Office of the Auditor General of Thailand
OAG
Summary
The Office of the Auditor General of Thailand is established under the Organic Act on State Audit B.E. 2561 (2018) and Section 232 of the Constitution of Thailand (2017). The Auditor General is appointed by the King on the recommendation of the Senate following selection by the State Audit Commission for a single 5-year term; removal requires the same process. The Office has full authority to audit all government entities and holds subpoena and compel-testimony powers. Results are reported to the National Assembly Auditing Committee and published. The State Audit Commission (an independent body) provides oversight of the OAG itself.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Organic Act on State Audit B.E. 2561 (2018)
- Citation
- Organic Act on State Audit B.E. 2561 (2018); Constitution of the Kingdom of Thailand B.E. 2560 (2017), Sec. 232
- Full text
- Full text of law →
Jurisdiction scope
All money, assets, and accounts of the Central, Regional, and Local Administrations; state enterprises; other state agencies; publicly audits conformity, performance, and information audits; reports to the Auditing Committee of the National Assembly.