A Chronicle of the Office of the Auditor General of Thailand.Pdf

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A Chronicle of the Office of the Auditor General of Thailand (1875-2015) State auditing during the reign of King Chulalongkorn (Rama V) Inception: Office Luang (the Royal Audit Office) 14 April 1875 Enactment of the Krom Phra Khlang Mahasombat (Royal Treasury) Department and Other Departments with Financial Functions Act B.E. 2418 (1875). Article 8 of this Act, on Office Luang or the Royal Audit Office located in the Grand Palace, contained the very first mention of state audit in the provisions of laws in Thailand. Article 8 designated the powers and functions of auditing public accounts throughout the country to Chaophanakngan Yai Phu Truat or the Auditor General. It also determined the auditing standard and granted the Auditor General the authority to audit public revenue and expenditure, the keeping of public revenue and expenditure and the procurement process. Article 8 consisted of 16 clauses and 7 clarifications. King Chulalongkorn (Rama V) had Office Luang established as the central office for the auditing of the royal treasury accounts. This new office was independent of the Royal Treasury Department (Krom Phra Khlang Mahasombat). King Chulalongkorn appointed his younger brother, His Royal Highness Prince Devan Uthayavongse (Somdet Krom Phraya Devavongse Varoprakarn), as the first Auditor General of Thailand. Office Luang was located in Damrong Sawat Ananyavongse Hall, which was close to the King’s residential quarters in the Grand Palace. King Rama V visited Office Luang on a daily basis to audit the royal treasury accounts personally. He also took charge of the auditing of the accounts in other ministries. 1877 King Rama V ordered the merging of the Audit Office with the Royal Secretariat Department.

1880 Abolition of Office Luang and the transfer of all its salary budgets to the central salary budget. An excerpt from King Rama V’s explanation of his decision to abolish the Royal Audit Office reads: “Although the Audit Office law was worthy, the people responsible for the audit functions informed me outright that it could not be fully observed”. The Krom Traut (Inspection Department) period 7 October 1890 Enactment of the Royal Decree on the Official Duties of the Phra Khlang Mahasombat (Royal Treasury) Ministry, allocating the duties of managing state revenue and expenditure as well as the safeguarding of all of the royal finance accounts and the crown properties to the Phra Klang Mahasombat Ministry. Under the administration of the minister in charge, the Ministry was also responsible for the collection of taxes and excises throughout the country. Its organizational structure consisted of 13 departments (which were the Krom Chao Krasuang or major departments and Krom Khuen or minor departments). Krom Traut was one of the Krom Chao Krasuang departments whose functions included accounting audits, pricing audits and the auditing of reports on public revenues and expenditures, royal assets, taxes and excises. During the initial period of its establishment, King Rama V appointed Phraya Phiphitphokhaisawan as the first Director-General of Krom Traut. 13 December 1890 Enactment of the 16-Article Inspection Department Act Ror Sor. 109 (B.E. 2433 or A.D. 1890). 1896 The Royal Treasury Ministry began its first budget planning by formulating regulations on the preparation of budgets and presenting these to King Rama V for his royal sanction. Regulations on the control of all ministerial and departmental spending were also introduced to keep state revenue and expenditure in balance and to ensure the country’s financial stability. At the same time, King Rama V ordered a clear separation of public and royal

finances in state budget planning. The royal funds were placed under the management of the Phra Khlang Khang Thi (Privy Purse) department. 1898 Royal appointment of Mr. Charles James Rivett Carnac as special Director- General of Krom Traut Lae Krom Sarabanchi (the Inspection and Accounting Departments) within the Royal Treasury Ministry. 1902 Royal appointment of Phra Ong Chao Kitiyakara Voralaksana (His Royal Highness Krom Phra Chanthaburi Naruenat) to the post of Director General of Krom Traut Lae Krom Sarabanchi. 1908 Royal appointment of Phra Ong Chao Rajani Chamcharas (His Royal Highness Krommuen Phitthayalongkorn) as Director-General of Krom Traut Lae Krom Sarabanchi.

State auditing during the reign of King King Vajiravudh (Rama VI) 1910 Establishment of the Royal Asset Audit Committee or the Public Accounts Audit Committee by royal command of King Vajiravudh (Rama VI). The committee members consisted of Phra Ong Chao Prompong Atirach (Mom Chao Prom Sanidvongs), Director-General of the Customs Department, as committee chairman, and four other committee members, namely, Phraya Kalyanamaitri, Mr. Williamson, Mr. Graham and Phraya Ratsadakorn Komon. 1913 King Rama VI had the Budget Procedures Act B.E. 2456 (A.D. 1913) enacted to establish regulations concerning the timeliness of submissions of budgets by all ministries to the Phra Klang Mahasombat Ministry and to the King, as well as the deadlines for the royal approval of the budgets. The Act also determined the method of payment for non-budget expenditure during the fiscal year, specifying completion by 31 March of the specific fiscal year. Establishment of Krom Traut Mahatlek (the Royal Page Audit Department), by royal command, to regulate expenditure from the privy purse of the Royal

Page Department. Chao Phraya Woraphongphiphat was appointed Director- General of Royal Page Audit Department. Establishment of the State Audit Department 18 September 1915 Since public revenue and expenditure continued to increase over many financial years, King Rama VI deemed it suitable to impose stricter auditing and safeguarding measures for the disbursement and keeping of public revenue and expenditure. A special division was created to perform these functions. The King had the State Audit Department established within the Royal Treasury Ministry by Notification of the Establishment of the State Audit Department, dated 18 September 1915. It was also the Department’s duty to conduct performance audits of the officials in charge of public revenue and expenditure or any other type that the government had responsibility for. King Rama VI appointed Mr. Emilio Florio or E. Florio Director-General of the State Audit Department. 1915 Issuance of the Royal Treasury Ministry’s Notification on State Audit Regulations, specifying the duties and functions of the State Audit Department. 1917 After Mr. E. Florio left office, King Rama VI appointed Chao Phraya Phonlathep (Chalerm Komarakul Na Nagara), the Comptroller General, to be the interim supervisor of the State Audit Department. 1921 Royal appointment of Phraya Anurak Ratchakosa (Prawes Amatayakul), the Comptroller General, as the interim supervisor of the State Audit Department.

