Procedure for Reviewing the Proposal of State Financial Discipline Offenses

    When the Auditor General receives the case of a financial discipline violation from the Inspection Office, the Auditor General will assign the Financial Discipline and Treasury Department (FDTD) to review the case and prepare a report. This is in accordance with the guidelines for presenting cases of financial discipline violations issued under the order of the Auditor General No. 14/2567, dated October 25, 2024, regarding the submission of cases to the Audit Committee for consideration of administrative penalties for the auditee or public officials. The steps and guidelines for reviewing the case are as follows:

    1. Procedure for Receiving and Reviewing the Case

      When the Director of the FDTD receives the case and the report from the Auditor General, they will proceed as follows:

      1.1 Register the Case: The case will be recorded in the case registry to monitor and ensure that the financial discipline violation is addressed within 5 years from the date of the violation.

      1.2 Assign Responsibility: A staff member from the FDTD will be assigned to review and examine the case.

       - To verify the accuracy and completeness of the facts and evidence in the case to ensure that the Audit Committee can consider the case and issue allegations.

       - To verify the accuracy and completeness of the confirmation letter regarding compliance with auditing standards.

    2. Outcome of the Case Review The review results are categorized as follows:

      2.1 In the case where the FDTD finds the following initial facts:

       - The accused has passed away, or

       - The case occurred more than 5 years ago from the date of the violation, or

       - The Audit Committee has already made a ruling on the same issue based on the same facts.

       In these cases, the responsible officer will consider proposing the conclusion through the chain of command to the Auditor General to order the termination of the caseandreturn the case to the Inspection Office.

      2.2 In cases where the Office of Financial Discipline reviews the case file and determines that the facts or evidence are insufficient to propose the matter to the State Audit Commission for consideration of administrative penalties against the auditee under Section 96 or against state officials under Section 97 of the Organic Act on State Audit B.E. 2561 (2018),

      the responsible party shall consider proposing their opinion through the chain of command to the Auditor General for a decision to terminate the submission of the case regarding financial and fiscal disciplinary violations of the state. The matter shall then be returned to the Audit Office.

      2.3 In the case where the Financial Discipline Office reviews the case and finds that the facts or evidence are still incomplete or inaccurate, and therefore not sufficient for the State Audit Commission to consider the matter and issue an accusation: The responsible party shall consider submitting their opinion through the appropriate chain of command up to the Auditor General for a decision on instructing the Deputy Auditor General or the Director of the Audit Office that submitted the case to provide additional facts or evidence. This should be done within 30 days from the date of receipt or within the period determined by the Auditor General.

      2.4 In the case where the Financial Discipline Office reviews the case and finds that the facts and evidence are complete, accurate, and sufficient for the State Audit Commission to accept the matter for consideration and issue an accusation: The responsible party shall prepare a letter submitting the case and a memorandum addressed to the Chairman of the State Audit Commission, proposing that the Auditor General sign the submission for the State Audit Commission to consider imposing administrative penalties on the auditee under Section 96 or state officials under Section 97 of the Organic Act on State Audit, B.E. 2561 (2018).

Home