History
The Office of the Auditor General (OAG) of the Central Tibetan Administration (CTA) was established in 1962 and functioned as an executive body headed by a Secretary under the Kashag (Cabinet), the Executive Head. In 1991, mandated by Article 106 of the Charter of the Tibetans in Exile, this office was commissioned as an autonomous body, accountable directly to His Holiness the Dalai Lama. According to the Charter and the Regulation of the Office of the Auditor General, the OAG has the power and responsibility to audit the accounts of all the CTA Departments and its subsidiaries, autonomous institutions that are fully or partly funded by CTA and self-funded autonomous institutions like co-operative societies, trading concerns, educational institutions, public health centers and hospitals and so forth that come under the purview of CTA. Since the Office of the Auditor General is the Supreme Audit Institution of CTA, its scope of audit is not restricted to financial audits only. It also has the power to conduct a value-for-money audit, systems audit, management audit, etc., as and when deemed necessary. So far, due to a shortage of manpower and lack of specialization in other fields of audit, we have been concentrating on financial and regulatory audits.
Appointment of Auditor General
The Office of the Auditor General is headed by an Auditor General, who was directly appointed by His Holiness the Dalai Lama, until his recent devolution of political power. The current Auditor General was appointed by the Tibetan Parliament-in-Exile as per the 2011 amended Charter. The Auditor General holds office for a term of five years or until he/she attains the age of 65, whichever is earlier.
Structure
The OAG carries out its responsibilities through its four offices. The Head Office is at Dharamshala and covers the audit units in and around Dharamshala up to Manali. The Bylakuppe branch established in 1990 looks after the audit of south and central India audit units. The Nepal branch established in 1993 covers the audit units that are in Nepal. The Dehradun branch established in 2003 looks after the units in Uttarakhand, Sirmaur District of Himachal Pradesh, Delhi, Ladakh and units in North East region of India. The office also deputes its staff to audit the accounts of nine Offices of Tibet in foreign countries. The overall administration of the OAG is headed by a Secretary and each branch is headed by one Deputy Secretary. For uniformity in auditing, we have brought out an audit manual and a dictionary of accounting terms.
Establishment of Audit Branch Offices
Due to human resource challenges and the increasing travel and time-related expenses associated with deputing auditors from Dharamshala to Southern India and Nepal, three branch offices were established to improve efficiency. first branch was opened in Bylakuppe (South India) in 1991, followed by a branch in Kathmandu (Nepal) in 1993, and another in the Dekyiling Tibetan Settlement, Dehradun, in 2003. The establishment of these three branches has significantly enhanced operational efficiency and effectively minimized administrative costs.
Furthermore, staff from the Central and Branch offices occasionally collaborate and provide mutual assistance in auditing the departments within their respective jurisdictions.
Office of the Auditor General remains steadfast in its commitment and efforts to ensure that every auditable unit is audited at least once every one to two years. Regarding the audit of Office of Tibet (OOT) branches abroad, the Auditor General and the Secretary consult to assign duties, providing opportunities to staff progressively based on their years of service and performance.
- A) OAG South Branch Office
The OAG South Branch Office located in Bylakuppe, South India, was established on 23 August, 1991, at the former “Hill View Guest House” belonging to the Lugsam Cooperative Society.
Initially, the office faced challenges due to limited space, operating out of a small office with only two small staff quarters. To address this, a mutual agreement was reached between the Department of Finance and OAG. In accordance with the requirements of the Office of the Auditor General (OAG), a new facility comprising one office and nine staff quarters was constructed. The office occupied these premises on a rental basis starting 1 April, 1996.
Pursuant to the directive from the Kashag Secretariat dated 1 June, 2004, full legal ownership and documentation for these buildings—previously leased to the OAG South branch by the Bylakuppe M/s Tibetan Feeds (under the Department of Finance)—were formally handed over to the Office of the Auditor General.
The property initially consisted of a two-story building and surrounding land measuring 120 feet in length and 58 feet in width. Furthermore, acting upon a request from this office, the Dickey Larsoe Cooperative Society generously resolved, via Board Resolution No. 2 dated 05 September, 2004, to donate an additional 10 feet of adjacent land free of cost.
