ปัญหาในการควบคุมตรวจสอบวินัยทางการคลัง (วินัยการเงินการคลังของรัฐ) ตามพระราชบัญญัติประกอบรัฐธรรมนูญว่าด้วยการตรวจเงินแผ่นดิน พ.ศ. 2561 : ความไม่แน่นอนชัดเจนของพฤติกรรมที่ใช้เป็นฐานในการพิจารณาความผิดวินัยการคลังและการงบประมาณ

Abstract

          Budgetary and financial discipline laws serve as essential mechanisms for regulating the behavior of government officials. These laws play a pivotal role for the State Audit Commission in upholding fiscal discipline in Thailand. Nonetheless, some government officials may find themselves breaching multiple laws simultaneously. Articles 95 and 97 of The Organic Act on State Audit B.E. 2561 (2018) establish the connection between various legal violations. Specifically, Article 97 stipulates that if proceedings are initiated under Article 95, paragraph three—meaning that an agency may take action under the law for tortious liability or civil servant disciplinary offenses against government officials who have committed violations—the Auditor-General is not obliged to present the case to the Commission for the imposition of administrative penalties on the implicated official. As the situation leads to questioning the practicality of enforcing Article 97, an examination of the grounds for misconduct outlined in the State Fiscal and Financial Discipline Act B.E. 2561 (2018) reveals a consistent involvement of agencies taking action under Article 95, paragraph three. This article delves into the aforementioned issue by scrutinizing the fundamental legal aspects related to the problem, its origins, and the importance of the current laws in effect. Additionally, it proposes solutions to address the identified issues.