ลำดับเหตุการณ์สำคัญ ในงานตรวจเงินแผ่นดินไทย ฉบับภาษาอังกฤษ

2003 • The State Audit Commission’sIssuance of the Office of the Auditor General of Thailand’s Notification on the Notification of theAuditor’s Identity Cards B.E. 2546 (2003). The identity cards came in two formats: Administrative Divisioncomputer graphic and non-computer graphic cards. of the Office of the Auditor General ofThe public launching of the Office of the Auditor General of Thailand was Thailand’s Internalconducted on the “OAG Meeting the Public” radio programme broadcast on Structure B.E. 2545the National Assembly Radio Station, FM 87.5. The programme provided a (2002). communication channel between the OAG and the general public. Source: The Government Gazette.104 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

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2004 • Mr. Norchai Sripimon, ChairmanIssuance of the State Audit Commission’s state auditing standard on the of the second State Auditpreparation and completion of necessary state audit forms (Form Mor Tor Ngor. Commission4) to be regularly submitted to the Office of the Auditor General of Thailand. (2005-2006).Five other state audit measures were also issued: (1) Damage-prevention ordamage-control measures for the audited entities (Form Mor Lor Kor. 3), (2)TAO’s financial and monetary measures (Form Or. 200), (3) TAO’s procurementand inventory management measures (Or. 300), (4) TAO’s work plan and projectimplementation measures (Form Or.400) and (5) Financial management andcontrol measures for small-sized audited entities (Form Mor Lor Kor. 6).The Office of the Auditor General of Thailand proposed Guidelines for thePrevention of Public Fund Losses based on data from the audited entity’smanagement flaws resulting from a lack of proper protocols for the auditedentities. This had resulted in possible losses to the government or an environmentconducive to corruption. For this reason, the Office of the Auditor General ofThailand recommended that the authorities in related sectors revise the relevantlaws, rules and regulations.5 December 2004 Royal appointment of Mr. Norchai Sripimon as Chairman of the State AuditCommission together with another nine members of the Commission.2005 The second State Audit Commission formulated state audit policies for 2005-2010.106 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

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• Notification of the royal appointment of the Chairman and Members of the State Audit Commission. There were ten members with Mr. Norachai Siphimon as the Chairman. Source: The Government Gazette.18 September 2005 • The 90th anniversary of the EstablishmentCelebration of the 90th anniversary of the establishment of the Office of the of the Office of theAuditor General of Thailand. Publication of a commemorative book on the Auditor General ofOffice’s history compiled, for the fifth time, by Mr. Songwut Danwuthinan. Thailand commemorative book, the fifth compilation of the Office’s history by Mr. Songwut Danwuthinan.108 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

2006 Issuance of the State Audit Commission’s Notification of the Administrative Division of the Office of the Auditor General of Thailand’s Internal Structure B.E. 2549 (2006), after which the Office of the Auditor General of Thailand was divided into 43 offices and one working group according to the primary nature of its auditing functions, namely, financial audits, public procurement and investigative audits and performance audits. The State Audit Commission submitted preventative measures against damage from the misuse of finance by local administrative organizations on the construction, restoration and maintenance of roads and bridges to the Cabinet for its consideration.• The State AuditCommission’s Notificationof the AdministrativeDivision of the Offce ofthe Auditor General ofThailand’s InternalStructure B.E. 2549 (2006).Source:The Government Gazette. 109

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• 2001-2006 performance 2007 reports of the Office ofthe Auditor General of The Office of the Auditor General of Thailand formulated the State AuditThailand. Strategic Plan for 2007-2010 with the following vision in mind: (1) to produceSource: recognizable audit results in the public eye; (2) to conduct professional andPhotography (taken from standardized audits, and (3) to provide fast, fair, independent and impartialthe original documents) by audits.Mr. Rattham Chuanchoeiand Mr. Somathut Nithitreerat. 2008 The Office of the Auditor General of Thailand developed computer assisted audit programmes for distribution among OAG officials. The formulation of guidelines on the use of Audit Command Language (ACL) programmes in auditing. The preparation of work sheets for financial statement audits of public entities based on the Government Fiscal Management Information System (GFMIS). The inception of the Institute of Good Governance’s construction project. The Institute aimed to provide training and development for public auditors.• The ACL (AuditCommand Language)computer program usedby the Office of theAuditor General ofThailand for the audit offinancial statements. 111

