorji

4 Mobility Fund (Two Wheeler), MoAF AA FA CD P2 C2 18-Oct-16 28-Oct-16 18-Nov-16 Sangay Letho

5 Department of Hydro-met Services (DHMS),

MoEA MoEA FA LC P2 B3 02-Nov-16 25-Nov-16 25-Dec-16 Namgay Dorji

6 Dog Population & Rabies Control Project

(GoI Project), DoL, MoAF, Thimphu MoAF FA PLC P1 C2 28-Nov-16 09-Dec-16 30-Dec-16 Sangay Letho

7 Austrain Government Funded Project BC-

CAP, WMD, RNR-RDC-Yusipang MoAF FA PLC P1 C1 14-Dec-16 02-Jan-17 23-Feb-17 Namgay Dorji

8 Department of Livestock, MoAF MoAF FA LC P1 B1 01-Feb-17 03-Mar-17 14-Apr-17 Krishna Prapan

Adhikari

9 Regional Trade & Industry Office, MoEA,

Thimphu MoEA FA PLC P2 B1 06-Mar-17 07-Apr-17 19-May-17 Sangay Letho

10 Scaling of Zero Energy Cold Storage, NPC,

Paro MoAF FA PLC P1 C1 10-Apr-17 21-Apr-17 26-May-17 Ram Maya Rai

11

Post Harvest Management and value

addition of Fruits in Production Catchments

in SAARC Countries, NPHC, Paro

MoAF FA PLC P1 C2 01-May-17 12-May-17 09-Jun-17 Krishna Prapan

Adhikari

12 Bhutan Electricity Authority (BEA) AA FA LC P1 B2 22-May-17 16-Jun-17 14-Jul-17 Sangay Letho


TEAM LEADER: SONAM PHUNTSHO, SENIOR AUDIT OFFICER

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1 Institutional Strengthening of Energy Sector,

Phase-IV, (NORAD), DHPS, MoEA MoEA FA PLC P1 C2 28-Nov-16 09-Dec-16 30-Dec-16 Tshering Yangzom

2 Eco-Life- Sustaining Ecosystems for

Livelihood (WWF Project), WCD, DoFPS MoAF FA PLC P1 C2 12-Dec-16 23-Dec-16 14-Jan-17 Sonam Phuntsho

3 Strengthening of Agriculture Marketing &

Trade MoAF FA PLC P1 C2 26-Dec-16 06-Jan-17 27-Jan-17 Tshering Yangzom

4 Punatsangchhu Hydroelectric Project

Authority, Phase I (Two years) AA FA LC P1 A1 03-Apr-17 06-May-17 20-Jun-17

Kelzang Namgyel,

AAG

5 Punatsangchhu Hydroelectric Project

Authority, Phase II AA FA LC P1 A1 15-May-17 03-Jun-17 18-Jul-17

Kelzang Namgyel,

AAG

6 Mangdechhu Hydroelectric Project Authority,

Trongsa AA FA LC P1 A1 12-Jun-17 08-Jul-17 25-Aug-17

Kelzang Namgyel,

AAG

TEAM LEADER: DHIRAJ SHARMA, SENIOR AUDITOR

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1 Nature Recreation& Eco-tourism Division,

DoFPS,MoAF MoAF FA LC P2 B2 04-Jul-16 02-Aug-16 30-Aug-16 Dhiraj Sharma

2 Participatory Forest Management, Phase-III MoAF FA PLC P1 B2 08-Aug-16 26-Aug-16 30-Aug-16 Ram Maya Rai

3

Component - A, PHRD/World Bank funded

Project "Improving Resilience to Seismic

Risk", DGM, MoEA

MoAF FA PLC P1 C1 31-Aug-16 16-Sep-16 23-Sep-16 Dhiraj Sharma

4 BUCAP, NBC, Serbithang MoAF FA PLC P2 C2 19-Sep-16 30-Sep-16 21-Oct-16 Ram Maya Rai

5 Cooperative Development Fund,

(HELVETAS), DAMC, MoAF MoAF FA PLC P1 C2 03-Oct-16 17-Oct-16 11-Nov-16 Dhiraj Sharma


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6 DPR of Bunakha Reservoir (GoI), (FIC-2557),

DHPS, MoEA MoEA FA PLC P1 C1 19-Oct-16 01-Nov-16 29-Nov-16 Ram Maya Rai

7 Royal Institute of Tourism hospitality AA FA LC P2 C2 03-Nov-16 16-Nov-16 27-Dec-16 Dhiraj Sharma

8 Bhutan access and Benefit sharing Fund

(BABS) MoAF FA PLC P3 C3 21-Nov-16 25-Nov-16 15-Feb-17 Ram Maya Rai

9 Department of Forests & Park Services,

MoAF MoAF FA LC P1 B1 30-Nov-16 06-Jan-17 13-Jan-17 Dhiraj Sharma

10 World Bank Funded WCD, DoFPS, MoAF MoAF FA PLC P1 C2 08-Dec-16 13-Dec-16 20-Jan-17 Ram Maya Rai

11 World Bank Funded “Development of Snow

Leopard in Bhutan”, WCD, DoFPS, MoAF MoAF FA PLC P1 C2 08-Dec-16 13-Dec-16 20-Jan-17 Dhiraj Sharma

12

Phase one – Mainstreaming of conservation

and sustainable forest and natural resources

management approaches in national

policies, startegies and plans, WCD, DoFPS,

MoAF

MoAF FA PLC P1 C2 08-Dec-2016 13-Dec-2016 20-Jan-2017 Dhiraj Sharma

ISSAI BASED AUDIT

1. DFO, Paro including Range Offices

2. DFO, Thimphu including Range Offices

3. Regional Trade & Industry Office, MoEA, Thimphu

4. Forest Resources Management Division (FRMD), MoAF

5. National Centre for Animal Health, DoL, Serbithang

6. National Land Commission Secretariat (included in pilot Audit)

RISK BASED AUDIT

1. Department of Agriculture, MoAF, Thimphu

2. Foreign Exchange (FOREX) Accounts and Allocation for Sustainable Tourism Development (ASTD), TCB

3. Department of Hydropower & Power Systems (DHPS), MoEA


4. Department of Livestock, MoAF

5. Department of Agriculture, MoAF, Thimphu

6. Bhutan Electricity Authority (BEA)

AUDIT USING ARMS

1. Scaling of Zero Energy Cold Storage, NPC, Paro

2. Post Harvest Management and value addition of Fruits in Production Catchments in SAARC Countries, NPHC, Paro

3. Comprehensive Assessment of Climate Change impacts on Endemic Plants Diversity, NBC, Serbithang

SOCIAL, COMMUNICATION & INFORMATION DIVISION (SCID)

The Social, Communication & Information Division (SCID) is mandated with the audit of all Departments under the Ministry of Health, Ministry of

Education, Ministry of Labour & Human Resources, Ministry of Works & Human Settlements, Ministry of Information & Communication and some

autonomous Agencies. During the year, the division will conduct a total of 61 audits including 46 Financial Audits, 15 Compliance Audits and 6 ISSAI Based

Audits. The division has five Teams as detailed below:

TEAM LEADER: KARMA WANGCHUK, DEPUTY CHIEF AUDITOR

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1 Bhutan Council for School Examination &

Assessment, Thimphu (2012-2016) AA FA LC P1 B3 01-Aug-16 12-Aug-16 06-Oct-16 Pema Lhadon

2 Policy & Planning Division, MoE, UN HACT MoE FA LC P1 B3 22-Aug-16 08-Sep-16 25-Oct-16 Leki Phuntsho

3 ECCD and SEN Division, MoE- UN HACT MoE FA LC P1 B2 19-Sep-16 17-Oct-16 30-Nov-16 Pema Lhadon

4 Department of Youths and Sports, MoE -UN

HACT MoE FA LC P1 C1 24-Oct-16 10-Nov-16 27-Dec-16 Leki Phuntsho

5 Quality Education, save the Children, US MoE FA PLC P1 C2 21-Nov-16 29-Nov-16 13-Jan-17 Pema Lhadon

6 Secretariat, MOE (2014-2015 & 2015-2016) MoE FA LC P2 B2 12-Dec-16 30-Dec-16 31-Mar-17 Leki Phuntsho

7 NFCED, Sustainable Biomass Energy Project

(SRBE), DAHE, MoE, Thimphu MoE FA LC P1 C1 03-Feb-17 31-Mar-17 23-May-17 Pema Lhadon

8 Department of School Education MoE FA LC P2 C1 11-Apr-17 17-Jun-17 15-Aug-17 Pema Lhadon


TEAM LEADER: TSHEWANG TANDI, SENIOR AUDITOR

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1 GFATM MSA Project (PLC/208.01/2023) MoH FA PLC C2 P1 25-Jul-16 29-Jul-16 19-Sep-16 Namgay Choden

2 GFATM - NFM-HIV/AIDS Program

(PLC/208.01/2002) MoH FA PLC C2 P1 1-Aug-16 12-Aug-16 30-Sep-16 Kinley Zam

3 GFATM - NFH-TB Program

(PLC/208.01/2012) MoH FA PLC C2 P1 15-Aug-16 31-Aug-16 30-Sep-16 Namgay Choden

4 GFATM-CCM (PLC/208.01.2008) MoH FA PLC C2 P1 05-Sep-16 13-Sep-16 15-Oct-16 Kinley Zam

5 Bhutan Health Trust Fund, Thimphu AA FA CD A1 P1 19-Sep-16 28-Sep-16 18-Nov-16 Namgay Choden

6 Adolesent Health Programme, DoPH, MoH

(UN HACT audit) MoH CA LC C1 P1 03-Oct-16 25-Nov-16 25-Nov-16 Kinley Zam

7 Public Health Engineering Division, MoH

(UN HACT audit) MoH CA LC B3 P1 03-Oct-16 25-Nov-16 25-Nov-16 Namgay Choden

8 Royal Institute of Health Sciences, MoH (UN

HACT audit) MoH CA LC B3 P1 03-Oct-16 25-Nov-16 25-Nov-16 Kinley Zam

9

GoI - Construction (150 bedded) of Gelephu

Central Regional Hospital (Spillover), Health

Infrastructure Devl. Deptt., MoH, Thimphu

MoH FA PLC C1 P1 01-Nov-16 05-Dec-16 24-Jan-17 Wangchuk C

10 Secretariat, MoH, Thimphu MoH FA LC A1 P1 12-Dec-16 23-Dec-16 30-Jan-17

11 UNICEF Supported Activities

(PLC/208.01/2017 MoH FA PLC B1 P1 03-Jan-17 18-Jan-17 20-Mar-17 Tshewang Tandi

12 WHO Supported Activities

(PLC/208.01/2016) MoH FA PLC B1 P1 23-Jan-17 15-Feb-17 23-Mar-17 Kinley Zam

13 UNFPA Supported Activities

(PLC/208.01/2003) MoH FA PLC A1 P1 01-Mar-17 29-Apr-17 22-Jun-17 Kinley Zam

14

GoI- Construction of Public Health

Laboratory, Infrastructure Development

Department, MoH, Thimphu

MoH FA PLC B1 P1 01-May-17 15-Jun-17 20-Jul-17 Wangchuk C


TEAM LEADER: PEMA CHODEN, AUDIT OFFICER

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1

South Asia Sub Regional Economic

Cooperation (SASEC) Information Highway

Project No.40054-013/98, ADB Grant,

DITT, MoIC, Thimphu.

