Bhutan -Capacity Development of Royal Audit Authority Bhutan, 2012-2015

The project aims at enhancing professionalism in the delivery of audit services. The development of two policy documents and 22 audit manuals as well as the development of a policy document auditing from a gender perspective and corresponding audit manual will ensure consistency in audit methodologies, in quality and approaches across the board. 163 Auditors will receive on the job training on all developed manuals. Training of 10 trainers (ToT) will contribute to the sustainability of the project. Additionally peer exchange with partners in the region will contribute to the learning process and to the quality of the methodologies.
The output and outcome of this project will directly benefit the Royal Audit Authority and its employees in their professional performance. Also audited agencies and institutions will benefit from an objective and systematised approach. Other beneficiaries include Parliament, Public Accounts Committee, Local Governments and the citizens.
The Royal Audit Authority (RAA) as the Supreme Audit Institution (SAI) of Bhutan is responsible for the effective delivery of their constitutional mandate to audit and report on the economy, efficiency, and effectiveness in the use of public resources and to contribute towards good governance.

Providers of Support:
Austria is supporting Bhutan in its endeavours to strengthen good governance and the rule of law. The project is in line with the Austrian Country Strategy for Bhutan 2010 – 2013 as well as with the Audit Act of Bhutan 2006, the RAA Strategic Plan 2010-2015 and the RAA Human Resources Master plan 2013-2018.

The Office of the Comptroller and Auditor General of India has an existing MoU with SAI Bhutan focusing on the capacity development of SAI Bhutan, and is identified as a major implementing partner under this proposal. It has confirmed interest in meeting technical assistance and training components of this proposal, but has not been approached by SAI Bhutan nor the Austrian Development Agency.