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LEXICON

 

 

Office of the Auditor General

Independent organization under the supervision of the State Audit Commission, that is responsible for checking the government's budget, by the systematic and independent examination of its books, accounts, and documents, in order to ascertain how far the financial statements represent a true view of the situation in the field, and as required by Thai Law and according to the Thai Constitution. In Thai, the Office of the Auditor General is known as samnakngaan kaantruatngeunphaendinthai (สำนักงานการตรวจเงินแผ่นดินไทย). Though the first enactment on audit and control of public finance dates back to 1875 when King Rama V (fig.) by Royal Decree created the Royal Audit Office, the Office of the Auditor General was established only in 1915. Initially, its offices were located within the compound of the Grand Palace in Bangkok (fig.). See also POSTAGE STAMPS (1), (2) and (3).