State auditing during the reign of King Prajadhipok (Rama VII) 22 February 1926 King Prajadhipok (Rama VII) had the State Audit Department incorporated into and, thereby, became a division of the Department of Accounts. Phraya

Komarakulmontri (Chuen Komarakul Na Nagara) was appointed the Comptroller General and the interim head of the State Audit Division. 1930 Royal appointment of Phraya Chaiyotsombat (Serm Krisnamara) to the post of Comptroller General and Phraya Noranartphakdi (Pui Bunnag), the assistant Comptroller General, as supervisor of the State Audit Division. State auditing under the democratic system 20 July 1932 Issuance of the notification transferring the State Audit Department to the administration of Khana Kammakarn Ratsadon (the People's Committee of Siam) or the Cabinet on 20 July 1932 with Luang Damri Isaranuwat (Mom Luang Damri Isarangkura) acting on behalf of the Director-General of the State Audit Department. 1932 The State Audit initiated the Accounts Audit Scheme in which Auditor Teams were set up. For example, Audit Team 1 was responsible for the auditing the Royal Railway’s accounts and Audit Team 2 for the auditing of the Post Office’s and the Treasury Savings accounts, etc. The State Audit Department laid down, for the first time, regulations on the examination of certificate of payment copies. There were clarifications of audit principles, the keeping of the certificate of payment copies, the comparison of budget disbursement from the Treasury with the salary certificates of payment copies and the submission of public financial reports, etc. After the 1932 political change, 145 officials from the Comptroller General’s Office in the Phra Klang Mahasombat (Royal Treasury) Ministry were transferred to work for the State Audit Department. The Audit Council period 9 December 1933 Enactment of the Audit Council Act B.E. 2476 (1933) followed by the establishment of the Audit Council and the royal appointment of Luang

Damri Isaranuwat as the first President of the Audit Council. The first Audit Council had a total of 19 members. The Audit Council was to report to the Office of the Prime Minister, as decreed in Article 8 of the Royal Decree on the Reorganization of the Office of the Prime Minister’s Offices and Departments B.E. 2476 (1934). 1933 The Audit Council formulated, for the first time, audit seals, audit receipts, certificates of payment and several other proofs of evidence formats. 1934 The Audit Council initiated an audit-training project for university student’s internal audit practicum at the Audit Council. In the first year of the project, 80 students from Thammasat University joined the training and were subsequently hired as temporary civil servants working for the Audit Council. Four females were eventually hired as permanent civil servants at the Audit Council. It was the first time that women were employed in the auditing profession. Luang Damri Isaranuwat collated the history of the Audit Council into a keepsake booklet for distribution at the Department’s royal Kathin ceremony at Wat Somkliang Temple in Nonthaburi Province. It was the first compilation of the history of Thailand’s state audit. 1935 The Audit Council briefly outlined four objectives of its functions. These were to determine whether: (1) Public expenditure complied with the rules and regulations issued by the Minister of Finance or not; (2) Public revenues were being collected as required by the relevant laws and regulations or not; (3) Both the public revenue and expenditure were accurate and in keeping with 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 for the first time. It was a report on the financial statement audit results of the 1933 Government budget. 6

1937 The Office of the Prime Minister issued regulations on the appointment of Audit Council members, who were divided into two categories: Class 1 and Class 2. The Audit Council members were selected by drawing lots using red and white cowries. 1937 The Audit Council issued a directive on the issuance of written advice, in memorandum format, to the audited entity. This was the material document that auditors consulted while making enquiries for an audit. 1938 The Interior Ministry authorized the Audit Council to audit the financial accounts of municipalities, representing the beginning of its new auditing function of local administrative entities. 1939 The Office of the Prime Minister appointed the Audit Council to be the Central Account Office vested with the authority to conduct financial audits of private stores in the Bangkok and Thonburi areas and to affix the auditor’s seal on completion of the audit. The President of the Audit Council became the ex-officio Sarawat Banchi Yai (Grand Auditor) of this office. 4 March 1941 Announcement of the adoption of the Audit Council’s official seal. 1942 Restructuring of the Audit Council in compliance with the Royal Decree on the Reorganization of the Audit Council attached to the Office of the Prime Minister B.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 Audit Division, the Military Finance Audit Division, the Civilian and Other Finance Audit Section, the Municipal Finance Audit Section and the Regional Finance Audit Section. 1943 The Audit Council issued a directive on Civil Servant’s Identity Cards. This was the first time that civil servant identity cards were issued to civil servants working for the Audit Council.

1948 Royal appointment of Luang Worapakphinit (Win Aswanond Worapakphinit) as President of the Audit Council. He succeeded Luang Damrong Isaranuwat. 1951 Royal appointment of Mr. Luean Chumkamon to the post of President of the Audit Council. The Office of the Audit Council period 1952 Reorganization of the Audit Council (with a change of the Office’s name from the Audit Council to the Office of the Audit Council). The Statistics and Compilation Division was added as a division of the Office of the Secretary together with the Accounting Audit Division (whose name was subsequently changed to the Special Audit Division in 1974 with the specific duties of investigating and inspecting of financial accounts and cases of financial fraud). 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 the Office of the Cabinet. (The name of the Office of the Prime Minister was changed to 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 cover a total of nine regions. Provincial audit offices were set up in Ayutthaya, Nakhon Ratchasima, Udon Thani, Chiang Mai, Phitsanulok, Nakhon Pathom, Nakhon Si Thammarat and Songkhla Provinces. The auditing functions of the Office of the Audit Council became more various. In addition to its previous focus on the auditing of certificates of payment accounts and certificates of salary payment copies, the Office now audited state enterprise accounts, fraud audits, public procurement audits, and complaint audits.

