Decentralized Audit Structure in a Unitary State: To ensure comprehensive nationwide oversight, SAO Thailand's organizational structure comprises the central administration (head office) in Bangkok, which coordinates audit activities and sets organizational policies. The regional administration consists of Regional Audit Offices No. 1 to 15, which are further supported by 76 provincial audit offices located in each province. 

The Public Financial Management (PFM) system is constitutionally anchored. Under the Constitution of the Kingdom of Thailand B.E. 2560 (2017), the State is strictly mandated to maintain fiscal and financial disciplines to ensure the stability of state revenues and expenditures.

Audit Scope: SAO Thailand is mandated to conduct audits across all levels of government, encompassing central, provincial, and local levels. This includes State-Owned Enterprises, public funds, revolving funds, and all local administrative organizations. 

Future Directions and Digital Transformation:

e-Audit and Digital Technology: Aligned with the "Thailand 4.0" national policy, SAO Thailand is transitioning into an e-audit office. We are implementing an electronic audit network, deploying remote auditing practices, and utilizing drones and big data analytics software (such as Python, KNIME, and Power BI) to handle large volumes of information efficiently. 

Advisory Role and Public Engagement: Through official platforms like audit.go.th, we are strengthening our advisory role by providing a question-and-answer system and publishing best practices to help local entities improve budget management. We also promote public participation by engaging directly with local communities to raise awareness about safeguarding public funds. 

Under the Constitution of the Kingdom of Thailand B.E. 2560 (2017) and the Organic Act on State Audit B.E. 2561 (2018), the State Audit Commission (SAC) and SAO Thailand are established as independent bodies responsible for state audits to promote integrity, transparency, and accountability. Specifically, under Section 27 of the Organic Act, the State Audit Commission (SAC) is responsible for formulating state audit policies and establishing state audit standards that are consistent with internationally recognized auditing standards (such as ISAs and ISSAIs). 

The Auditor General is responsible for directing and conducting audits in strict accordance with the policies and standards formulated by the SAC. To carry out these duties effectively across all levels of government, the Auditor General delegates the auditing authority to the officials of SAO Thailand, who perform the actual audit engagements on the ground.

Under the Organic Act, "Local Government Agencies" (such as Provincial Administrative Organizations, Municipalities, Subdistrict Administrative Organizations, the Bangkok Metropolitan Administration, and Pattaya City) are legally defined as audited agencies. SAO officials are fully authorized to scrutinize their financial statements, revenue collection, expenditures, and asset management.

Structure, Supervisory Powers, and Audit Outcomes:

While the SAC formulates policies, the 15 Regional Audit Offices and the 76 Provincial Audit Offices act as the operational branches executing the mandate directly at the municipal and local levels. Operating under the delegated authority and centralized command of the Auditor General, SAO officials in these offices conduct the field audits. 

Our financial and compliance audits evaluate the appropriateness of disbursements and ensure transparency in financial positions. Outcomes include identifying regulatory non-compliance and recovering funds through money claims. 

We implement a strict follow-up process to oversee the implementation of corrective measures. Under the Organic Act on State Audit B.E. 2561 (2018), if a local executive fails to comply with the Auditor General's notifications regarding fiscal violations, the State Audit Commission (SAC) has the authority to impose administrative and disciplinary penalties. 

Centralized SAI Model: Thailand does not possess independent regional audit institutions. Instead, regional and municipal oversight is conducted exclusively by SAO Thailand through our established network of Regional Audit Offices No. 1 to 15 and the 76 provincial audit offices, executed by SAO officials under the authority delegated by the Auditor General. 

Cooperation Frameworks and Capacity Building:

Electronic Audit Network: To enhance cooperation with local governments, SAO Thailand signs Memorandums of Understanding (MoUs) with various central and local government agencies to establish an integrated electronic audit network. This framework facilitates audit initiation, data and document exchange, evidence submission, and audit result notifications. 

Knowledge Sharing and Training: SAO Thailand actively organizes seminars to enhance the knowledge and awareness of public financial management among local officials. Furthermore, we assign SAO officials to provide direct instruction to the officers of audited local entities. This improves their skills in public revenue and expenditure management to ensure strict compliance with the State Fiscal and Financial Disciplines Act B.E. 2561 (2018).