2009 The Office of the Auditor General of Thailand initiated two pilot environmentalaudit projects: (1) Assessment of the noise impact of Suvarnabhumi Airporton the environment; (2) Coastal erosion prevention and mitigation.Environmental audit is a new paradigm of auditing that is in line with thesustainable development concept.The Office of the Auditor General of Thailand started to focus more on theprevention of damage and loss to public finances by adopting the preventativeapproach to auditing. Recommendations from various state public audits wereused to formulate the criteria for regulating and monitoring public finances.2011 Issuance of the State Audit Commission’s notification of the AdministrativeDivision of the Office of the Auditor General of Thailand’s Internal StructureB.E. 2554 (2011), after which the Office was subsequently reorganized anddivided into 44 offices and one working group.112 The Chronicle of Office of the Auditor General of Thailand since (1875-2015)

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2012 • Establishment of ASEANSAI by theThe Office of the Auditor General of Thailand was elected to the ASOSAI Supreme AuditGoverning Board Committee for the 2012-2015 term. This was the fifth time that Institutions of ASEAN.the Office had been elected to the ASOSAI Governing Board Committee. The Source:ASOSAI Governing Board Committee election is held every three years. The Office ASEANSAIof the Director General of Thailand had previously been elected to the GoverningBoard Committee at the 3rd, 7th and 8th ASOSAI Assembly meetings. Mr. PanyaTantiyawarong, Chairman of the State Audit Commission, had the honour of beingchairman of the ASOSAI Governing Board Committee.The Office of the Auditor General of Thailand is a founding member of the ASEANOrganization of Supreme Audit Institutions (ASEANSAI) whose other membersare state audit institutions from ten member states: (1) Brunei Darussalam, (2) TheKingdom of Cambodia, (3) P.D.R, (4) The Republic of Indonesia, (5) The Republicof the Union of Myanmar, (6) The Federation of Malaysia, (7) The Republic of thePhilippines, (8) The Republic of Singapore, (9) The Kingdom of Thailand, and (10)The Socialist Republic of Vietnam.114 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Reorganization of 2012 the Office through theestablishment of 76 Issuance of the State Audit Commission’s Notification of the Administrativeprovincial audit offices Division of the Office of the Auditor General of Thailand’s Internal Structurefor comprehensive, rapid B.E. 2555 (2012), after which the Office was subsequently divided into 131 officesand timely performance. and one working group. This reorganization was a major transformation for theThe OAG website against Office of the Auditor General of Thailand as a result of the attempt to providecorruption is one of the comprehensive state audit throughout the country, with special references to theOAG’s measures to enlist establishment of the Regional Special Audit Offices No. 1-15 for investigativecitizen participation in and performance auditing. The establishment of Provincial Audit Offices in 76state audit work. provinces (except Bangkok) aims to create local audit units capable of quick, timely and comprehensive access to audited local administrative organizations. 2013 The Office of the Auditor General of Thailand lends significance to citizen engagement in state auditing. OAG’s Open House activities were held in many provinces. The OAG’s “Ru Rak Ngern Paendin” (Knowing and Protecting Public Money) campaign aimed to raise public awareness of the importance of public finance. The OAG also received funding from the World Bank to set up the ‘OAG Against Corruption’ website (www.oaganticorruption.com) as part of its anti-corruption campaign. The website provides the public with a channel for submitting any complaint about corruption and extortion in incidents of bribery. These activities reflect the variety of approaches that the Office of the Auditor General of Thailand uses to engage citizen participation in its functions. 115

