confidential the union of myanmar the state peace and
TRANSCRIPT
ျပညေထာငစသမၼတျမနမာနငငေတာ နငငေတာေအးခမးသာယာေရးနငဖြ႕ျဖးေရးေကာငစ
ျပညေထာငစစာရငးစစခပဥပေဒ (နငငေတာေအးခမးသာယာေရးနငဖြ႕ျဖးေရးေကာငစဥပေဒ အမတ၂၃/၂၀၁၀)
၁၃၇၂ ခႏစ၊ သတငးကြတလျပညေကာ ၅ ရက (၂၀၁၀ ျပညႏစ၊ ေအာကတဘာလ ၂၈ ရက)
Confidential
The Union of Myanmar The State Peace and Development Council
The Auditor General of the Union Law (The State Peace and Development Council Law No.23/2010)
The 5th Waning Day of Thadinkyut, 1372 M.E. (28th October, 2010)
နဒါနး
ျပညေထာငစသမၼတျမနမာနငငေတာ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၄၄၃ တြင ဖြ႔စညးပ အေျခခဥပေဒ အေကာငအထညေဖာေရးအတြက ၾကတငေဆာငရြကရန လအပသည လပငနးရပမားက နငငေတာေအးခမးသာယာေရးနင ဖြ႔ျဖးေရးေကာငစက ေဆာငရြကေပးရန ျပ႒ာနးထားသညအေလာက နငငေတာ၏ ဥပေဒျပေရး၊ အပခပေရး နင တရားစရငေရးဆငရာလပငနးမားက ေခာေမြ႔စြာေဆာငရြကနငရနလညးေကာငး၊ လႊတေတာအသးသး ေပၚေပါကလာသညအခါတြင ေဆာငရြကရနရေသာ လပငနးမားက ေဆာငရြကနငရနလညးေကာငး၊ ၾကတငေဆာငရြကရမညလပငနးရပမားက ဥပေဒနငအ ညေဆာငရြကနငရနလညးေကာငးသကဆငရာဥပေဒမားကျပ႒ာနးရနလအပလာပါသည။
Preamble
Since it is provided in section 443 of the Constitution of the Republic of the Union of Myanmar that the State Peace and Development Council shall carry out the necessary preparatory works
2 to implement the Constitution, it has become necessary to enact the relevant laws to enable performance of the legislative, administrative and judicial functions of the Union smoothly, to enable performance of works that are to be carried out when the various Hluttaws come into existence and to enable performance of the preparatory works in accord with law.
သ႕ျဖစပါ၍ နငငေတာေအးခမးသာယာေရးနင ဖြ႕ျဖးေရးေကာငစသည ျပည ေထာငစသမၼတျမနမာနငငေတာဖြ႔စညးပအေျခခဥပေဒ အရျပညေထာငစစာရငးစစခပနင တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပတ႔၏ တာ၀နႏငလပပငခြငမားက လညး ေကာငး၊ စာရငးစစရးအဆငဆငရ စာရငးစစအရာရမား၏ တာ၀နနငလပပငခြငမားက လညးေကာငး သတမတနငရနအလ႔ငာ ျပညေထာငစသမၼတျမနမာနငငေတာဖြ႔စညးပ အေျခခဥပေဒပဒမ ၄၄၃ ႏင အည ဤဥပေဒက ျပ႒ာနးလကသည။
As such, the State Peace and Development Council hereby enacts this Law in accord with section 443 of the Constitution of the Republic of the Union of Myanmar, in order to prescribe the duties and powers of the Auditor General of the Union, the Auditor General of the Region or State and duties and powers of the Audit Officers of the various levels of Audit Office under the Constitution of the Republic of the Union of Myanmar.
အခနး (၁)
အမည၊ စတငအာဏာတညျခငးႏင အဓပၸာယေဖာျပခက
Chapter I
Title, Enforcement and Definition ၁။ (က) ဤဥပေဒက ျပညေထာငစစာရငးစစခပဥပေဒ ဟေခၚတြငေစရမည။
(ခ) ဤဥပေဒသည ဖြ႔စညးပအေျခခဥပေဒ အာဏာတညသညေန႔မ စတင၍ အာဏာ တညေစရမည။
3 1. (a) This Law shall be called the Auditor General of the Union
Law.
(b) This Law shall come into force from the day on which the Constitution comes into force.
