The Bhutanese Royal Audit Authority (RAA) for the first time will review the judiciary systems and practices.
The review will be carried out between July 24 and September 4.
“The review will not, however, include judgments of the courts,” stated the letter that Auditor General Tshering Kezang wrote to Chief Justice Tshering Wangchuk on June 26.
RAA has deputed a four-member team with assistant auditor general Dechen Pelden as the team leader to review the judicial system.
The team started audit planning from June 26, which will conclude on July 17.
One of the auditors said that the team would start ground work during which auditors will focus on developing a detailed audit plan through extensive deliberation with the judiciary, particularly with those charged with governance.
To facilitate timely completion of the review, the RAA requested Chief Justice to instruct the entities concerned within the judiciary to provide all information, records or documents and render necessary assistance and cooperation to the audit team.
“It may also be apprised that in the course of developing detailed audit plan and subsequent performance of audit, the audit team will hold discussions, perform such other procedures, as may be appropriate and validate the facts and figures observed with relevant officials and members of the judiciary,” the letter stated.
The letter also stated that the review is being undertaken in keeping with the provisions enshrined in the Constitution and the Audit Act of Bhutan 2006.
The Constitution empowers RAA to audit the accounts of all departments and offices of the government including all offices in the Legislature and the Judiciary, all public authorities and bodies administering public funds, the police and the defence forces, as well as the revenues, public and other monies received, and the advances and reserves of Bhutan.