Consequently, the total land area expanded to 130 feet in length and 58 feet in width. The premises are enclosed by a stone wall with a single main entrance gate. The land demarcation was approved by the local Panchayat, and the property was formally handed over to the OAG South Branch on 1 October, 2005.
Jurisdiction: This Branch Office is responsible for auditing units located in the South Zone of India, as well as Norgyeling (Bhandara), Phendeling (Mainpat), and Phuntsokling (Odisha) in Central India. - B) OAG Nepal Branch Office
The OAG Nepal Branch Office was initially established in 1993 within the premises of the Chorten (Stupa) Handicraft Center on a rental basis. Due to the necessity of relocating, the office moved to different locations starting 1 April, 1996, operating from Jawalakhel and later, Thamel.
On 1 October, 2001, a property located near the Great Boudhanath Stupa (Jarung Khashor), owned by Snow Lion Foundation, was acquired for NPR 2,800,000.00. Monthly installments of NPR 16,000.00 were paid towards this value. The property consisted of a two-story building on land measuring 6 Aana and 2 Paisa (Nepali land measurement units).
The Head Office secured funding to construct an additional floor on the building. Upon completion, the new Nepal Branch Office was formally inaugurated on 12 October, 2001. The ceremony was attended by the Chief Guest (the Representative of His Holiness in Nepal), along with heads of various Tibetan offices and accountants stationed in Nepal.
Subsequently, on 1 May, 2007, the Carpet Trading Company (CTC)—under the jurisdiction of the Department of Home—provided two rooms rent-free to serve as office space and document storage. Consequently, the branch office relocated to these premises, where it continues to operate to this day.
Jurisdiction: For several years, the Nepal Branch Office also conducted audits for the Central Tibetan Administration’s units in Kalimpong, Darjeeling, and Gangtok, as well as the North East region of India. This arrangement significantly reduced CTA expenditure and travel time. However, due to persistent difficulties encountered at the Indo-Nepal border, auditing these Indian regions from Nepal had to be discontinued.
Currently, this Branch Office is responsible for auditing all Tibetan Social Welfare units and departments located within Nepal. - C) OAG Dekyiling Branch Office
The OAG Dekyiling Branch Office was officially established on 28 May, 2003. Initially, until September 2008, it operated from “Grade III” Retired Staff Quarters of CTA civil servants.
Subsequently, starting from October 2008, the branch office was relocated to a hall above the Dekyiling Handicraft Center, which was made available on borrowed by the Settlement Office.
Construction of a permanent facility began on 8 January, 2008, and was completed and inaugurated on 25 March, 2010. The new building includes an office suite (comprising main and inner offices), a kitchen, and restrooms. Additionally, the construction included 8 family staff quarters, 3 bachelor staff quarters, and 1 guest house. The office currently operates from this location.
Jurisdiction: This Branch Office extends to auditing units situated in Dehradun and the Tibetan settlements within the Sirmaur District of Himachal Pradesh. It is also responsible for covering units in Delhi and Ladakh. Furthermore, the office oversees audits for Kalimpong, Darjeeling, and Gangtok, as well as various Tibetan settlements across the North East region of India.
Audit Process
As of today, the office has 47 well-educated and experienced staff for the job, allocated to the above four offices. OAG has to audit about 305 audit units, based mainly on the law of the host nation, laws and regulations passed by the Tibetan Parliament-in-Exile, executive orders of CTA, resolutions of the audit institutions, etc. At the head office, audit work has been bifurcated into two sections, i.e., civil account audit (audit of expenses and income of Paljor Office budget section) and outside audit (mostly audit of Non-Profit Organizations). At branches, it is all NPO and Co-operative audit. Accordingly, financial statements are drawn and an audit report is prepared by the field auditor and he/she then discusses it with the management of the unit. The field auditor has to present his financial statement and report in the presence of Joint Secretary, Additional Secretary, the Secretary and the Auditor General. They will cross-examine him/her for the audit he/she has done. Thereafter, the financial statement and audit report will be checked by the concerned Joint Secretary and Additional Secretary. The audit Report will be further checked by Secretary and the Auditor General. Only after completing these processes, the main copy of the financial statement and audit report signed by the Auditor General submitted to the concerned audit unit and a copy is sent to the office of the Cabinet Secretary and Head Office of the concerned audit unit for information and further action. The Public Accounts Committee (PAC) of the Tibetan Parliament-in-Exile reviews the audit report and makes the final decision on audit reports not complied with by the management. PAC is a committee of the Tibetan Parliament in Exile and all its members must be members of the Tibetan Parliament.
