Legal Materials on Tibet
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

Tibet Justice Center Home | Legal Materials on Tibet | Tibet