ลำดับเหตุการณ์สำคัญ ในงานตรวจเงินแผ่นดินไทย ฉบับภาษาอังกฤษ

Luang Damri Isaranuwat collated the history of the Audit Council into akeepsake booklet for distribution at the Department’s royal Kathin ceremony atWat Somkliang Temple in Nonthaburi Province. It was the first compilation ofthe history of Thailand’s state audit. • List of Buddhist temples where the royal Kathin were offered in 1934. The Audit Council was assigned to present Kathin offerings at Wat Somkliang Temple in Nonthaburi Province. Source: The Government Gazette.1935 • The booklet on the history of the AuditThe Audit Council briefly outlined four Council collated by Luangobjectives of its functions. These were to Damri Isaranuwat fordetermine whether: (1) Public expenditure distribution at the royalcomplied with the rules and regulations Kathin ceremony atissued by the Minister of Finance or not; Wat Somkliang Temple.(2) Public revenues were being collected asrequired by the relevant laws and regulationsor not; (3) Both the public revenue andexpenditure were accurate and in keepingwith the allocated budgets or not and, if not,why this was so; and (4) How accurate the existing public assets were.1936 The Audit Council submitted an audit report to the House of Representatives forthe first time. It was a report on the financial statement audit results of the 1933Government budget.1937 The Office of the Prime Minister issued regulations on the appointment of AuditCouncil members, who were divided into two categories: Class 1 and Class 2. TheAudit Council members were selected by drawing lots using red and white cowries.54 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Minutes of the first meeting of the House of Representatives in 1933.• The first sitting of theHouse of Representativesat Ananta SamakhomThrone Hall. Source:The National AssemblyLibrary website. 55

• King Rama V commissioned the construction of areception hall, by the name of Ananta SamakhomThrone Hall, in the compound of Dusit Palace.He presided over the foundation stone laying ceremonyon 11 November 1908. Mario Tamagno was the architectand Chao Phraya Yommaraj (Pan Sukhum) was headof the construction team. Although King Rama V diedbefore the completion of the construction, King RamaVI continued with the project until it was completed in1915. The construction took eight years and a budget of15 million Baht to complete. After the political changeon the 24th of June 1932, the Ananda SamakhomThrone Hall was used to hold the meetings of the Houseof Representatives.56 The Chronicle of Office of the Auditor General of Thailand since (1875-2015)

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• The appointment of members of the Audit Council in 1937 was signed by Colonel Phraya Phahonphonphayuha- sena, the then Prime Minister. Source: The Government Gazette.1937 The Audit Council issued a directive on the issuance of written advice, inmemorandum format, to the audited entity. This was the material document thatauditors consulted while making enquiries for an audit.58 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

1938 • The Audit Council’s per- formance reportThe Interior Ministry authorized the Audit Council to audit the financial accounts 1932-1937.of municipalities, representing the beginning of its new auditing function of local Photography (takenadministrative entities. from the original document) by Mr. Rattham Chuanchoei1939 and Mr. Somathut Nithitreerat.The Office of the Prime Minister appointed the Audit Council to be the CentralAccount Office vested with the authority to conduct financial audits of private storesin the Bangkok and Thonburi areas and to affix the auditor’s seal on completion ofthe audit. The President of the Audit Council became the ex-officio Sarawat BanchiYai (Grand Auditor) of this office.4 March 1941 Announcement of the adoption of the Audit Council’s official seal. • The Audit Council’s emblem. This was the first time that an emblem was designed for and adopted by the Audit Council. Source: The Government Gazette. 59

• The royal decree on Audit Council Administration B.E. 2485 (1942). This was the second reorganization of the internal structure of the Audit Council, which was divided into one office and five divisions. Source: The Government Gazette.1942 Restructuring of the Audit Council in compliance with the Royal Decree on theReorganization of the Audit Council attached to the Office of the Prime MinisterB.E. 2485 (1942). The Council was divided into 1 office and 5 divisions, namely,the Office of the Executive Secretariat, the State Enterprise and Public Fund AuditDivision, the Military Finance Audit Division, the Civilian and Other FinanceAudit Section, the Municipal Finance Audit Section and the Regional FinanceAudit Section.60 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Notification of theAppointment of thePresident of the AuditCouncil in 1948. LuangWorapakphinit wasappointed President ofthe Audit Council, as thesuccessor to Luang DamriIsaranuwat.Source:The Government Gazette.• Officials of the AuditCouncil who were memberson the Ministry ofEducation audit team.Photography (taken fromthe original picture) byMr. Rattham Chuanchoei andMr. Somathut Nithitreerat. 61

