“Most of the cases were found to be genuine on verification,” said the auditor general, Dasho Kunzang Wangdi. “For some we carried out special investigations and some were verified during annual auditing.”

Dasho Kunzang Wangdi added that substantial recoveries were made by the audit based on the reported cases. “Some of these cases can have a serious criminal angle and if the person involved doesn't justify himself he may even have to face a prosecution,” he said, adding that some finance officers and engineers involved have been already warned.

The reports submitted by whistleblowers are accessible only to the auditor general and a high degree of confidentiality is maintained. While some whistleblowers are willing to take risk at being identified, some maintain anonymity.

“In anonymous cases we take it as a tip off,” said the auditor general. “In some cases we need to communicate with them to ask for additional information and in most cases whistleblowers provide it.”

Whistleblowers so far have been using the alert system by either informing the RAA in writing or by making phone calls or by coming in person to the RAA office.

Dasho Kunzang Wangdi added that the positive part of the system was not just reporting about wrongdoers but that once the people were aware that such a system was in place people might refrain from involving in corrupt practices fearing that it might be reported.

Who is a whistleblower? By simple definition a whistleblower is an individual who speaks out against waste, fraud and corruption in the government. In most cases whistleblowers enjoy certain privileges like protection from retaliatory actions against them. In the United States, under the US Whistleblowers Protection Act of 1989 (amended in 1994), the US law protects public interest disclosures by federal employees. An Office of Special Counsel (OSC) created under this law helps whistleblowers in their investigation and in warding off retaliatory actions against them. The law can offer protection against the squealer employee being subjected to retaliation, such as victimisation by a superior. A frivolous, or incorrect, blowing of the whistle may lead to criminal charges against the whistle blower.

The auditor general said that the concept of whistle blowing such as this and the asset declaration in the draft Anti-Corruption Act would help tackle corruption in the country. The Anti-Corruption Act and the Audit Act, both of whose drafts have been completed and will be soon put up to the National Assembly for endorsement, are expected to go long in helping curb corruption in Bhutan.

The Anti-Corruption Act, apart from laying a provision for whistle blowing and protection for whistleblowers, will have a formal body investigating the cases of corruption.

The body will work with the Attorney General's office in prosecuting corrupt officials. The Act also lays a provision on asset declaration of high public office holders who will have to declare their assets, properties and liabilities before assuming and after relinquishing a public position. The Audit Act talks about its status as an independent body, its functional independence, resource independence, auditing of audit, and impeachment of the auditor general by the National Assembly if found involved in corruption.

The RAA, coinciding with the second international anti-corruption day on December 9, also released its Performance Audit Guidelines. Drafted in line with international auditing standards and guidelines, performance auditing “ensures that public services are undertaken in a manner that makes best possible use of funds and that the people involved in managing/providing these services are held accountable for their actions”.

Meanwhile, RAA made a recovery of Nu. 27 million between January to November, 2005, a 20 percent increase compared to Nu. 22.50 million in 2004.

By Gopilal Acharya
gopiacharya@kuensel.com.bt