MoIC CA PLC P1 C1 05-Jul-16 15-Jul-16 26-Aug-16 Pema Choden

2

BT: CIRT & amp; Policy and Regulatory

issues in the Telecom Sector, - World Bank

Project - TF 16531, DITT, MoIC

MoIC CA LC P1 C1 19-Jul-16 29-Jul-16 12-Sep-16 Tandin Phuntsho

3

Air Transport Connectivity Enhancement

Project No. 44239-013/295, ADB Grant,

DoAT, MoIC, Paro

MoIC CA PLC P1 A3 15-Aug-16 30-Aug-16 14-Oct-16 Pema Choden

4 Department of Air Transport, MoIC, Paro MoIC FA LC P1 A1 31-Aug-16 16-Sep-16 31-Oct-16 Tandin Phuntsho

5 GoI - Enhancment of emergency response

capability Project, DoAT, MoIC, Paro MoIC CA LC P1 C1 19-Sep-16 07-Oct-16 21-Nov-16 Pema Wangda

6 SAARC Development Fund (SDF), Project MoIC CA PLC P1 C1 17-Oct-16 26-Oct-16 09-Dec-16 PemaChoden

7 Government Data Centre, GoI, DITT, MoIC,

Thimphu. MoIC CA LC P1 C1 28-Oct-16 18-Nov-16 02-Jan-17 Tandin Phuntsho

8 G2G and G2B, GoI, DITT, MoIC, Thimphu MoIC CA LC P1 C1 22-Nov-16 05-Dec-16 19-Jan-17 Pema Wangda

9 Government Intranet Project, GoI, DITT,

MoIC, Thimphu MoIC CA LC P1 C1 08-Dec-16 21-Dec-16 3-Feb-17 Pema Choden

10 The Secretariat, MoIC, Thimphu MoIC FA LC P1 A3 27-Dec-16 27-Jan-17 28-Mar-17 Pema Wangda

11 National Broad Band Master Plan, GoI,

DITT, MoIC, Thimphu. MoIC FA LC P1 C1 01-Feb-17 14-Mar-17 08-May-17 Tandin Phuntsho

12 Bhutan Civil Aviation Authority, Paro AA FA LC P1 A1 16-Mar-17 14-Apr-17 13-Jun-17 Pema Choden

13 DITT, MoIC, Thimphu MoIC FA LC P1 B3 18-Apr-17 23-Jun-17 12-Aug-17 Tandin Phuntsho


TEAM LEADER: TASHI DEMA, ASSISTANT AUDIT OFFICER

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1 GoI funded Project Economic Stimulus

Plan, FIC-2935, DoS MoLHR CA LC P1 B2 11-Jul-16 01-Aug-16 12-Sep-16 Nima

2 Department of Occupationl Standard MoLHR FA LC P1 B1 03-Aug-16 30-Aug-16 10-Oct-16 Nima

3 National Commission for Women and

Children AA FA LC P3 B3 01-Sep-16 19-Sep-16 31-Oct-16 Dechen Lhendup


Plan, FIC-2935, DHR MoLHR CA LC P1 C1 21-Sep-16 10-Oct-16 21-Nov-16 Nima

5 GoI funded- HRD Master Plan (Critical

Skill), FIC-2253 MoLHR CA LC P1 C1 14-Oct-16 28-Oct-16 08-Dec-16 Dechen Lhendup

6 GoI funded-Augmentation of TTI Dekiling

to JWPTI, FIC-3066, DHR MoLHR CA LC P1 C2 02-Nov-16 10-Nov-16 30-Dec-16 Tashi Dema

7 Department of Human Resources (DHR) MoLHR FA LC P1 B2 14-Nov-16 02-Dec-16 11-Jan-17 Dechen Lhendup

8 The Secretariat, MoLHR, Thimphu MoLHR FA LC P2 B2 12-Dec-16 27-Jan-17 23-Mar-17 Tashi Dema

9 Institutional Strengthening of RIM (SGA,

AUSAID) Australian Aided Project AA FA PLC P1 C1 01-Feb-17 17-Feb-17 29-Mar-17 Tashi Dema


Plan, FIC-2935, DoE MoLHR FA LC P1 B3 01-Mar-17 21-Apr-17 15-Jun-17 Dechen Lhendup

11 Department of Labour (DoL) MoLHR FA LC P2 A3 27-Apr-17 30-Jun-17 14-Aug-17 Tashi Dema

TEAM LEADER: GAZA WANGCHUK, DEPUTY CHIEF AUDITOR

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1 Paro Collage of Education: CD A/C. 102249757

(2 years-2014-2015 & 2015-2016) AA FA CD P1 B3 05-Jul-16 19-Jul-16 31-Aug-16 Tshultrim Dorji

2 Bhutan Standard Bureau (BSB)LC (3 years: July

2013- June 2016) AA FA LC P2 B3 22-Jul-16 05-Aug-16 10-Sep-16 Tshultrim Dorji


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3 Bhutan Standard Bureau (BSB)Revenue (3 years:

July 2013- June 2016) AA FA LC P2 B3 22-Jul-16 05-Aug-16 10-Sep-16 Tshultrim Dorji

4

Paro Collage of Education: LC A/C. 102249510

(1 year-2015-2016) : funded: RGoB, UNICEF &

UNFPA

AA FA LC P2 B3 09-Aug-16 26-Aug-16 30-Sep-16 Tshultrim Dorji

5 Paro Collage of Education: UN: HACT Audit:

funded by UNICEF & UNFPA AA FA LC P1 B2 09-Aug-16 26-Aug-16 30-Oct-16 Gaza wangchuk

6

World Bank Project: Bhutan Urban Development

Project (BUDP-II) FIC:2634, IDA credit No.4744,

Component:1 &3 by MoWHS & component 2:

implemented by Thimphu Thromde

MoWHS FA PLC P1 A2 30-Aug-16 30-Sep-16 20-Nov-16 Gaza Wangchuk

7

World Bank Project: Policy & Human Resource

Development (PHRD) for improving Resilence to

Seismic Risks in Bhutan. FIC:2904

MoWHS FA PLC P1 A3 05-Oct-16 28-Oct-16 10-Dec-16 Namen Pradhan

8 World Bank Project:(BUDP-II) Additional

Financing MoWHS FA PLC P1 A2 30-Aug-16 30-Sep-16 20-Nov-16 Gaza wangchuk

9

ADB project-II; Urban Infrastructure Project

BHU-2816, FIC:2791, component implementing

partners: HQ, MoWHS & Thimphu Thromde

MoWHS FA PLC P1 A2 02-Nov-16 25-Nov-16 31-Dec-16 Gaza Wangchuk

10

ADB project- Urban Infrastructure Project BHU-

2258, FIC:2108, components implementing

partners: HQ, MoWHS, Dagana Dzongkhag

&Thimphu Thromde

MoWHS FA PLC P1 C2 29-Nov-16 07-Dec-16 31-Dec-16 Namen Pradhan

11

Royal University of Bhutan (RUB): GOI funded

(PTA)- merged with LC/Ac: Enhancement of

Research, Learning &Training Resources

AA FA LC P2 C2 12-Dec-16 22-Dec-16 12-Feb-17 Tshultrim Dorji

12 Secretariat, MoWHS MoWHS FA LC P2 A3 12-Dec-16 04-Jan-17 20-Mar-17 Tshultrim Dorji

13 Construction Development Board (CDB)

Revenue Account AA FA RGR P2 B2 16-Jan-17 27-Jan-17 28-Feb-17 Tshultrim Dorji


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14 Secretariat, MoWHS (Revenue Account) MoWHS FA RGR P2 B2 30-Jan-17 10-Feb-17 10-Mar-17 Tshultrim Dorji

15

Department of Engineering Services (DES),

MoWHS. Divisions: Flood Engineering

Management Division (FEMD), Engineering

Service Division (ESD), Engineering- Adaption

&Risk Reduction Division (EA&RRD), Water

Sanitation Division (WSD) and Rural

Infrastructure Service Division (RISD)

MoWHS FA LC P1 A1 13-Feb-17 25-Jun-17 30-Jul-17

Tshultrim Dorji

ISSAI BASED AUDITS

1. NFCED, Sustainable Biomass Energy Project (SRBE), DAHE, MoE, Thimphu

2. Department of School Education

3. GoI- Construction of Public Health Laboratory, Infrastructure Development Department, MoH, Thimphu

4. DITT, MoIC, Thimphu

5. Department of Labour

6. Department of Engineering Services (DES), MoWHS. Divisions: Flood Engineering Management Division (FEMD), Engineering Service Division

(ESD), Engineering- Adaption &Risk Reduction Division (EA&RRD), Water Sanitation Division (WSD) and Rural Infrastructure Service Division

(RISD)


PERFORMANCE & SYSTEM AUDIT DIVISION (PSAD)

The Performance & System Audit Division (PSAD) will conduct 5 Performance Audits and 1 ISSAI based Pilot audit. The Division has two Teams as detailed

below:

TEAM LEADER: CHHODEN, SENIOR AUDIT OFFICER

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Start Date End Date Report Issue Date Focal Person

1 Performance Audit of Tourism Sector AA PA P1 A1 02-May-16 30-Aug-16 31-Dec-16 Leki Tshering

2 Follow-up audit of the Immigration

Services (issued on 23rd Dec. 2013) MoHCA PA P1 A1 20-Oct-16 20-Nov-16 15-Feb-17 Leki Tshering

3 Performance Audit of Delivery of

Health Services at JDWNRH AA PA P1 A1 10-Jan-17 10-May-17 11-Aug-17 Leki Tshering

TEAM LEADER: DAWA TSHERING, AUDIT OFFICER

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Start Date End Date Report Issue Date Focal Person

1 Performance Audit of Food

Corporation of Bhutan Ltd. Corporation PA P1 A1 10-Apr-16 15-Aug-16 31-Dec-16 Sherub Gyeltshen

2

Follow-up audit of the National Land

Commission Secretariat (issued on

4th Dec. 2012)

AA PA P1 A1 20-Oct-16 20-Nov-16 15-Feb-17 Sherub Gyeltshen

ISSAI BASED PILOT AUDIT

1. Performance Audit of Delivery of Health Services at JDWNRH


THEMATIC AUDIT DIVISION (TAD) The Thematic Audit Division (TAD) will conduct seven Performance Audits and 1 ISSAI based audit has two Teams as detailed below:

TEAM LEADER: SONAM WANGMO, DEPUTY CHIEF AUDITOR

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1 Performance Audit of Employment Generation

and promotion initiatives in Bhutan

Cross

Sectoral PA P1 A1 21-Jun-16 23-Sep-16 05-Dec-16 Samdrup Dolma

2 Follow-up of Performance audit report on Tax

of Mining and Quarrying Sector DGM PA P1 A1 21-Nov-16 16-Dec-16 10-Jan-17 Tenzin Chhoedup

3 Performance Audit of Supply and connection of

Drinking water in Thimphu Municipality AA PA P1 A1 01-Mar-17 10-May-17 11-Aug-17 Sonam Wangno

TEAM LEADER: SONAM DELMA, DEPUTY CHIEF ICT OFFICER

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1 Effectiveness of Controls in Public Expenditure

Management System(PEMS) MoF PA P1 A1 04-Apr-16 15-May-16 10-Aug-16 Kinley Tshering

2 Audit of School Feeding Programme (Nutrition) MoE & Schools PA P1 A1 12-Sep-16 30-Nov-16 21-Apr-17 Kinley Tshering

3 Audit of Patient Meals (Nutrition) MoH & Hospitals PA P1 A1 12-Sep-16 30-Nov-16 21-Apr-17 Kinley Zam

4 Audit of National Broadband Project/Banking

System

MoIC &

BPC/Banks PA P1 A1 24-Apr-17 26-Jun-17 - Kinley Tshering

ISSAI BASED PILOT AUDIT

1. Performance Audit of Supply and connection of Drinking water in Thimphu Municipality


OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), BUMTHANG The Office of the Assistant Auditor General, Bumthang is mandated to audit all agencies under Bumthang, Lhuentse, Monggar, Trongsa and Zhemgang

Dzongkhags. The agencies include Dzongkhags, Drungkhags & Gewogs Administration, Dzongkhag & Drungkhag Courts, Rabdeys & Shedras, Regional &

Branch Offices of Ministries, Departments, Corporations and Financial Institutions. During the year, the division will conduct a total of 102 audits including

100 Financial Audits, 2 Compliance Audits, 12 ISSAI Based Audits and 12 Audits using ARMS. The division has Three Teams as detailed below:

TEAM LEADER: DUPTHO WANGDI, ASSISTANT AUDIT OFFICER

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1 Base Office, RSTA, Bumthang MoIC FA LC P2 C3 11-Jul-16 13-Jul-16 02-Sep-16 Chime Dorji

