Forward from Office of the Auditor General
It is with great pride and responsibility that I present the Office of the Auditor General (OAG) Strategic Plan for 2024 to 2028. This document is the result of thorough consultations, analysis, and a clear understanding of the challenges and opportunities facing our institution. As the Secretary of the OAG, I am honoured to introduce this roadmap that will guide our efforts toward enhancing transparency, accountability, and efficiency in the auditing processes of the Central Tibetan Administration (CTA).
Since its establishment in 1962, the OAG has been tasked with upholding the highest standards of audit and financial oversight within the CTA. Over the years, we have grown and adapted to meet the evolving needs of our stakeholders, ensuring that we provide timely and reliable financial audits. In this strategic plan, we are setting out not only to maintain our core responsibilities but also to innovate and address the growing complexities of the audit process through capacity building, technological advancement, and the development of comprehensive internal systems.
This strategic plan identifies four key goals: conducting regular, professional audits; building the capacity of our staff; adopting advanced technologies; and enhancing our internal systems and processes. Achieving these goals will require the collective effort of every staff of the OAG, and collaboration with our partners within the CTA and beyond. We are confident that these strategies will ensure that the OAG continues to serve as a pillar of integrity and accountability within the Tibetan community.
I would like to extend my deepest gratitude to the National Democratic Institute [NDI] for their dedication and hard work in formulating this strategic plan. I am also grateful for the support of the CTA leadership, the Tibetan Parliament-in-Exile, and our international partners. Together, we are committed to fulfilling the vision and mission of the OAG, ensuring that we contribute meaningfully to the financial integrity and governance of the CTA.
I look forward to the successful implementation of this strategic plan, knowing that our efforts today will build a stronger, more transparent future for the Tibetan community in exile.
Introduction
Department Roles and Responsibilities
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, as per 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 the CTA and self-funded autonomous institutions like co-operative societies, trading concerns, educational institutions, public health centres and hospitals that comes under the purview of CTA. Since the Office of the Auditor General is the supreme audit institution of the 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 specialisation in other fields of audit, the OAG has been concentrating on financial and regulatory audits.
The Office of the Auditor General is headed by an Auditor General, who is directly appointed by His Holiness the Dalai Lama, until his recent devolution of power. The next Auditor General was appointed by the Tibetan Parliament-in-Exile (TPiE) as per the 2011 amended Charter. The Auditor General holds the office for a term of five years or until he/she attains the age of 65, whichever is earlier.
The OAG carries out its responsibilities through its four offices. The Head Office is in Dharamshala and covers the audit units in and around Dharamshala up to Manali. The Bylakuppe branch established in 1990 oversees the audit of south and central India audit units. The Nepal branch established in 1993 oversees the audit units that are in Nepal. The Dehradun branch established in 2003 oversees the units in Uttarakhand, Sirmur District of Himachal Pradesh, Delhi, Ladakh and all units in eastern 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.
The office has 47 well-educated and experienced staff, allocated to the above four offices. OAG must audit roughly 305 audit units, primarily based 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: civil account audit (audit of expenses and income of Paljor Office budget section) and outside audits (primarily audits of Non-Profit Organisations). NPO and Co-operative audits are conducted at branch offices. 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 must present his financial statement and report in the presence of Deputy Secretary, Joint Secretary, Secretary and the Auditor General. They will cross-examine the auditor for the audit completed. Thereafter, the financial statement and audit report will be checked by the concerned Deputy Secretary and Joint Secretary. The audit report will be further reviewed by the Secretary and the Auditor General. After completing these processes, the copy of the financial statement and audit report signed by the Auditor General is submitted to the concerned audit unit and a copy 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 TPiE reviews the audit report and makes the final decision on audit reports not complied with by the management. The PAC is a committee of the TPiE, and its members must be members of the TPiE.
Purpose of the Strategic Plan
The purpose of this strategic plan is to provide a guiding framework of goals, outcomes, and priorities for the CTA’s Office of the Auditor General for the next five years. The plan will guide the Department’s activities, as each should work toward one of the goals included in the plan and the overall mission and vision. The plan also will support the Office of the Auditor General to improve its own internal processes, structures, and procedures to ensure that it can continue to effectively support the CTA. While the plan is comprehensive for the Office of the Auditor General, its full implementation will require the support and participation of the Kashag, international and individual donors, and other CTA departments.
Vision Statement:
Ensure the probity of the Central Tibetan Administration (CTA) and other stakeholders through effective and efficient audits, applying innovative practices based on the Charter of the Tibetans in Exile, and complying with the rules and regulations of the host countries.
Mission Statement:
To complete timely and high-quality audits of the Central Tibetan Administration, its subordinate offices, branches, and all organisations funded by the Central Tibetan Administration as per Article 108 of the Charter of the Tibetans in Exile, and ensure all financial statements are reliable, credible, accessible, and transparent to all stakeholders in a timely manner.
Values:
National Conscience Keeper
Act in the public interest at all times, thereby guarding the general welfare of the Tibetan community and ensuring its sustainability.
Accountability and Transparency Apply audit systems that ensure accountability and transparency in all aspects of work.
Integrity
Strive to ensure all work is conducted to the highest standard with a commitment to integrity.
Confidentiality
Ensure that all appropriate standards of confidentiality are followed during the audit process to prevent interference.
Innovation
Seek creative and innovative approaches and solutions for the delivery of efficient and effective audit processes.
Goals
Goal 1: Ensure regular professional audits of all auditee units with and for all stakeholders to provide high quality, timely, reliable, credible and informative financial statements through the application of various tools and techniques.
Goal 2: Build the capacity of OAG staff by conducting regular training.