• The 2007-2011 performancereports of the Office of theAuditor General of Thailand.Photography (taken fromthe original documents) byMr. Rattham Chuanchoei andMr. Somathut Nithitreerat.116 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• The State Audit Commission’sNotification of the AdministrativeDivision of the Office of the AuditorGeneral of Thailand and InternalStructure B.E. 2554 (2011). Source:The Government Gazette. 117

• The State Audit Commission’s Notification of the Administrative Division of the Office of the Auditor General of Thailand’s Internal Structure B.E. 2555 (2012). Source: The Government Gazette.118 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Notification of theroyal appointmentsof the Chairman andMembers of the StateAudit Commission.There were sevenmembers withEmeritus ProfessorChaisit Trachoethamas the chairman ofthe State AuditCommission.Source:The Government Gazette. 119

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• Members of the present StateAudit Commission(left to right):Mr. Goanpot Asvinvichit,Mr. Suthiphon Thaveechaiyagarn,Mr. Piyabhan Nimmanhaemin,Mr. Chaisit Trachoetham,Mrs. Urai Romphotiyok,Ms. Jiraporn Meeleesawat andMr. Vittaya ArkompitukPhotography byMr. Pongtorn Chuachavalit,Mr. Rattham Chuanchoeiand Mr. Somathut Nithitreerat. 121

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• Emeritus Professor Chaisit Trachoetham, the current Chairman of the State Audit Commission.25 September 2014 Royal appointment of Emeritus Professor Chaisit Trachoethamas Chairman of the State Audit Commission together with sixother members of the Commission. 123

• Mr. Pisit Leelavachiropas, the current Auditor General. 25 September 2014 Royal appointment of Mr. Pisit Leelavachiropas the Auditor General. 2015 Announcement of the State Audit Commission’s 2015-2017 State Audit Policies which focus on the proactive audit approach, the monitoring of government project implementation which has a significant impact on the country’s financial status or issues that capture public interest. Also included in these policies is an emphasis on the efficient auditing of public revenue collection and disbursement of public finances, preventative audits and the systematic integration of different audit approaches. The State Audit Commission has also tried to improve Thailand’s state auditing standards so that they reach the same level as international auditing standards. The Office of the Auditor General of Thailand was elected to the ASOSAI Governing Board Committee at the 13th ASOSAI Assembly meeting in Malaysia. This was the fifth time that the Office of the Auditor General of Thailand had been elected to this post.124 The Chronicle of Office of the Auditor General of Thailand since (1875-2015)

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• Notification of the royal appointment of Mr. Pisit Leelavachiropas to the post of Auditor General on 25 September 2014. Source: The Government Gazette.126 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

2015 The State Audit Commission and the Office of the Auditor General of Thailandinitiated the Volunteer State Auditor Project (Or Sor.Tor Ngor.) as a meansof creating a people’s network in the monitoring of government budgetappropriation. This project is one of the channels that the OAG uses to engage citizenparticipation in its activities.Issuance of the State Audit Commission’s Notification of the AdministrativeDivision of the Office of the Auditor General of Thailand’s Internal StructureB.E. 2558 (2015), after which the Office was divided into 133 offices and oneworking group. Following the State Audit Commission’s policy emphasis onrevenue collection audit, the Revenue Collection Audit Office has recentlybeen added to audit the collection of revenues, fees and other revenues of theaudited entities, and to determine whether the collection of such revenues is inkeeping with the relevant laws, rules, regulations and Cabinet resolutions. ThisOffice is also responsible for the auditing of tax assessment and tax collection, todetermine whether these functions are carried out efficiently, in accordance withtheir objectives, and to ensure that they meet their goals. 127

18 September 2015 Official logo of the 100th Anniversary of100th Anniversary of the establishment of the Office of the Auditor Establishment of the OfficeGeneral of Thailand. of the Auditor General of Thailand. Designer: Miss Sangrawi Opaspakornkit, Associate Audit Officer (Public relations).128 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