2 Jakar HSS, Bumthang AA FA CD P2 C3 18-Jul-16 20-Jul-16 09-Sep-16 Chime Dorji

3 Dzongkhag Administration, Bumthang Dzongkhag FA LC P1 A3 09-Aug-16 02-Sep-16 11-Nov-16 Pema Dhendup

4 Gewog Administration, Chhoekhor Gewog FA LC & CD P1 C3 05-Sep-16 07-Sep-16 11-Nov-16 Pema Dhendup

5 Gewog Administration, Chhumig Gewog FA LC & CD P1 C3 08-Sep-16 10-Sep-16 11-Nov-16 Pema Dhendup

6 Gewog Administration, Tang Gewog FA LC & CD P1 C3 13-Sep-16 15-Sep-16 11-Nov-16 Pema Dhendup

7 Gewog Administration, Ura Gewog FA LC & CD P1 C3 19-Sep-16 21-Sep-16 11-Nov-16 Sigey Dorji

8 Dzongkhag Administration, Trongsa Dzongkhag FA LC P1 A3 27-Sep-16 20-Oct-16 31-Dec-16 Sigey Dorji

9 Gewog Administration, Draagteng Gewog FA LC & CD P1 C3 21-Oct-16 25-Oct-16 31-Dec-16 Tashi Thinley

10 Gewog Administration, Korphoog Gewog FA LC & CD P1 C3 26-Oct-16 28-Oct-16 31-Dec-16 Tashi Thinley

11 Gewog Administration, Langthil Gewog FA LC & CD P1 C3 31-Oct-16 02-Nov-16 31-Dec-16 Tashi Thinley

12 Gewog Administration, Nubi Gewog FA LC & CD P1 C3 03-Nov-16 07-Nov-16 31-Dec-16 Tashi Thinley

13 Gewog Administration, Tangsibji Gewog FA LC & CD P1 C3 08-Nov-16 10-Nov-16 31-Dec-16 Tashi Thinley

14

BTF funded Project "Embracing

interior zoning paradigm for scientific

wildlife management in along the

highway involving pertinent

conservation partner in Phrumsengla

National Park", Bumthang

MoAF FA PLC P1 C1 25-Nov-16 05-Dec-16 24-Jan-17 Sonam Tenzin

15 Dzongkhag Administration, Lhuentse Dzongkhag FA LC P1 A2 11-Jul-16 15-Aug-16 18-Nov-16 Tshering Tenzin


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16

IFAD Funded “Market Access & Growth

Intensification Project (MAGIP)”,

Lhuentse

MoAF FA PLC P1 C3 16-Aug-16 19-Aug-16 18-Nov-16 Tenzin Wangchuk

17 Gewog Administration, Gangzur Gewog FA LC & CD P1 C3 23-Aug-16 26-Aug-16 18-Nov-16 Tshering Chophel

18 Gewog Administration, Kurtoed Gewog FA LC & CD P1 C3 30-Aug-16 02-Sep-16 02-Aug-16 Tshering Chophel

19 Gewog Administration, Khoma Gewog FA LC & CD P1 C3 04-Sep-16 07-Sep-16 18-Nov-16 Tshering Chophel

20 Gewog Administration, Tsaenkhar Gewog FA LC & CD P1 C3 08-Sep-16 11-Sep-16 18-Nov-16 Tshering Chophel

21 Gewog Administration, Jarey Gewog FA LC & CD P1 C3 11-Sep-16 14-Sep-16 18-Nov-16 Tshering Chophel

22 Gewog Administration, Maedtsho Gewog FA LC & CD P1 C3 15-Sep-16 18-Sep-16 18-Nov-16 Tshering Chophel

23 Gewog Administration, Maenbi Gewog FA LC & CD P1 C3 19-Sep-16 22-Sep-16 18-Nov-16 Tshering Chophel

24 Gewog Administration, Minjey Gewog FA LC & CD P1 C3 23-Sep-16 25-Sep-16 18-Nov-16 Tshering Chophel

25 National Centre for Animal Nutrition,

Bumthang MoAF FA LC P2 C1 03-Oct-16 17-Oct-16 17-Nov-16 Tenzin Wangchuk

26

HANAS funded Project "MB0141Y14,

Reviving Degraded Rangelands in the

Northern Frontier through SLM

technologies involving Yak Herding

Communities", NCAN, Bumthang

MoAF FA PLC P1 C2 18-Oct-16 25-Oct-16 25-Nov-16 Tshering Tenzin

27

HANAS funded Project "MB0141Y14,

Securing rangeland soil carbon

through community yak herding

within the Thrumsingla National Park",

NCAN, Bumthang

MoAF FA PLC P1 C2 26-Oct-16 04-Nov-16 4-Dec-16 Tshering Tenzin

28 Regional Revenue & Customs Office

(RRCO), Monggar MoF FA LC P1 B2 07-Nov-16 29-Nov-16 30-Dec-16 Tenzin Wangchuk

29 Regional Trade and Industry Office

(RTIO), Monggar MoEA FA LC P1 B3 05-Dec-16 20-Dec-16 20-Jan-17 Tshering Chophel

30 Tshangkha Central School, Trongsa AA FA CD P1 B3 01-Feb-17 10-Feb-17 12-Mar-17 Duptho Wangdi


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31 Royal Bhutan Police (RBP), Division-

VII, Trongsa MoHCA FA LC P2 C2 01-Mar-17 10-Mar-17 09-Apr-17 Tenzin Wangchuk

32 Zhemgang Central School, Zhemgang MoE FA CD P2 B3 13-Mar-17 24-Mar-17 23-Apr-17 Tenzin Wangchuk

33 Royal Court of Justice, Trongsa AA FA LC P3 C3 27-Mar-17 31-Mar-17 30-Apr-17 Tenzin Wangchuk

34 Regional Office, DoR, Tingtibi,

Zhemgang MoWHS FA LC P1 B1 03-Apr-17 21-Apr-17 05-Jun-17 Duptho Wangdi

35 Divisional Forest Office (DFO),

Monggar MoAF FA LC P1 B2 08-May-17 24-May-17 23-Jun-17 Tenzin Wangchuk

36 Drametse Central School, Monggar MoE FA CD P1 B3 29-May-17 07-Jun-17 07-Jul-17 Sigey Dorji

37 Tangsibji Hydro Energy Limited

(THyE), Trongsa Corporation CA Others P1 A2 12-Jun-17 30-Jun-17 14-Aug-17 Duptho Wangdi

TEAM LEADER: DEKI, ASSISTANT AUDIT OFFICER

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1 Ugyen Wangchuck Institute for Conservation &

Environment, Lamegonpa (UWICE), Bumthang MoAF FA LC P1 C1 11-Jul-16 22-Jul-16 10-Sep-16 Sanga Rinzin

2

UNESCO funded "Madanjeet Singh Center for

South Asia Forestry Studies", UWICE,

Bumthang

MoAF FA PLC P1 C3 25-Jul-16 27-Jul-16 15-Sep-16 Sonam Tenzin

3 Jigme Singye Wangchuck Stewardship Fund

(CD Account), UWICE, Bumthang MoAF FA CD P1 C3 28-Jul-16 02-Aug-16 21-Sep-16 Kinley

4

BTF funded Project "Embracing interior zoning

paradigm for scientific wildlife management in

along the highway involving pertinent

conservation partner in Phrumsengla National

Park", Bumthang

MoAF FA PLC P1 C1 25-Nov-16 05-Dec-16 24-Jan-17 Sonam Tenzin


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5 Divisional Forest Office (DFO), Zhemgang MoAF FA LC P1 B2 12-Dec-16 27-Dec-16 15-Feb-17 Tshomo

6 Dzongkhag Administration, Zhemgang Dzongkhag FA LC P1 A2 01-Aug-16 26-Aug-16 15-Dec-16 Sangay Thinley

7 Drungkhag Administration, Panbang Drungkhag FA LC P1 B1 29-Aug-16 16-Sep-16 15-Dec-16 Wangchuk T

8 Gewog Administration, Bardo Gewog FA LC & CD P1 C3 19-Sep-16 21-Sep-16 15-Dec-16 Deki

9 Gewog Administration, Bjoka Gewog FA LC & CD P1 C3 26-Sep-16 28-Sep-16 15-Dec-16 Deki

10 Gewog Administration, Goshing Gewog FA LC & CD P1 C3 29-Sep-16 03-Oct-16 15-Dec-16 Deki

11 Gewog Administration, Nangkor Gewog FA LC & CD P1 C3 04-Oct-16 06-Oct-16 15-Dec-16 Deki

12 Gewog Administration, Ngangla Gewog FA LC & CD P1 C3 07-Oct-16 11-Oct-16 15-Dec-16 Chogyal

13 Gewog Administration, Phangkhar Gewog FA LC & CD P1 C3 13-Oct-16 16-Oct-16 15-Dec-16 Chogyal

14 Gewog Administration, Shingkhar Gewog FA LC & CD P1 C3 18-Oct-16 20-Oct-16 15-Dec-16 Chogyal

15 Gewog Administration, Trong Gewog FA LC & CD P1 C3 21-Oct-16 25-Oct-16 15-Dec-16 Chogyal

16 Wangchuck Centennial National Park (WCNP),

Bumthang MoAF FA LC P1 C2 02-Nov-16 08-Nov-16 29-Dec-16 Deki

17

BTFEC funded Project "Management Planning

of Wangchuck Centennial National Park",

WCNP, Bumthang

MoAF FA PLC P1 C2 09-Nov-16 16-Nov-16 06-Jan-17 Deki

18

HANAS funded Project "MB0141Y15, Enhance

Park Biodiversity database for informed

decision making towards park community

livelihood", WCNP, Bumthang


19

HANAS funded Project "MB0141Y14, Enhance

Efficiency and Initiate Management of

Wangchuck Centennial Park, WCNP, Bumthang


20 Brown Swiss Cattle Farm, Bumthang MoAF FA LC P2 C2 01-Dec-16 07-Dec-16 27-Jan-17 Chogyal

21 Royal Bhutan Police (RBP), Division-XIII,

Chamkhar, Bumthang MoHCA FA LC P2 C2 12-Dec-16 16-Dec-16 05-Feb-17 Chogyal

22 Central Machinery Unit (CMU), Bumthang MoAF FA LC P1 B2 19-Dec-16 03-Jan-17 23-Feb-17 Wangchuk T


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23

Renewal Natural Resources Research &

Development Centre (RNR-RDC), Jakar,

Bumthang

MoAF FA LC P1 C1 23-Jan-17 27-Jan-17 26-Feb-17 Deki

24 Eastern Regional Referral Hospital, Monggar MoH FA LC P1 C1 06-Feb-17 17-Feb-17 19-Mar-17 Kinley

25 Royal Court of Justice, Lhuentse AA FA LC P3 C3 01-Mar-17 10-Mar-17 09-Apr-17 Deki

26 Institute of Language & Cultural Studies (ILCS),

Taktse, Trongsa LC Account AA FA LC P1 C1 20-Mar-17 28-Mar-17 27-Apr-17 Wangchuk T

27 Institute of Language & Cultural Studies (ILCS)

Welfare Fund Account, Taktse, Trongsa AA FA CD P1 C3 29-Mar-17 07-Apr-17 07-May-17 Wangchuk T

28 Institute of Language & Cultural Studies (ILCS),

Taktse, Trongsa CD Account AA FA Cd P1 C3 10-Apr-17 20-Apr-17 20-May-17 Wangchuk T

29 Regional Office, DoR,Trongsa MoWHS FA LC P1 A3 01-May-17 19-May-17 03-Jul-17 Wangchuk T

30 Chaskhar Central School, Monggar MoE FA CD P1 B3 29-May-17 08-Jun-17 08-Jul-17 Kinley

31

Renewable Nature Resources Research &

Development Centre (RNR-RDC), Wengkhar,

Monggar

MoAF FA LC P2 B3 12-Jun-17 23-Jun-17 23-Jul-17 Deki

TEAM LEADER: BOGTU, SENIOR AUDITOR

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1 Dzongkhag Administration (including

Werringla Drungkhag), Monggar Dzongkhag FA LC P1 A1 08-Aug-16 02-Sep-16 25-Dec-16 Sanga Rinzin

2 IFAD Funded “Market Access & Growth

Intensification Project (MAGIP)”, Monggar MoAF FA PLC P1 C3 05-Sep-16 07-Sep-16 25-Dec-16 Sanga Rinzin

3 Regional Pig & Poultry Breeding Centre,

Lingmethang, Monggar MoAF FA LC P2 C3 21-Nov-16 24-Nov-16 14-Jan-17 Tashi Thinley


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4 Regional Office, DoR, Lingmethang,

