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| OFFICIALS, DUTIES AND POWERS |
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THE AUDITOR GENERAL The Office of the Auditor General is headed by the Auditor General, who is appointed by the King after prior approval of the National Assembly and holds office until retirement at the age of 60. He is a civil servant subject to the Civil Service Law. The position of the Auditor General is one of the top civil service posts. The Auditor General conducts and controls all the affairs of the OAG. THE DEPUTY AUDITORS GENERAL There are 4 Deputy Auditors General in the OAG. They are appointed by the King after being proposed by the Auditor General and presentied to the Cabinet by the Prime Minister for approval. They perform duties as assigned by the Auditor General. THE ASSISTANT AUDITORS GENERAL There are 3 Assistant Auditors General in the OAG. They perform duties as assigned by the Auditor General. |
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| The duties of the OAG, as stated in Section 7 of the State Audit Act, are as follows : | |
| 1. | to audit the statement on receipts and payments of each fiscal year and the statement on the financial status of each fiscal year and to give opinion whether they are in compliance with the law and are correct ; |
| 2. | to audit the currency reserve account each year and to give opinion whether it is in compliance with the law and is correct ; |
| 3. | to audit the receipts and payments, the custody and disbursement
of money and use of other properties belonging to or being the responsibility
of the audited agency and to give opinion whether they are in compliance
with the law , rules, regulations or resolutions of the Council of
Ministers, and may examine the disbursement of money and use of other
properties, and to give opinion whether they are in compliance with
the objectives , are economical and worthwhile and reach the target.
In the case where an audited agency is a state enterprise, such opinion shall be given with due consideration of the generally accepted auditing standards. |
| 4. | to examine in connection with the collection of taxes, fees and other incomes of the audited agencies and to give opinion whether it is in compliance with the laws, rules, regulations or resolutions of the Council of Ministers. |
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| For the OAG to carry out its statutory duties, the OAG has following powers : | |
| 1. | to examine money and other properties , accounts, registers, documents of other evidences which are the responsibility of an audited agency ; |
| 2. | to summon an audited officer or official of an audited agency for inquiry or to order an audited office or offical of an audited agency to deliver all accounts, registers documents or other evidences made by or are in the possession of an audited agency ; |
| 3. | to attach money and other properties, accounts, registers, documents of other evidences which are the responsibility of an audited agency ; |
| 4. | to summon a person to testify as a witness in the examination under (1) or to deliver any account, register, document or other evidence concerned or presumed to be concerned with an audited agency to supplement its consideration. |
| For the exercise of these powers the Auditor General and competent officials have the power to enter any premises between sunrise and sunset or during office hours in order to examine, search, seize or attach any account, register, document or other evidence, or attach any property concerned or presumed to be concerned with an audited agency in so far as it may be necessary. | |
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