Vision and Mission

Vision

Effective resource mobilization, efficient allocation and prudent expenditure

Mission

  • To deliver efficient and effective public services
  • To make judicious use of Public resources and derive actual value for money.

Brief Summary

The Finance Sector is responsible for preparing budget proposals as per the guidelines, reviewing of Mid-year budget and accordingly re-appropriates the unused budget. It also Summarizes financial status by collecting information from other Sectors/Gewog and submit the compiled report to the DNB. Besides these, Finance Sector also Collects the revenue and deposits it to the RGR account after reconciliation. Preparing Voucher to disburse the payment after verifying all the bills and claims are done in the process of disbursing final payment to the respective claimants. Another core activity of Finance Sector is to prepare the budget utilization plan and summit it to the DPA for timely release of Budget to carryout planned activities smoothly. Finally, it’s a Finance sector that reconciles all the receipts and payments with the Bank Reconciliation Statement at the end of every month/Fiscal Year to verify the transactions.

Challenges/Issues and Strategies to overcome

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STANDARD OPERATING PROCEDURES

  1. BUDGETING PROCEDURE AT DZONGKHAG LEVEL
  • After receiving budget call notification from ministry of finance, we further notify to the Gewog and sectors with budget call notification to submit budget proposals as per budget preparation guidelines.
  • The budget proposals are prepared and submitted as per the approved FYP and within the given budget ceiling. Any subsequent revisions endorsement during the Mid Term Review of the respective Gewog/sectors and other priority programmes approved by the government.
  •  In order to strengthen performance accountability the Planning unit shall ensure the proposals activities are aligned to the objectives and targets laid out in the Annual Performance Agreement (APA) of the respective sectors/Gewogs and submit the budget proposals through online MYRB system by the Finance section after reviewing the proposals and submit the hard copy with necessary supporting documents to the Department of National Budget with copy to Gross National Happiness Commission Secretariat (GHNC) and GPMD.
  • The capital ceiling provided in the budget call is only for RGoB funding and project activities proposed under donor funded are allocated over and above ceiling, subject to donor fund availability and the implementation capacity and finally the discussion are held at DNB conference hall with representative from DNB, GPMD, GNHC.

 

Minimum requirements to support expenditure:

  1. Personnel emoluments (OBC group 01.00)

(a) First Salary:-

  1. Appointment order issued by a competent authority.
  2.  Last pay certificate in the case of a transferred employee.

(b) Change in Pay:-

  1. Periodical increment order.
  2.  Promotion/Pay fixation order.
  3. Demotion/Pay fixation order.

(c) Leave/Leave encashment:-

     Sanction order from a competent authority.

2. Other Personnel emoluments (OBC group 02.00)

(a) First Salary:-

  1. Appointment order issued by a competent authority.
  2. LPC in case of transferred employees

3. Travel (OBC group 11.00)

  1. Travel authorisation from a competent authority.
  2. Travel allowance claims, endorsed by the controlling officers, receipts for entitled actual expenses, air tickets etc.,
  3. Certificate on submission of tour report in applicable cases.

4. Utilities - Telephone, Telex, FAX, E-mail, Internet (OBC 12.01)

(a) New installation:-

  1. Sanction from competent authority.

(b) Monthly bills:-

  1. For office utilities: Certificate of verification countersigned by Head of Office.
  2. For residential instruments: Reimbursement claims with certificates that calls were made for official purposes countersigned by the Head of Office, copy of the bill and receipt.

5. Utilities - Telegram, WT, Postage (OBC 12.02)

(a) Office:-

  1. Statement of postage accounts and receipts in relevant cases.
  2. Verification of despatch register.

(b) Reimbursements:-

  1. Copy of messages transmitted.
  2. Receipts for actual expenses.

6. Utilities - Electricity/Water, sewerage charges (OBC 12.03)

(a) Office, Public facilities:-

  1. Certificate of verification countersigned by Head of Office.

(b) Residential:-

  1. Certificate of verification by the entitled actual consumer.

7. Utilities – Others

  • Sanction order from a competent authority.
  •  Certificate of verification from the officer in-charge.

8. Rental charges (OBC group 13.00)

(a) Buildings – First time:-

  • Sanction order, lease agreement endorsed by the DNP/Dzongkhag authorities.

(b) Vehicles:-

  • Sanction from competent authority.
  • Certified log sheet from the user/officer in-charge

9. Supplies & Materials (OBC group 14.00)

  • Purchase order/Contract agreement/Sanction order.
  •  Invoices complete with certificates of verification and stock entry.

10. Maintenance of Properties (OBC group 15.00)

(a) Other than vehicles:-

  • Sanction order, Work order or Contract agreement.
  • Technical Sanction in applicable cases.
  • Completed Muster roll for labour payments.
  •  Measurement book and MAS account in applicable cases.
  • For materials, as specified under Supplies & Materials.

(b) Fuel & Lubricants for Vehicles:-

  • Supply or Cash memos with entries in Logbooks.
  • Monthly performance analysis in Logbooks.

(c) Repairs of Vehicles:-

  • Sanction order, Work order or Supply order.
  • Invoices with certificates of verification and entry in the History sheet/Asset Register.
  •  Certificate of receipt and disposal of unserviceable parts.

11. Operating Expenses (OBC group 17.00)

  • Supply order/ sanction in relevant cases.
  • Invoices with certificates of verification in all cases and stock entry in relevant cases.

12. Hospitality & Entertainment (OBC group 18.00)

  • Invoices/Cash memos duly verified and countersigned by the Head of Office.
  • Sanction/approval of the competent authority.

13. Current grants (OBC group 21.00)

  • Sanction from the competent authority and budget provision.

14. Retirement benefits (OBC group 25.00)

  • Order of retirement.
  •  Statement of service verification-cum-approved working sheets for gratuity.
  • Audit and departmental clearances.
  • Sanction order for payment of entitlements.

15. Expenditure on Structures (OBC group 51.00)

(a) Departmentally executed (including deposit works):-

  • Administrative approval and technical sanction.
  • Completed Muster Roll and Measurement book
  • Verified and certified bills of materials supplied to or procured for the works in accordance with the Procurement rules.
  •  Entries in Measurement books, MAS A/Cs., T&P account, Dismantled materials register, Empty container register,
  • Vehicle/Equipment Logbook as the case may be.
  • Approval and revised technical sanction for extra or additional works where applicable.
  • Entry in Works Cost sheet.

(b) Execution by award of contract:-

  • Administrative approval and technical sanction.
  • Contract agreement/Work order.
  • Verified and certified bills.
  •  Measurement book with entry of measurements..
  •  Approvals for extra or additional works, price adjustment, time extension where applicable.
  • Entries in MAS A/C., T&P register, Empty container register, Dismantled materials register, Site order book, Hindrance register where applicable.
  • Handing/taking over notes for final bill.
  • Entry in Works cost sheet, Contractors’ Ledger.