For Bhutan’s Royal Audit Authority (RAA), 2025 was marked by remarkable achievements in public accountability, financial integrity, infrastructure quality, and governance. With this, it has reinforced transparency in the management of public resources and strengthened confidence in the country’s institutions, signaling a major leap forward in good governance.
In 2025, the RAA conducted and certified a total of 454 accounts, ensuring rigorous oversight of government finances. These audits resulted in cost savings of Nu 184.458 million, including Nu 175.304 million recovered through cash book reconciliations, Nu 6.325 million refunded to the Asian Development Bank, Nu 2.440 million adjusted from construction bills for the 65-Bedded Mother and Child Hospital in Mongar, and Nu 0.338 million recovered from the Mangdechhu Hydropower Project in Trongsa. These recoveries not only safeguarded public funds but also highlighted the Authority’s effectiveness in ensuring financial discipline.
Beyond fiscal recoveries, the audits reinforced accountability across government agencies. The RAA recommended 150 actions against 95 officials, with 31 measures implemented across 28 agencies by mid-2025, reflecting ongoing efforts to strengthen internal controls. Infrastructure quality was also a key focus, with 44 defective works identified and rectified across 19 agencies, covering farm roads, drainage systems, irrigation channels, and fencing, ensuring that public infrastructure met national standards.
Legal and administrative reforms were another major area of progress. Seven cases were referred for legal action, asset records were updated in the Government Inventory Management System, and nine incomplete projects were completed across six agencies. These steps enhanced operational efficiency while fostering a culture of accountability within the public sector.
The RAA also issued two major performance audit reports, one on Water, Sanitation, and Hygiene (WASH) facilities in Thimphu government schools and another on the Civil Society Organisation Authority. The WASH audit, presented to His Majesty the King, the Prime Minister, and other key stakeholders, revealed gaps in adequacy, accessibility, functionality, and inclusiveness of facilities across 20 schools. The report recommended a nationwide assessment and provided strategic guidance to the Ministry of Education and Skills Development, Thimphu Thromde, and other agencies. Its recommendations helped schools adopt better strategies for maintaining and operating WASH facilities, laying the foundation for safer and healthier learning environments.
Financial and compliance audits further bolstered transparency. In 2025, the RAA conducted 304 financial audits with 94% coverage and 79 compliance audits with 84% coverage, issuing all reports promptly—100% of financial audits within three months and compliance audits within six months. The Authority also supervised statutory audits of 60 corporations, 90 outsourced audits, and conducted quality assurance reviews, achieving a compliance rate close to 70%. Over 24,200 Audit Clearance Certificates were issued to civil servants, contractors, and officials, reinforcing accountability by ensuring only those with clear records could access institutional privileges.
Strengthening inter-agency collaboration was another highlight. The third Tripartite Meeting between the RAA, Anti-Corruption Commission (ACC), and Office of the Attorney General (OAG), held in March in Panbang, Zhemgang, led to the signing of a Memorandum of Understanding, the launch of a new Referral Platform for case sharing, and the development of a centralized Data Sharing System. These initiatives enhanced real-time information exchange, improved enforcement, and formalized cooperation, marking a major step toward institutional synergy.
As 2025 concludes, the RAA’s achievements reflect an unwavering commitment to governance, transparency, and accountability. From strengthening financial management and auditing infrastructure quality to enhancing legal and administrative frameworks and fostering inter-agency collaboration, the Authority has set a strong foundation for future reforms.
Bhutan’s journey toward sustainable development and good governance continues, guided by the RAA’s dedication to protecting public resources, promoting integrity, and ensuring that government efforts translate into tangible benefits for all citizens.
Sherab Dorji
From Thimphu