1943 • Luang Worapakphinit was the first secretary ofThe Audit Council issued a directive on Civil Servant’s Identity Cards. This was the Audit Council and,the first time that civil servant identity cards were issued to civil servants working subsequently, the secondfor the Audit Council. President of the Audit Council. 1948 Photography (taken from the original picture) byRoyal appointment of Luang Worapakphinit (Win Aswanond Worapakphinit) Mr. Rattham Chuanchoeias President of the Audit Council. He succeeded Luang Damrong Isaranuwat. and Mr. Somathut Nithitreerat.62 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Members of the AuditCouncil under thepresidency of LuangWorapakphinit (WinAswanond).Photography (taken fromthe original picture) byMr. Rattham Chuanchoeiand Mr. Somathut Nithitreerat.• Sala Look Khun Pa-vilion, the former stateauditing office. Source:www.oag.go.th 1951 Royal appointment of Mr. Luean Chumkamon to the post of President of the Audit Council. 63

• Field Marshal Por. Pibulsongkram, the Prime Minister, nominated Mr. Luean Chumkamol to succeed Luang Worapakphinit as President of the Audit Council. Source: Thai Wikipedia • Mr. Luean Chumkamol began his civil service career as a clerk in the State Audit Department when it was still a division of the Comptroller General’s Department. He was among the first group of civil servants to be transferred from the Comptroller General’s Department to the State Audit Department to perform the Audit Council’s pioneering work. He was later selected to become a Class 1 member of the Audit Council in 1942 and was appointed Secretary of the Audit Council in 1948 when Luang Worapa- kphinit was President of the Audit Council. Mr. Luean was appointed the third President of the Audit Council in 1950. During his presidency, Mr. Luean encouraged the Audit Council to seek INTOSAI membership in 1956. He was the longest serving President of the Audit council, holding the office for 15 years (between 1950-1965) Photography (taken from the original picture) by Mr. Rattham Chuanchoei and Mr. Somathut Nithitreerat. • Notification of the Appointment of the President of the Audit Council in 1952, announcing Mr. Luean Chumkamol as the third President of the Audit Council. Source: The Government Gazette.64 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

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1952 Reorganization of the Audit Council (with a change of the Office’s name fromthe Audit Council to the Office of the Audit Council). The Statistics andCompilation Division was added as a division of the Office of the Secretary togetherwith the Accounting Audit Division (whose name was subsequently changedto the Special Audit Division in 1974 with the specific duties of investigatingand inspecting of financial accounts and cases of financial fraud). • The Audit Council’s seal to be used on molten lac to seal documents in former times. Photograph by Mr. Damrongrit Sathitdamrongtham. • The Royal Decree on the Administration of the Audit Council under the Office of the Prime Minister B.E. 2495 (1952). This was the third reorganization of the Department with the addition of the Accounting Inspection Division. Source: The Government Gazette.68 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