1956 The Office of the Audit Council became a member of the International Organization of Supreme Audit Institutions (INTOSAI) whose objectives were to encourage opinion and experience sharing between the state audit institutions of member countries in order to promote the advancement of public auditing practices. Two delegates from the Office of the Audit Council, Mom Ratchawong Thongthang Thongtham and Mr. Preecha Thai- aree, were dispatched to attend the 2nd Assembly Meeting of the International Congress of Supreme Audit Institutions (INCOSAI) in Brussels, Belgium. 1961 Preparation of the Office of the Audit Council’s first Annual Report, a collection of statistics relevant to the Office auditing functions. The report contained confidential information that could not be released to the public. The phrase “Confidential. For Official Use only” was stamped on the back cover of this report. 1963 The Office of the Audit Council submitted proposed guidelines on the prevention and suppression of corruption to the 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. 1965 Royal appointment of Mr. Khamnueng Charnlekha to the post of President of the Audit Council. In this year, Mr. Khamnueng Charnlekha and Mr. Suphat Suthatham, another member of the Audit Council, were appointed emeritus professors at Thammasat University. This appointment indicated the high level of recognition for their excellent accounting expertise of Audit Council personnel. 1966 Formulation and release of auditing guidelines and collating of auditing rules and regulations by the Office of the Audit Council. They were completed with subject, heading and theme indexes to be used for cross-referencing in the

examination, monitoring and assessment of complaints and complaint outcomes. 1967 Adaption of the testing technique to the auditing of financial accounts, salaries and wages budgets, and copies of certificates of payment once the existing auditing practices had been found to be inadequate in keeping up with the increased auditing workload. It was deemed appropriate to switch from detailed audits to the audit testing approach to ensure better efficiency and more extensive auditing. 1970 Abolition of the post of Audit Council member. Mrs. Ruedi Jiwalak was the last member of the Audit Council. (Since 1933, there had been 93 Audit Council members altogether.) 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. 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. 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. 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 10

(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. 1976 Royal appointment of Mr. Wichian Wongbiasat to the post of President of the Audit Council. Mr. Prayunsak Chalayondecha and Mr. Prem Malakul Na Ayutthaya proposed the first draft of the Establishment of the Office of the National Assembly’s Auditor General Act B.E……. It was approved in principle at a National Assembly meeting. After several meetings to consider and improve 11

it, the words “Office of the National Assembly’s Auditor-General” were dropped from the draft title which was changed to the State Audit Act Draft B.E……. 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. Royal appointment of Mr. Wichian Wongbiasat as the first Auditor-General. (At that time, Mr. Wichian was the incumbent President of the Audit Council under the previous State Audit Act. He was also appointed the Auditor- General under the new act). On 12 June 1979, an announcement on the replacement of the old emblem of the Office of the Auditor-General was made. Identification cards for 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. 4 October 1979 The Office of the Auditor-General became one of the founding members of the Asian Organization of Supreme Audit Institutions (ASOSAI) together with State Audit Institutions from a further 11 member states in Asia.

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’s policy on the performance audit of certain government entities. Government projects with foreign loan financing were required to submit their audit reports. 1985 Reorganization of the Office of the Auditor-General to support the State Audit Act B.E. 2522 (1979), after which the Office of the Auditor-General was divided into 17 internal units with the addition of the Government Asset Audit Division to be in charge of performance audits. 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. 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 was expanded to comprise 22 internal units with the addition of three divisions for Civil Finance Auditing and two divisions for State Enterprise and Capital Funds Auditing. Furthermore, additional regional audit offices were extended to cover three more regions, located in Ubon Ratchathani, Phetchaburi and Surat Thani 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. 1992 Royal appointment of Mrs. Ruedi Jiwalak as Auditor-General (Senior Executive Level 11). She was the first woman to hold the highest post of this Office and the Senior Executive Level 11 rank, which is equivalent to the rank of the permanent secretary to a minister. 1993 Reorganization of the Office of the Auditor-General in accordance with the Royal Decree on the Administrative Division of the Office of the Auditor- General’s Internal Structure B.E. 2536 (1993), resulting in 22 internal units under the new structure. 1994 Submission of the Office of the Auditor-General’s proposed measures to prevent or reduce bid rigging (Hua or collusive tendering) opportunities, especially in government construction project bidding, for government approval. These measures were known as the preventative measures against bid rigging or the Vor 1 Year 37 Measure. The Office of the State Audit was the first agency to attach significance to the harm of bid rigging. These preventative measures stemmed from the Office’s public procurement audit observations and suggestions. 31 August 1995 His Majesty King Bhumibol Adulyadej addressed the Office of the Auditor- General’s officials and employees on the occasion of the Office’s 80th anniversary. An excerpt from this royal speech reads, “Public finance control and audits are necessary and vital because public money is the people’s money”. This justification has become the tenet that personnel at the Office of the Auditor-General are fully committed to with the ultimate goal of protecting the public as well as the national interest. 18 September 1995 Celebrations of the 120th anniversary of state audits in Thailand and 80th anniversary of the establishment of the Office of the Auditor-General. Books on the Office’s history, the fourth compilation, were published to

commemorate the occasions with Miss Netsai Tangkhachornsak as the compiler. 1995 The Office of the Auditor-General hosted the 22th ASOSAI Governing Board Meeting. 1996 Reorganization of the Office of the Auditor-General in compliance with the Royal Decree on the Administrative Division of the Office of the Auditor- General’s Internal Structure B.E. 2539 (1996). A number of existing divisions were raised to the office, for example, the Economic Audit Office and the Auditing Development Office. In addition, regional public finance audits were extended to cover fifteen regions altogether, with new regional offices located in the major towns of each region, 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. Nonthaphon Nimsombun as Auditor-General. 1997 The Constitution of the Kingdom of Thailand B.E. 2540 (1997) stipulated the provisions on state audit in Section 11, Article 312, allocating auditing responsibilities to the independent and impartial State Audit Commission and Auditor-General. This was the first time that state auditing was so prescribed in 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 on the regulating of bidding information dissemination to strengthen bid-proposed preventative measures or to minimize the possibility of bid rigging. These are the anti-corruption measures for public procurement.

The Office of the Auditor-General hosted the 27th ASOSAI Governing Board Meeting in Phuket. The Office of the Auditor General of Thailand period: Towards being an independent body under the Constitution 11 November 1999 Enactment of the Organic Act on State Audit B.E. 2542 (1999) in compliance with the 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 an independent and impartial State Audit Commission and Auditor-General. This was the third piece of legislation that placed the state auditing mechanism under the charge of the State Audit Commission, whose authority included the formulation of state auditing policies, state auditing criteria and standards and the deliberation of audit results submitted by the Auditor General. Other state auditing bodies during this period were the Auditor General and the Office of the Auditor General of Thailand; both were required, independently and impartially, to perform their auditing responsibilities. Furthermore, Chapter II of the State Audit Act also stipulated provisions relating to budgetary and financial disciplines to ensure efficient and stringent state auditing practices. 14 April 2000 Royal appointment of Mr. Panya Tantiyawarong as Chairman of the State Audit Commission together with another nine members of the Commission. Issuance of the State Auditing Policies (2000-2003), formulated by the State Audit Commission, with the three primary goals of promoting good governance in the public sector, controlling and preventing damage or loss through the misuse of public funds and monitoring the disbursement of public finances to ensure maximum and value-for-money benefits as prescribed by the relevant laws, rules, regulations and Cabinet resolutions. 9 May 2000 Issuance of the State Audit Commission’s notification of the Office of the Auditor General of Thailand’s emblem.

