A person nominated for appointment as Auditor-General shall be approved by the Senate with the votes of not less than one-half of the total number of existing members of the Senate, and the provisions of section 204 paragraph one, paragraph two and paragraph four and section 205 shall also apply mutatis mutandis to the appointment of the Auditor-General.
The selection, election and nomination of the Auditor-General shall be in accordance with the Organic Act on State Audit.
Section 242. The Auditor-General shall perform duties in a just and neutral manner, without any partiality in exercising discretion, and shall have duties and powers as follows:
- (1) to audit State funds in accordance with the State audit policy and the standard rules related to State audit prescribed by the State Audit Commission, and in accordance with the law on financial and fiscal discipline of the State;
- (2) to assess the outcomes and efficiency of the spending of funds by State agencies;
- (3) to entrust officials to proceed under (1) and (2);
- (4) to supervise and be responsible for the performance of duties of officials under (3).
Section 243. The Auditor-General shall be independent in performing duties, be accountable to the State Audit Commission, and be the highest superior official of the secretariat of the State Audit Commission.
The term of office, the vacation of office, and the performance of duties of the Auditor-General shall be in accordance with the Organic Act on State Audit.
Section 244. In the case where there is evidence to reasonably believe that the spending of State funds involves circumstances of corruption, or intentional performance of duties or exercise of powers which is contrary to the Constitution or laws, or may cause the election tonot proceed inhonest or just manner, and it is the case where the Auditor-General does not have the power to carry out any act, the Auditor-General shall notify the National Anti-Corruption Commission, the Election Commission or other relevant agencies, as the case may be, for information and to further proceed in accordance with its duties and powers.
In the proceedings of the National Anti-Corruption Commission, the Election Commission or other relevant agencies notified under paragraph one, it shall be deemed that the documents and evidence that have been examined or produced by the Auditor-
