Part 5
State Audit Commission
Section 238. The State Audit Commission consists of seven commissioners appointed by the King upon the advice of the Senate from the persons selected by the selection committee.
The selected persons must be persons with evident integrity who have knowledge, expertise and experience related to the state audit, law, accounting, internal audit, public finance and other fields which are beneficial to the state audit, for not less than ten years.
Section 239. The State Audit Commissioners shall hold office for a term of seven years as from the date of appointment by the King, and shall serve for only one term.
Section 240. The State Audit Commission shall have the duties and powers as follows:
- (1) to set State audit policy;
- (2) to prescribe standard rules relating to State audit;
- (3) to oversee the State audit compliance with (1) and (2) and the law on financial and fiscal discipline of the State;
- (4) to render advice, suggestion or recommendation on the spending of State funds to be in accordance with the law on financial and fiscal discipline of the State, including suggestion to the State agencies to correct defects in the spending of State funds;
- (5) to order an administrative penalty in the case of a violation of the law on financial and fiscal discipline of the State.
The proceedings under paragraph one shall be in accordance with the Organic Act on State Audit.
A person punished by an order under (5) may appeal to the Supreme Administrative Court within ninety days as from the date of receipt of the order. The Supreme Administrative Court shall, in its consideration, take into account the State audit policy and standard rules relating to the State audit under (1) and (2).
Section 241. There shall be one Auditor-General appointed by the King upon the advice of the Senate and nominated by the State Audit Commission.
The Auditor-General shall have the same qualifications and shall not be under any of the same prohibitions applicable to the State Audit Commissioner.
