The Relationship between the State Audit Office of the Kingdom of Thailand and the Thai Parliament

Under the Constitution of the Kingdom of Thailand B.E. 2560 (2017), chapter VII explains the National Assembly as the Thai Parliament which consisted of the House of Representatives and the Senate. Meanwhile, chapter XII of the Thai Constitution mentions the State Audit Commission (SAC) as one of the independent bodies related to the Thai Parliament.

The State Audit Commission consists of seven commissioners appointed by the King upon the advice of the Senate from the persons selected by the selection committee (section 238 of Thai constitution 2017). In the meantime, there shall be one Auditor-General (AG) appointed by the King upon the advice of the Senate and nominated by the State Audit Commission (section 241).

Interestingly, the Thai constitution 2017 mentions the role of State audit which related to preventing the damage of public finance. Under section 245, to cease or prevent the damage which may occur to State finance, the Auditor-General shall submit to the State Audit Commission to consider the result of the inspection of the act that is not following the law on the financial and fiscal discipline of the State and may cause serious damage to State finance.

In the case where the State Audit Commission agrees with the result of the inspection, it shall consult with the Election Commission and the National Anti-Corruption Commission. If the joint meeting agrees with the result of the inspection, they shall jointly serve a notice in writing to the House of Representatives, the Senate, and the Council of Ministers without delay, and the result of such inspection shall be disclosed to the public.

However, the main relationship between the State Audit Office (SAO) and the Thai Parliament is determined in the Organic Act on State Audit B.E. 2561 (2018). Initially, the State Audit Commission who set state audit policies both annual policy and long-term policy shall be notified to the House of Representatives, the Senate, and the Council of Ministers and disclosed to the public (Section 28 of State Audit Act 2018). Subsequently, Section 77 states that The State Audit Office shall prepare and submit the annual performance report of SAO to the House of Representatives, the Senate, and the Council of Ministers within 210 days from the end of the fiscal year. Additionally, Section 77 also assigns the responsibility for presenting the annual report on the performance of duties to SAC, AG, or assigned personnel.

Moreover, twice a year, SAO will hold a meeting with the Oversight Committee from Senate to provide information about organizational performance, the compliance of SAC to the Act, as well as the progress of SAO’s strategic plan. The Oversight Committee is responsible for overseeing the management of independent organizations regarding budget and performance consisting of Senates from the Parliament.
Lastly, every year, the Bureau of Budget will invite SAO to participate in the budgeting hearing process and provide the Parliament professional opinions on the auditees' budget proposal.

Prepared by
International Academic Division
International Affairs Office
State Audit Office of the Kingdom of Thailand