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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
Revised Annual Audit Schedule 2016-2017 Page 2
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 2016-2017 Page 3
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
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
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
Revised Annual Audit Schedule 2016-2017 Page 4
Sl.
No. Name of Agency
Agency
Type Au
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Pri
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Start Date End Date Report
Issue Date Focal Person
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
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Pri
ori
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Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 5
TEAM LEADER: SONAM TSHOMO, AUDIT OFFICER
Sl.
No. Name of Agency Agency Type
Au
dit
Ty
pe
Pri
ori
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Ca
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Start Date End Date Report Issue
Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 6
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
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
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Ty
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Pri
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ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 7
Sl.
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Agency
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Start Date End Date Report
Issue Date Focal Person
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
Sl.
No Name of Agency
Agency
Type Au
dit
Ty
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Acc
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Start Date End Date Report
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
Revised Annual Audit Schedule 2016-2017 Page 8
Sl.
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Agency
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Start Date End Date Report
Issue Date Focal person
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
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
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Ty
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Pri
ori
ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 9
Sl.
No. Name of Agency
Agency
Type Au
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Ty
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Acc
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Sl.
No. Agency
Agency
Type Au
dit
Ty
pe
Acc
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Ty
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Pri
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Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 10
Sl.
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Agency
Type Au
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Ty
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Sl. No.
Name of Agency Agency Group A
ud
it
Ty
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Acc
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Ty
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Start date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 11
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
Sl. No. Name of Agency Agency Type Priority Category
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)
Revised Annual Audit Schedule 2016-2017 Page 12
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
Revised Annual Audit Schedule 2016-2017 Page 13
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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No. Name of Agencies
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Group Au
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Start Date End Date Report Issue
Date Focal person
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
Revised Annual Audit Schedule 2016-2017 Page 14
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Group Au
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Start Date End Date Report Issue
Date Focal person
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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No. Name of Agencies
Agency
Type Au
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Ty
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Acc
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Ty
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Pri
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 15
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No. Name of Agencies
Agency
Type Au
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 16
TEAM LEADER: KRISHNA PRAPAN ADHIKARI, SENIOR AUDIT OFFICER
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No. Name of Agency
Agency
Type Au
dit
Ty
pe
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Ty
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Start Date End Date Report Issue
Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 17
TEAM LEADER: SONAM PHUNTSHO, SENIOR AUDIT OFFICER
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No. Agencies
Agency
Type Au
dit
Ty
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Acc
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Ty
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Pri
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Start Date End Date Report
Issue Date Focal Person
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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No. Agencies
Agency
Type Au
dit
Ty
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Acc
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 18
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No. Agencies
Agency
Type Au
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 19
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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No. Name of Agency
Agency
Type Au
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Ty
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Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 20
TEAM LEADER: TSHEWANG TANDI, SENIOR AUDITOR
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No. Name of Agency
Agency
Type Au
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Ty
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Ty
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Start Date End Date Report Issue
Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 21
TEAM LEADER: PEMA CHODEN, AUDIT OFFICER
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Agency
Type Au
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Ty
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Ty
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Start Date End Date Report Issue
Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 22
TEAM LEADER: TASHI DEMA, ASSISTANT AUDIT OFFICER
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No. Name of Agency
Agency
Type Au
dit
Ty
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Ty
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ty
Ca
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Start Date End Date Report Issue
Date Focal Person
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
4 GoI funded Project Economic Stimulus
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
10 GoI funded Project Economic Stimulus
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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No. Name of Agency
Agency
Type Au
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Ty
pe
Acc
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 23
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Agency
Type Au
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Ty
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 24
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
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ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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)
Revised Annual Audit Schedule 2016-2017 Page 25
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
Sl. No. Name of Agency Agency Type
Au
dit
Ty
pe
Pri
ori
ty
Ca
teg
ory
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
Sl. No. Name of Agency Agency Type
Au
dit
Ty
pe
Pri
ori
ty
Ca
teg
ory
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
Revised Annual Audit Schedule 2016-2017 Page 26
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
Sl.
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Agency
Type Au
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Ty
pe
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ori
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Start Date End Date Report
Issue Date Focal Person
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
Sl.
No. Name of Agency Agency Type
Au
dit
Ty
pe
Pri
ori
ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 27
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
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
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Ty
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ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 28
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Agency
Type Au
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Ty
pe
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Ty
pe
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 29
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
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ory
Start Date End Date Report
Issue Date Focal Person
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
Sl.