The Office of the Auditor General of Thailand hosted the 8th ASOSAI Assembly and 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 in Thailand. Mr. Panya Tantiyawarong, Chairman of the State Audit Commission, was elected Chairman of the Assembly and Chairman of the ASOSAI Governing Board Committee. 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. 2002 Royal appointment of Mrs. Charuwan Menthaka as the first Auditor-General of Thailand. His Majesty King Bhumibol Adulyadej later bestowed upon her the title of Khun Ying and she became known as Khun Ying Charuwan Menthaka. 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. 2545 (2002), after which, the Office of the Auditor General of Thailand was divided into 33 offices and two working groups. A number of new offices was established to take charge of specific missions, for example, the State Audit Commission Administrative Office and the Disciplinary Finance and Monetary Office.

2002 Implementation of the State Audit Commission’s Regulations on Auditing Criteria for the Government Confidential Budget or Its Equivalent B.E. 2545 (2002). Implementation of the State Audit Commission’s Tambon Administrative Organization’s (TAO) Revenue Collection Measures (Or. 100) as a performance manual for TAO officials. 2003 Issuance of the State Audit Commission’s Notification of the Procurement Plan Preparation B.E. 2546 (2003) to ensure proper budgetary management and auditing as well as to promote public procurement efficiency. Also issued during this year was the State Audit Commission’s notification on the Insignia of Officials of the Office of the Auditor General of Thailand B.E. 2546 (2003). 2003 Issuance of the Office of the Auditor General of Thailand’s Notification on the Auditor’s Identity Cards B.E. 2546 (2003). The identity cards came in two formats: computer graphic and non-computer graphic cards. The public launching of the Office of the Auditor General of Thailand was conducted on the “OAG Meeting the Public” radio programme broadcast on the National Assembly Radio Station, FM 87.5. The programme provided a communication channel between the OAG and the general public. 2004 Issuance of the State Audit Commission’s state auditing standard on the preparation and completion of necessary state audit forms (Form Mor Tor Ngor. 4) to be regularly submitted to the Office of the Auditor General of Thailand. Five other state audit measures were also issued: (1) Damage- prevention or damage-control measures for the audited entities (Form Mor Lor Kor. 3), (2) TAO’s financial and monetary measures (Form Or. 200), (3) TAO’s procurement and inventory management measures (Or. 300), (4) TAO’s work plan and project implementation measures (Form Or.400) and

(5) Financial management and control measures for small-sized audited entities (Form Mor Lor Kor. 6). The Office of the Auditor General of Thailand proposed Guidelines for the Prevention of Public Fund Losses based on data from the audited entity’s management flaws resulting from a lack of proper protocols for the audited entities. This had resulted in possible losses to the government or an environment conducive to corruption. For this reason, the Office of the Auditor General of Thailand recommended that the authorities in related sectors revise the relevant laws, rules and regulations. 5 December 2004 Royal appointment of Mr. Norachai Siphimon as Chairman of the State Audit Commission together with another nine members of the Commission. 2005 The second State Audit Commission formulated state audit policies for 2005- 2010. 18 September 2005 Celebration of the 90th anniversary of the establishment of the Office of the Auditor General of Thailand. Publication of a commemorative book on the Office’s history compiled, for the fifth time, by Mr. Songwut Danwuthinan. 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. 2007 The Office of the Auditor General of Thailand formulated the State Audit Strategic Plan for 2007-2010 with the following vision in mind: (1) to produce 19

recognizable audit results in the public eye; (2) to conduct professional and standardized audits, and (3) to provide fast, fair, independent and impartial audits. 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. 2009 The Office of the Auditor General of Thailand initiated two pilot environmental audit projects: (1) Assessment of the noise impact of Suvarnabhumi Airport on the environment; (2) Coastal erosion prevention and mitigation. Environmental audit is a new paradigm of auditing that is in line with the sustainable development concept. The Office of the Auditor General of Thailand started to focus more on the prevention of damage and loss to public finances by adopting the preventative approach to auditing. Recommendations from various state public audits were used to formulate the criteria for regulating and monitoring public finances. 2011 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. 2554 (2011), after which the Office was subsequently reorganized and divided into 44 offices and one working group. 2012 The Office of the Auditor General of Thailand was elected to the ASOSAI Governing Board Committee for the 2012-2015 term. This was the fifth time that the Office had been elected to the ASOSAI Governing Board

Committee. The ASOSAI Governing Board Committee election is held every three years. The Office of the Director General of Thailand had previously been elected to the Governing Board Committee at the 3rd, 7th and 8th ASOSAI Assembly meetings. Mr. Panya Tantiyawarong, Chairman of the State Audit Commission, had the honour of being chairman of the ASOSAI Governing Board Committee. The Office of the Auditor General of Thailand is a founding member of the ASEAN Organization of Supreme Audit Institutions (ASEANSAI) whose other members are state audit institutions from ten member states: (1) Brunei Darussalam, (2) The Kingdom of Cambodia, (3) P.D.R, (4) The Republic of Indonesia, (5) The Republic of the Union of Myanmar, (6) The Federation of Malaysia, (7) The Republic of the Philippines, (8) The Republic of Singapore, (9) The Kingdom of Thailand, and (10) The Socialist Republic of Vietnam. 2012 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. 2555 (2012), after which the Office was subsequently divided into 131 offices and one working group. This reorganization was a major transformation for the Office of the Auditor General of Thailand as a result of the attempt to provide comprehensive state audit throughout the country, with special references to the establishment of the Regional Special Audit Offices No. 1-15 for investigative and performance auditing. The establishment of Provincial Audit Offices in 76 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 21

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. 25 September 2014 Royal appointment of Emeritus Professor Chaisit Trachoetham as Chairman of the State Audit Commission together with six other members of the Commission. 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. 2015 The State Audit Commission and the Office of the Auditor General of Thailand initiated the Volunteer State Auditor Project (Or Sor.Tor Ngor.) as a means of creating a people’s network in the monitoring of government budget appropriation. This project is one of the channels that the OAG uses to engage citizen participation in its activities.