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1954 Enactment of the Royal Decree on the Regulations of the Office of the Audit Council,which was under the administration of the Executive Cabinet Bureau at theOffice of the Cabinet. (The name of the Office of the Prime Minister was changedto the Office of the Cabinet in the Field Marshal Por Pibulsongkarm Government).At that time, the Office of the Audit Council extended its auditing authority to covera total of nine regions. Provincial audit offices were set up in Ayutthaya, NakhonRatchasima, Udon Thani, Chiang Mai, Phitsanulok, Nakhon Pathom, Nakhon SiThammarat and Songkhla Provinces.The auditing functions of the Office of the Audit Council became more various. Inaddition to its previous focus on the auditing of certificates of payment accountsand certificates of salary payment copies, the Office now audited state enterpriseaccounts, fraud audits, public procurement audits, and complaint audits.1956 • The 2nd INTOSAI meeting in 1952 attendedThe Office of the Audit Council became a member of the International by two delegates fromOrganization of Supreme Audit Institutions (INTOSAI) whose objectives were the Audit Council.to encourage opinion and experience sharing between the state audit institutions Source:of member countries in order to promote the advancement of public auditing INTOSAI 50 Yearspractices. Two delegates from the Office of the Audit Council, Mom Ratchawong (1953-2003) Page 40-41.Thongthang Thongtham and Mr. Preecha Thai-aree, were dispatched to attend the2nd Assembly Meeting of the International Congress of Supreme Audit Institutions(INCOSAI) in Brussels, Belgium. • “INTOSAI Logo”70 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• The 1961 Annual Report 1961 of the Audit Council,Office of the Prime Preparation of the Office of theMinister. Audit Council’s first Annual Report, aPhotography by collectionof statistics relevant to the OfficeMr. Rattham Chuanchoei and auditing functions. The report containedMr. Somathut Nithitreerat. confidential information that could not be released to the public. The phrase• Members of the Audit “Confidential. For Official Use only” wasCouncil under the stamped on the back cover of this report.presidency of Mr. LueanChumkamol. 1963 Photography (from theoriginal copy) by Mr. The Office of the Audit Council submittedRathatham Chuanchoei proposed guidelines on the preventionand Mr. Somathut and suppression of corruption to theNithitreerat. Government for its consideration. The seven proposals in these guidelines reflected the essential role of the Office of the Audit Council in the suppression and prevention of corruption. 71

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• Mr. Khamnueng 1965 Charnlekha was a veteranof the Audit Council Royal appointment of Mr. Khamnueng Charnlekha to the post of President of thebecause he entered the Audit Council. In this year, Mr. Khamnueng Charnlekha and Mr. Suphat Suthatham,Department’s service another member of the Audit Council, were appointed emeritus professors atduring its pioneering Thammasat University. This appointment indicated the high level of recognitionperiod. He was appointed for their excellent accounting expertise of Audit Council personnel.to Class 1 membership ofthe Audit Council in 1947 1966 and Class 2 membershipin 1950. He was stationed Formulation and release of auditing guidelines and collating of auditing rules andat the Regional Audit regulations by the Office of the Audit Council. They were completed with subject,Office No. 5, Songkhla heading and theme indexes to be used for cross-referencing in the examination,Province, as chief of the monitoring and assessment of complaints and complaint outcomes.Account InspectionDivision and director of 1967 the Regional AuditDivision. Mr. Khamnueng Adaption of the testing technique to the auditing of financial accounts, salariesCharnlekha was appointed and wages budgets, and copies of certificates of payment once the existing auditingSecretary of the Audit practices had been found to be inadequate in keeping up with the increasedCouncil in 1963, the 4th auditing workload. It was deemed appropriate to switch from detailed audits toPresident of the Audit the audit testing approach to ensure better efficiency and more extensive auditing.Council in 1965 and anemeritus professor atThammasat University.• Notification of theAppointment ofMr. KhamnuengCharnlekha as thePresident andMr. Suphat Suthathamas the Secretary of theAudit Council. Source:The Government Gazette. 73

1970 Abolition of the post of Audit Council member. Mrs. Ruedi Jiwalak was the lastmember of the Audit Council. (Since 1933, there had been 93 Audit Councilmembers altogether.) • The Audit Council’s emblem after the second modification. Source: The Government Gazette. 1971 Change made to the Office of the Audit Council’s emblem. In the new emblem, a scales stand was added to the scales in the old emblem.74 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• The RevolutionaryCouncil’s Notification No.216, 1972, stipulating thatthe Office of the AuditCouncil was to reportdirectly to the PrimeMinister.Source:The Government Gazette. 1972 Issuance of the Revolutionary Council’s Announcement No. 216, dated 29 September 1972 regarding the reorganization of government entities. Clause 33 granted the Office of the Audit Council all relevant powers and duties prescribed by the provisions of the law. The Office was to report, directly, to the Prime Minister.• Emeritus ProfessorSuphat Suthatham,the fifth President ofthe Audit Council.Photography (taken fromthe original picture) byMr. Rattham Chuanchoeiand Mr. Somathut Nithitreerat. 1974 Royal appointment of Mr. Suphat Suthatham as President of the Audit Council. A major reorganization of the Office of the Audit Council (following the Office’s most recent reorganization in 1954). The new organizational structure consisted of the Office of the Secretary, the Academic Division, the State Enterprise and Capital Fund Audit Division, the Military Finance Audit Division, the Administrative Finance Audit Division, the Economic and Social Finance Audit Division and the Special Audit Division as well as the Regional Audit Offices Nos. 1-9. 75

