Fiscal Disciplinary Cases That Are Not Subject to the Budgetary and Financial Discipline Divisions of Administrative Court

Abstract

The Administrative Court is one organization that plays an essential role in maintaining the country's fiscal discipline. This Court has powers to control administrations' actions in accordance with public finance laws. According to the judicial reform under the framework provided by the Constitution of the Kingdom of Thailand (Interim) B.E. 2557 (2014), the Budgetary and Financial Discipline Divisions were inaugurated throughout the Supreme Administrative Court and the Administrative Courts of First Instance. To maintain fiscal discipline, it is necessary to expedite the Administrative Court's proceedings in order to provide timely compensation for damages. However, not all administrative cases related to fiscal discipline fall under the jurisdiction of the Budgetary and Financial Discipline Divisions of the Administrative Court. Thus, this article has objectives to study, analyze and provide observations on the administrative cases involving fiscal discipline that do not fall under this division of the Administrative Court through the relevant laws and judgments.