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. 2558 (2015), after which the Office was divided into 133 offices and one working group. Following the State Audit Commission’s policy emphasis on revenue collection audit, the Revenue Collection Audit Office has recently been added to audit the collection of revenues, fees and other revenues of the audited entities, and to determine whether the collection of such revenues is in keeping with the relevant laws, rules, regulations and Cabinet resolutions. This Office is also responsible for the auditing of tax assessment and tax collection, to determine whether these functions are carried out efficiently, in accordance with their objectives, and to ensure that they meet their goals. 18 September 2015 100th Anniversary of the establishment of the Office of the Auditor General of Thailand.

Development of Thailand’s State Auditing Mission Timeline Organization title Chief executive Chain of command Laws and notifications Office Luang Chao Panakngarn Phu The King Article 8 of the Krom Phra 1875 - 1880 (The Audit Office) Traut Yai Khlang Mahasombat (Auditor-General) (Royal Treasury) Department and Other Departments with Financial Functions Act Chula Sakarat 1237 (B.E. 2418 or A.D. 1875). 1880 - 1890 Incorporated into Kong Chai The Comptroller-General The King (the Expenditure Division) in the Department of Accounts 1890 - 1915 Krom Traut Director-General of Phra Khlang Mahasombat The 16-Article Inspection (The Inspection Department) Krom Traut (the (Royal Treasury) Minister Department Act Inspection Department) Rattanakosin Era 109 (B.E. 2433 or A.D. 1890) 1915 - 1926 The State Audit Department The Auditor General Phra Khlang Mahasombat Notification of the (Royal Treasury) Minister Establishment of the State Audit Department, dated 18 September 1915 1926 - 1932 A division in the Comptroller The Comptroller-General Phra Khlang Mahasombat Notification of the General’s Department assigned a supervisor to (Royal Treasury) Minister Merging of the State Audit the Auditor General’s Department with the Division Comptroller General’s Department 1932 - 1933 The State Audit Department The Auditor General Khana Kammakarn Notification of the Ratsadon (the People's Transfer of the State Audit Committee of Siam) Department to the People's Committee of Siam, dated 20 July 1932 1933 - 1972 The Audit Council President of the Audit Office of the Prime The Audit Council Act Council Minister B.E. 2476 (1933) 1972 - 1979 Office of the Audit Council President of the Audit Council The Prime Minister 1979 - 1999 Office of the Auditor-General The Auditor-General The State Audit Act B.E. 2522 (1979) 1999 - present day Office of the Auditor General Chairman of the State The State Audit The Organic Act on State of Thailand Audit Commission with Commission Audit B.E. 2542 (1999) the Auditor General as head of the Office of the Auditor General of Thailand 24

CAPTIONS p.4 “Chao Phanakngarn Phu Yai (the Auditor General) together with his deputy sincerely pledge their loyalty to His Majesty the King promising that they will dutifully conduct the audit of financial accounts, cash and properties throughout the kingdom, without fail, for the benefit of the public. And also that they will perform their duty with the utmost of determination and to the best of their ability” Source: Krom Phra Khlang Mahasombat (Royal Treasury) Department and Other Departments with Financial Functions Act B.E. 2418 (1875), Article 8, Clause 5. p.5 Preface “…because public money is the people’s money…” This is the phrase from His Majesty King Bhumibol Adulyadej’s speech to officials at the Office of the Auditor General of Thailand that best expresses the true meaning of public finance. All public auditors accordingly hold this royal advice close to their hearts and always perform their public finance auditing responsibilities with integrity and impartiality. On the occasion of the 100th anniversary of its establishment, the Office of the Auditor General of Thailand has prepared a series of commemorative books entitled ‘A Hundred Year’s Tales of the Office of the Auditor General of Thailand’, in three volumes. The current series consists of three books. Book 1: A chronicle of the Office of the Auditor General of Thailand, Book 2: A History of State Auditing in Thailand, and Book 3: The Development and Milestones of State Auditing in Thailand. The book preparation committee has aimed to record the progress of the Office of the Auditor General of Thailand from its inception to the present day, to create pride in all public auditors and to raise public awareness to the importance of public finance through this series of books. p.14 • His Majesty King Chulalongkorn, the prime mover of state audit in Thailand. p. 17 • Krom Phraya Devavongse Varoprakarn started working at Office Luang after receiving royal appointment to the post of first Auditor General of Thailand at the young age of 17 years. He was the founder of the Royal Family of Devakul.

Source: The National Archives of Thailand (Vajirayana Hall Collection, Picture No. 252-34). • Article 8 of the Krom Phra Khlang Mahasombat Department and Other Departments with Financial Functions Act B.E. 2418 (1875) relating to Office Luang in the Grand Palace, contains 16 clauses on state auditing that range from the auditor’s independence to the auditor’s duties, audit results reporting, the audit period and auditing methods. Source: Book of Prachum Kodmai Sok (Annals of Statues) p. 18 • King Rama V’s handwritten comment on the use of public funds. Source: The National Archives of Thailand. This picture was displayed on the cover of the Office of the Auditor General of Thailand’s 2007 performance report. p. 19 • The Royal Decree on the Official Duties of the Phra Khlang Mahasombat (Royal Treasury) Ministry B.E. 2433 (1890), stipulating the duties of Krom Traut (the Inspection Department) in conducting accounting audits, price audits and also public finance reports, royal assets, taxes and excises audits. Source: The Government Gazette. p. 20 • The powers and duties of Krom Traut as stipulated by the 16-Article Inspection Department Act B.E. 2433 (1890) include the auditing of five categories of public assets. Source: The Government Gazette. • The list of names of the early-period officials of Krom Traut with Phraya Phiphitphokhaisawan as the Department’s first Director-General. Source: The Government Gazette. p. 21 •Sala Look Khun Pavilion at the Grand Palace. Source: www.vajiravudh.ac.th • Mr. Charles James Rivett Carnac, the special Director-General of Krom Traut Lae Krom Sarabanchi and advisor to the Phra Khlang Mahasombat Ministry in 1898 during the reign of King Rama V.

