CONSTITUTION OF THE KINGDOM OF THAILAND, B.E. 2550 (2007)

4. State Audit Commission

        Section 252. The State audit shall be carried out by the State Audit Commission which is independent and impartial.The State Audit Commission consists of the Chairman and six other members appointed by the King from persons with expertise and experience in state audit,accounting, internal audit,finance and other fields.

        The provisions of section 204 paragraph three and paragraph four, section 206 and section 207 shall apply mutatis mutandis to the selection and election of members of the State Audit Commission and the Auditor-General, save that the composition of the Selection Committee shall be in accordance with section 243.

        The President of the Senate shall countersign the Royal Command appointing the Chairman and members of the State 144 Audit Commission and the Auditor-General.

        Members of the State Audit Commission shall hold office for a term of six years from the date of their appointment by the King and shall serve for only one term.

        The qualifications, prohibitions and vacation of office of members of the State Audit Commission and the Auditor-General as well as powers and duties of the State Audit Commission, the Auditor-General and the Office of the State Audit Commission shall be in accordance with the Organic Act on State Audit.

        The determination of qualifications and procedures for the election of persons to be appointed as members of the State Audit Commission and the Auditor-General shall be made in the manner which can secure persons of appropriate qualifications and apparent integrity and which can provide for the guarantee of the independence in the performance of duties of such persons.

        Section 253. The State Audit Commission has the powers and duties to prescribe standard rules in connection with the State audit, give advice and suggestions and recommend rectification of shortcomings in connection with the State audit and has the power to appoint an independent fiscal and financial disciplinary committee to be in charge of making the determination of action in connection with disciplines in fiscal affairs, finance and budgeting, and disputed cases in connection with decisions given by the fiscal and financial disciplinary committee in such matters shall be under the jurisdiction of the Administrative Court.

        The Auditor-General has the powers and duties in connection with the State audit on the basis of independence and impartiality.

        Section 254. The State Audit Commission shall have its independent secretariat, with the Auditor-General as the superior 145 responsible directly to the Chairman of the State Audit Commission.

        There shall be Office of the State Audit, with autonomy in personnel administration, budgeting and other activities as provided by law.