• The Royal Decree on the Administrative Divi- sion of the Office of the Audit Council B.E. 2517 (1974). This was the fourth reorganization of the State Audit Entity. Source: The Government Gazette.76 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

1974 State audits were stipulated in Section 6: The National Assembly’s Auditor General, Chapter 6, of the Constitution of the Kingdom of Thailand B.E. 2517 (1974). There were six articles in this Section (Articles 168-173). The essence of these provisions was that it was within the power and duty of the National Assembly’s Auditor General to audit budgets and asset appropriations of government entities, state enterprises, local administrative organizations and any other entities prescribed by the provisions of the law. The National Assembly’s Auditor-General was to be an independent agency, fully separate from the executive sector. According to the universal state audit principles, officials of the National Assembly’s Auditor General’s Office were to become officials of the National Assembly. As prescribed by law, the appointment and removal of the Auditor General could only be made valid by a National Assembly resolution. However, since no organic law on this proposed office had ever been enacted by the National Assembly of the time, the effort to advance the establishment of the National Assembly’s Auditor General came to a standstill until the 1974 Constitution was repealed by the 6 October 1976 Coup d’état Council. 1975 Royal appointment of Mr. Chan Loetlaksana to the post of President of the Audit Council. 60th anniversary of the establishment of the Office of the Audit Council. Publication of commemorative books on the Office’s history and auditing anecdotes. This was the second compilation of the Office of the Audit Council’s history with Mr. Prayoon Siyanyong and Mr. Thammarat Na Ranong as its authors.• The 60th anniversaryof the Audit Councilcommemorative bookwritten by Mr. PrayoonSiyanyong andMr. Thammarat NaRanong. This was thesecond compilation ofthe history of stateauditing in Thailand. 77

• The National Assembly’s Auditor-General under the Constitution of the Kingdom of Thailand B.E. 2517 (1974). Source: The Government Gazette.1976 • Mr. Wichian Wongbiasat, the last President of theRoyal appointment of Mr. Wichian Wongbiasat to the post of President of the Audit Council and theAudit Council. first National Assembly’s Auditor-General underMr. Prayunsak Chalayondecha and Mr. Prem Malakul Na Ayutthaya proposed the the 1974 Constitution offirst draft of the Establishment of the Office of the National Assembly’s Auditor the Kingdom of Thailand.General Act B.E……. It was approved in principle at a National Assembly meeting.After several meetings to consider and improve it, the words “Office of the NationalAssembly’s Auditor-General” were dropped from the draft title which was changedto the State Audit Act Draft B.E…….78 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

The Office of the Auditor-General period 24 February 1979 Enactment of the State Audit Act B.E. 2522 (1979) to ensure correct, smooth and efficient budget appropriations as well as the safeguarding of public finances and the assets of government entities and state enterprises. The Prime Minister was in charge and controlled the execution of this Act. Under the new State Audit Act, the Office of the Auditor-General’s auditing scope and responsibilities were broadened to include efficient and value-for- money control of government budget appropriation. Later on, a new auditing method known as the Performance Audit was adopted by the Office.• Examples of the Office Royal appointment of Mr. Wichian Wongbiasat as the first Auditor-General. (Atof the State Audit annual that time, Mr. Wichian was the incumbent President of the Audit Council underperformance report. the previous State Audit Act. He was also appointed the Auditor-General underPhotography by the new act). On 12 June 1979, an announcement on the replacement of the oldMr. Rattham Chuanchoei and emblem of the Office of the Auditor-General was made. Identification cards forMr. Somathut Nithitreerat. officials of the Office of the Auditor-General were also issued to facilitate their performance under the State Audit Act B.E. 2522 (1979). The Office of the Auditor-General began to extend its auditing remit to projects with foreign loan financing following what was prescribed by the World Bank in loan agreements requiring the borrowing government to conduct the projects’ financial audits and submit financial reports. 79

