TIL BDR GHALLEY | Thimphu
The National Assembly has called for a joint review of a contentious audit provision in the Co-operatives and Farmer Groups Bill of Bhutan 2025 after members raised concerns over a proposal to expand auditing authority to Dzongkhag internal auditors.
The bill was initially adopted by the National Assembly on Dec. 4, 2025, and transmitted to the National Council for review. The National Council adopted the bill on June 8, 2026, and sent it back to the National Assembly with amendments for reconsideration.
The Minister for Agriculture and Livestock, who is the Member-in-Charge of the bill, moved the motion for re-deliberation in the House.
Presenting the report of the Social and Cultural Committee, Kuenga, MP from Nyishog-Saephu constituency, Wangduephodrang informed the Assembly that the amendments proposed by the National Council were mainly clerical changes in the Dzongkha and English versions of the bill.
According to the committee, the amendments did not result in any substantive change to the meaning, intent or provisions of the legislation. The revisions were made to improve the wording and consistency of the text while maintaining the objectives of the bill.
During the deliberation, however, members focused their discussion on Section 80 under Chapter VII of the bill, which deals with finance, audit and monitoring.
The discussion were on a recommendation from the National Council to include Dzongkhag internal auditors among the entities authorized to audit the Union of Federations, Federations of Co-operatives, Co-operatives and Farmer Groups.
Members of the Assembly raised concerns regarding the proposed inclusion of Dzongkhag internal auditors and examined the implications of the recommendation within the broader framework of accountability and oversight established under the bill.
The provision attracted attention as lawmakers considered the roles and responsibilities of institutions involved in auditing and monitoring co-operative organizations.
Following the deliberation, the House directed the relevant committees of the National Assembly and the National Council to jointly review the provision and submit a recommendation.
The decision means that the matter will be examined further by representatives from both Houses before a final determination is made on the proposed amendment.
The Co-operatives and Farmer Groups Bill of Bhutan 2025 seeks to establish a legal framework for the formation, registration, governance and operation of co-operatives and farmer groups in the country. It also outlines provisions relating to financial management, accountability, auditing, monitoring and institutional oversight.
The legislation is intended to provide clear legal guidance for the functioning of co-operatives and farmer groups and to strengthen the institutional arrangements governing such organizations.
Co-operatives and farmer groups play an important role in supporting agricultural production, marketing, value addition and income generation in rural communities. The proposed legislation aims to provide a structured framework for their operation while defining the responsibilities of members, management bodies and regulatory authorities.
The bill also contains provisions relating to the establishment and functioning of federations and unions of federations, which serve as higher-level organizations representing co-operatives and farmer groups.
The National Assembly’s re-deliberation formed part of the legislative process through which bills passed by one House are reviewed by the other House before final adoption. Where differences arise between the two Houses, the provisions are reconsidered and, where necessary, referred for further examination.
In this case, while the majority of the National Council’s amendments were identified as clerical changes that did not alter the substance of the bill, lawmakers agreed that the audit-related provision required additional review.
The relevant committees of the National Assembly and the National Council are now expected to jointly examine the provision concerning the inclusion of Dzongkhag internal auditors and submit their recommendation to the Houses.
The outcome of the joint review will inform further deliberations on the bill as it proceeds through the remaining stages of the legislative process.
