Bhutan CRPFM 2023

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The system in place fulfills three basic elements (nos. 1, 3 and 5) and two additional elements (nos. 7 and 12).

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None of the five basic elements or the four additional elements for tracking climate-related expenditure are in place.

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The MoF's Budget Call Notification for 2022/23 includes guidance on how to incorporate climate change aspects into capital budget proposals.

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The National Assembly's Economic and Finance Committee (EFC) reviews the annual budget and submits recommendation to the House. However, the EFC did not review the 2022/23 budget specifically on climate change.

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Parliament's joint Public Accounts Committee (PAC) scrutinizes audit and evaluate reports, and it submits recommendations and undertakes follow-up on implementation, but as of date there have not been recommendation specifically on climate change since such have not (yet) featured in any audit reports.

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The Climate Change Policy 2020, which is a regulatory policy,mandates the MoF to formulate and implement dynamic fiscal policies and sound financial management by maximizing resource generation, efficient allocation,prudent expenditure and debt management and proper accountability of public resources in relation to climate change mitigation and/or adaptation.

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The Environmental Assessment Act 2000 requires any major project to be assessed for its impact on the environment.

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Projects are not prioritized based on climate change aspects, but rather on developmental needs.

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The RGoB has only one general reporting format for all entities, which does not specifically cover climate change activities.

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The RGoB has different web-based systems in place, but they do not cover information on climate change adaptation and mitigation approaches.

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The National Budget report provides estimated costs of contingent liabilities related to natural disasters, including climate-related fiscal risks.

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The purposes for which the RGoB may borrow is specified in the legal framework and includes climate-related liabilities. The MoF may on-lend to public corporations and local governments (LGs).

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The scope of the RGoB’s Procurement Rules and Regulation (PRR) 2019 is subject to the climate responsive procurement principles.

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The Simplified Procurement Rules and Regulations (SPRR) 2021 help expedite procurement in response to climate induced disasters

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While specific operational system in place to ensure compliance of emergency procedures used in case of climate induced disasters, compliance of contract awards and implementation with climate responsive specifications of tenders and contracts is not verified and no databases/records capture information on climate responsive procurement.

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The RGoB does not prepare climate responsive procurement reports.

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All fuel importers and vehicle owners are registered by the RGoB, although it this is not fully and consistently linked to the taxpayer database. Relevant authorities, which apply a structured and systematic approach for assessing and prioritizing compliance risk in relation to green tax, undertake audits and investigations as required.

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There is no stock of green tax-related arrears as the taxes collected in full when imported into Bhutan.

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The RGoB has in place a solid legal and regulatory framework for internal controls, which are also used for climate-related transactions at the commitment and payment stages, and cover all categories of expenditure, including emergency payments.The controls are subject to external audit once a year,

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The RAA is conducting compliance audits of environment sector programs that partially include climate change-related aspects.

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The legal and regulatory framework states the general mandates and competencies of LGs regarding activities pertaining to environmental protection, which includes climate change aspects.

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Annual grants provided by the RGoB enable LGs to implement their competencies and mandates related to climate change.

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The climate responsive PFM arrangements for LGs meet the requirements for three of the listed criteria, but do not meet the requirements for the remaining two criteria.

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Performance targets are set for all climate-related projects and activities, but detailed performance information is not included in the budget documentation submitted to Parliament.

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Performance achieved for climate-related programs and activities is reported in project specific reports, but these are not submitted to Parliament.

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The NEC in 2021 reported on progress and challenges in the implementation of climate related programs and activities. The 12th FYP MTR report is a publicly available document.

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No evaluation of the contribution of the tax policy to climate change has been carried out during the last three years.

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Climate change-related expenditure is not tracked.

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Climate change-related expenditure is not tracked.