The Administrative Court’s Examination of The Legality of The State Audit Commission’s Decision in Budgetary And Financial Discipline (State Fiscal And Financial Disciplines)

Abstract

          The Administrative Court is one of the organizations playing an important role in maintaining the fiscal discipline of the country. The Court has powers to control the actions of the administrations to comply with public financial laws. According to the public finance law reform under the framework provided by the Constitution of the Kingdom of Thailand (Interim) B.E. 2557 (2014), the Administrative Court has announced the establishment of the Fiscal Discipline and Budget Division in the Administrative Court in order to comply with the concept of maintaining fiscal discipline that requires efficient proceedings in administrative cases relating to fiscal matters. This article therefore aims to study the power of the Administrative Court to control the State Audit Commission’s decision on budgetary and financial disciplinary cases and to analyze the judgment of the Administrative Court in such cases.