Source: Commemorative book on the 70th anniversary of the establishment of the Comptroller General’s Department. p. 22 • Royal appointment of HRH Prince Kitiyakara Voralaksana as Director-General of Krom Traut and Krom Sarabanchi. • HRH Prince Krom Phra Chanthaburi Naruenat who was talented in financial and economic affairs. Prince Kitiyakara Voralaksana was elevated to the rank of Krom Phra Chanthaburi Naruenat in the reign of King Rama VI. In 1915, the Prince offered the following opinion to King Rama VI: “…another department should be established at the Ministry of Finance under the name of the State Audit Department with the duty of auditing public finances; auditing other funds within the government’s responsibility; advising the ministries responsible for the collection, disbursement or safeguarding of public finds on the Accounting Department’s official regulations; and assisting the Finance Minister in deliberating the establishment of new civil service posts. These are the four primary duties of this new department which should be headed by a Director-General”. Krom Phra Chanthaburi Naruenat was the founder of the Royal Family of Kittiyakara. Source: The National Archives of Thailand (Personal Collection, Picture No. 46/13). • The list of names of officials of Krom Traut and Krom Sarabanchi from the time when HRH Prince Prince Kitiyakara Voralaksana was still Krommuen Chanthaburi Naruenat. Source: The Government Gazette. p. 25 • Phra Ong Chao Rajani Chamcharas (Krommuen Phitthayalongkorn) was the Director-General of Krom Traut Lae Krom Sarabanchi in 1907, a position he held until 1915. He was the founder of the Royal Family of Rajani. Source: The National Archives of Thailand (Picture No. 001, Vajirayana Hall collection 18-23). p.29 • King Rama VI had the Audit Department established on 18 September 1915. Source: The National Archives of Thailand (22M000051) • Chao Phraya Woraphongphiphat, the first Director-General of the Royal Page Audit Department. Source: The National Archives of Thailand (28M00005).

• HRH Phra Ong Chao Prompong Atirach (Mom Chao Prom Sanidvongs), Chairman of the Public Accounts Audit Committee. Source: The National Archives of Thailand (18M000070). p. 30 • The Budget Procedures Act B.E. 2456 (1913). Source: The Government Gazette. • 1914 Government budget reflecting the economic and financial growth of Siam at the time. Source: The Government Gazette. p. 31 • Royal appointment of Mr. Emilio Florio or E. Florio as the first Director-General of the State Audit Department. He laid down the foundations for the preparation of state audit reports, cancelled banknote audit reports, district audit reports and provincial revenue audit reports. Photography (taken from the original document) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • Notification of the Establishment of the State Audit Department, dated 18 September 1915. Source: The Government Gazette. p. 32 “Whenever an auditor comes for an audit, it is the duty of the officials in Clause 1 to provide oral or written explanations to the auditor and to produce all accounts and records relating to their financial duties, as specified in Clause 1, for inspection. If the auditor wants to examine cash or vouchers or receipts or counterfoils or certificates, the audited officials must comply with the auditor’s wish”. Source: Notification of the Regulations on State Audit Administration B.E. 2458 (1915). p. 34 • Details of the Notification of the State Audit Department Establishment, dated 18 September 1915. Source: The Government Gazette. p. 35 • Notification of Mr. E. Florio’s royal appointment to the position of the Auditor General by King Rama V. Source: The Government Gazette. • Details of the Notification of the State Audit Department Establishment, dated 18 September 1915. Source: The Government Gazette.

• Sulaka Sathan Building, used as the office of the State Audit Department when Mr. E. Florio was the Auditor General (as indicated in the commemorative book on the 60th anniversary of the Office of the Audit Council Establishment, 1975). Source: Siamese Flag website. p. 36 • Notification of the Regulations on State Audit Administration. It distinctively stipulated the powers and duties of the State Audit Department by referring to the auditors of that time as officials of the State Audit Department. Source: The Government Gazette. • Phraya Anurakrajakosa (Prawes Amatayakul). Source: Commemorative book on the 70th anniversary of the establishment of the Comptroller General’s Department. p. 37 • Chao Phraya Phonlathep (Chalerm Komarakul Na Nagara). Source: Commemorative book on the 70th anniversary of the establishment of the Comptroller General’s Department. p. 39 • Three changes in state auditing were introduced during King Rama VII’s reign. The first took place in 1926 when the King had the State Audit Department incorporated into the Comptroller General’s Department. The second change took place after the 1932 revolution when the Department was transferred to report directly to Khana Kammakarn Ratsadon (the People's Committee of Siam). The third change was introduced in 1933 with the enactment the State Audit Commission Act B.E. 2476 (1933). Source: The National Archives of Thailand (15M000069). p. 40 • Phraya Komarakulmontri (Chuen Komarakul Na Nagara), the Comptroller General at the time when the State Audit Department was incorporated as a division in the Comptroller General’s Department. Source: Commemorative book on the 70th anniversary of the establishment of the Comptroller General’s Department.

p. 41 • Phraya Komarakulmontri, the Comptroller General was appointed interim head of the State Audit Division. Source: The Government Gazette. • Phraya Chaiyotsombat (Serm Krisanamara). Source: Commemorative book on the 70th anniversary of the establishment of the Comptroller General’s Department. p. 42 • Notification of the Transfer of the State Audit Department within the Ministry of Finance to the People's Committee of Siam B.E. 2475 (1932). State Auditing played a highly significant role. The original intention of Luang Praditmanutham (Mr. Pridi Banomyong) was to have the State Audit Department adopt the same format of accounting court as France’s ‘la Cour des comptes’. Source: King Prajadhipok Museum. p. 44 • Phraya Manopakorn Nititada (Kon Hutasingha), Chairman of the People's Committee of Siam. Source: The Government Gazette. p. 45 • Notification of the Transfer of the State Audit Department within the Ministry of Finance to the People's Committee of Siam, dated 20 July 1932. Source: The Government Gazette. p. 49 • Luang Damri Isaranuwat played a crucial role in the drafting of the Audit Council Act B.E. 2476 (1933), the first piece of state audit legislation in the democratic period. He was later appointed the first President of the Audit Council on 24 February 1933. Source: Photography (taken from the original picture) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • Luang Damri Isaranuwat laid the foundation for state auditing work, particularly the accounting audit. During the pioneering period of the Department he helped to organize training sessions, modernized auditing functions and established accounting as a field of study at Thammasat University. He left the Audit Council presidency in 1945 after serving a total of 12 years. 30

