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Wondering about the different types of Supreme Audit Institutions, the way they function and their valuable work? Browse through the country pages to get a holistic picture of each SAI in regards to:

SAI: Bhutan

WB Economic Classification: Least Developed Countries
SAI Main Characteristics:

Type of SAI: Westminster model

Size: 244

Structure: 3 departments, regional offices for East, West, Central and South see organogram

Strategic Plan: 2020-25

Website: bhutanaudit.gov.bt

རྒྱལ་གཞུང་རྩིས་ཞིབ་དབང་འཛིན།

Royal Audit Authority


Capacity development activities

Projects registered in the SAI Capacity database

Ben. level
Project name
Status
Global
Stronger SAIs for improved transparency, accountability, oversight of public finance governance and service delivery and for sustainable development
Ongoing
Source of funding European Commission
Total budget (in US $) $ 3301699
Duration from 2019-07-01
Duration to 2023-12-31
Support Categories covered
Global
IDI Work stream Relevant SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Global Foundations Unit
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Professional SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Independent SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Well Governed SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
Contract between the MFA, Ireland (rep by Irish Aid) and INTOSAI Development Initiative (IDI)
Ongoing
Source of funding Government of Ireland
Total budget (in US $) $ 551000
Duration from 2022-01-01
Duration to 2023-12-31
Support Categories covered
Global
Strengthening Public External Audit 2023-2026
Ongoing
Source of funding Government of Canada
Total budget (in US $) $ 2850000
Duration from 2023-03-31
Duration to 2026-03-31
Support Categories covered Institutional capacity – SAI Independence, Institutional gender capacity, Audit of gender issues or Sustainable Development Goal 5 audit, Sustainable Development Goals (SDG) audit, Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations, Other form of support
Regional
ASOSAI Seminar on "Challenges in IT Audit and How to Deal with them" (Virtual, February 2023)
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1000
Duration from 2023-02-07
Duration to 2023-02-15
Support Categories covered IT Audit
Regional
ASOSAI Seminar in 2020 on "Audit on Implementation of SDGs" and "SAI’s Responses to COVID-19"
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1000
Duration from 2020-12-01
Duration to 2020-12-04
Support Categories covered
Regional
Strengthening Performance Audit Capacity in Asia and the Pacific
Ongoing
Source of funding Asian Development Bank, IDI basket funds
Total budget (in US $) $ 1000000
Duration from 2022-11-03
Duration to 2025-12-31
Support Categories covered
Global
Audit of Strong & Resilient National Public Health Systems (linked to SDG 3.d)
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2020-06-01
Duration to 2023-12-31
Support Categories covered
Regional
Improving Project Implementation and Portfolio Performance in South Asia
Ongoing
Source of funding Asian Development Bank
Total budget (in US $) $ 2500000
Duration from 2019-10-29
Duration to 2024-09-30
Support Categories covered
Global
IDI/ Director General, Strategic Support Unit and Administration
Ongoing
Source of funding European Commission, Government of Austria, Government of Norway, Government of Sweden, Office of the Auditor General of Norway, Swedish National Audit Office, UK Department of International Development
Total budget (in US $) $ 4091114
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
Global
IDI/ Global Foundations
Ongoing
Source of funding European Commission, Government of Austria, Government of Ireland, Government of Norway, Government of Sweden, IDI basket funds, Office of the Auditor General of Norway, UK Department of International Development
Total budget (in US $) $ 3517886
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered External Stakeholder Relations, Other form of support
Global
IDI/Professional SAIs Workstream
Ongoing
Source of funding European Commission, Government of Canada, Government of Norway, Government of Sweden, IDI basket funds, UK Department of International Development
Total budget (in US $) $ 11217714
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
Global
IDI/Relevant SAIs Workstream
Ongoing
Source of funding
Total budget (in US $) $ 9687780
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other form of support
Global
IDI/Well-governed SAIs Workstream
Ongoing
Source of funding Government of Canada, IDI basket funds, Switzerland State Security for Economic Affairs (SECO)
Total budget (in US $) $ 15465406
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Institutional gender capacity, Organisational capacity, External Stakeholder Relations
Global
Supreme Audit Institutions Performance Measurement Framework (SAI PMF) Global Programme
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1461241
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations
Country
Multiannual Indicative Programme Bhutan
Ongoing
Source of funding European Commission
Total budget (in US $) $ 41300000
Duration from 2014-01-01
Duration to 2020-12-31
Support Categories covered
Regional
