Capacity Development of Royal Audit Authority Bhutan



Contract partner: GNHC / RGoB - Gross National Happiness Commission - Royal Government of BhutanCountry: Bhutan Funding amount: € 386.620,00Project start: 01.10.2012End: 31.12.2017

Short Description:

Overall goal


The project aims at enhancing professionalism in the delivery of audit services. The development of 22 Audit Manuals and two policy documents will ensure consistency in audit methodologies, in quality and approaches across the board. 163 Auditors will receive on the job training on newly 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.

Austria is supporting Bhutan in her 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.

project number2702-00/2012
source of fundingOEZA
sector Staatsführung & Zivilgesellschaft, allgemein
tied
modality
marker
  • Policy marker: are used to identify, assess and facilitate the monitoring of activities in support of policy objectives concerning gender equality, aid to environment, participatory development/good governance, trade development and reproductive, maternal, newborn and child health. Activities targeting the objectives of the Rio Conventions include the identification of biodiversity, climate change mitigation, climate change adaptation, and desertification.
    • 1= policy is a significant objective of the activity
    • 2= policy is the principal objective of the activity
  • Donor/ source of funding: The ADA is not only implementing projects and programmes of the Austrian Development Cooperation , but also projects funded from other sources and donors such as
    • AKF - Foreign Disaster Fund of the Austrian federal government
    • BMLFUW - Federal Ministry for Agriculture, Forestry, Environment and Water
    • EU - Funds of the European Commission
    • Others - various other donors are listed in ADA’s annual business report.
  • Type of Aid – Aid modalities: classifies transfers from the donor to the first recipient of funds such as budget support, core contributions and pooled programmes and funds to CSOs and multilateral organisations, project-type interventions, experts and other technical assistance, scholarships and student costs in donor countries, debt relief, administrative costs and other in-donor expenditures.
  • Purpose/ sector code: classifies the specific area of the recipient’s economic or social structure, funded by a bilateral contribution.
  • Tied/Untied: Untied aid is defined as loans and grants whose proceeds are fully and freely available to finance procurement from all OECD countries and substantially all developing countries. Transactions are considered tied unless the donor has, at the time of the aid offer, clearly specified a range of countries eligible for procurement which meets the tests for “untied” aid.