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Agency
Type Au
dit
Ty
pe
Acc
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Ty
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ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 30
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
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ou
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Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
MoAF FA PLC P1 C2 17-Nov-16 23-Nov-16 13-Jan-17 Deki
19
HANAS funded Project "MB0141Y14, Enhance
Efficiency and Initiate Management of
Wangchuck Centennial Park, WCNP, Bumthang
MoAF FA PLC P1 C2 24-Nov-16 30-Nov-16 20-Jan-17 Deki
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
Revised Annual Audit Schedule 2016-2017 Page 31
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
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Issue Date Focal Person
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
Sl.
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Agency
Type Au
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Ty
pe
Acc
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Ty
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Pri
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ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 32
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Agency
Type Au
dit
Ty
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Ty
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Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 33
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Agency
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Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 34
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
Sl.
No. Name of Agency
Agency
Type Au
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Ty
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Ty
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Start Date End Date
Report
Issue
Date
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
Revised Annual Audit Schedule 2016-2017 Page 35
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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
Revised Annual Audit Schedule 2016-2017 Page 36
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No. Name of Agency
Agency
Type Au
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Ty
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Report
Issue
Date
Focal Person
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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No. Name of Agency
Agency
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Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 37
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Date Focal Person
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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Agency
Type Au
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Issue
Date
Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 38
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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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Agency
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Date Focal Person
1 Royal Court of Justice, Samtse
Dzongkhag JUD FA LC P2 C1 01-Feb-17 24-Feb-17 24-Mar-17 Tshering Wangdi
Revised Annual Audit Schedule 2016-2017 Page 39
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
Sl. No. Name of Agency Agency Type Priority Category
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
Revised Annual Audit Schedule 2016-2017 Page 40
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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No. Name of Agency
Agency
Type Au
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Ty
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 41
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Type Au
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Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 42
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Agency
Type Au
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Issue Date Focal Person
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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No Name of Agency
Agency
Type Au
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Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 43
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Issue Date Focal Person
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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No. Name of Agency
Agency
Type Au
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Ty
pe
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ou
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Ty
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Issue Date Focal Person
1 Dzongkhag Administration, Pemagatshel Dzongkhag FA LC P1 A1 26-Jul-16 31-Aug-16 15-Mar-17 Deeba Raj Chhetri
Revised Annual Audit Schedule 2016-2017 Page 44
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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
Revised Annual Audit Schedule 2016-2017 Page 45
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Sl.
No. Name of Agency
Agency
Type Au
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Ty
pe
Acc
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nt
Ty
pe
Pri
ori
ty
Ca
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Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 46
Sl.
No. Name of Agency
Agency
Type Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
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Start Date End Date Report
Issue Date Focal Person
7 Drungkhag Administration,
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
12 Drungkhag Administration,
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
Revised Annual Audit Schedule 2016-2017 Page 47
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
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
AUDITS USING ARMS
1. Divisional Forest Office, S/J
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
Revised Annual Audit Schedule 2016-2017 Page 48
6. Drungkhag Court, Thrimshing
7. Regional Trade & Industry Office, S/Jongkhar including Regional Offices
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
SL.
No. Name of Agencies
Agency
Type Au
dit
Ty
pe
Aco
un
t
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 49
SL.
No. Name of Agencies
Agency
Type Au
dit
Ty
pe
Aco
un
t
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Sl.
No. Name of Agencies Agency Type
Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 50
Sl.
No. Name of Agencies Agency Type
Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 51
TEAM LEADER: DORJI NIMA, SENIOR AUDITOR
Sl.
No. Name of Agencies
Agency
Type Au
dit
Ty
pe
Aco
un
t
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
3 Vector Borne Disease Control Program,
Gelephu (GFATM Project), Gelephu MoH FA PLC P1 B1 03-Aug-16 16-Aug-16 26-Sep-16 Jamtsho
4 Vector Borne Disease Control Program,
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
Revised Annual Audit Schedule 2016-2017 Page 52
Sl.
No. Name of Agencies
Agency
Type Au
dit
Ty
pe
Aco
un
t
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
SL.
No. Name of Agencies
Agency
Type Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 53
SL.
No. Name of Agencies
Agency
Type Au
dit
Ty
pe
Acc
ou
nt
Ty
pe
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Sl.
No. Name of Agencies
Agency
Type Au
dit
T
yp
e
Aco
un
t T
yp
e
Pri
ori
ty
Ca
teg
ory
Start Date End Date Report
Issue Date Focal Person
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
Revised Annual Audit Schedule 2016-2017 Page 54
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
Revised Annual Audit Schedule 2016-2017 Page 55
RISK BASED AUDITS
1. Regional Agriculture Machinery Centre, Bhur, Gelephu
2. Regional Agriculture Machinery Centre, Bajothang
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