Monggar MoWHS FA LC P1 B1 25-Nov-16 15-Dec-16 04-Feb-17 Tashi Thinley

5 GoI Funded Project (Gyelposhing -

Nganglam Highway) MoWHS FA PLC P1 B1 16-Dec-16 31-Dec-16 20-Feb-17 Tashi Thinley

6 Gewog Administration, Monggar Gewog FA LC & CD P1 C3 08-Sep-16 10-Sep-16 25-Dec-16 Sanga Rinzin

7 Gewog Administration, Drepoong Gewog FA LC & CD P1 C3 12-Sep-16 14-Sep-16 25-Dec-16 Sonam Tenzin

8 Gewog Administration, Shermuhoong Gewog FA LC & CD P1 C3 16-Sep-16 18-Sep-16 25-Dec-16 Sonam Tenzin

9 Gewog Administration, Balam Gewog FA LC & CD P1 C3 26-Sep-16 28-Sep-16 25-Dec-16 Sonam Tenzin

10 Gewog Administration, Dramedtse Gewog FA LC & CD P1 C3 29-Sep-16 01-Oct-16 25-Dec-16 Sonam Tenzin

11 Gewog Administration, Na-Rang Gewog FA LC & CD P1 C3 03-Oct-16 05-Oct-16 25-Dec-16 Sonam Tenzin

12 Gewog Administration, Thang-Rong Gewog FA LC & CD P1 C3 06-Oct-16 08-Oct-16 25-Dec-16 Sonam Tenzin

13 Gewog Administration, Chagsakhar Gewog FA LC & CD P1 C3 20-Oct-16 24-Oct-16 25-Dec-16 Sonam Tenzin

14 Gewog Administration, Ngatshang Gewog FA LC & CD P1 C3 10-Oct-16 12-Oct-16 25-Dec-16 Sonam Tenzin

15 Gewog Administration, Chhaling Gewog FA LC & CD P1 C3 13-Oct-16 15-Oct-16 25-Dec-16 Kinley

16 Gewog Administration, Tsakaling Gewog FA LC & CD P1 C3 17-Oct-16 19-Oct-16 25-Dec-16 Kinley

17 Gewog Administration, Tsamang Gewog FA LC & CD P1 C3 20-Oct-16 22-Oct-16 25-Dec-16 Kinley

18 Gewog Administration, Jurmed Gewog FA LC & CD P1 C3 24-Oct-16 26-Oct-16 25-Dec-16 Kinley

19 Gewog Administration, Kengkhar Gewog FA LC & CD P1 C3 27-Oct-16 29-Oct-16 25-Dec-16 Kinley

20 Gewog Administration, Saling Gewog FA LC & CD P1 C3 31-Oct-16 02-Nov-16 25-Dec-16 Kinley

21 Gewog Administration, Silambi Gewog FA LC & CD P1 C3 06-Nov-16 08-Nov-16 25-Dec-16 Kinley

22 Gewog Administration, Gongdue Gewog FA LC & CD P1 C3 03-Nov-16 05-Nov-16 25-Dec-16 Kinley

23 Phrumsengla National Park, Ura, Bumthang MoAF FA LC P1 B3 14-Nov-16 24-Nov-16 13-Jan-17 Kinley

24 Divisional Forest Office (DFO), Bumthang MoAF FA LC P1 B3 26-Dec-16 11-Jan-17 11-Feb-17 Tshering Tenzin

25 Regional Revenue & Customs Office

(RRCO), Bumthang MoF FA LC P1 B2 11-Jul-16 26-Jul-16 15-Sep-16 Wangchuk T

26 Jigme Singye Wangchuck National Park,

Tshangkha, Trongsa MoAF FA LC P1 B3 06-Feb-17 17-Feb-17 19-Mar-17 Pema Dhendup


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27 Regional Agriculture and Marketing Co-

operatives (RAMCO), LC Account, Monggar MoAF FA LC P1 C1 01-Mar-17 10-Mar-17 09-Apr-17 Tashi Thinley

28

Regional Agriculture and Marketing Co-

operatives (RAMCO), PLC Account,

Monggar

MoAF FA PLC P1 C1 13-Mar-17 24-Mar-17 23-Apr-17 Tashi Thinley

29 Royal Court of Justice, Monggar AA FA LC P3 C3 27-Mar-17 31-Mar-17 30-Apr-17 Pema Dendup

30 Royal Bhutan Police (RBP), Division-X,

Monggar MoHCA FA LC P2 C2 03-Apr-17 07-Apr-17 07-May-17 Tashi Thinley

31 Tang Central School, Bumthang Autonomous FA CD P1 B3 12-Apr-17 21-Apr-17 21-May-17 Pema Dhendup

32 Tangmachu Central School, Lhuentse AA FA CD P1 B3 26-Apr-17 10-May-17 09-Jun-17 Tashi Thinley

33 Sonamthang Central School, Panbang,

Zhemgang MoE FA CD P1 B3 15-May-17 26-May-17 25-Jun-17 Bogtu

34 Kurichu Hydropower Plant, Gyelpozhing,

Monggar Corporation CA Others P1 B3 01-Jun-17 22-Jun-17 06-Aug-17 Bogtu

ISSAI BASED AUDITS

1. Royal Bhutan Police (RBP), Division-VII, Trongsa

2. Royal Court of Justice, Zhemgang

3. Regional Office, DoR, Tingtibi, Zhemgang

4. Divisional Forest Office (DFO), Monggar

5. Eastern Regional Referral Hospital, Monggar

6. Royal Court of Justice, Lhuentse

7. Institute of Language & Cultural Studies (ILCS), Taktse, Trongsa LC Account

8. Renewable Nature Resources Research & Development Centre (RNR-RDC), Wengkhar, Monggar

9. Jigme Singye Wangchuck National Park, Tshangkha, Trongsa

10. Regional Agriculture and Marketing Co-operatives (RAMCO), LC Account, Monggar

11. Regional Agriculture and Marketing Co-operatives (RAMCO), PLC Account, Monggar

12. Royal Court of Justice, Monggar


AUDITS USING ARMS

1. Royal Bhutan Police (RBP), Division-VII, Trongsa

2. Royal Court of Justice, Zhemgang

3. Regional Office, DoR, Tingtibi, Zhemgang

4. Divisional Forest Office (DFO), Monggar

5. Eastern Regional Referral Hospital, Monggar

6. Royal Court of Justice, Lhuentse

7. Institute of Language & Cultural Studies (ILCS), Taktse, Trongsa LC Account

8. Renewable Nature Resources Research & Development Centre (RNR-RDC), Wengkhar, Monggar

9. Jigme Singye Wangchuck National Park, Tshangkha, Trongsa

10. Regional Agriculture and Marketing Co-operatives (RAMCO), LC Account, Monggar

11. Regional Agriculture and Marketing Co-operatives (RAMCO), PLC Account, Monggar

12. Royal Court of Justice, Monggar

OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), PHUENTSHOLING

The Office of the Assistant Auditor General, Phuentsholing is mandated to audit all agencies under Chhukha and Samtse Dzongkhags. The agencies include

Dzongkhags, Drungkhags & Gewogs Administration, Dzongkhag Courts, Rabdeys & Shedras, Regional & Branch Offices of Ministries & Departments, and

some Corporations. During the year, the division will conduct 64 audits including 56 Financial Audits, 8 Compliance Audits, 7 ISSAI Based Audits and 6

agencies to be audited using ARMS. The audit teams for the audit of agencies abroad will be decided by the Human Resource & Governance Committee

(HRGC) and the audit will be conducted under the supervision of the Deputy Auditor General (DAG), Department of Sectoral Audit (DSA). The office has

three Teams as detailed bellow:

TEAM LEADER: YONTEN TASHI, SENIOR AUDITOR

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Focal Person

1 Regional Revenue and Customs Office,

Phuentsholing MoF FA LC P1 A1 11-Jul-16 10-Aug-16 23-Sep-16 Yan Kumar Bhujal

2 Dzongkhag Administration, Samtse Dzongkhag FA LC P1 A1 15-Aug-16 13-Sep-16 20-Jan-17 Bogtu

3 Dungkhag Administration, Tashichholing Drungkhag FA LC P1 B3 14-Sep-16 27-Sep-16 20-Jan-17 Yonten Tashi


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4 Gewog Administration, Tashichholing Gewog FA LC & CD P1 C3 28-Sep-16 30-Sep-16 20-Jan-17 Bogtu

5 Gewog Administration, Pemaling Gewog FA LC & CD P1 C3 28-Sep-16 30-Sep-16 20-Jan-17 Bogtu

6 Gewog Administration, Tendruk Gewog FA LC & CD P1 C3 01-Oct-16 03-Oct-16 20-Jan-17 Yan Kumar Bhujal

7 Gewog Administration, Norgaygang Gewog FA LC & CD P1 C3 01-Oct-16 03-Oct-16 20-Jan-17 Yan Kumar Bhujal

8 Gewog Administration, Namgaychoeling Gewog FA LC & CD P1 C3 04-Oct-16 06-Oct-16 20-Jan-17 Bogtu

9 Gewog Administration, Sang

Ngagchhoeling Gewog FA LC & CD P1 C3 04-Oct-16 06-Oct-16 20-Jan-17 Bogtu

10 Gewog Administration, Yoeseltse Gewog FA LC & CD P1 C3 07-Oct-16 09-Oct-16 20-Jan-17 Yan Kumar Bhujal

11 Gewog Administration, Ugyentse Gewog FA LC & CD P1 C3 07-Oct-16 09-Oct-16 20-Jan-17 Yan Kumar Bhujal

12 Gewog Administration, Norboogang Gewog FA LC & CD P1 C3 10-Oct-16 12-Oct-16 20-Jan-17 Bogtu

13 Gewog Administration, Samtse Gewog FA LC & CD P1 C3 10-Oct-16 12-Oct-16 20-Jan-17 Bogtu

14 Dungkhag Administration, Dophuchen Drungkhag FA LC P1 B3 14-Oct-16 28-Oct-16 20-Jan-17 Yan Kumar Bhujal

15 Gewog Administration, Dophuchen Gewog FA LC & CD P1 C3 31-Oct-16 03-Nov-16 20-Jan-17 Yan Kumar Bhujal

16 Gewog Administration, Denchukha Gewog FA LC & CD P1 C3 31-Oct-16 03-Nov-16 20-Jan-17 Bogtu

17 Gewog Administration, Doongtoed Gewog FA LC & CD P1 C3 04-Nov-16 07-Nov-16 20-Jan-17 Bogtu

18 Gewog Administration, Tading Gewog FA LC & CD P1 C3 04-Nov-16 07-Nov-16 20-Jan-17 Yan Kumar Bhujal

19 Gewog Administration, Phuentshogpelri Gewog FA LC & CD P1 C3 14-Nov-16 16-Nov-16 20-Jan-17 Yan Kumar Bhujal

20 Phuentsholing HS AA FA CD P2 A2 21-Nov-16 16-Dec-16 30-Jan-17 Yan Kumar Bhujal

21

Divisional Forest Office, Samtse including

Range Offices at Samtse, Dophuchen &

Tashichholing

MoAF FA LC P1 B1 22-Dec-16 13-Jan-17 27-Feb-17 Yonten Tashi

22 Regional Immigration Office,

Phuentsholing MoHCA FA LC P1 B2 23-Jan-17 10-Feb-17 05-Apr-17 Yan Kumar Bhujal

23 Royal Bhutan Police, Phuentsholing MoHCA FA LC P2 C1 14-Feb-17 09-Mar-17 04-May-17 Tshering Chophel

24 Tendruk Central School AA FA LC P1 B3 13-Mar-17 07-Apr-17 31-May-17 Yonten Tashi

25

Army Welfare Project, Head Office,

Phuentsholing including Bonded

Warehouse

Corporation CA other account P1 A2 11-Apr-17 18-May-

17 13-Jul-17 Yan Kumar Bhujal


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26

Army Welfare Project, Distillery including

Bonded Warehouse and Card Board

Factory , Samtse

Corporation CA other account P1 A3 22-May-

17 30-Jun-17 26-Aug-17 Yonten Tashi

TEAM LEADER: DAWA TAMANG, DEPUTY CHIEF AUDITOR

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1 State Mining Corporation Limited,