p. 50 • The State Council Act B.E. 2476 (1933), the first state audit legislation in the early period of democracy in Thailand. Source: The Government Gazette. • Notification of the Royal Appointment of the President of the Audit Council. King Rama VII appointed Luang Damri Isaranuwat to the post of President of the Audit Council. Source: The Government Gazette. p. 51 • The Royal Decree on the Regulations of the Office of the Prime Minister’s Office and Departments B.E. 2476 (1993). Article 8 of this royal decree divided the Audit Council into three units: the Office of the Secretary, the Central State Audit Department and the Regional Audit Department. Source: The Government Gazette. p. 52 • Salaries of members of the Audit Council in 1934. Source: The Government Gazette. • Appointment notice of the first group of Audit Council members in 1934. Source: The Government Gazette. p. 53 • Appointment notice of the first group of Audit Council members in 1934 with Luang Worapakphinit (Win Aswanond) as a member and secretary of the Council. Source: The Government Gazette. p. 54 • 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. • The booklet on the history of the Audit Council collated by Luang Damri Isaranuwat for distribution at the royal Kathin ceremony at Wat Somkliang Temple. p. 55 • Minutes of the first meeting of the House of Representatives in 1933.

• The first sitting of the House of Representatives at Ananta Samakhom Throne Hall. Source: The National Assembly Library website. p. 56 • King Rama V commissioned the construction of a reception hall, by the name of Ananta Samakhom Throne Hall, in the compound of Dusit Palace. He presided over the foundation stone laying ceremony on 11 November 1908. Mario Tamagno was the architect and Chao Phraya Yommaraj (Pan Sukhum) was the head of construction. Although King Rama V died before the completion of the construction, King Rama VI continued with the project until it was completed in 1915. The construction took eight years and a budget of 15 million Baht to complete. After the political change on the 24th of June 1932, the Ananda Samakhom Throne Hall was used to hold the meetings of the House of Representatives. p. 58 • The appointment of members of the Audit Council in 1937 was signed by Colonel Phraya Phahonphonphayuhasena, the then Prime Minister. Source: The Government Gazette. p. 59 • The Audit Council’s performance report 1932-1937. Photography (taken from the original document) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • 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. p. 60 • 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. p. 61 • Notification of the Appointment of the President of the Audit Council in 1948. Luang Worapakphinit was appointed President of the Audit Council, as the successor to Luang Damri Isaranuwat. Source: The Government Gazette.

• Officials of the Audit Council who were members on the Ministry of Education audit team. Photography (taken from the original picture) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 62 • Luang Worapakphinit was the first secretary of the Audit Council and, subsequently, the second President of the Audit Council. Photography (taken from the original picture) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 63 • Members of the Audit Council under the presidency of Luang Worapakphinit (Win Aswanond). Photography (taken from the original picture) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • Sala Look Khun Pavilion, the former state auditing office. Source: www.oag.go.th p. 64 • 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 Worapakphinit 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. Rathatham 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.

p. 68 • 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. p. 70 • The 2nd INTOSAI meeting in 1952 attended by two delegates from the Audit Council. Source: INTOSAI 50 Years (1953-2003) Page 40-41. p. 71 • The 1961 Annual Report of the Audit Council, Office of the Prime Minister. Photography by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • Members of the Audit Council under the presidency of Mr. Luean Chumkamol. Photography (from the original copy) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 73 • Mr. Khamnueng Charnlekha was a veteran of the Audit Council because he entered the Department’s service during its pioneering period. He was appointed to Class 1 membership of the Audit Council in 1947 and Class 2 membership in 1950. He was stationed at the Regional Audit Office No. 5, Songkhla Province, as chief of the Account Inspection Division and director of the Regional Audit Division. Mr. Khamnueng Charnlekha was appointed Secretary of the Audit Council in 1963, the 4th President of the Audit Council in 1965 and an emeritus professor at Thammasat University. • Notification of the Appointment of Mr. Khamnueng Charnlekha as the President and Mr. Suphat Suthatham as the Secretary of the Audit Council. Source: The Government Gazette. p. 74 • The Audit Council’s emblem after the second modification. Source: The Government Gazette.

p. 75 • The Revolutionary Council’s Notification No. 216, 1972, stipulating that the Office of the Audit Council was to report directly to the Prime Minister. Source: The Government Gazette. • Emeritus Professor Suphat Suthatham, the fifth President of the Audit Council. Photography (taken from the original picture) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 76 • The Royal Decree on the Administrative Division 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. p. 77 • The 60th anniversary of the Audit Council commemorative book written by Mr. Prayoon Siyanyong and Mr. Thammarat Na Ranong. This was the second compilation of the history of state auditing in Thailand. p. 78 • The National Assembly’s Auditor under the Constitution of the Kingdom of Thailand B.E. 2517 (1974). Source: The Government Gazette. • Mr. Wichian Wongbiasat, the last President of the Audit Council and the first National Assembly’s Auditor-General under the 1974 Constitution of the Kingdom of Thailand. Source: The Government Gazette. p. 79 • Examples of the Office of the State Audit annual performance report. Photography by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 80 • 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.

p. 81 • The Audit Council’s emblem after the third modification. Source: The Government Gazette. • The House of Representatives’ minutes acknowledging the Office of the Auditor-General’s annual performance report. p. 82 • A Performance Audit report 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. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • Examples of the Office of the Auditor-General’s annual reports between 1979-1981. Photography (taken from the original documents) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 83 • Auditor’s identification cards issued to facilitate auditing work to be shown, for example, before the start of an inquiry or on the collection of statements in an investigation. Source: The Government Gazette. p. 84 • 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. p. 85 • The Office of the Auditor General of Thailand Building at its current location on Rama VI Road. • The Office of the Auditor General’s 1985 and 1986 annual reports, with depictions of Sala Look Khun Pavilion and its building in the Ministry of Finance’s office buildings on Rama VI Road on the covers, respectively. Photography (taken from the original documents) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 86 • Mrs. Ruedi Jiwalak was the last member of the Audit Council and the first female Auditor-General. Photography (taken from the original picture) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat.

