PROBLEMS CONCERNING THE CONTROL OF STATE FINANCIAL AND FISCAL DISCIPLINES UNDER THE CONSTITUTION OF THE KINGDOM OF THAILAND, B.E. 2560 (2017)

Abstract

This article has the objective to study the control of State financial and fiscal disciplines under the State Audit Office of the Kingdom of Thailand. An international comparative legal study of International Organization of Supreme Audit Institutions (INTOSAI) members revealed that problems have arisen in enforcing State financial and fiscal disciplines in Thailand. These include defining organizational structure; determining offenses and sanctions; dealing with procedures which do not conform to the principle of controlling State financial and fiscal disciplines; and administrative law. These findings suggest that relevant amendments should be issued to the Constitution of the Kingdom of Thailand, B.E. 2560 (2017), the Organic Act on State Audit, B.E. 2561 (2018), and the State Fiscal and Financial Disciplines Act B.E. 2561 (2018), to increase efficiency and orderliness in the State audit in Thailand.