
The complex is spread in an area of 40,000 sq.meters comprising of an Administrative and Academic Blocks, Hostel Block, Residential Block and Recreational Area. The Accommodation & Administrative Blocks are fully Air-conditioned and include two, an auditorium, one lecture room, and two EDP rooms. In addition, there are two seminar Halls, a documentation centre, a well-equipped library and a cafeteria.

New
Training Complex of SAI-India "International Centre for
Information System
and Audit (iCISA)
The Hostel Block comprises of 20 double rooms, 40 single rooms and 5 suites with a dining hall/kitchen. Recreation facilities include a billiards room, T.V. room, a reading room, a solar heated Swimming Pool, Gymnasium, Badminton, Basket Ball and Tennis Courts.


Group
photograph of the participants with Mr. Manzur Hussain,
Auditor General of
Pakistan
For additional information on international programs, contact: Mr. Zahid Saeed, Director General (IR&HR), Office of the Auditor-General of Pakistan, Audit House, Constitution Avenue, Islamabad, Pakistan.

Miss. Vilailuk Unyamaneerat is Director of A.G. Office heads of the International Relations which is one of branches in Auditor General Office.
Present contact point with International Relations of SAO is Ms. Apatsara Khunnawat at int_rela@sao.go.th

SAI-UAE in cooperation with the Secretariat Council had organized the said Seminar from 22nd to 26th December 2001 in Abu Dhabi. Twenty two senior auditors from the six state members had participated.
Discussions were based on papers prepared by the host SAI and the participants.Eight useful and important recommendations regarding granting the mandate of investigating and following up of financial contravention were adopted in the seminar.
SAI-UAE had issued its sixteenth General Report and sent to the legislative & Executive Authorities. The report has reflected the activities of the SAI during the year 2000 including the results of Regularity and Performance Audit and focused on the strong need for financial & administrative reforms in government.
The president of SAI has issued the said plan of the SAI for the period from 1/5/2002 to 30/4/2003.
The plan contains the detailed objectives in the light of the aggregate target of our SAI, as well as the means and the standards to implement those objectives.

A. Public Audit Act 2001
A new statue for the Audit Office, the Public Audit Act 2001, came into effect from 1 July 2001. The Act has two purpose, the first to establish the Auditor-general formally as on Officer of Parliament. The second purpose is to reform and restate the law relating to the audit of public entities. Reform has been needed for a long time, as the Office has until now operated under the Public Finance Act 1977. Most of this statute was repealed during the state sector reforms in the late 1980, except for the part concerning the Audit Office.
In particular, the Act now gives the office:
B. Meeting International Environmental Obligations
The recent report of the Audit Office on Meeting International Environmental Obligations is available both in hard copy and on the website at www.oag.govt.nz New Zealand is party to almost 50 multilateral environment agreements (MEAs), and the report examines four of these. Specifically, the Office looked at:
C. Reporting Public Sector Performance
The Audit Office has taken part in many discussions about how public entities can best report performance - because, based on observation, stakeholders are not getting the quality of information they should. The Office has now published a report, Reporting Public Sector Performance (which is available in hard copy and on the website).
Here are some key points from the report:

Right Honourable Mr. Bishnu Bahadur K.C. the Auditor General of the Kingdom of Nepal submitted the 38th Annual Audit Report to His Majesty the King on 31 August 2001.
His Majesty the King granted audience to the Right Honourable Auditor General on September 19, 2001. The Auditor General briefed the main contents of the report and presented a copy to His Majesty the King.
On 28 September 2001, the report was tabled in the Parliament. On 4th October 2001, the Right Honourable Auditor General presented the executive summary of the report in the Public Accounts Committee. During his presentation, the Right Honourable Auditor General appreciated the seriousness initiated by the Committee in deliberating the report and issuing directives from time to time.
The report is divided into 4 parts along with the executive summary:
| Part- 1 | deals with the audit of government offices, the Court, the Royal Nepal Army and the Nepal Police. |
| Part- 2 | contains the findings of Performance Audits conducted. |
| Part- 3 | comprises of the reports of autonomous and corporate bodies |
| Part- 4 | includes the certified financial statements. |
The report is available on the website. Interested persons can visit the site at http://www.oagnepal.com
For further information please contact: Office of the Auditor General Babar mahal, Kathmandu, Nepal, P.O.Box 13328 Fax: 00-977-1-262798, Email: oagnep@ntc.net.np

In 2001, the Knesset (Israel's Parliament) amended the State Comptroller's law, at the initiative of the State Comptroller.
The amendments state as follows:
Upon his discretion, the State Comptroller may request any further clarifications he deems necessary.
Once the audited bodies have to report in detail, as described above, the awareness of the Knesset and of the public to occasions when the defects are not properly dealt with will be sharpened. It will enable a better judgment of the behavior of the audited bodes from the point of view of accountability.
The auditee's reports will also enable the State Comptroller to decide more rationally regarding subjects which should be included in his follow-up audit.
The amendment grants full and clear authority to the State Comptroller in such cases.