Goal 3: Adopt the use of advanced technology and software to achieve streamlined and efficient auditing processes.
Goal 4: Enhance systems and processes within the OAG to achieve its vision and mission.
Goals and Actions
1. Goal 1: Ensure regular, professional audits of all auditee units with and for all stakeholders to provide high quality, timely, reliable, credible and informative financial statements through the application of various tools and techniques.
Actions:
1.1. Conduct annual management and all-staff meetings to identify strategic priorities
1.1.1. Conduct annual management and all-staff meetings
1.1.1.1. Review audit guidelines and discuss how to adapt to host country audit standards
1.1.1.2. Standardise financial statement data and guidelines for audits
1.1.1.3. Review and discuss case studies from audit reports
2. Goal 2: Build the capacity of OAG staff by conducting regular training.
Actions:
2.1. Conduct an annual capacity building workshop for OAG staff on teamwork, communication, and staff support in the context of OAG tasks (time management, technology know-how, stress management, and emotional intelligence)
2.2. Resume training with the Comptroller of Auditor General of India
2.3. Develop an induction training programme for newly recruited OAG staff
2.3.1. Develop a training-of-trainers (ToT) model for current OAG staff to train new recruits
2.4. Conduct training on the Foreign Contribution Regulation Act (FCRA), Tally, income tax, and Excel-based analytical skills in order to effectively conduct system audits
2.5. Provide updated OAG internal circular to ensure uniform interpretation of all rules and regulations
2.6. Regularise the analysis of findings and evidence to develop case studies for future learning
2.6.1. Conduct monthly internal discussions with all staff based on evidence/reports/findings.
3. Goal 3: Adopt advanced technology, software and systems to achieve effective and efficient auditing processes.
Actions:
3.1. Propose to Kashag and relevant stakeholders to implement the use of software for auditees’ accounting
3.2. Enhance tools and technologies
3.2.1. Introduce available financial technology based on the host country accounting system
3.2.2. Explore innovative practices to deliver timely and high-quality audits
4. Goal 4: Enhance systems and processes within the OAG to achieve its vision and mission.
Actions:
4.1. Create a Standard Operating Procedure (SOP) for all functions of the office
4.2. Establish an SOP that standardised internal communication processes and combine all existing internal communications process documents as a compendium
4.3. Develop an SOP/mechanism that guides the preparation, dissemination and implementation of the strategic plan ensuring alignment and accountability across OAG
4.4. Create an internal policy document aimed at fostering gender-inclusive work environment, promoting equality and supporting diversity within organisation
4.5. Formulate an SOP for knowledge management that standardised the processes ensuring capture, storage and sharing of knowledge across the organisation.
4.6. Develop an SOP to guide the annual work planning process, ensuring that its systemic, inclusive and aligned with the organisation’s strategic goals.
Analysis
The Office of the Auditor General is responsible for auditing the accounts of all CTA departments and its subsidiaries, autonomous institutions that are fully or partly funded by the CTA, and self-funded autonomous institutions like co-operative societies, trading concerns, educational institutions, public health centres and hospitals that come under the purview of CTA. Since the Office of the Auditor General is the supreme audit institution of the 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. As such, the OAG plays a critical role in ensuring that CTA departments and its subsidiaries function in an ethical and efficient manner, in compliance with laws and regulations.
The OAG faces many challenges, including a lack of staff with specialised to respond to fast-changing rules and regulations, frequent transfer of staff, and a lack of written documentation of day-to-day work. A shortage of manpower and a lack of specialised staff have placed OAG in a situation where they must focus only on financial and regulatory audits, as opposed to value-for-money, systems, and management audits, which would support the streamlining of operations across CTA departments.
If these challenges are not properly mitigated, the OAG might not be able to fulfil one of its overarching purposes of implementing audits that improve efficiency, as opposed to solely conducting financial and regulatory audits, could also contribute to the OAG not being able to successfully complete financial and regulatory audits, if not effectively addressed. This strategic plan aims to overcome these challenges and lay out the OAG’s priorities, goals, and activities for 2024-2028.
Risk Analysis and Mitigation
While the Office of the Auditor General has a motivated staff which understands the role that OAG plays in enforcing ethical and compliant operations across the CTA, it faces risks that may impact its ability to successfully complete a wide range of audits of CTA departments and their subsidiaries. The OAG must implement mitigating measures to address these risks and challenges in order to fulfil its mission.
One of the most notable challenges the OAG faces is the lack of staff to respond to fast-changing rules and regulations. Currently, accounting staff are not required to have a prior background in the field. The OAG will advocate to the Public Service Commission (PSC) to have staff allocated to positions based on their background and knowledge. This is a first step toward addressing the issue, but it may ultimately be out of the OAG’s hands. If the PSC is not amenable to assigning.
Another notable challenge is that staff are continuously shifted around to other posts within the CTA. These rotations occur every two years and contribute to a loss of institutional knowledge. As this is a widespread practice across CTA departments and not likely to change in the near future, it is of utmost importance that the OAG prioritise efforts related to knowledge management and information-sharing, instituting systems and processes that will withstand continuous staff turnover.
Monitoring and Evaluation
The Office of the Auditor General will regularly monitor and report on the implementation of its strategic plan. The OAG will utilise data as described under “Measurements/Indicators.” To ensure effective implementation, the sections will develop activity plans for each undertaking and will create a section calendar with events that can be shared within and outside of the CTA. The OAG’s monitoring and evaluation section will use the data and indicators to ensure that the strategic plan is being utilised in a timely and effective manner. Each year, the OAG will review the relevance of the plan and will update to ensure that it continues to be a useful tool.