The case has been forwarded to the Anti-Corruption Commission

Dechen Dolkar

Listed among the top three entities for fraud and corruption in the country, Thimphu Thromde has been implicated in the misappropriation of Nu 2.575 million during the fiscal year 2021–2022, according to the Annual Audit Report for 2023–2024.

The Royal Audit Authority (RAA) observed that Thimphu Thromde granted e-PEMS access rights to a former late account assistant during his extraordinary leave from May 1, 2022, to April 30, 2023. During this period, the individual conducted remote transactions and adjustments to the tune of Nu 1.072 million without proper documentation.

Thimphu Thromde explained that the former late accountant had processed impress advances in the name of school administrative assistants to settle overdue utility bills during the lockdown. The thromde claimed that e-PEMS access was granted solely for voucher preparation and verification related to these advances.

The audit report also highlighted 33 non-revenue receipts amounting Nu 655,082 that were not recorded in the system, raising concerns about possible misappropriation. These lapses were attributed to weaknesses in the thromde’s internal control system for managing over non-revenue receipts.

The late accountant was also implicated in the misappropriation of Nu 440,276 in government funds. The audit revealed that the accountant had remitted the funds to the former administrative assistant of Yangchenphu Higher Secondary School as an impress advance.

However, the money was later reimbursed and deposited into the accountant’s personal savings account, which is a violation of financial protocols.

Although the thromde claimed that the advances were processed to clear overdue utility bills, the administrative assistant did not inform them about the transfer of funds to the accountant’s account until the audit.

The accountant, who passed away on July 27, 2023, before completing the reconciliation process, had provided partial documentation to support the payments made, including some receipts.

The audit also revealed a cash shortage of Nu 407,077.10 in the thromde’s CD account, linked to collections from the lease of temporary spaces and vegetable sheds. The RAA attributed the shortage to a lack of regular reconciliations and adequate oversight.

The thromde stated that the missing amount was deposited into the CD account on the same day the collections were made.

The case has been forwarded to the Anti-Corruption Commission (ACC) for further investigation. The accountability for the misappropriated funds has been placed on the late accountant.

If the investigation confirms misuse, the amount will be recovered from the accountant’s benefits or any assets purchased with the misappropriated funds.