Training
The Regulation of the Office of the Auditor General specifically requires that 50% of the staff of OAG must be Bachelor of Commerce graduates and should have training in auditing. Therefore, with the kind approval of the Office of the Comptroller and Auditor General of India, New Delhi this office has conducted audit training for its new staff for 3 to 6 months six times under the Office of the Accountant General, Shimla Himachal Pradesh and once under the Office of the Accountant General, Bangalore Karnataka. Since there are 15 Co-operative Societies under CTA, the office has also conducted co-operative audit training for its staff at Sanjay Gandhi Regional Co-operative Training Centre, Chandigarh and under the Regional Institute of Co-operative Management, Bangalore. As we have to comply with the Income Tax Law of the host nation, it has become necessary that we know the basics of Indian Income Tax Law. For that also, so far, at different points in time, we have deputed six of our staff for one-year Income Tax Practitioner (ITP) training under K.N.Chandla & Co. Chartered Accountants, Shimla. This enabled us to help and guide our audit units in Income Tax related matters and the filing of their Annual Income Tax Returns. Since there is always development in the accounting and audit field of study, to keep our staff updated on the latest development, we organize a one to two week workshop usually every two years.
List of those who received Income Tax Audit Training.
| S.no | Name | Training Institute | Training Duration | Remarks | |
|---|---|---|---|---|---|
| 1 | Tsering Dhondup | KN Chandla & Co, Chartered Accountant, Shimla | 1989–1990 | Former Finance Minister (Kalon) of the Central Tibetan Administration | |
| 2 | Choeying | KN Chandla & Co, Chartered Accountant, Shimla | 1991–1992 | USA | |
| 3 | Sherab Dolma | KN Chandla & Co, Chartered Accountant, Shimla | 2000–2001 | USA | |
| 4 | Phurbu Choedak | KN Chandla & Co, Chartered Accountant, Shimla | 1/4/2004 to 31/3/2005 | Settlement Officer, Torsur (Herbertpur) | |
| 5 | Phuntsok Dolma | KN Chandla & Co, Chartered Accountant, Shimla | 1/8/2007 to 31/7/2008 | USA | |
| 6 | Tenzin Gaden | KN Chandla & Co, Chartered Accountant, Shimla | 1/10/2008 to 31/10/2009 | Deputy Secretary of OAG |
Detailed list of staff who attended the 6-month or 3-month Audit Training (AG Training) in Shimla and Bangalore.