Samtse Corporation CA

Other

account P1 B3 05-Jul-16 17-Jul-16 31-Aug-16 Sonam Chophel

2 Medical Supply

Depot,Phuentsholing MoH FA LC P2 B3 18-Jul-16 05-Aug-16 19-Sep-16 Tandin Penjor

3 Dzongkhag Administration, Chukha Dzongkhag FA LC P1 A1 08-Aug-16 12-Sep-16 26-Dec-16 Dawa Tamang

4 Drungkhag Administration,

Phuentsholing Drungkhag FA LC P1 B3 13-Sep-16 24-Sep-16 26-Dec-16 Sonam Chophel

5 Gewog Administration,

Phuentsholing Gewog FA LC &CD P1 C3 26-Sep-16 30-Sep-16 26-Dec-16 Sonam Chophel

6 Gewog Administration, Sampheling Gewog FA LC &CD P1 C3 26-Sep-16 30-Sep-16 26-Dec-16 Tandin Penjor

7 Gewog Administration,Lokchina Gewog FA LC &CD P1 C3 02-Oct-16 07-Oct-16 26-Dec-16 Sonam Chophel

8 Gewog Administration, Darla Gewog FA LC &CD P1 C3 02-Oct-16 07-Oct-16 26-Dec-16 Tandin Penjor

9 Gewog Administration, Bongo Gewog FA LC &CD P1 C3 04-Oct-16 08-Oct-16 26-Dec-16 Sonam Chophel

10 Gewog Administration, Getena Gewog FA LC &CD P1 C3 04-Oct-16 08-Oct-16 26-Dec-16 Tandin Penjor

11 Gewog Administration,Dungna Gewog FA LC &CD P1 C3 10-Oct-16 15-Oct-16 26-Dec-16 Sonam Chophel

12 Gewog Administration, Metedkha Gewog FA LC &CD P1 C3 10-Oct-16 15-Oct-16 26-Dec-16 Tandin Penjor

13 Gewog Administration, Gelling Gewog FA LC &CD P1 C3 16-Oct-16 20-Oct-16 26-Dec-16 Sonam Chophel

14 Gewog Administration,Chapcha Gewog FA LC &CD P1 C3 16-Oct-16 20-Oct-16 26-Dec-16 Tandin Penjor

15 Gewog Administration, Bjabchho Gewog FA LC &CD P1 C3 21-Oct-16 25-Oct-16 26-Dec-16 Tandin Penjor

16 Thromde, Phuentsholing AA FA LC &CD P1 A3 26-Oct-16 30-Nov-16 21-Feb-17 Sonam Chophel


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17

Subregional Economic Cooperation

Road Connectivity Project (SASEC),

Thromde, Phuentsholing

AA FA PLC P1 C3 01-Dec-16 05-Dec-16 16-Jan-17 Sonam Chophel

18 Regional Immigration Office,

Samtse MoHCA FA LC P1 B2 06-Dec-16 27-Dec-16 15-Mar-17 Dawa Tamang

19

Royal Bhutan Army, WING XI,

Ramitey including RBA at Chukha &

Tala Plant

AA FA Other

account P3 C1 28-Dec-16 11-Jan-17 31-Mar-17 Sonam Chophel

20 Pakshikha Central School AA FA LC P1 B3 27-Mar-17 29-Apr-17 19-Jun-17 Tandin Penjor

21 Gaeddu College of Business

Administration, Chhukha AA FA LC & CD P2 B3 08-May-17 23-Jun-17 28-Aug-17 Tshering Dendup

TEAM LEADER: GYAM DORJI, SENIOR AUDITOR

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1

Divisional Forest Office (DFO), Gedu and

its Range Offices at Phuentsholing, Gedu

& Tshimasham

MoAF FA LC P1 B1 06-Jul-16 02-Aug-16 19-Sep-16 Gyam Dorjee

2 Road Network Project II, Gedu MoWHS FA PLC P1 C3 03-Aug-16 05-Aug-16 26-Aug-16 Jigme Thinley

3 Bhutan Board Products Limited

phuentsholing including Tala Factory Corporation CA

Other

Account P1 B1 08-Aug-16 02-Sep-16 17-Oct-16 Kelzang Tenzin

4

220 KV Transmission Line Project Office,

BPCL, Phuentsholing (Malabassey,

Gomtu, Samtse)

Corporation CA PLC P1 B1 05-Sep-16 30-Sep-16 14-Nov-16 Gyam Dorjee

5

Regional Revenue & Customs Office,

Samtse inclusing checkpost at Samtse,

Gomtu, Bindu and Jitti

MoF FA LC P1 A3 03-Oct-16 04-Nov-16 16-Dec-16 Kelzang Tenzin


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6

Regional Office, Department of Roads

(DoR), Phuentsholing including Darla and

Samtse Sub Division

MoWHS FA LC P1 A3 07-Nov-16 13-Dec-16 15-Feb-17 Gyam Dorjee

7

Subregional Economic Cooperation Road

Connectivity Project (SASEC DoR, G-0400

BHU, Phuentsholing

MoWHS FA PLC P1 C3 14-De-16 16-Dec-16 30-Jan-17 Gyam Dorjee

8

Road Safety and Transport Authority

(RSTA), Phuentsholing including Base

Offices in Phuentsholing, Gedu,

Tshimasham & Samtse.

MoIC FA LC P1 B2 19-Dec-16 20-Jan-17 28-Feb-17 Jigme Thinley

9

Penden Cement Authority Limited

(PCAL), Gomtu, including Depot in

Phuentsholing

Corporation CA Other

Account P1 B1 24-Jan-17 03-Mar-17 21-Apr-17 Jigme Thinley

10

Natural Resource Development

Corporation Limited. (NRDCL),

Phuentsholoing

Corporation CA Other

Account P2 C1 06-Mar-17 17-Mar-17 30-Apr-17 Tshering Samdrup

11 Kamji Central School AA FA LC P1 B3 20-Mar-17 28-Apr-17 15-Jun-17 Jigme Thinley

12 Regional Corporate Office, BPCL,

Phuentsholing Corporation CA

Other

Account P1 A2 01-May-17 19-May-17 04-Jul-17 Tshering Samdrup

13 Regional Livestock Development Centre

(RLDC), Tshimasham , Chhuka MoAF FA LC P2 C1 23-May-17 30-Jun-17 10-Aug-17 Jigme Thinley

TEAM LEADER: TSHERING WANGDI, DEPUTY CHIEF AUDITOR

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1 Royal Court of Justice, Samtse

Dzongkhag JUD FA LC P2 C1 01-Feb-17 24-Feb-17 24-Mar-17 Tshering Wangdi


2 Royal Court of Justice,

Tashichhoeling Drungkhag JUD FA LC P2 C1 01-Mar-17 14-Mar-17 14-Apr-17 Tshering Wangdi

3 Royal Court of Justice, Dophuchen

Drungkhag JUD FA LC P2 C1 17-Mar-17 30-Mar-17 30-Apr-17 Tshering Wangdi

4 Rabdey, Samtse Dratshang FA LC P3 C3 03-Apr-17 07-Apr-17 07-May-17 Tshering Wangdi

AUDIT AGENCIES ABROAD


1 Royal Bhutan Customs, Liaison & Transit Office, Kolkata (SBA Account) MoF P1 A1

2 Bhutan Board Products Limited, Phuentsholing including regional offices in India Corporation P1 A1

3 State Trading Corporation of Bhutan Ltd, Liasion Office, Kolkata and Bangaldesh Corporation P1 A1

4 Bhutan Postal Corporation Limited, Liaision Office , Kolkata Corporation P1 A1

ISSAI BASED AUDITS

1. Regional Immigration Office, PhuentsholingDepartment of School Education

2. Royal Bhutan Police, Phuentsholing

3. Tendruk Central School

4. Pakshikha Central School

5. Gaeddu College of Business Administration, Chhukha

6. Kamji Central School

7. Regional Livestock Development Centre (RLDC), Tshimasham , Chhuka

AUDITS USING ARMS

1. Regional Immigration Office, PhuentsholingDepartment of School Education

2. Royal Bhutan Police, Phuentsholing

3. Tendruk Central School

4. Pakshikha Central School

5. Kamji Central School

6. Regional Livestock Development Centre (RLDC), Tshimasham , Chhuka


OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), SAMDRUPJONGKHAR

The Office of the Assistant Auditor General, Samdrupjongkhar is mandated to audit all agencies under Pema Gatshel, Samdrupjongkhar, Trashigang and

Trashiyangtse Dzongkhags. The Agencies include Dzongkhags, Drungkhags & Gewogs Administration, Dzongkhag & Drungkhag Courts, Rabdeys & Shedras,

Regional & Branch Offices of Ministries, Departments, Corporations and Financial Institutions. During the year, the division will conduct 104 audits

including 98 Financial Audits, 2 Compliance Audits, 11 ISSAI Based Audits, 11 Risk Based Audits and 12 agencies to be audited using ARMS . The division

has four Teams as detailed below:

TEAM LEADER: CHEKU WANGCHUK, DEPUTY CHIEF AUDITOR

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1 Drungkhag Court, Samdrup Choling JUD FA LC P3 C2 18-Jul-16 22-Jul-16 16-Sep-16 Pema Tshering

2 Drungkhag Court, Jomotshangkha JUD FA LC P3 C2 25-Jul-16 01-Aug-16 16-Sep-16 Pema Tshering

3 Dzongkhag Administration, Trashigang Dzongkhag FA LC & CD P1 A1 08-Aug-16 02-Sep-16 28-Mar-17 PJ Tamang

4 MAGIP Project, Trashigang Dzongkhag MoAF FA PLC P1 C3 03-Sep-16 09-Sep-16 28-Mar-17 PJ Tamang

5 Gewog Administration,

Bartsham,Trashigang Gewog FA LC & CD P1 C3 12-Sep-16 14-Sep-16 28-Mar-17 Pema Tshering

6 Bartsham Central School AA FA CD P1 B3 15-Sep-16 19-Sep-16 28-Mar-17 Pema Tshering

7 Gewog Administration, Bidoong,

Trashigang Gewog FA LC & CD P1 C3 20-Sep-16 23-Sep-16 28-Mar-17 Pema Tshering

8 Gewog Administration, Phongmed,

Trashigang Gewog FA LC & CD P1 C3 26-Sep-16 28-Sep-16 28-Mar-17 Thinley Choizang

9 Dungtse Central School AA FA CD P1 B3 29-Sep-16 05-Oct-16 28-Mar-17 Thinley Choizang

10 Gewog Administration, Radi, Trashigang Gewog FA LC & CD P1 C3 06-Oct-16 11-Oct-16 28-Mar-17 Thinley Choizang

11 Gewog Administration, Samkhar,

Trashigang Gewog FA LC & CD P1 C3 12-Oct-16 14-Oct-16 28-Mar-17 PJ Tamang

12 Gewog Administration, Shongphoog,

Trashigang Gewog FA LC & CD P1 C3 17-Sep-16 22-Sep-16 28-Mar-17 PJ Tamang

13 Gewog Administration, Yangnyer,

Trashigang Gewog FA LC & CD P1 C3 17-Oct-16 19-Oct-16 28-Mar-17 Pema Tshering


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14 Gewog Administration, Udzorong,

Trashigang Gewog FA LC & CD P1 C3 20-Oct-16 24-Oct-16 28-Mar-17 Pema Tshering

15 Udzorong Central School AA FA CD P1 B3 25-Oct-16 28-Oct-16 28-Mar-17 Pema Tshering

16 Gewog Administration, Kanglung,

Trashigang Gewog FA LC & CD P1 C3 31-Oct-16 03-Nov-16 28-Mar-17 Pema Tshering

17 Gewog Administration, Merag, Trashigang Gewog FA LC & CD P1 C3 03-Oct-16 07-Oct-16 28-Mar-17 Pema Tshering

18 Gewog Administration, Sagteng,

Trashigang Gewog FA LC & CD P1 C3 04-Nov-16 08-Nov-16 28-Mar-17 PJ Tamang

19 Drungkhag Administration Sagteng,

Trashigang Drungkhag FA LC P1 B2 08-Nov-16 14-Nov-16 14-Apr-17 PJ Tamang

20 Drungkhag Administration, Thrimshing,

Trashigang Drungkhag FA LC P1 B2 16-Nov-16 21-Nov-16 14-Apr-17 PJ Tamang

21 Gewog Administration, Thrimshing,

Trashigang Gewog FA LC & CD P1 C3 22-Nov-16 28-Nov-16 14-Apr-17 PJ Tamang

22 Thrimshing Central School AA FA CD P1 B3 29-Nov-16 05-Dec-16 14-Apr-17 PJ Tamang

23 Gewog Administration, Kangpara,

Trashigang Gewog FA LC & CD P1 C3 06-Dec-16 09-Dec-16 14-Apr-17 PJ Tamang

24 Drungkhag Administration Wamrong,

Trashigang Drungkhag FA LC P1 B2 12-Dec-16 15-Dec-16 14-Apr-17 Thinley Choizang

25 Gewog Administration, Lumang,

Trashigang Gewog FA LC & CD P1 C3 16-Dec-16 20-Dec-16 14-Apr-17 Thinley Choizang

26 Gewog Administration, Khaling,

Trashigang Gewog FA LC & CD P1 C3 21-Dec-16 23-Dec-16 14-Apr-17 Thinley Choizang

27 Jigme HSS (Auto) AA FA CD P1 C2 26-Dec-16 30-Dec-16 14-Apr-17 Thinley Choizang

28 Rangjung HSS, Trashigang AA FA CD P1 B3 02-Jan-16 04-Jan-16 14-Apr-17 Pema Tshering

29 Regional Revenue and Customs Office,

S/Jongkhar MoF FA LC P1 A3 23-Jan-16 10-Feb-17 1-Apr-17 Pema Tshering


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30

Food Corporation of Bhutan, Regional

Office, Samdrup Jongkhar (Including

Depot S/J)