၂။ ဤဥပေဒတြငပါရေသာ ေအာကပါစကားရပမားသည ေဖာျပပါအတငး အဓပၸာယ သကေရာကေစရမည -
2. The following expressions contained in this Law shall have the meanings given hereunder:
(က) ဖြ႕စညးပအေျခခဥပေဒ ဆသညမာ ျပညေထာငစသမၼတျမနမာနငင ေတာ ဖြ႔စညးပအေျခခဥပေဒ ကဆသည။
(a) Constitution means the Constitution of the Republic of the Union of Myanmar;
(ခ) လႊတေတာဆသညမာ ျပညေထာငစလႊတေတာ၊ ျပညသ႔လႊတေတာ၊ အမးသားလႊတေတာနင တငးေဒသႀကးသ႔မဟတ ျပညနယလႊတေတာ တ႔ကဆသည။
(b) Hluttaw means the Pyidaungsu Hluttaw, Pyithu Hluttaw, Amyotha Hluttaw and Region or State Hluttaw;
(ဂ) ဝနထမးအဖြ႕အစညးဆသညမာ နငငေတာ၏ကစၥအ၀၀အတြက ဥပေဒ နငအညခန႔ထားေသာ ၀နထမးအဖြ႔အစညးမားကဆသည။
(c) Services Personnel Organization means the services personnel organizations appointed for the various matters of the Union in accord with law;
(ဃ) ျပညေထာငစအဆငအဖြ႕အစညးဆသညမာ ဖြ႕စညးပအေျခခဥပေဒ အရ ဖြ႕စညးေသာ ျပညေထာငစအစးရအဖြ႕၊ အမးသားကာကြယေရး နင လျခေရးေကာငစ၊ ဘ႑ာေရးေကာမရင၊ ျပညေထာငစတရား လႊတေတာခပ၊ နငငေတာဖြ႔စညးပအေျခခဥပေဒဆငရာခရး၊ ျပည
4
ေထာငစေရြးေကာကပြ ေကာမရင၊ ျပညေထာငစစာရငးစစခပနင ျပည ေထာငစရာထးဝနအဖြ႔တ႔ကလညးေကာငး၊ ျပညေထာငစလႊတေတာ၊ ျပညသ႔လႊတေတာနင အမးသားလႊတေတာတ႔က ဖြ႔စညးသည ေကာမတ၊ ေကာမရငနင အဖြ႔တ႔ကလညးေကာငး ဆသည။
(d) Union Level Organization means the Union Government, National Defense and Security Council, Financial Commission, Supreme Court of the Union, Constitutional Tribunal of the Union, Union Election Commission, Auditor General of the Union and the Union Civil Services Board formed under the Constitution or committee, commission and body formed by the Pyidaungsu Hluttaw, Pyithu Hluttaw and Amyotha Hluttaw;
(င) တငးေဒသႀကး သ႔မဟတ ျပညနယအဆငအဖြ႕အစညး ဆသညမာ ဖြ႔စညးပအေျခခဥပေဒအရဖြ႔စညးေသာ တငးေဒသႀကး သ႔မဟတ ျပည နယအစးရအဖြ႔၊ တငးေဒသႀကး သ႔မဟတ ျပညနယတရားလႊတေတာ၊ တငးေဒသႀကး သ႔မဟတ ျပညနယစာရငးစစခပ နင တငးေဒသႀကး သ႔မဟတ ျပညနယလႊတေတာက ဖြ႔စညးသည ေကာမတနငအဖြ႔တ႔က ဆသည။
(e) Region or State Level Organization means the Region or State Government, High Court of the Region or State, Auditor General of the Region or State and committee and body formed by the Region or State Hluttaw.