| S.no | Staff Name | Current Location & Occupation | Remarks |
| First Training 1983 | |||
| 1 | Arya Pema Damdul | Canada | |
| 2 | Pema Kunsang | USA | |
| 3 | Wangchuk Phasur | Desung Drungche | Staff of Other Department |
| 4 | Sangyal Jampa | Deceased | Staff of Other Department |
| 5 | Jamyang Wangyal | USA | Staff of Other Department |
| 6 | Sonam Tashi | USA | Later Joined OAG |
| Second Training 1984 to 1985 | |||
| 7 | Jampa Choesang | USA | |
| 8 | Tsering Dhondup | Former Finance Kalon | Deceased on 7 September 2025 |
| 9 | Kelsang Phuntsok | USA | |
| 10 | Thutop | Deceased | |
| 11 | Tenzin Wangyal | Nepal | Staff of Other Department |
| 12 | Tsewang Rigzin | Canada | Staff of Other Department |
| Third Training 1987 to 1988 | |||
| 13 | Lhakpa Gyaltsen | 6th AG of OAG | Deceased 2 February 2025 |
| 14 | Ngawang Dakpa | USA | |
| 15 | Choephel Tsering | USA | |
| 16 | Nyima Tsering | USA | |
| 17 | Kunchok | Deceased | |
| Fourth Training 1991 to 1992 | |||
| 18 | Lhakpa Dorjee | ||
| 19 | Thupten Choephel | USA | Wife transferred to OOT US |
| 20 | Tsering Dolma | ||
| 21 | Tsering Yangchen | USA | |
| 22 | Yangchen Dolkar | USA | |
| 23 | Jampa Yangzom | USA | |
| Fifth Training 1995 to 1996 | |||
| 24 | Lobsang Tenzin | Canada | |
| 25 | Tenzin Namdak | USA | |
| 26 | Kelsang Dolkar | Canada | |
| 27 | Phurbu Choedak | ||
| 28 | Yeshi Choedon | USA | |
| 29 | Nyima Dorjee | Former Genzin Of OAG south Branch | |
| 30 | Nyima Dolma | Canada | |
| 31 | Namgyal Norbu | Canada | |
| 32 | Sangyal Rabten | USA | |
| 33 | Purbu Dhondup | Dhasa | Staff of Other Department |
| Sixth Training 01/11/2003 to 31/01/2004 | |||
| 34 | Tashi Topgyal | 7th AG of OAG | |
| 35 | Namgyal Damdul | Canada | |
| 36 | Thutop Namgyal | ||
| 37 | Samten Norbu | USA | |
| 38 | Tenzin Lhagyal | USA | |
| 39 | Tsering Tsomo | ||
| 40 | Pema Choedon | ||
| 41 | Tsering Wangchuk | USA | |
| 42 | Tashi Yangzom | France | |
| 43 | Thupten Yarphel | USA | |
| 44 | Yeshi Dhargyal | USA | |
| Seven Training 01/11/2008 to 31/01/2009 | |||
| 45 | Dudul Dorjee | Former Gangtok Settlement Officer | |
| 46 | Nyima Ngodup | Genzin of South OAG branch | |
| 47 | Lobsang Dorjee | USA | |
| 48 | Tsering Choedon | Australia | |
| 49 | Lobsang Norbu | ||
| 50 | Penpa | ||
| 51 | Penpa Bhuti | Belgium | |
| 52 | Thinley Wangdue | OOT Belguim | |
| 53 | Palden Tsering | ||
| 54 | Chemi Namgyal | ||
| 55 | Tenzin Kalden | ||
| 56 | Dorjee Wangdue | US | |
| 57 | Tenzin Namsey | Genzin OAG Nepal Branch | |
| 58 | Yeshi Choedon | ||
| 59 | Tenzin Choesang | ||
| 60 | Tenzin Shedhen | Joint Secretary of OAG | |
| 61 | Tenzin Tharchin | Swiss | |
| 62 | Tsering Dolma | ||
| 63 | Yeshi Dolma | Transferred to TVHA Cheif Accountant | |
| 64 | Tenzin Namkha | Transferred to OOT England | |
| 65 | Tenzin Youdon | USA | |
| 66 | Rinchen Youdon | ||
| 67 | Penpa Dolma | ||
| 68 | Kunchok Wangdue | Joint Secretary of OAG | |
| 69 | Tenzin Khewang | Dhasa | Deceased on july 2021 |
| 70 | Tenzin Lekyi | Swiss | |
Planning
Audit work starts where accounting work ends. Therefore, as the financial year of CTA is from 1st April to 31st March of the following year, to chalk out a one-year audit program and to discuss where to emphasize during the current year’s audit, a meeting of three branch heads and their assistants along with the Under Secretaries, Deputy Secretaries, Joint Secretaries, Additional Secretary, Secretary and Auditor General from Head Office is held every year in the month of March. The two Deputy Secretaries of the Head Office and the respective branch head prepare the audit schedule for each office and get it approved by the Secretary. Also, a meeting of all the audit staff is held every two years, to discuss how efficiently and effectively the audit work could be done and the administrative functioning of the office. Any suggestion on the general functioning of CTA is forwarded to the Cabinet Secretary.