The OAG is the Supreme Audit Institution of the Central Tibetan Administration. Our mandate, derived from the Article 106 of the Charter of Tibetans in Exile 1991, is to audit the accounts of all CTA departments, autonomous bodies, and settlements offices to ensure that public funds are managed with economy, efficiency, and effectiveness.

Yes. To ensure impartial auditing, the OAG operates independently of the executive branch (Kashag). The Auditor General is appointed by the Tibetan Parliament-in-Exile, ensuring our autonomy to report without fear or favor.

The OAG submits its audit reports directly to the Tibetan Parliament-in-Exile (TPiE). These reports are then reviewed by the Public Accounts Committee (PAC) to ensure that the executive bodies take corrective action on our findings.

Our audit reports for the Tibetan Parliament-in-Exile are prepared in Tibetan.

The OAG audits:

• All seven major departments of the CTA (e.g., Religion, Home, Finance, Education, Security, Information, Health).
• Autonomous bodies (e.g., Library of Tibetan Works and Archives, Tibetan Medical and Astro Institute).
• Tibetan Settlements and Welfare Offices across India, Nepal, and Bhutan.
• Offices of Tibet (OOTs) abroad

For a detailed list, please refer to the Auditee Units section in the navigation menu.

The Office of the Auditor General (OAG) of CTA is audited by a committee appointed specifically for this purpose by the Tibetan Parliament-in-Exile (TPiE).

We primarily conduct:

• Financial Audits: Verifying that financial statements are accurate and reliable.
• Compliance Audits: Ensuring rules, regulations, and laws are followed.
• Performance Audits: Assessing whether CTA programs are achieving their goals efficiently and effectively.
• Test Audits: Selective auditing process where, instead of checking every single transaction, higher authorities decide on specific departments, months, or account heads to be examined in detail

Once the audit reports are tabled and discussed in the Tibetan Parliament-in-Exile, the findings become a matter of public record. Summaries or key findings are often made available to ensure transparency.

The OAG is a reporting body. We identify irregularities and recover overpayments, but we do not have judicial power. We recommend administrative or disciplinary actions to the relevant authorities and the Parliament based on our findings.