5
အခနး (၂)
ျပညေထာငစစာရငးစစခပရးႏင စာရငးစစရးအဆငဆငဖြ႕စညးျခငး
Chapter II
Formation of the Office of the Auditor General of the Union and Various Levels of Audit Office
၃။ ျပညေထာငစစာရငးစစခပရးႏငစာရငးစစရးအဆငဆငတ႔က ေအာကပါအတငး ဖြ႕စညးသည -
(က) ျပညေထာငစစာရငးစစခပရး၊
(ခ) တငးေဒသၾကး သ႕မဟတ ျပညနယစာရငးစစခပရးမားနင ယငးတ႔၏ ၾကးၾကပမႈေအာကတြင သကဆငရာ တငးေဒသၾကး သ႔မဟတ ျပည နယအတြငး-
(၁) ကယပငအပခပခြငရ စရငစ မရလင-
(ကက) ခရငစာရငးစစရးမား၊
( ခခ ) ျမ႕နယစာရငးစစရးမား။
(၂) ကယပငအပခပခြငရ စရငစ ရလင-
(ကက) ကယပငအပခပခြငရတငး၌
- ကယပငအပခပခြငရတငးစာရငးစစရး၊
- ခရငစာရငးစစရးမား၊
- ျမ႕နယစာရငးစစရးမား။
(ခခ) ကယပငအပခပခြငရေဒသ၌
- ကယပငအပခပခြငရေဒသစာရငးစစရး၊
- ျမ႕နယစာရငးစစရးမား။
6
(ဂဂ) ကနေဒသမား၌
- ခရငစာရငးစစရးမား၊
- ျမ႕နယစာရငးစစရးမား။
(ဂ) ျပညေထာငစနယေျမ၌-
(၁) ခရငစာရငးစစရးမား၊
(၂) ျမ႕နယစာရငးစစရးမား။
3. The Office of the Auditor General of the Union and various levels of Audit Office are formed as follows:
(a) Office of the Auditor General of the Union;
(b) Offices of the Auditor General of the Region or State and under their supervision, in the relevant Region or State:
(i) if there is no Self-Administered Area:
(aa) District Audit Offices;
(bb) Township Audit Offices;
(ii) if there is Self-Administered Area:
(aa) at the Self-Administered Division:
- Audit Office of the Self-Administered Division;
- District Audit Offices; - Township Audit Offices;
(bb) at the Self-Administered Zone:
- Audit Office of the Self-Administered Zone;
- Township Audit Offices;
7 (cc) at the remaining areas:
- District Audit Offices;
- Township Audit Offices;
(c) at the Union Territory:
(1) District Audit Offices;
(2) Township Audit Offices.
အခနး (၃)
ျပညေထာငစစာရငးစစခပႏင ဒတယစာရငးစစခပ
Chapter III
Auditor General of the Union and Deputy Auditor General
ခန႔အပတာဝနေပးျခငး Appointment and Assigning Duties
၄။ ျပညေထာငစ၏ စာရငးစစခပက ျပညေထာငစစာရငးစစခပဟ ေခၚေ၀ၚရမည။
4. The Auditor General of the Union shall be called the Auditor General of the Union.
၅။ နငငေတာ၏အရအသးစာရငးမားႏင လပငနးအေကာငအထညေဖာေဆာငရြက
မႈမား0
1ကစစေဆး၍ ျပညေထာငစလႊတေတာသ႔တငျပနငရန လႊတေတာကယစားလယ မားထမျဖစေစ၊ လႊတေတာကယစားလယမဟတသမားထမျဖစေစ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၂၄၂၊ ပဒမခြ (က)နင ဤဥပေဒပဒမ ၉ တ႔ပါ အရညအခငးမားနငျပညစေသာ ပဂၢလ တစဥးဥးအား ႏငငေတာသမၼတက ျပညေထာငစလႊတေတာ၏ သေဘာတညခကျဖင ျပညေထာငစစာရငးစစခပအျဖစ ခန႔အပတာဝနေပးရမည။
1ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈) ျဖငျဖညစြက
8 5. The President of the Union shall, with the approval of the Pyidaungsu Hluttaw, appoint and assign duty to any person from among the Hluttaw representatives or from among persons who are not Hluttaw representatives, who fulfils the qualifications contained in sub-section (a) of section 242 of the Constitution and section 9 of this Law, as the Auditor General of the Union in order to audit the accounts of the receipt and payment of the Union and implementation of works and report thereon to the Pyidaungsu Hluttaw.
၆။ ျပညေထာငစစာရငးစစခပအားအေထာကအကျပရန လႊတေတာကယစားလယ မားထမျဖစေစ၊ လႊတေတာကယစားလယမဟတသမားထမျဖစေစ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၂၄၄၊ ပဒမခြ (က) နင ဤဥပေဒပဒမ ၁၀ တ႔ပါ အရညအခငးမားႏင ျပညစေသာ ပဂၢလတစဥးဥးအား ႏငငေတာသမၼတက မမသေဘာဆႏၵအေလာက ဒတယစာရငးစစ ခပအျဖစ ခန႔အပတာဝနေပးရမည။
6. The President of the Union shall, on his own volition, appoint and assign duty to any person from among the Hluttaw representatives or from among persons who are not Hluttaw representatives, who fulfils the qualifications contained in sub-section (a) of section 244 of the Constitution and section 10 of this Law, as Deputy Auditor General in order to assist the Auditor General of the Union.