4 October 1979 The Office of the Auditor-General became one of the founding members of theAsian Organization of Supreme Audit Institutions (ASOSAI) together with StateAudit Institutions from a further 11 member states in Asia. • The State Audit Act B.E. 2522 (1979). After the promulgation of this act, the Office of the Audit Council changed its name to the Office of the Auditor-General. The Office’s powers and duties had become more various with the emphasis on the economy, value for money, efficiency and the effectiveness of Government budget appropriations. Source: The Government Gazette.80 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• The Audit Council’semblem after the thirdmodification.Source:The Government Gazette.• The House ofRepresentatives’minute, stipulatingacknowledging the Officeof the Auditor-General’sannual performancereport. 81

1980 Royal appointment of Mr. Thawi Nunphakdi to the post of Auditor-General.1981 Formulation and initial implementation of the Office of the Auditor-General’spolicy on the performance audit of certain government entities. Governmentprojects with foreign loan financing were required to submit their audit reports. • A Performance Audit re- port on a project from the initial period of the Office’s establishment. This one is entitled Performance Evaluation Report. Photography (taken from the original document) by Mr. Rattham Chuanchoei and Mr. Somathut Nithitreerat.1985 Reorganization of the Office of the Auditor-General to support the State Audit ActB.E. 2522 (1979), after which the Office of the Auditor-General was divided into17 internal units with the addition of the Government Asset Audit Division to bein charge of performance audits. • Examples of the Office of the Auditor-General’s annual reports between 1979-1981. Photography (taken from the original documents) by Mr. Rattham Chuanchoei and Mr. Somathut Nithitreerat.82 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Auditor’s identifica-tion cards issued tofacilitate auditingwork to be shown, forexample, before thestart of an inquiryor on the collectionof statements in aninvestigation. Source:The GovernmentGazette. 83

• The Royal Decree on the Administrative Division of the Office of the Auditor-General’s Internal Structure B.E. 2528 (1985). This reorganization was implemented to support the Office’s increasing powers and duties pursuant to the State Audit Act B.E. 2522 (1979). Source: The Government Gazette.84 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

1987 Celebrations of the 72nd anniversary of the establishment of the Office of the Auditor-General. Publication of commemorative books on the Office’s history, based on the third compilation by Mr. Thammarat Na Ranong. Group photographs of the Office’s officials and employees were taken for the first time in this year. The Office of the Auditor-General was also relocated from the Sala Look Khun Pavilion in the Grand Palace to a group of buildings in the Ministry of Finance on Rama VI Road in Phayathai District. The Office of the Auditor-General hosted the 11th ASOSAI Governing Board Meeting.• The Office of the AuditorGeneral of ThailandBuilding at its currentlocation on Rama VI Road.• The Office of theAuditor General’s 1985and 1986 annual reports,with depictions of SalaLook Khun Pavilion and itsbuilding in the Ministry ofFinance’s office buildingson Rama VI Road on thecovers, respectively.Photography (taken fromthe original documents) byMr. Rattham Chuanchoei andMr. Somathut Nithitreerat. 85

1988 Royal appointment of Mr. Manus Wongyuttitham to the post of Auditor-General.Reorganization of the Office of the Auditor-General in which the Office wasexpanded to comprise 22 internal units with the addition of three divisions forCivil Finance Auditing and two divisions for State Enterprise and Capital FundsAuditing. Furthermore, additional regional audit offices were extended tocover three more regions, located in Ubon Ratchathani, Phetchaburi and SuratThani Provinces.1989 Royal appointment of Mr. Sanit Senasuk to the post of Auditor-General.1990 Royal appointment of Mr. Prayat Thirawat to the post of Auditor-General. • Mrs. Rudi Jiwalak was the last member of the Audit Council and the first female Auditor-General. Photography (taken from the original picture) by Mr. Rattham Chuanchoei and Mr. Somathut Nithitreerat.1992 Royal appointment of Mrs. Rudi Jiwalak as Auditor-General (Senior ExecutiveLevel 11). She was the first woman to hold the highest post of this Office and theSenior Executive Level 11 rank, which is equivalent to the rank of the permanentsecretary to a minister.86 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• The Royal Decree on theAdministrative Divisionof the Office of theAuditor-General B.E.2531 (1988). Source:The Government Gazette. 87