Corporation CA Others P2 B1 20-Feb-17 20-Mar-17 20-Apr-17 Thinley Choizang

31 Regional Immigration Office, Samdrup

Jongkhar MoHCA FA LC P1 B2 03-Apr-17 24-Apr-17 15-May-17 Pema Tshering

32 Electricity Services Division, Bhutan

Power Corporation Ltd., Trashiyangtse Corporation CA Others P2 B1 01-May-17 20-May-17 20-Jun-17 Pema Tshering

33 Sherubtse College, Kanglung AA FA LC &

Others P1 B1 29-May-17 06-Jun-17 15-Jul-17 Thinley Choizang

TEAM LEADER: LUNGAY WANGDI, ASSISTANT AUDIT OFFICER

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1

BTFEC, Grant No. NB0139 Y14: enhancing

Management efficiency of BWS through

integrated and participatory Approach

MoAF FA PLC P1 C2 18-Jul-16 22-Jul-16 06-Sep-16 Pema Wangdi

2

Integrated Eco-tourism program in Khoma

Gewog implemented by Bumdeling Wildlife

Sanctuary, Trashi Yangtse

MoAF FA PLC P1 C2 25-Jul-16 01-Aug-16 06-Sep-16 Dorji Wangchuk

3 Dzongkhag Administration, Trashiyangtse Dzongkhag FA LC & CD P1 A2 08-Aug-16 31-Aug-16 28-Feb-17 Lungay Wangdi

4 MAGIP Project, Trashiyangtse Dzongkhag MoAF FA PLC P1 C3 01-Sep-16 09-Sep-16 31-Jan-17 Lungay Wangdi

5 Gewog Administration, Boomdeling

Trashiyangtse Gewog FA LC & CD P1 C3 12-Sep-16 15-Sep-16 31-Jan-17 Pema Wangdi

6 Gewog Administration, Yangtse Trashiyangtse Gewog FA LC & CD P1 C3 19-Sep-16 21-Sep-16 31-Jan-17 Pema Wangdi

7 Gewog Administration, Ramjar Trashiyangtse Gewog FA LC & CD P1 C3 26-Sep-16 29-Sep-16 31-Jan-17 Dorji Wangchuk

8 Gewog Administration, Jamkhar Trashiyangtse Gewog FA LC & CD P1 C3 03-Oct-16 05-Oct-16 31-Jan-17 Dorji Wangchuk


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9 Geog Administration, Yalang, Trashiyangtse Gewog FA LC & CD P1 C3 06-Oct-16 13-Oct-16 31-Jan-17 Lungay Wangdi

10 Gewog Administration, Tomizhangsa,

Trashiyangtse Gewog FA LC & CD P1 C3 17-Oct-16 20-Oct-16 31-Jan-17 Lungay Wangdi

11 Gewog Administration, Toedtsho,

Trashiyangtse Gewog FA LC & CD P1 C3 24-Oct-16 27-Oct-16 31-Jan-17 Pema Wangdi

12 Gewog Administration, Khamdang,

Trashiyangtse Gewog FA LC & CD P1 C3 02-Nov-16 04-Nov-16 31-Jan-17 Pema Wangdi

13 Bailing HSS, Trashiyangtse AA FA CD P1 B3 05-Nov-16 08-Nov-16 31-Jan-17 Dorji Wangchuk

14 Tshenkharla Central School, Khamdang,

Trashiyangtse AA FA CD P1 B3 09-Nov-16 12-Nov-16 31-Jan-17 Dorji Wangchuk

15 HACT Audit of Sherubtse College, Kanglung AA CA Others 14-Nov-16 16-Nov-16 31-Jan-17 Lungay Wangdi

16 Thromde, Samdrup Jongkhar AA FA LC & CD P1 B3 28-Nov-16 23-Dec-16 31-Mar-17 Pema Wangdi

17 Divisional Forest Office, Trashigang MoAF FA LC P1 B1 28-Dec-16 13-Jan-17 28-Feb-17 Lungay Wangdi

18 Dzongkhag Court, Samdrup Jongkhar JUD FA LC P3 C2 16-Jan-17 23-Jan-17 24-Feb-17 Pema Wangdi

19 Trashiyangtse Institute of Zorig Chusum MoHCA FA LC P2 C2 30-Jan-17 10-Feb-17 15-Mar-17 Dorji Wangchuk

20 Drungkhag Court, Wamrong JUD FA LC P3 C2 13-Feb-17 18-Feb-17 20-Mar-17 Pema Wangdi

21 Drungkhag Court, Thrimshing JUD FA LC P3 C2 20-Feb-17 28-Feb-17 28-Mar-17 Dorji Wangchuk

22 Regional Office, DoR, Samdrup Jongkhar MoWHS FA LC P1 A3 06-Mar-17 15-Apr-17 15-May-17 Pema Wangdi

23 Dzong Conservation Project, Trashigang MoHCA FA PLC P1 A2 20-Apr-17 20-May-17 20-Jun-17 Lungay Wangdi

24 Electricity Service Division, Trashigang Corporation CA Others P2 B3 25-May-17 25-Jun-17 30-Jul-17 Lungay Wangdi

TEAM LEADER: DEEBA RAJ CHHETRI, SENIOR AUDITOR

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1 Dzongkhag Administration, Pemagatshel Dzongkhag FA LC P1 A1 26-Jul-16 31-Aug-16 15-Mar-17 Deeba Raj Chhetri


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2 MAGIP Project, Pemagatshel Dzongkhag MoAF FA PLC P1 C3 22-Aug-16 31-Aug-16 15-Mar-17 Neten Dorji

3 Gewog Administration Shumar,

Pemagatshel Gewog FA LC & CD P1 C3 01-Sep-16 06-Sep-16 15-Mar-17 Karma Sangay

4 Gewog Administration Zobel,

Pemagatshel Gewog FA LC & CD P1 C3 08-Sep-16 12-Sep-16 15-Mar-17 Deeba Raj Chhetri

5 Gewog Administration, Nanong,

Pemagatshel Gewog FA LC & CD P1 C3 13-Sep-16 16-Sep-16 15-Mar-17 Neten Dorji

6 Gewog Administration, Khar,

Pemagatshel Gewog FA LC & CD P1 C3 19-Sep-16 21-Sep-16 15-Mar-17 Karma Sangay

7 Gewog Administration, Yurung,

Pemagatshel Gewog FA LC & CD P1 C3 23-Sep-16 28-Sep-16 28-Feb-17 Deeba Raj Chhetri

8 Gewog Administration, Chhimoong,

Pemagatshel Gewog FA LC & CD P1 C3 29-Sep-16 04-Oct-16 15-Mar-17 Neten Dorji

9 Gewog Administration, Chongshing,

Pemagatshel Gewog FA LC & CD P1 C3 05-Oct-16 07-Oct-16 15-Mar-17 Karma Sangay

10 Gewog Administration, Dungmaed,

Pemagatshel Gewog FA LC & CD P1 C3 10-Oct-16 14-Oct-16 15-Mar-17 Deeba Raj Chhetri

11 Drungkhag Administration, Nganglam,

Pemagatshel Drungkhag FA LC P1 B2 17-Oct-16 21-Oct-16 15-Mar-17 Neten Dorji

12 Gewog Administration, Chhoekhorling,

Pemagatshel Gewog FA LC & CD P1 C3 24-Oct-16 26-Oct-16 15-Mar-17 Karma Sangay

13 Gewog Administration, Dechhenling,

Pemagatshel Gewog FA LC & CD P1 C3 27-Oct-16 29-Oct-16 15-Mar-17 Deeba Raj Chhetri

14 Gewog Administration, Norboogang,

Pemagatshel Gewog FA LC & CD P1 C3 31-Oct-16 02-Nov-16 15-Mar-17 Neten Dorji

15 Nganglam Central School, Pemagatshel AA FA CD P1 B3 07-Nov-16 10-Nov-16 15-Mar-17 Karma Sangay

16 Yelchen Central School, Pema Gatshel AA FA CD P1 B3 14-Nov-16 02-Dec-16 15-Mar-17 Neten Dorji

17 Regional Mithun Breeding Farm, Arong MoAF FA LC P2 C1 05-Dec-16 13-Dec-16 26-Jan-17 Karma Sangay


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18 Royal Bhutan Police, S/Jongkhar MoHCA FA LC P3 C1 15-Dec-16 23-Dec-16 15-Feb-17 Deeba Raj Chhetri

19 Royal Bhutan Police, Trashigang MoHCA FA LC P3 C1 26-Dec-16 06-Jan-17 28-Feb-17 Karma Sangay

20 Divisional Forest Office, S/J MoAF FA LC P1 B1 03-Feb-17 28-Feb-17 08-Apr-17 Karma Sangay

21

Electricity Services Division, Bhutan

Power Corporation Ltd., Samdrup

Jongkhar

Corporation CA Others P2 B1 01-Mar-17 24-Mar-17 30-Apr-17 Kingzang Chophel

22 Regional Office, DoR, Trashigang MoWHS FA LC P1 A3 27-Mar-17 29-Apr-17 05-Jun-17 Karma Sangay

23 Jigme Namgyel Engineering College,

Dewathang AA FA LC & CD P1 B1 01-May-17 31-May-17 07-Jul-17 Kingzang Chophel

24 Bumdeling Wildlife Sanctuary,

Trashiyangtshe MoAF FA LC P1 B2 01-Jun-17 30-Jun-17 15-Aug-17 Kingzang Chophel

TEAM LEADER: DECHEN LHENDUP, RESEARCH OFFICER

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1 Dzongkhag Administration, S/Jongkhar Dzongkhag FA LC & CD P1 A1 01-Aug-16 23-Aug-16 25-Feb-17 Phunstho Dorji

2 MAGIP Project, Samdrupjongkhar

Dzongkhag MoAF FA PLC P1 C3 19-Aug-16 24-Aug-16 15-Feb-17 Dechen Lhendup

3 Gewog Administration, Wangphoog,

S/Jongkhar Gewog FA LC & CD P1 C3 25-Aug-16 31-Aug-16 25-Feb-17 Namgay Tenzin

4 Gewog Administration, Gomdar,

S/Jongkhar Gewog FA LC & CD P1 C3 01-Sep-16 06-Sep-16 15-Feb-17 Phunstho Dorji

5 Gewog Administration, Orong,

S/Jongkhar Gewog FA LC & CD P1 C3 07-Sep-16 13-Sep-16 25-Feb-17 Dechen Lhendup

6 Gewog Administration, Dewathang,

S/Jongkhar Gewog FA LC & CD P1 C3 14-Sep-16 20-Sep-16 25-Feb-17 Namgay Tenzin


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Samdrupchhoeling Drungkhag FA LC P1 B2 22-Sep-16 26-Sep-16 25-Feb-17 Phunstho Dorji

