The audit results where the Auditor General has informed, in written form, by the virtue under Section 85, paragraph two, or Section 95, paragraph three of the Organic Act on State Audit B.E. 2561 (2018), the auditee shall consider taking action to compensate the state or the audited agencies or proceed a disciplinary punishment against the relevant officials within the duration determined by the Auditor General. The auditee must initiate the process within 60 days from the date of receipt of the audit results letter and report the results of action every 60 days until completion. The compensation and/or disciplinary punishment process must be completed within 240 days from the date of receipt of the audit results letter, in accordance with the Regulations of the State Audit Office on Compliance Audits, B.E. 2566 (2023).

    In case of after 60 days from the date of receipt of the audit results, the auditee does not report the Auditor General of the results or has not yet started the compensation and/or disciplinary punishment process, the audit office shall send a notification letter to the auditee to start the process within 30 days from the date the auditee received the notification letter.

    If, after 30 days from the date the auditee received the notification letter, he/she does not report the results or does not take action without any reasonable cause, the audit office shall submit the suggestion to the Auditor General for submission to the State Audit Commission in order to impose administrative penalties on the said auditee or government official. However, if reasonable cause is found, a notification letter shall be sent to the auditee to expedite the compensation and/or disciplinary punishment process and complete it within 240 days from the date the notification letter was received.

    In the event that 240 days have passed since the date the auditee received the audit results, if the auditee does not complete the compensation and/or disciplinary punishment process without reasonable cause, a notification letter shall be sent to notify the auditee to complete the process within 30 days from the date the auditee received the notification. Nevertheless, if it is seen that there is reasonable cause, a notification letter will be sent to notify the auditee to complete the process as quickly as possible, or until it is seen that there is no reasonable cause, a notification letter will be sent to notify the auditee to complete the process within 30 days from the date the auditee received the notification letter.

    If, after 30 days from the date the auditee received the notification letter, he/she fails to inform the Auditor General of the results or fails to complete the compensation and/or disciplinary punishment process without reasonable cause, the audit office responsible for notifying and following up on the audit results in that matter shall gather facts and evidence, prepare a case file, and submit the matter of violation of state fiscal and financial discipline. The auditors of the audit office, as said, shall certify that they have performed their audit duties in accordance with the standards and criteria for state auditing. This shall be submitted to the superiors respectively at the highest level, who shall then submit the case to the Auditor General for consideration and further submission to the State Audit Commission for consideration in order to impose an administrative penalty on the auditee or state official.

The submission of the State Fiscal and Financial Discipline offense cases