1993 Reorganization of the Office of the Auditor-General in accordance with the RoyalDecree on the Administrative Division of the Office of the Auditor-General’sInternal Structure B.E. 2536 (1993), resulting in 22 internal units under the newstructure.1994 Submission of the Office of the Auditor-General’s proposed measures to preventor reduce bid rigging (Hua or collusivetendering) opportunities, especiallyin government construction projectbidding, for governmentapproval. Thesemeasures were known as the preventa-tive measures against bid rigging or theVor 1 Year 37 Measure. The Office of theState Audit was the first agency to attachsignificance to the harm of bid rigging.These preventative measures stemmedfrom the Office’s public procurementaudit observations and suggestions.31 August 1995 His Majesty King Bhumibol Adulyadejaddressed the Office of the Auditor-General’s officials and employees on theoccasion of the Office’s 80th anniver-sary. An excerpt from this royal speechreads, “Public finance control and auditsare necessary and vital because publicmoney is the people’s money”. Thisjustification has become the tenet thatpersonnel at the Office of the Auditor-General are fully committed to withthe ultimate goal of protecting thepublic as well as the national interest.18 September 1995 Celebrations of the 120th anniversary of state audits in Thailand and 80thanniversary of the establishment of the Office of the Auditor-General. Books onthe Office’s history, the fourth compilation, were published to commemorate theoccasions with Miss Netsai Tangkhachornsak as the compiler.88 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• His Majesty King BhumibolAdulyadej’s speech to officials ofthe office of the Auditor-General in1995, on the occasion of the 80thanniversary of the Office’sestablishment.Source:www.oag.go.th 89

1995 The Office of the Auditor-General hosted the 22th ASOSAI Governing BoardMeeting.1996 Reorganization of the Office of the Auditor-General in compliance with the RoyalDecree on the Administrative Division of the Office of the Auditor-General’sInternal Structure B.E. 2539 (1996). A number of existing divisions were raised tothe office, for example, the Economic Audit Office and the Auditing DevelopmentOffice. In addition, regional public finance audits were extended to cover fifteenregions altogether, with new regional offices located in the major towns of eachregion, namely, Khon Kaen, Lampang and Nakhon Si Thammarat.Royal appointment of Mr. Panya Satithit to the post of Auditor-General.1997 Royal appointment of Mr. Nontaphon Nimsomboon as Auditor-General. • The Royal Decree on the Administrative Division of the Office of the Auditor-General’s Internal Structure B.E. 2539 (1996). Source: The Government Gazette.90 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Mr. NontaphonNimsomboon was the lastAuditor-General priorto the changeover to anindependent body underthe constitution pursuantto the 1997 Constitution ofthe Kingdom of Thailand. 91

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• Section 11, Article 312 ofthe 1997 Constitution ofthe Kingdom of Thailandcontains the provisions ofthe law on state auditing,requiring it to be carriedout by an independentand impartial State AuditCommission and Auditor-General. Source:The Government Gazette. 93

• The 1997 Constitution of the Kingdom of Thailand in which the provisions on state auditing were stipulated in Section 11, Article 312. Source: The Government Gazette.1997 The Constitution of the Kingdom of Thailand B.E. 2540 (1997) stipulated theprovisions on state audit in Section 11, Article 312, allocating auditingresponsibilities to the independent and impartial State Audit Commission andAuditor-General. This was the first time that state auditing was so prescribedin the Constitution.1998 The Office of the Auditor-General set up its very first website at www.oag.go.th.1999 The Office of the Auditor-General submitted to the government the guidelines onthe regulating of bidding information dissemination to strengthen bid-proposedpreventative measures or to minimize the possibility of bid rigging. These are theanti-corruption measures for public procurement.The Office of the Auditor-General hosted the 27th ASOSAI Governing BoardMeeting in Phuket.94 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• 1987-1998 annual reports.Photography (taken fromthe original documents) byMr. Rattham Chuanchoeiand Mr. Somathut Nithitreerat. 95