၇။ ျပညေထာငစစာရငးစစခပႏင ဒတယစာရငးစစခပ တစဥးဥးသည-
(က) လႊတေတာတစရပရပ၏ ကယစားလယေသာလညးေကာငး၊ နငင ဝနထမးေသာလညးေကာငး၊ နငငေရးပါတတစခခ၏ အဖြ႔ဝငေသာ လညးေကာငး ျဖစပါကဖြ႔စညးပအေျခခဥပေဒပဒမ ၂၄၂၊ ပဒမခြ(င)၊ (စ)၊ (ဆ)နင ပဒမ ၂၄၄၊ ပဒမခြ (ဂ) တ႔ပါ ျပ႒ာနးခကမားအတငး ေဆာင ရြကရမည။
(ခ) ပဒမခြ(က)အရေဆာငရြကရာတြင နငငေရးပါတတစခခ၏ အဖြ႔၀ငျဖစ လငေသာလညးေကာငး၊ တစသးပဂၢလေရြးခယခခသ ျဖစလငေသာ လညးေကာငး၊ သးျခားခန႔အပတာဝနေပးျခငးခခရသည နငငသား
9
တစဥး ျဖစလငေသာလညးေကာငး အဆပါပဂၢလသည ေနာငလာမည အေထြေထြေရြးေကာကပြ တစရပရပတြင ပါ၀ငေရြးခယခမညသျဖစပါ က နငငသားတစဥးအားဖြ႔စညးပအေျခခဥပေဒပဒမ ၃၈၊ ပဒမခြ(က) အရ ေပးအပထားေသာ ေရြးေကာကတငေျမာကခပငခြင မဆးရႈးေစရန အလ႔ငာေရြးေကာကပြကငးပရန ျပညေထာငစေရြးေကာကပြေကာမရင ကေၾကညာသညေန႔မစ၍ ဖြ႕စညးပအေျခခဥပေဒပဒမ ၁၂၀ ႏင ၁၂၁ တ႔ပါ ျပ႒ာနးခကမားနငကကညလင ေရြးေကာကပြဆငရာပါတစညး ရးေရးလပငနးမားကလညးေကာငး၊ နယေျမစညးရးေရးလပငနးမားက လညးေကာငး ေဆာငရြကခြငရသည။
7. If any of the Auditor General of the Union and Deputy Auditor General:
(a) is a representative of any Hluttaw or civil services personnel or member of any political party, it shall be carried out according to the provisions contained in sub-sections (e), (f), (g) of section 242 and sub-section (c) of section 244 of the Constitution;
(b) in carrying out under sub-section (a), is a member of any political party or a person elected individually or a citizen specifically appointed and assigned duties or if such person will contest in any forthcoming general election, and if it is conformity with the provisions contained in sections 120 and 121 of the Constitution, he is entitled to carry out the works of party organization or territorial organization relating to election commencing from the day of the announcement to hold the election by the Union Election Commission in order not to lose the right to be elected conferred on a
10
citizen under sub-section (a) of section 38 of the Constitution.
၈။ (က) ျပညေထာငစစာရငးစစခပသည ႏငငေတာသမၼတအားတာဝနခရမည။
(ခ) ဒတယစာရငးစစခပသည ျပညေထာငစစာရငးစစခပအား လညး ေကာငး၊ ျပညေထာငစစာရငးစစခပမတစဆင ႏငငေတာသမၼတအား လညးေကာငး တာဝနခရမည။
8. (a) The Auditor General of the Union shall be responsible to the President of the Union.
(b) The Deputy Auditor General shall be responsible to the Auditor General of the Union and the President of the Union, through the Auditor General of the Union.
