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Developments in Member SAIs

Jordan

The main topics of the book were presented in eleven chapters handling the establishment of the Bureau, its evolution , its types of auditing, the Bureau's co-operation with the international , regional and Arabic organisations, its ambitions and future challenges. Furthermore the book presents the Bureau's relations with the Jordanian Board of Certified Public Accountants.

The copies of the book entitled: "The Audit Bureau :Today and Yesterday" .and of the 44lh. Annual Report can be obtained from :

3. President of the Palestinian Supreme Audit Commission , Mr. Mohd. Al-Kodouih, accompanied by a delegation visited the Audit Bureau Of Jordan from March 18 to 21, 1997. The main objective of the visit was to study and exchange experiences in diverse areas of auditing , in addition to strengthening ties of mutual co-operation.

Pakistan

Mr. S.K.Mahmud, former Auditor General of Pakistan accompanied by Mr. S.M. Naqvi, Director General, International Relations visited Bangladesh from February 27 to March 4, 1997 at the invitation from the Comptroller and Auditor General of Bangladesh. During his visit Mr. Mahmud called on Justice Shahabuddin Ahmed, President of the People's Republic of Bangladesh. He met and addressed the senior officers of the Audit Department. Mr. Mahmud visited the Financial Management Academy (FIMA), formerly Audit & Accounts Training Academy (AATA), where he was apprised of the activities of the Academy. Mr. Mahmud also visited the office of the ODA financed 'Reforms in Budgeting and Expenditure Control' (RIBEC) Project of the Ministry of Finance where he was briefed about the activities of the project on reforms in government accounting and budgeting.

Bangladesh

A seminar-cum-workshop jointly organised by the Office of the Comptroller and Auditor General(C&AG) of Bangladesh and the Ministry of Finance in collaboration with the Reforms in Budgeting and Expenditure Control(RIBEC) Project was held in Dhaka from 18-20 March, 1997. The main theme of the seminar was "Improving Management of Public Finance". As many as 300 officers belonging to the audit department and the various ministries/divisions attended the seminar which provided a forum for deliberations on issues like enhancement efficiency and quality of service of the Audit and Accounts Department, ongoing reforms in budgeting and expenditure control, updating of financial rules and regulations, audit process followed by the SAI of Bangladesh and other related issues. The seminar generated immense interest and enthusiasm among the participants

Thailand

The past year of 1997 has been a hard time for most Asian countries. A great number of people have been urged to fight the difficulties in life with patience and conscientiousness while joining forces with each other to get the countries out of the crisis and to bring about quick economic recovery. Thailand is no exception. However, behind the cloud there is sunshine. The new Thai Constitution has come into force and it is seen as the most democratic constitution in the 65 years of Thailand's parliamentary history. By virtue of the existing Constitution, the Board of National Audit has the duty of examining the spending of public funds beyond financial audits to assessments of economy, efficiency and effectiveness. The Constitution states in the section on public fund audit and control the following:

Section 312:    The audit of public funds is the duty of the Governor of National Audit and the Board of National Audit which are neutral and independent of each other. The Board of National Audit consists of a President of the Board of Audit and nine members. They are appointed by the King with the recommendation of the Senate from the professionals who have experience in auditing, accounting, internal audit, finance etc.

The Board of National Audit has an administrative department which is independent and is headed by the Governor. He reports directly to the President of the Board of National Audit as regulated in the auditing section of the Constitution.

The Senate Pro-Tempore signs and accepts the Royal Command which appoints the Governor, President of the Board of Audit, and the Members of the Board. Members of the Board have a single six year term starting from the date of appointment by the King, and allowing no re-appointment.

The qualifications, election, resignation, dismissal of the Board member as well as the power and duties of the Board are described in the section on public fund auditing of the Constitution. A stipulation in the qualifications and selection of candidates for appointment both as Governor of National Audit and members of the Board of National Audit is that candidate must be suitable and honest guaranteeing complete independence in performing the duties of that appointment.

In addition, there are other sections in the Constitution that deal with the Office of the National Audit as listed below:-

Section 70:    According to the law in the new Constitution, public servants, officers, employees of government agencies, state agencies, government enterprises, and other state employees have the duties of serving the public by facilitating the needs of the people. In performing their duties or any services which have to do with the public, the afore-mentioned officers must remain politically neutral.

In case the official or employee mentioned above neglects or does not fulfil the duties according to the first paragraph, the public has the right to request an explanation from that official or from his or her superior and tell that official to perform his or her duty according to the above paragraph.

From the 11th October 1997, when the current Constitution came into effect, section 70 was also immediately in effect. The public service system has been slow in complying with the new rules because the system lacks the supporting criteria it needs for the Constitution to be effective.

Section 58:    The public has the right to gain access to data or information which belongs to the local government, and state agencies and government enterprises unless the disclosure of such data or information will affect the stability of the country, the security of the people, or the benefit of other under the law. This section allows the people to acquire public information. The media can use this section of the Constitution to obtain government data or information and can broadcast or publish it. The intention of this section is to force the government officials to disclose information to the public when the information is requested.

Section 60:    The public has the right to participate in the decision making process of state officials which may affect people's right or freedom. This section provides the public the right to object to the decision of a state agency if the decision has the negative effect to the public.

Section 59:    The public has the right to acquire the data, explanation, and reasons from a government agency prior to the granting of permission or implementation of any project which may have an effect on the environment, the community, public health and the quality of living. The people have the right to express their opinions on the same matter in accordance with the law on public opinion acknowledgement process. There must be an amendment or addition to the Constitution in the future so the public can take part in the decision making process before implementation of any project that may have an effect on the individual or the community.

Section 62:    The individual has the right to sue government agencies, state agencies, government enterprises and other state organisations for wrong doings or not performing their duties causing monetary or property losses to that individual. The state will be held responsible for the action of its employees.

During the transitional period when a strong effort is being made to turn Thailand economic crisis into opportunity, OAG of Thailand or the coming Board of National Audit needs to adjust our roles by creating new public awareness of protecting public interest. Pride will increase through our leading roles as the National Auditor leaded by our intelligent Governor.