Tibet
Charter of the Tibetans-In-Exile
CHAPTER X
THE TIBETAN AUDIT COMMISSION
Article 106 The Tibetan Audit Commission
There shall be an independent Tibetan
Audit Commission to examine, in accordance with law, all income and
expenditure accounts of the Tibetan Administration in-exile, including
all Administrative Departments and establishments receiving economic
or financial assistance from the Tibetan Administration.
Article 107 Composition of the Tibetan Audit Commission
(1) There shall be an Auditor General appointed by His Holiness the Dalai Lama.
(2) The Auditor General shall, before
taking his or her office, subscribe before His Holiness the Dalai Lama,
an oath and affirmation of office according to the form as prescribed
by law.
Article 108 Duties and Powers of the Tibetan Audit Commission
(1) The Tibetan Audit Commission shall have exclusive authority to audit and investigate, according to law, the entire fiscal record of the Tibetan Administration, including all Tibetan Administrative Departments and establishments which are recipients of grants, funds, or monies from the Central Tibetan Administration.
(2) The Tibetan Assembly shall determine the specific regulations in respect to the audit procedures, duties and powers of the Tibetan Audit Commission, and following the consent of His Holiness the Dalai Lama, such regulations shall come into full force and effect.
(3) The Tibetan Audit Commission shall
complete and return the annual Audit Report and Certified Accounts to
the respective Tibetan Administrative Departments within 7 months from
the day appointed in that behalf, at the end of each fiscal year; consequently,
the respective Tibetan Administrative Departments shall submit clarifications,
together with theCertified Accounts and Audit Report, within 9 months
at the end of each fiscal year to the Audit Commission.
Article 109 Salary and Allowances of the Auditor General
(1) The Auditor General shall be entitled to receive salary, allowances, pensions and other priviledges as determined by the Tibetan Assembly in accordance with law.
(2) The salary, allowances and other
priviledges of the Auditor General shall not be altered or reduced to
the detriment of his or her priviledges during the tenure of office.
Article 110 Tenure of the Auditor General
Unless a situation arises which calls
for the removal of the Auditor General by His Holiness the Dalai Lama
in consultation with the Kashag, or unless an resignation is approved
by more than two-thirds of the total members of the Tibetan Assembly,
and consented to by His Holiness the Dalai Lama, the maximum tenure
of the Auditor General shall be 10 years, or his or her attainment of
65 years of age, as the case may be.
Charter of the Tibetans-In-Exile