8 Gewog Administration Phuentshogthang,

S/Jongkhar Gewog FA LC & CD P1 C3 27-Sep-16 01-Oct-16 15-Feb-17 Dechen Lhendup

9 Gewog Administration, Pemathang,

S/Jongkhar Gewog FA LC & CD P1 C3 02-Oct-16 05-Oct-16 15-Feb-17 Namgay Tenzin

10 Gewog Administration, Martshalla,

S/Jongkhar Gewog FA LC & CD P1 C3 06-Oct-16 11-Oct-16 25-Feb-17 Dechen Lhendup

11 Gewog Administration, Samrang,

S/Jongkhar Gewog FA LC & CD P1 C3 12-Oct-16 16-Oct-16 15-Feb-17 Namgay Tenzin


Jomotshangkha Drungkhag FA LC P1 B2 17-Oct-16 18-Oct-16 25-Feb-17 Phunstho Dorji

13 Gewog Administration, Langchenphug,

S/Jongkhar Gewog FA LC & CD P1 C3 19-Oct-16 22-Oct-16 15-Feb-17 Dechen Lhendup

14 Gewog Administration, Lauri, S/Jongkhar Gewog FA LC & CD P1 C3 23-Oct-16 25-Oct-16 15-Feb-17 Namgay Tenzin

15 Gewog Administration, Serthig,

S/Jongkhar Gewog FA LC & CD P1 C3 25-Oct-16 31-Oct-16 15-Feb-17 Phunstho Dorji

16 Dzong Construction Project, Pemagatshel MoHCA FA PLC P1 A2 07-Nov-16 04-Dec-16 17-Jan-17 Dechen Lhendup

17 Dzongkhag Court, Tashiyangtse JUD FA LC P3 C3 12-Dec-16 17-Dec-16 17-Jan-17 Phunstho Dorji

18 Revision of Conservation Mgt. Phongme MoAF FA LC P1 B2 26-Dec-16 08-Jan-17 08-Feb-17 Namgay Tenzin

19 Regional Trade & Industry Office,

S/Jongkhar including Regional Offices MoEA FA LC P2 B3 23-Jan-17 11-Feb-17 20-Mar-17 Phunstho Dorji

20 Technical Training Institute, Rangjung MoLHR FA LC P2 B2 20-Feb-17 11-Mar-17 20-Apr-17 Namgay Tenzin

21 Regional Agriculture Machinery Center,

Khagma MoAF FA LC P2 C1 20-Mar-17 08-Apr-17 15-May-17 Phunstho Dorji

22 RLDC, Khangma Corporation CA Others P2 B1 13-Apr-17 27-Apr-17 05-Jun-17 Namgay Tenzin

23 Dungsam Cement Corporation Ltd.,

Nganglam Corporation CA Others P1 A1 01-May-17 30-Jun-17 05-Aug-17 Phunstho Dorji


ISSAI BASED AUDITS

1. Divisional Forest Office, S/J

2. Regional Office, DoR, Trashigang

3. Bumdeling Wildlife Sanctuary, Trashiyangtshe

4. Regional Office, DOR, Samdrup Jongkhar

5. Dzong Conservation Project, Trashigang

6. Electricity Service Division, Trashigang

7. Regional Trade & Industry Office, S/Jongkhar including Regional Offices

8. Dungsam Cement Corporation Ltd., Nganglam

9. Regional Revenue and Customs Office, S/Jongkhar

10. Regional Immigration Office, Samdrup Jongkhar

11. Electricity Services Division, Bhutan Power Corporation Ltd., Trashiyangtse

RISK BASED AUDITS


2. Regional Office, DoR, Trashigang

3. Bumdeling Wildlife Sanctuary, Trashiyangtshe

4. Regional Office, DOR, Samdrup Jongkhar

5. Dzong Conservation Project, Trashigang

6. Electricity Service Division, Trashigang


8. Dungsam Cement Corporation Ltd., Nganglam

9. Regional Revenue and Customs Office, S/Jongkhar

10. Regional Immigration Office, Samdrup Jongkhar

11. Electricity Services Division, Bhutan Power Corporation Ltd., Trashiyangtse

AUDITS USING ARMS


2. Electricity Services Division, Bhutan Power Corporation Ltd., Samdrup Jongkhar

3. Jigme Namgyel Engineering College, Dewathang

4. Dzongkhag Court, Samdrup Jongkhar

5. Drungkhag Court, Wamrong


6. Drungkhag Court, Thrimshing


8. Technical Training Institute, Rangjung

9. Regional Agriculture Machinery Center, Khagma

10. RLDC, Khangma

11. Food Corporation of Bhutan, Regional Office, Samdrup Jongkhar (Including Depot S/J)

12. Sherubtse College, Kanglung

OFFICE OF THE ASSISTANT AUDITOR GENERAL (OAAG), TSIRANG

The Office of the Assistant Auditor General, Tsirang is mandated to audit all agencies under Dagana, Gasa, Punakha, Wangduephodrang, Sarpang and

Tsirang Dzongkhags. The agencies include Dzongkhags, Drungkhags & Gewogs Administration, Dzongkhag & Drungkhag Courts, Rabdeys & Shedras,

Regional & Branch Offices of Ministries, Departments, Corporations and Financial Institutions. During the year, the division will conduct 122 audits

including 112 Financial Audit, 9 Compliance Audit, 1 Performance Audit, 11 ISSAI Based Audits and 2 Risk Based Audits. The division has five Teams as

detailed bellow:

TEAM LEADER: DOPHU DUKPA, DEPUTY CHIEF AUDITOR

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1 Basochu Hydro Power Plant, Wangdue Corporation CA CD P2 B3 10-Jul-16 28-Jul-16 05-Sep-16 Dophu Dukpa

2 Dzongkhag Administration, Dagana MoHCA FA LC P1 A1 03-Aug-16 09-Sep-16 17-Mar-17 Rinzin Choda

3 Drujeygang Gewog MoHCA FA LC & CD P1 C3 12-Sep-16 14-Sep-16 17-Mar-17 Rinzin Choda

4 Drujegang HSS (Central School) AA FA LC P1 B3 15-Sep-16 04-Oct-16 21-Nov-16 Ugen Tenzin

5 Gesarling Gewog MoHCA FA LC & CD P1 C3 05-Oct-16 07-Oct-16 17-Mar-17 Ugen Tenzin

6 Gesarling MSS (Central School) MoHCA FA LC P1 B3 10-Oct-16 26-Oct-16 12-Dec-16 Rinzin Choda

7 Gozhi Gewog MoHCA FA LC & CD P1 C3 27-Oct-16 31-Oct-16 17-Mar-17 Ugen Tenzin

8 Karna Gewog MoHCA FA LC & CD P1 C3 02-Nov-16 04-Nov-16 20-Mar-17 Ugen Tenzin

9 Lagyab Gewog MoHCA FA LC & CD P1 C3 07-Nov-16 09-Nov-16 20-Mar-17 Dophu Dukpa

10 Khebisa Gewog MoHCA FA LC & CD P1 C3 10-Nov-16 15-Nov-16 20-Mar-17 Dophu Dukpa

11 Karmaling Gewog MoHCA FA LC & CD P1 C3 16-Nov-16 18-Nov-16 20-Mar-17 Rinzin Choda


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12 Lhamoi-Dzingkha Gewog MoHCA FA LC & CD P1 C3 21-Nov-16 23-Nov-16 22-Mar-17 Rinzin Choda

13 Nichula Gewog MoHCA FA LC & CD P1 C3 24-Nov-16 28-Nov-16 22-Mar-17 Ugen Tenzin

14 Drungkhag Administration, Lhamoi

Dzingkha, Dagana MoHCA FA LC P1 B3 29-Nov-16 09-Dec-16 22-Mar-17 Rinzin Choda

15 Tashiding Gewog MoHCA FA LC & CD P1 C3 12-Dec-16 14-Dec-16 22-Mar-17 Dophu Dukpa

16 Tsangkha Gewog MoHCA FA LC & CD P1 C3 15-Dec-16 19-Dec-16 24-Mar-17 Ugen Tenzin

17 Tsenda- Gang Gewog MoHCA FA LC & CD P1 C3 20-Dec-16 22-Dec-16 24-Mar-17 Dophu Dukpa

18 Tseza Gewog MoHCA FA LC & CD P1 C3 23-Dec-16 27-Dec-16 24-Mar-17 Dophu Dukpa

19 Dorona Gewog MoHCA FA LC & CD P1 C3 28-Dec-16 30-Dec-16 24-Mar-17 Ugen Tenzin

21 Regional Immigration Office, Gelephu MoHCA FA LC P2 B2 08-Jan-17 27-Jan-17 03-Mar-17 Ugen Tenzin

22 Army Welfare Project, Gelephu Corporation FA Others P3 B2 13-Feb-17 24-Feb-17 22-Apr-17 Rinzin Choda

23 RNR - Research Development Centre,

Bhur MoAF FA LC P2 C1 27-Feb-17 10-Mar-17 17-May-17 Dophu Dukpa

24 National Piggery Development Centre,

Gelephu MoAF FA LC P3 C1 13-Mar-17 14-Apr-17 13-Jun-17 Ugen Tenzin

25 Regional Office, DoR, Sarpang MoWHS FA LC P1 A2 01-May-17 09-Jun-17 07-Aug-17 Rinzin Choda

26 Bhutan National Bank, Bajothang Corporation CA CD P3 C3 13-Jun-17 17-Jun-17 18-Jul-17 Rinzin Choda

TEAM LEADER: GEM DORJI, ASSISTANT AUDIT OFFICER

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1 Damphu HSS (Central School) AA FA LC P1 B3 11-Jul-16 27-Jul-16 12-Sep-16 Chhegye Norbu

2 Dzongkhag Administration,

Tsirang Dzongkhag FA LC P1 A2 01-Aug-16 09-Sep-16 15-Feb-17 Gyapchu

3 Barshong Gewog Administration Gewog FA LC & CD P1 C3 12-Sep-16 14-Sep-16 20-Feb-17 Gem Dorji

4 Patshaling Gewog Administration Gewog FA LC & CD P1 C3 15-Sep-16 19-Sep-16 20-Feb-17 Gem Dorji

5 Dunglagang Gewog Gewog FA LC & CD P1 C3 20-Sep-16 22-Sep-16 20-Feb-17 Gem Dorji


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Administration

6 Gosaling Gewog Administration Gewog FA LC & CD P1 C3 26-Sep-16 28-Sep-16 20-Feb-17 Gem Dorji

7 Kikhorthang Gewog

Administration Gewog FA LC & CD P1 C3 29-Sep-16 03-Oct-16 24-Feb-17 Gyapchu

8 Mendrelgang Gewog

Administration Gewog FA LC & CD P1 C3 04-Oct-16 07-Oct-16 24-Feb-17 Gyapchu

9 Sergithang Gewog Administration Gewog FA LC & CD P1 C3 10-Oct-16 12-Oct-16 24-Feb-17 Gyapchu

10 Phuntenchu Gewog

Administration Gewog FA LC & CD P1 C3 13-Oct-16 17-Oct-16 24-Feb-17 Gyapchu

11 Rangthangling Gewog

Administration Gewog FA LC & CD P1 C3 18-Oct-16 21-Oct-16 28-Feb-17 Chhegye Norbu

12 Tsirangtoe Gewog Administration Gewog FA LC & CD P1 C3 24-Oct-16 28-Oct-16 28-Feb-17 Chhegye Norbu

13 Tsholingkhar Gewog

Administration Gewog FA LC & CD P1 C3 02-Nov-16 04-Nov-16 28-Feb-17 Chhegye Norbu

14 Shemjong Gewog Administration Gewog FA LC & CD P1 C3 07-Nov-16 10-Nov-16 28-Feb-17 Chhegye Norbu

15 Mendrelgang Central School AA FA LC P1 B3 14-Nov-16 30-Nov-16 10-Feb-17 Gyapchu

16 Bhutan Hydropower Services

Limited, Jigmeling Corporation CA CD P1 B1 05-Dec-16 30-Dec-16 10-Mar-17 Gem Dorji

17 Royal Manas National Park,

Gelephu MoAF FA LC P1 A3 02-Jan-17 31-Jan-17 11-Apr-17 Chhegye Norbu

18 Central Regional Referral

Hospital, Gelephu MoH FA LC P1 B1 13-Feb-17 17-Mar-17 25-May-17 Gyapchu

19 Dzongkhag Administration, Gasa Dzongkhag FA LC P1 A3 27-Mar-17 28-Apr-17 31-Jul-17 Gem Dorji

20 Khatoed Gewog Administration Gewog FA LC & CD P1 C3 01-May-17 03-May-17 31-Jul-17 Gem Dorji

21 Khamaed Gewog Administration Gewog FA LC & CD P1 C3 04-May-17 06-May-17 04-Aug-17 Gyapchu

22 Laya Gewog Administration Gewog FA LC & CD P1 C3 08-May-17 12-May-17 04-Aug-17 Chhegye Norbu

23 Lunana Gewog Administration Gewog FA LC & CD P1 C3 15-May-17 19-May-17 04-Jul-17 Gyapchu

24 Bjishong MSS (Central School) AA CA LC P1 B3 29-May-17 20-Jun-17 25-Aug-17 Gem Dorji


TEAM LEADER: DORJI NIMA, SENIOR AUDITOR

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1 Royal Bhutan Police, Division-VI, Tsirang Armed