A Three-Day auditors' conference decided that the annual audit report will be published and made widely available to the public. The entire details, including names, of audit findings will be published and also posted on a web site which the RAA is developing.
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In his annual report to the conference the Auditor General, Dasho Kunzang Wangdi, reminded the audit staff that Bhutan was blessed with a political leadership that was genuinely committed to fighting corruption and safeguarding integrity.
He called upon all auditors to follow the "Zero tolerance approach" not to leave even one Chhetrum unaccounted for-to ensure that government and public funds are not misappropriated.
He announced that the RAA would now issue two annual reports, the Auditor General's Advisory Series and the Annual Audit Report.The conference, conducted on the theme "accountability: a collective responsibility", also discussed the inadequacies in the management of contracts- including construction and purchases, supplies -and concluded that there was a need to draw a comprehensive contract document and implement it in a correct and fair manner.
The conference agreed on the need to conduct audit along the concept of " Value for Money", which basically means performance auditing. "We will ask not just' what was done but why something was not done'", the Auditor General explained. The purpose was to enhance the accountability of the executive agencies by providing information to the decision-makers in the government.
Opening the conference on July 21 the Chairman of the Council of Ministers, Lyonpo Yeshey Zimba, said that while corruption was not a pressing issue in the country at present it would not remain so for long. He added that corruption was not confined only to money but also included nepotism, misuse of government property and use of power and authority for personal gains.
Lyonpo Yeshey Zimba informed the audit conference that Bhutan's ability to solicit sustained assistance from donors was a result of the effective and transparent resource use and good service delivery by the government.
Officials and staff of the Royal Audit Authority, including trainees from the Royal Institute of Management, who attended the conference, were administered an "oath of good conduct, ethics and secrecy" by the Yangbi Lopen of the central monk body in the presence of the chief justice, Lynpo Son am Tobgye.
The Annual Audit Conference and series of in-house training programs were held to enhance the knowledge of auditors in modern auditing techniques, update them on rules and regulations, get their feedback in the formulation of the next five year plan programs, and create a forum for better interaction among themselves to build a strong team spirit for better audit results.
A MOU was signed between SAIs of India and Bhutan on December 14, 2001 in the capital city of Thimpu.
The MOU mainly emphasizes on imparting training to personnel from SAI-Bhutan. Both the SAIs will also exchange information by providing each other with books, manuals and other documents in the areas of audit methods and techniques. The first such programme under the MOU is expected to start in the first week of July 2002 in Bhutan on Certification Audit and Audit of Funds/Grants to Loans. The MOU is initially for a period of six years with a provision of further extension by mutual consent.
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THAILANDUnder the Thailand Constitution promulgated on 11 October 1997, the Office of the Auditor General (OAG) is a constitutional agency responsible for setting up a public financed auditing commission. OAG is an autonomous and independent statutory body. The new legislation on government auditing in Thailand's present Constitution has been set up in 1999. |
| Mrs. Jaruvan Maintaka became the first Auditor
General under the new legislation (Act 1999) and the new organizational
structure of OAG. Mrs. Maintaka was appointed Auditor General by the Royal
Command of His Majesty the King on December 31, 2001 for a term of 5
years. Mrs. Maintaka is responsible for carrying out all audit for
government agencies and enterprises throughout the Kingdom including
consulting activities and management responsibilities, as well as
management of the Auditor General Office's day-to-day operations and
interacting with the legislature, regional officials, and community
leaders.
Immediately prior to her appointment as Auditor General, Mrs. Maintaka was a member of the State Audit Commission. Prior to her appointment to the Commission, Mrs. Maintaka was Deputy Auditor General in the Office of the Auditor General. Mrs. Maintaka graduated a Bachelor in Accounting (Honor) from Chulalongkorn University and a Master degree in Business Administration (Accounting & Auditing) from Michigan State University (Government Scholarship Recipient). Mrs. Maintaka has always been active in her profession, at both the national and international level. For her noteworthy service to the auditing and accounting profession, she was the Secretary General and then vice Chairman of the Institute of Internal Auditors of Thailand. She also previously served as a member of the board of expertises on accounting and auditing, Civil Service Commission. Note: The Office of the Auditor General of Thailand has become an independent agency under the Organic Act on State Audit B.E. 2542 (1999), effective on November 19, 1999. By royal proclamation with the advice of the Senate, Dr.Panya Tantiyavarong, Ph. D. has been appointed Chairman of the Audit Commissioners. Mrs. Jaruvan Maintaka has been appointed as Auditor General of the Office of the Auditor General of Thailand (OAG) by royal proclamation with the advice of the Senate effective January 1, 2002 as complied with the Constitution of the Kingdom of Thailand on B.E. 2540 (1997) under section 312 and the Organic Act on State audit B.E. 2542 (1999) under section 31. The OAG has been recognized the internal administration which expands the central audit offices to be ten offices in order to serve the expansion of audit work. The details of organization chart has shown on the on the following page or you can visit OAG website www.oag.go.th
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