Source:The Government Gazette. 129

Development of Thailand’s State Auditing MissionTimeline Organization title Chief executive Chain of command Laws and notifications1875 - 1880 Office Luang Chao Panakngarn The King Article 8 of the Krom Phra1880 - 1890 (The Royal Audit Office) Phu Traut Yai Khlang Mahasombat1890 - 1915 (Auditor-General) (Royal Treasury)1915 - 1926 Department and Other Departments with Financial Functions Act Chula Sakarat 1237 (B.E. 2418 or A.D. 1875). Incorporated into Kong The Comptroller-General The King The 16-Article Inspection Chai (the Expenditure Director-General of Phra Khlang Mahasombat Department Act Rattanakosin Division) in the Department Krom Traut (Royal Treasury) Minister Era 109 of Accounts (the Inspection Department) (B.E. 2433 or A.D. 1890) Krom Traut Notification of the (The Inspection Depart- Establishment of the State ment) Audit Department, dated 18 September 1915 The State Audit Department The Auditor General Phra Khlang Mahasombat (Royal Treasury) Minister1926 - 1932 A division in the The Comptroller-General Phra Khlang Mahasombat Notification of the Merging1932 - 1933 Comptroller General’s assigned a supervisor (Royal Treasury) Minister of the State Audit Department to the Auditor General’s Khana Kammakarn Department with the Division Ratsadon (the People’s Comptroller General’s Committee of Siam) Department The State Audit Department The Auditor General Notification of the Transfer of the State Audit Department to the People’s Committee of Siam, dated 20 July 19321933 - 1972 The Audit Council President of the Audit Office of the Prime Minister The Audit Council Act1972 - 1979 Council B.E. 2476 (1933)1979 - 1999 Office of the Audit Council President of the Audit Council The Prime Minister Office of the Auditor-General The Auditor-General The State Audit Act B.E. 2522 (1979)1999 - present day Office of the Auditor Gen- Chairman of the State Audit The State Audit The Organic Act on State Audit eral of Thailand Commission with the Auditor Commission B.E. 2542 (1999) General as head of the Office of the Auditor General of Thailand130 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

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The Chronicle of Office Production:of the Auditor General GM Multimedia Group (PCL)of Thailand since 1875-2015 GM Group Building, 914, Rama 5 Road, Dusit,First edition: November 2015 Bangkok 10300, Thailand2,000 copies Tel: +662 241 8000ISBN: 978-616-7813-04-2 Chief executive officer:Academic Committee Mr. Pakorn Pongvarapafor the preparation of centennial Art director:commemorative books and videos Mr. Prateep Patchimtuck Photographer:Owner: Mr. Damrongrit SathitdamrongthamOffice of the Auditor General of Thailand Coordinator:16 Soi Areesampan Rama 6 Road Mrs. Phatsana PhloimikhaBangkok 10400 Thailand Production manager:Tel +662 271 8000 Mrs. Ratana Khow Colors:Consultants: Kanoksilp (Thailand) Co., Ltd.Mr. Pisit Leelavachiropas Printing:Mr. Monthein Charoenpol O.S. Printing House Co., Ltd.Chairman of the Working Committee:Ms. Poungchamnard JariyajindaDeputy-Chairmen of the Working Committee:Mrs. Roongnapa CharoenkunwiwatMrs. Apatsara KhunnawatSupervisors:Mrs. Klednatee ManosanMr. Khanaphot HongsawarangkoolMr. Teerayuit WattanatamsiriAuthor/compiler:Dr. Sutthi SuntharanurakTranslator:Dr. Maneewan PewnimPhotography:Mr. Rattham ChuanchoeiMr. Pongtorn ChuachavalitMr. Somathut NithitreeratVideo:Mr. Jakrapon WilapanMr. Nuttapon PhupasertMiss Phattharanan SukdoungMr. Teerapong JirojnkoonCoordinators:Mr. Yuttapong PoovasettavornMr. Chirawut YordkulMr. Somkiat KhongsasdiCover designers:Miss Parinda PongonglatDepartment of Fine ArtThe Chronicle of Office of the Auditor General of Thailandsince 1875-2015Commemorative book on the 100th anniversary ofThe Office of the Auditor General of Thailand132 The Chronicle of Office of the Auditor General of Thailand since 1875-2015