p. 87 • The Royal Decree on the Administrative Division of the Office of the Auditor-General B.E. 2531 (1988). Source: The Government Gazette. p. 89 • His Majesty King Bhumibol Adulyadej’s speech to officials of the office of the Auditor-General in 1995, on the occasion of the 80th anniversary of the Office’s establishment. Source: www.oag.go.th p. 90 • 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. p. 91 • Mr. Nonthaphon Nimsombun was the last Auditor-General prior to the changeover to an independent body under the constitution pursuant to the 1997 Constitution of the Kingdom of Thailand. p. 93 • Section 11, Article 312 of the 1997 Constitution of the Kingdom of Thailand contains the provisions of the law on state auditing, requiring it to be carried out by an independent and impartial State Audit Commission and Auditor-General. Source: The Government Gazette. p. 94 • 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. p. 95 • 1987-1998 annual reports. Photography (taken from the original documents) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat.

p. 99 • The Organic Act on State Audit B.E. 2542 (1999). After the promulgation of this Act the Office of the Auditor-General changed its name to the Office of the Auditor-General of Thailand. Source: The Government Gazette. p. 100 • The Office of the Auditor-General of Thailand’s emblem. p. 101 • Dr. Panya Tantiyawarong (seated in the middle), the first Chairman of the State Audit Commission and elected Chairman of ASOSAI Governing Board Committee. Source: ASOSAI website. • The first State Audit Commission after the 1997 Constitution of the Kingdom of Thailand’s stipulation that state auditing be performed by the State Audit Commission and the Auditor General. Photograph from www.oag.go.th p. 103 • Mrs. Charuwan Menthaka, the first Auditor General of Thailand after the reorganization of the Office of the Auditor-General to become an independent body under the constitution. Source: Thai Wikipedia. p. 104 • The State Audit Commission’s Notification of the Administrative Division of the Office of the Auditor General of Thailand’s Internal Structure B.E. 2545 (2002). Source: The Government Gazette. p. 106 • Mr. Norachai Siphimon, Chairman of the second State Audit Commission (2005-2006). p. 109 • The 90th anniversary of the Establishment of the Office of the Auditor General of Thailand commemorative book, the fifth compilation of the Office’s history by Mr. Songwut Danwuthinan. • 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.

p. 113 • 2001-2006 performance reports of the Office of the Auditor General of Thailand. Source: Photography (taken from the original documents) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. • 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). Source: The Government Gazette. p. 114 • Establishment of ASEANSAI by the Supreme Audit Institutions of ASEAN. Source: ASEANSAI p. 115 • Reorganization of the Office through the establishment of 76 provincial audit offices for comprehensive, rapid and timely performance. The OAG website against corruption is one of the OAG’s measures to enlist citizen participation in state audit work. p. 116 • The 2007-2011 performance reports of the Office of the Auditor General of Thailand. Photography (taken from the original documents) by Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 117 • The State Audit Commission’s Notification of the Administrative Division of the Office of the Auditor General of Thailand and Internal Structure B.E. 2554 (2011). Source: The Government Gazette. p. 118 • 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. p. 119 • Notification of the royal appointments of the Chairman and Members of the State Audit Commission. There were seven members with Emeritus Professor Chaisit Trachoetham as the incumbent chairman. Source: The Government Gazette.

p. 121 • Members of the present State Audit Commission (left to right): Mr.Goanpot Asvinvichit, Mr. Suthiphon Thaveechaiyagarn, Mr.Piyabhan Nimmanhaemin, Mr. Chaisit Trachoetham, Mrs.Urai Romphotiyok, Ms.Jiraporn Meeleesawat and Mr. Vittaya. Photography by Mr. Phongsathorn Chueachavalit, Mr. Rathatham Chuanchoei and Mr. Somathut Nithitreerat. p. 123 • Emeritus Professor Chaisit Trachoetham, the current Chairman of the State Audit Commission. p. 124 • Mr. Pisit Leelavachiropas, the current Auditor General. p. 126 • Notification of the royal appointment of Mr. Pisit Leelavachiropas to the post of Auditor General on 25 September 2014. Source: The Government Gazette. p. 128 Official logo of the 100th Anniversary of Establishment of the Office of the Auditor General of Thailand. Designer: Miss Sangrawi Opaspakornkit, Associate Audit Officer (Public relations). p. 129 Source: The Government Gazette.

ปกหลัง First edition: September?? 2015 2,000 copies ISBN: Academic Committee for the preparation of centennial commemorative books and videos Consultants: Mr. Pisit Leelavachiropas Mr. Montien Charoenphon Chairman of the Working Committee: Ms. Puangchomnart Jariyajinda Deputy-Chairmen of the Working Committee: Mrs. Rungnapa Charoenkunwiwat Mrs. Apassara Khunawat Supervisors: Mrs. Klednathi Manoson Mr. Kanapot Hongsawarangkun Mr. Teerayut Wattanathamsiri Author/compiler Mr. Suthi Suntaranurak Photography: Mr. Rathatham Chuanchoei Mr. Phongsathorn Chueachavalit Mr. Somathut Nithitreerat Video: Mr. Chakraphon Wilaiphan Mr. Natthaphon Phuprasoet Miss Phattanan Sukduang Mr. Thiraphong Chirarotkun Coordinators: Mr. Yutthaphong Phuwasetthawon Mr. Chirawut Yotkun Mr. Somkiat Khongsawat Cover designers: Miss Parinda Pongonglat 41

Department of Fine Art A Chronicle of the Office of the Auditor General of Thailand (1875-2015) Commemorative book on the 100th anniversary of The Office of the Auditor General of Thailand Production: GM Multimedia Group (PCL) GM Group Building 914 Rama V Road Nakorn Chaisi Sub-district, Dusit District Bangkok 10300 Telephone: 02 241 8000 Chief executive officer: Mr. Pakon Phongwarapha Art director: Mr. Prathip Patchimthuek Photographer: Mr. Damrongrit Sathitdamrongtham Coordinator: Mrs. Phatsana Phloimikha Production manager: Mrs. Rattana Khow Proofreading: Mrs. Jenjira Taithet Mrs. Phonkaran Phlapphli Colors: Kanoksilp (Thailand) Co. Ltd. Printing: OS Printing House Co. Ltd.