ปัญหากฎหมายเกี่ยวกับการตรวจสอบการใช้จ่ายเงินของเทศบาลโดยสำนักงานการตรวจเงินแผ่นดิน

Abstract

                    The municipality is a local government organization established under the Municipality Act B.E. 2496. It is a governmental organization under the structure of government administration according to the principle of decentralization. For  especially the control and monitoring of spending money, which the Organic Act.  The State Auditing Act of 2018 empowered the Office of the Auditor General to control and investigate the municipal operations as a unit to comply with the laws, rules and regulations.

                    The results of the study of the provisions of the Organic Act on State Auditing in 2018 in conjunction with the Municipal Act B.E. 2496 amended (No. 13) 2009 regulations Ministry of Interior relating to finance and the regulation on procurement government Act of 1973 found that there are certain provisions that make the effect of enforcement. It does not follow the principle of decentralization and the principles of governance. It looks like Indicate fiscal independence and empower auditors to interpret or discretion In the control too much, especially in terms of spending money of the municipality cause the operation of the municipality is very much. The authors agree that if the provisions of the relevant legislation have been amended the structure and authority within the agency of the Office of the Auditor General and to set clear guidelines for the Administrative Court to decide in the event of a dispute, the problem is solved protection freedom and opportunity for the investigators to prove themselves under the principle of justice as well.