Forces FA LC P2 C2 11-Jul-16 22-Jul-16 29-Aug-16 Dorji Nima

2 Vector Borne Disease Control Program,

Gelephu LC Account, Gelephu MoH FA LC P2 C2 25-Jul-16 02-Aug-16 26-Sep-16 Dorji Nima


Gelephu (GFATM Project), Gelephu MoH FA PLC P1 B1 03-Aug-16 16-Aug-16 26-Sep-16 Jamtsho


Gelephu (GoI Project), Gelephu MoH FA PLC P2 B2 17-Aug-16 26-Aug-16 26-Sep-16 Bikash Rai

5 Bhutan Development Bank Ltd., Branch

Office, Dagana FI PA CD P3 C3 05-Sep-16 16-Sep-16 28-Oct-16 Bikash Rai

6 Bhutan Telecom, Branch Office, Dagana Corporation CA CD P3 C3 19-Sep-16 23-Sep-16 03-Nov-16 Jamtsho

7 Dzongkhag Administration, Sarpang MoHCA FA LC P1 A2 10-Oct-16 18-Nov-16 21-Apr-17 Jamtsho

8 Chuzagang PS, Gelephu (Autonomous) AA FA CD P1 B3 21-Nov-16 25-Nov-16 6-Jan-17 Bikash Rai

9 Norbuling Central School, Sarpang AA FA LC P1 B3 28-Nov-16 9-Dec-16 20-Jan-17 Dorji Nima

10 Seng-Gey Gewog MoHCA FA LC & CD P1 C3 13-Dec-16 16-Dec-16 17-Mar-17 Bikash Rai

11 Gakidling Gewog MoHCA FA LC & CD P1 C3 19-Dec-16 21-Dec-16 14-Apr-17 Dorji Nima

12 Shompangkha Gewog MoHCA FA LC & CD P1 C3 22-Dec-16 26-Dec-16 15-Apr-17 Bikash Rai

13 Dekidling Gewog MoHCA FA LC & CD P1 C3 27-Dec-16 30-Dec-16 16-Apr-17 Jamtsho

14 Samtenling Gewog MoHCA FA LC & CD P1 C3 02-Jan-17 04-Jan-17 17-Apr-17 Bikash Rai

15 Chhudzom Gewog MoHCA FA LC & CD P1 C3 05-Jan-17 09-Jan-17 21-Apr-17 Jamtsho

16 Jigme Chhoeling Gewog MoHCA FA LC & CD P1 C3 11-Jan-17 13-Jan-17 21-Apr-17 Dorji Nima

17 Taraythang Gewog MoHCA FA LC & CD P1 C3 16-Jan-17 18-Jan-17 21-Apr-17 Jamtsho

18 Umling Gewog MoHCA FA LC & CD P1 C3 19-Jan-17 21-Jan-17 21-Apr-17 Dorji Nima

19 Chhuzaggang Gewog MoHCA FA LC & CD P1 C3 23-Jan-17 25-Jan-17 24-Apr-17 Bikash Rai

20 Serzhong Gewog MoHCA FA LC & CD P1 C3 26-Jan-17 28-Jan-17 25-Apr-17 Bikash Rai

21 Gelegphu Gewog MoHCA FA LC & CD P1 C3 30-Jan-17 2-Feb-17 26-Apr-17 Dorji Nima

22 Dungkhag Administration, Gelephu MoHCA FA LC P1 B1 13-Feb-17 3-Mar-17 27-Apr-17 Dorji Nima


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23 Royal Bhutan Police, Division-II, Punakha Armed

Forces FA LC P2 C2 06-Mar-17 31-Mar-17 05-May-17 Dorji Nima

24 Samtengang MSS (Central School) AA FA CD P1 B3 10-Apr-17 22-Apr-17 25-May-17 Bikash Rai

25 Phibsoo Wildlife Sanctuary, Sarpang MoAF FA LC P3 C2 02-May-17 20-May-17 07-Jul-17 Bikash Rai

26 Dzong Reconstruction Project, Wangdue MoHCA FA PLC P1 A3 23-May-17 23-Jun-17 11-Aug-17 Dorji Nima

TEAM LEADER: CHENCHO TSHERING, DEPUTY CHIEF AUDITOR

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1 Dagachu Hydro Power Corporation Corporation CA Imprest P1 A2 10-Jul-16 27-Jul-16 16-Sep-16 Chhimi Tenzin

2 Dagana Rabdey AA FA Imprest P3 C3 28-Jul-16 10-Aug-16 23-Sep-16 Kinzang Choephel

3 Jigme Dorji National Park, Damji, Gasa MoAF FA LC P1 B1 15-Aug-16 26-Aug-16 10-Nov-16 Chhimi Tenzin

4

Strengthening Resources monitoring,

Patrolling and Service Delivery (HANAS

Project -FIC 2986), Damji, Gasa

MoAF FA PLC P1 C3 29-Aug-16 09-Sep-16 10-Nov-16 Chencho Tshering

5

Sustainable management of resources

through intergrated participation of

communities (HANAS Project -FIC 4005),

Gasa

MoAF FA PLC P1 C3 12-Sep-16 23-Sep-16 10-Nov-16 Kinzang Choephel

6 Dzongkhag Administration, Punakha Dzongkhag FA LC P1 A2 10-Oct-16 11-Nov-16 030-Mar-17 Chencho Tshering

7 Barp Gewog Administration Gewog FA LC P1 C3 13-Nov-16 16-Nov-16 07-Apr-17 Kinzang Choephel

8 Chhuboog Gewog Administration Gewog FA LC P1 C3 17-Nov-16 20-Nov-16 07-Apr-17 Chhimi Tenzin

9 Dzomi Gewog Administration Gewog FA LC P1 C3 21-Nov-16 23-Nov-16 07-Apr-17 Chencho Tshering

10 Goenshari Gewog Administration Gewog FA LC P1 C3 24-Nov-16 26-Nov-16 12-Apr-17 Kinzang Choephel

11 Guma Gewog Administration Gewog FA LC P1 C3 28-Nov-16 30-Nov-16 12-Apr-17 Chhimi Tenzin

12 Lingmukha Gewog Administration Gewog FA LC P1 C3 01-Dec-16 04-Dec-16 12-Apr-17 Chencho Tshering

13 Toedwang Gewog Administration Gewog FA LC P1 C3 05-Dec-16 07-Dec-16 14-Apr-17 Kinzang Choephel


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14 Kabjisa Gewog Administration Gewog FA LC P1 C3 08-Dec-16 11-Dec-16 14-Apr-17 Chhimi Tenzin

15 Shengana Gewog Administration Gewog FA LC P1 C3 12-Dec-16 15-Dec-16 14-Apr-17 Chencho Tshering

16 Talo Gewog Administration Gewog FA LC P1 C3 16-Dec-16 19-Dec-16 18-Apr-17 Kinzang Choephel

17 Toebesa Gewog Administration Gewog FA LC P1 C3 20-Dec-16 23-Dec-16 18-Apr-17 Chhimi Tenzin

18 Punakha HSS (Central School) AA FA LC P1 B3 26-Dec-16 11-Jan-17 20-Apr-17 Kinzang Choephel

19 Bhutan Postal Corporation (Central

Region), Gelephu Corporation CA CD P2 B2 16-Jan-17 05-Feb-17 24-Apr-17 Chhimi Tenzin

20 Regional Office, BPC, Gelephu (incl 5

Division) CA CD P2 B2 13-Feb-17 09-Mar-17 28-Apr-17 Chencho Tshering

21 Regional Agriculture Machinery Centre,

Bhur, Gelephu-(RBA) MoAF FA CD P2 C2 13-Mar-17 14-Apr-17 20-May-17 Chhimi Tenzin

22 Regional Agriculture Machinery Centre,

Bajothang-(RBA) MoAF FA CD P2 C3 17-Apr-17 15-May-17 16-Jun-17 Chhimi Tenzin

23 Regional Office, DoR, Lobesa MoWHS FA LC P1 A2 17-May-17 16-Jun-17 17-Jul-17 Chencho Tshering

24 Dechentshemo MSS (Central School)-

Punakha AA FA LC P1 B3 19-Jun-17 30-Jun-17 31-Jul-17 Chhimi Tenzin

TEAM LEADER: SONAM, AUDIT OFFICER

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1 College of Natural Resources, RUB, Lobesa

(CD), Punakha AA FA CD P1 B1 10-Jul-16 05-Aug-16 14-Oct-16 Migma Sherpa

2 Development of Infrastructure and

Teaching at CNR, Lobesa, Punakha AA FA PLC P1 C1 08-Aug-16 26-Aug-16 14-Oct-16 Migma Sherpa

3 Gasa Dzong Conservation Project MoHCA FA PLC P1 B1 04-Sep-16 07-Oct-16 25-Nov-16 Sonam

4 ESD, Bhutan Power Corporation, Punakha Corporation CA Imprest P2 B2 16-Oct-16 18-Nov-16 27-Jan-17 Sonam

5 Regional Revenue & Customs Office, MoF FA LC & P1 A3 28-Nov-16 30-Dec-16 28-Jan-17 Sonam


Gelephu, Sarpang Revenue

6 Gelephu Thromde, Gelephu AA FA LC P1 A2 09-Jan-17 03-Feb-17 23-Mar-17 Kinzang Choephel

7 Athang Gewog MoHCA FA LC & CD P1 C3 13-Feb-17 17-Feb-17 20-Jul-17 Sonam

8 Bjednag Gewog MoHCA FA LC & CD P1 C3 20-Feb-17 03-Mar-17 20-Jul-17 Migma Sherpa

9 Darkar Gewog MoHCA FA LC & CD P1 C3 06-Mar-17 08-Mar-17 20-Jul-17 Migma Sherpa

10 Dangchhu Gewog MoHCA FA LC & CD P1 C3 09-Mar-17 13-Mar-17 24-Jul-17 Sonam

11 Gangteng Gewog MoHCA FA LC & CD P1 C3 14-Mar-17 16-Mar-17 24-Jul-17 Sonam Tenzin

12 Gase Tshogongm Gewog MoHCA FA LC & CD P1 C3 17-Mar-17 21-Mar-17 24-Jul-17 Migma Sherpa

13 Gase Tshowogm Gewog MoHCA LC & CD P1 C3 22-Mar-17 24-Mar-17 26-Jul-17 Sonam Tenzin

14 Kazhi Gewog MoHCA FA LC & CD P1 C3 27-Mar-17 29-Mar-17 26-Jul-17 Migma Sherpa

15 Nahi Gewog MoHCA FA LC & CD P1 C3 30-Mar-17 03-Apr-17 28-Jul-17 Sonam

16 Nyishog Gewog MoHCA FA LC & CD P1 C3 04-Apr-17 06-Apr-17 28-Jul-17 Migma Sherpa

17 Phangyuel Gewog MoHCA FA LC & CD P1 C3 07-Apr-17 11-Apr-17 28-Jul-17 Sonam Tenzin

18 Phobji Gewog MoHCA FA LC & CD P1 C3 12-Apr-17 18-Apr-17 28-Jul-17 Sonam

19 Ruebisa Gewog MoHCA FA LC & CD P1 C3 19-Apr-17 05-May-17 30-Jul-17 Sonam Tenzin

20 Saephoog Gewog MoHCA FA LC & CD P1 C3 08-May-17 12-May-17 30-Jul-17 Migma Sherpa

21 Thedtsho Gewog MoHCA FA LC & CD P1 C3 15-May-17 03-Jun-17 30-Jul-17 Sonam Tenzin

22 Gaselo MSS (Central School), Wangdue AA FA CD P1 B3 05-Jun-17 16-Jun-17 08-Aug-17 Migma Sherpa

ISSAI BASED AUDITS

1. Bjednag Gewog Administration

2. Ruebisa Gewog Administration

3. Thedtsho Gewog Administration

4. Regional Agriculture Machinery Centre, Bhur, Gelephu

5. Regional Agriculture Machinery Centre, Bajothang

6. Royal Bhutan Police, Division-II, Punakha

7. Dzong Reconstruction Project, Wangdue

8. Central Regional Referral Hospital, Gelephu

9. Bjishong MSS (Central School)

10. National Piggery Development Centre, Gelephu

11. Regional Office, DoR, Sarpang


RISK BASED AUDITS

1. Regional Agriculture Machinery Centre, Bhur, Gelephu

2. Regional Agriculture Machinery Centre, Bajothang

revised annual audit schedule 2016-2017 plan/revised annual audit... · corporation fa p1 a1...

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