The matter that the Auditor General has notified the results of the audit by virtue of the authority under Section 85, paragraph two, or Section 95, paragraph three, of the Organic Act on State Audit B.E. 2561, requires the audited party to consider taking action to compensate for damages to the state or the audited unit, or to take disciplinary action against the relevant officials within the period specified by the Auditor General. The audited party must initiate the process within 60 days from the date of receiving the notification letter of the audit results and report on the progress every 60 days until completion, and must complete the action within 240 days from the date of receiving the notification letter of the audit results, in accordance with the regulations of the Office of the Auditor General regarding compliance audits B.E. 2566.

After the 60-day period from the date of receiving the notification letter of the audit results, if the audited party does not respond or has not initiated the process, the office shall issue a reminder letter for the audited party to commence action within 30 days from the date the audited party receives the reminder letter.

Upon completion of the 30-day period from the date the audited party receives the reminder letter, if the audited party does not respond or does not take action without reasonable cause, a recommendation shall be made to the Secretary-General for submission to the State Audit Commission for consideration of administrative penalties against the audited party or state officials. However, if there are reasonable grounds, a letter shall be issued to expedite the completion of the process within 240 days from the date of receiving the notification letter of the audit results.

In the case of the 240-day deadline from the date the auditor receives the notification of the audit results, if the auditor has not completed the process without reasonable cause, a written notice shall be sent to the auditor to complete the process within 30 days from the date the auditor receives the notice. However, if there are reasonable grounds, a written notice shall be issued to expedite the process until it is deemed that there are no reasonable grounds, followed by a notice to the auditor to complete the process within 30 days from the date the auditor receives the notice.

Upon the completion of 30 days from the date the audited party receives the notification letter, if the audited party does not respond or fails to complete the necessary actions without justifiable reasons, the responsible auditing office shall notify and follow up on the audit results. The office must gather facts, evidence, prepare a report, and propose the matter concerning financial discipline violations to the appropriate authorities. They must also certify that they have carried out their audit duties in accordance with the standard criteria for public financial auditing. The matter will then be forwarded up the chain of command for consideration by the Auditor General and subsequently proposed to the Board of Audit for further administrative disciplinary actions against the audited party or the government official involved.