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2007 Assessment

Thailand: Integrity Indicators Scorecard

Thailand: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
55	In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
56	Is the supreme audit institution effective?	66
57	Can citizens access reports of the supreme audit institution?	83

Indicator and sub-Indicator Details

In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments:

References: Parliamentary Act 1999, section 4 was promulgated in accordance with the Constitution of 1997. The name is "The Office of The Auditor General of Thailand."

Is the supreme audit institution effective?

56a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments:

References: Parliamentary Act 1999, section 7 states that:

(1) the person nominated to be a member of the supreme audit institution must not be a member of parliament , a senator, a government political official and a member of local council.

According to Section 10, the committee must be independent and neutral.

56b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: During the Thaksin Government, the auditor-general, Ms. Jaruwan, was temporarily removed from office on grounds that her nomination was invalid. However, it is common knowledge that the Thaksin Government interfered to stall the work of the auditor general who was known to be a straightforward person and ready to investigate the wrongdoings of the Thaksin government.

References: Bangkok Post Newspaper

56c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments: The Office of The Auditor General of Thailand consists of a committee auditor, auditor general and executives. In conclusion, they have 13 full-time civil servant staff members. But after the coup d'etat of September 19, 2007, only the auditor general was left, and there was no longer a national audit commission.

References: [ LINK ]

56d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments: In practice, the senate nominates ombudsmen. In the Constitution of 2007, the majority of senators are popularly elected. Thus, the political factor may play an important role.

References: Parliamentary Act 1999, Chapter 1, Section 9 states that the auditor committee must not be (1) government officials that receive a salary; (2) an adviser or employee of a public enterprise or a government agency.

Section 11 states that the Auditor General must not a be former Auditor General; or be a member of parliament, senator, political bureaucracy, or a member of local parliament or an administrator.

[ LINK ]

Peer Review Comments: The comment that "the political factor may play an important role" appears to justify a lower score .

56e: In practice, the audit agency receives regular funding.

Score:

100

Comments: Yes, the audit agency receives funding from the annual budget.

References: Government Gazette, Jan. 9, B. E. 2550 section 26. [ LINK ]

56f: In practice, the audit agency makes regular public reports.

Score:

100

Comments:

References: The Office of The Auditor General of Thailand posted many reports on [ LINK ]. The latest report is an evaluation of the integration administrative system in the province, posted on Feb. 6, 2006. In conclusion they posted 42 reports on the Website. It's not up-to- date.

56g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments: Yes. Even in small cases, such as the Aubotoe (Sub-District Administrative Organization) Khonoi, which was accused of corruption regarding the purchase of garbage disposals. Major cases involving ministers were also investigated.

References: [ LINK ]

Peer Review Comments: It is unclear from the comments above whether the government always acted on the OAG's findings; however, I I know of some cases in which it did. Some justification is needed for the current score.

Peer Review Comments: I think the cases presented are the exceptions rather than the rule.

56h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments:

References: Parliamentary Act 1999, section 15, 19 and 42 [ LINK ] telephone interview with an official from the state audit office (December 11, 2007). He refused to give his name.

Peer Review Comments: It is unclear why the source, which is in law, provides justification for the score in practice.

Can citizens access reports of the supreme audit institution?

57a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments:

References: In Rules of Procedure of Auditor Committee Dealing with Information of Bureaucracy, B. E. 2002, Chapter 4, section 13, 15 and 16 www.internal-audit.chula.ac.th/link_t.htm

57b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments: The citizens can access audit reports according to the In Rules of Procedure of Auditor Committee Dealing with Information of Bureaucracy, B. E. 2002, Chapter 4, section 13, 15 and 16.

www.internal-audit.chula.ac.th/link_t.htm

References: The agency report posted is rather up to date and citizens can gain access to data through [ LINK ]

57c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: Yes, a citizen can also access the reports through [ LINK ] and via fax and photocopy.

References: [ LINK ]

Ctizens can access audit reports by the rules of procedure of the audit committee dealing with information of the bureaucracy: B.E. 2002 Chapter 4, section 13, 15, 16, see [ LINK ]

Peer Review Comments: This does not take into account indirect costs.