ASOSAI-sponsored Training Course on eLearning for Resource Persons
Completed
Source of funding ASOSAI
Total budget (in US $) $ 21200
Duration from 2019-02-04
Duration to 2019-07-12
Support Categories covered
Global
JICA knowledge Co-creation Program in 2019 on “Government Audit on Public Construction Works”
Completed
Source of funding Japan International Cooperation Agency (JICA)
Total budget (in US $) $ 69300
Duration from 2019-07-04
Duration to 2019-07-26
Support Categories covered Other Specialized Audits
Regional
ASOSAI Capacity Development Program on "Audit on Implementation of Sustainable Development Goals" in 2021-2022
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1229.75
Duration from 2021-08-23
Duration to 2022-10-27
Support Categories covered Sustainable Development Goals (SDG) audit, Performance audit
Country
Strengthening the Professional Capacity of the Royal Audit Authority for Better Governance
Completed
Source of funding Government of Austria
Total budget (in US $) $ 210527
Duration from 2018-04-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, Performance audit, Other Specialized Audits
Global
Effective Institutions Platform Engagement Practices Between Supreme Audit Institutions and External Actors: Mechanisms, Risks and Benefits
Completed
Source of funding
Total budget (in US $) $
Duration from 2013-02-01
Duration to 2017-08-01
Support Categories covered
Global
IDI/Auditing Sustainable Development Goals (SDGs) 2016-2019
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1453324
Duration from 2016-03-01
Duration to 2019-12-31
Support Categories covered
Global
IDI/3i Programme (ISSAI Implementation Initiative) 2012-2019
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 4520452
Duration from 2012-01-01
Duration to 2019-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
Global
IDI/Enhancing eLearning Capacity programme 2015-2020
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 1191902
Duration from 2015-01-01
Duration to 2020-12-30
Support Categories covered Organisational capacity
Global
IDI/SAIs engaging with stakeholders programme 2015-2020
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 2121207
Duration from 2015-01-01
Duration to 2020-12-31
Support Categories covered Organisational capacity, External Stakeholder Relations
Global
IDI/SAI Young Leaders Programme 2017-2018
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 695468
Duration from 2017-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity
Global
IDI/Audit of Lending and Borrowing Frameworks -ALBF 2013-2017
Completed
Source of funding Government of Norway, IDI basket funds
Total budget (in US $) $ 1532308
Duration from 2013-10-02
Duration to 2017-12-31
Support Categories covered Performance audit, Other Specialized Audits
Global
INTOSAI Peer Reviews on Independence 2015-2017
Completed
Source of funding Government of Austria
Total budget (in US $) $ 334000
Duration from 2015-03-01
Duration to 2018-06-30
Support Categories covered Other Specialized Audits, External Stakeholder Relations, Other form of support
Country
Support for Audit Resource Management Bhutan
Completed
Source of funding
Total budget (in US $) $ 675000
Duration from 2010-12-13
Duration to 2013-12-31
Support Categories covered Organisational capacity
Country
Bhutan -Institutional Development of the Royal Audit Authority (RAA) in Delivering Performance Audit (July 2014-June 2017)
Ongoing
Source of funding SAI Capacity Development Fund SAI CDF
Total budget (in US $) $ 700000
Duration from 2014-09-01
Duration to 2018-06-30
Support Categories covered Performance audit
Global
IDI/Support to INTOSAI Capacity Building Committee (CBC) 2012-2017
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1068681
Duration from 2012-04-15
Duration to 2017-12-01
Support Categories covered Organisational capacity, Other form of support
Country
Bhutan -Capacity Development of Royal Audit Authority Bhutan, 2012-2015
Ongoing
Source of funding Government of Austria
Total budget (in US $) $ 433014
Duration from 2012-10-01
Duration to 2017-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations
Regional
ASOSAI -The Regional Initiative of ASOSAI on Promoting the Value and Benefits of Adopting the International Standards for Supreme Audit Institutions (ISSAIs) 2012-2016
Completed
Source of funding Incorporated into the ISSAI Implementation Initiative, World Bank funded, delivered by IDI
Total budget (in US $) $ 327285
Duration from 2012-04-01
Duration to 2015-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, External Stakeholder Relations
Global
IDI E-learning Course on Risk Based Approach to Financial Audit 2012-2013
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 144400
Duration from 2012-01-01
Duration to 2013-12-31
Support Categories covered Financial audit
Global
IDI/INTOSAI WGEA Environmental Audit Programme 2010-2011
Completed
Source of funding Government of Norway
Total budget (in US $) $ 723000
Duration from 2010-05-01
Duration to 2011-06-30
Support Categories covered Performance audit, Other Specialized Audits

SAI Performance

SAI PMF Assessments

PEFA Assessments

(Indicators related to SAI are indicators 29.2,30,31)[2010-06-30][2016-09-30]

Open Budget Index

(Questions related to SAI are questions AR, 97-102, 118-124, 139-142)