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11 November 1999 Enactment of the Organic Act on State Audit B.E. 2542 (1999) in compliance withthe provisions of the Constitution of the Kingdom of Thailand B.E. 2540 (1997),which required that all audits of government entities were to be carried out by anindependent and impartial State Audit Commission and Auditor-General. This wasthe third piece of legislation that placed the state auditing mechanism under thecharge of the State Audit Commission, whose authority included the formulationof state auditing policies, state auditing criteria and standards and the deliberationof audit results submitted by the Auditor General. Other state auditing bodiesduring this period were the Auditor General and the Office of the AuditorGeneral of Thailand; both were required, independently and impartially, to performtheir auditing responsibilities. Furthermore, Chapter II of the State Audit Act alsostipulated provisions relating to budgetary and financial disciplines to ensureefficient and stringent state auditing practices.98 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• The Organic Act onState Audit B.E. 2542(1999). After thepromulgation of thisAct the Office of theAuditor-General changedits name to the Officeof the Auditor-Generalof Thailand.Source:The Government Gazette. 99

14 April 2000Royal appointment of Mr. Panya Tantiyawarong as Chairman of the State AuditCommission together with another nine members of the Commission.Issuance of the State Auditing Policies (2000-2003), formulated by the State AuditCommission, with the three primary goals of promoting good governance inthe public sector, controlling and preventing damage or loss through the misuseof public funds and monitoring the disbursement of public finances to ensuremaximum and value-for-money benefits as prescribed by the relevant laws, rules,regulations and Cabinet resolutions. • The Office of the Auditor- General of Thailand’s emblem.9 May 2000 Issuance of the State Audit Commission’s notification of the Office of the AuditorGeneral of Thailand’s emblem.The Office of the Auditor General of Thailand hosted the 8th ASOSAI Assemblyand the 28th-29th ASOSAI Governing Board Meeting, between 9-15 October 2000.It was the first time that the ASOSAI Governing Board Meeting had been held inThailand. Mr. Panya Tantiyawarong, Chairman of the State Audit Commission,was elected Chairman of the Assembly and Chairman of the ASOSAI GoverningBoard Committee.100 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

• Dr. Panya Tantiyawarong(seated in the middle),the first Chairman of theState Audit Commissionand elected Chairman ofASOSAI Governing BoardCommittee.Source:ASOSAI website. 2001 The State Audit Commission formulated the State Audit Commission Regulations on Internal Control Standards B.E. 2544 (2001) to promote the audited entities’ internal control practices for the prevention of damage and mitigation of loss. Implementation of the State Audit Commission’s Regulations on Budgetary and Monetary Discipline B.E. 2544 (2001) and the State Audit Commission’s Regulations on Deliberation Procedures for Budgetary and Monetary Disciplinary Offences B.E. 2544 (2001). Both sets of regulations were introduced to support the budgetary and monetary disciplinary actions prescribed in the current State Audit Act.• The first State AuditCommission after the 1997Constitution of theKingdom of Thailand’sstipulation that stateauditing be performedby the State AuditCommission and theAuditor General. Source:www.oag.go.th 101

2002 Royal appointment of Mrs. Jaruvan Maintaka as the first Auditor-General ofThailand. His Majesty King Bhumibol Adulyadej later bestowed upon her the titleof Khun Ying and she became known as Khun Ying Jaruvan Maintaka.Issuance of the State Audit Commission’s Notification of the AdministrativeDivision of the Office of the Auditor General of Thailand’s Internal Structure B.E.2545 (2002), after which, the Office of the Auditor General of Thailand was dividedinto 33 offices and two working groups. A number of new offices was establishedto take charge of specific missions, for example, the State Audit Commission Ad-ministrative Office and the Disciplinary Finance and Monetary Office.2002 Implementation of the State Audit Commission’s Regulations on Auditing Criteriafor the Government Confidential Budget or Its Equivalent B.E. 2545 (2002).Implementation of the State Audit Commission’s Tambon AdministrativeOrganization’s (TAO) Revenue Collection Measures (Or. 100) as a performancemanual for TAO officials.2003 • Khunying Jaruvan Maintaka, the first Auditor General ofIssuance of the State Audit Commission’s Notification of the Procurement Plan Thailand after the reorganizationPreparation B.E. 2546 (2003) to ensure proper budgetary management and of the Office of theauditing as well as to promote public procurement efficiency. Also issued during Auditor-General to becomethis year was the State Audit Commission’s notification on the Insignia of Officials an independent body underof the Office of the Auditor General of Thailand B.E. 2546 (2003). the constitution. Source: Thai Wikipedia.102 The Chronicle of Office of the Auditor General of Thailand since 1875-2015

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