အရညအခငးမား Qualifications
၉။ ျပညေထာငစစာရငးစစခပသည ေအာကပါအရညအခငးမားနင ျပညစရမည -
(က) အသက ၄၅ နစ ျပညျပးသ၊
(ခ) အသကကန႔သတခကမအပ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၁၂၀ တြင ေဖာျပထားေသာ ျပညသ႔လႊတေတာ ကယစားလယမားအတြက သတ မတထားသည အရညအခငးမားနင ျပညစသ၊
(ဂ) ဖြ႔စညးပအေျခခဥပေဒပဒမ ၁၂၁ တြငေဖာျပထားသည ျပညသ႔လႊတ ေတာကယစားလယမားအျဖစ ေရြးေကာကတငေျမႇာကခပငခြင မရေစ ေသာ ျပ႒ာနးခကမားနငလညး ၿငစြနးျခငးမရသ၊
(ဃ) (၁) တငးေဒသၾကး သ႔မဟတ ျပညနယအဆငထကမနမေသာ စာရငးစစအရာရရာထးတြင အနညးဆး ၁၀ နစ ေဆာငရြကခသ
သ႔မဟတ
(၂) မတပတငစာရငးကင သ႔မဟတ လကမတရျပညသစာရငး ကငအျဖစ အနညးဆး ၂၀ နစေဆာငရြကခသ
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သ႔မဟတ
(၃) ထငေပၚေကာၾကားသည ဂဏသတငးရေသာ စာရငးပညာရင သ႔မဟတ စာရငးအငးပညာရင သ႔မဟတ စးပြားေရးပညာရငအျဖစ နငငေတာသမၼတက ယဆသ၊
(င) နငငေတာနင နငငသားမားအေပၚ သစၥာရသ၊၊
9. The Auditor General of the Union shall fulfil the following qualifications:
(a) person who has attained 45 years of age;
(b) person who fulfills the qualifications stipulated for Pyithu Hluttaw representatives mentioned in section 120 of the Constitution, with the exception of the age limit;
(c) person who has not infringed the provisions mentioned in section 121 of the Constitution, which disqualify a person from standing for election as Pyithu Hluttaw representatives;
(d) (i) person who has served at the office of an Audit Officer not lower than that of the Region or State level for a minimum of 10 years;
or
(ii) person who has carried out as Registered Accountant or a Certified Public Accountant for a minimum of 20 years;
or
(iii) person who is, in the opinion of the President, an eminent accountant or statistician or economist.
12 (e) person who is loyal to the Union and its citizens.
၁၀၊၊ ဒတယစာရငးစစခပသည ေအာကပါအရညအခငးမားနင ျပညစရမည၊၊
(က) အသက ၄၀ ႏစျပညျပးသ၊
(ခ) အသကကန႔သတခကမအပ ဖြ႔စညးပအေျခခဥပေဒပဒမ ၁၂၀ တြင ေဖာျပထားေသာ ျပညသ႔လႊတေတာကယစားလယမားအတြက သတ မတထားသည အရညအခငးမားနငျပညစသ၊
(ဂ) ဖြ႔စညးပအေျခခဥပေဒပဒမ ၁၂၁ တြငေဖာျပထားသည ျပညသ႔လႊတ ေတာကယစားလယမားအျဖစ ေရြးေကာကတငေျမႇာကခပငခြငမရေစ ေသာျပ႒ာနးခကမားနငလညး ျငစြနးျခငးမရသ၊
(ဃ) (၁) တငးေဒသၾကး သ႔မဟတ ျပညနယအဆငထကမနမေသာ စာရငးစစအရာရရာထးတြငအနညးဆး ၁၀နစေဆာငရြကခသ
သ႔မဟတ
(၂) မတပတငစာရငးကငသ႔မဟတ လကမတရျပညသ႔စာရငးကင အျဖစ အနညးဆး ၁၅ နစ ေဆာငရြကခသ
သ႔မဟတ
(၃) ထငေပၚေကာၾကားသည ဂဏသတငးရေသာ စာရငးပညာရင သ႔မဟတ စာရငးအငးပညာရင သ႔မဟတ စးပြားေရးပညာရင အျဖစ နငငေတာသမၼတကယဆသ၊
(င) နငငေတာနင နငငသားမားအေပၚ သစၥာရသ၊၊
10. The Deputy Auditor General of the Union shall fulfil the following qualifications:
(a) person who has attained 40 years of age;
(b) person who fulfils the qualifications stipulated for Pyithu Hluttaw representatives mentioned in section 120 of the Constitution with the exception of the age limit;
13 (c) person who has not infringed the provisions mentioned
in section 121 of the Constitution, which disqualify a person from standing for election as Pyithu Hluttaw representatives;
(d) (i) person who has served at the office of an Audit Officer not lower than that of the Region or State level for a minimum of 10 years ;
or
(ii) person who has carried out as a Registered Accountant or a Certified Public Accountant for a minimum of 15 years;
or
(iii) person who is, in the opinion of the President of the Union, an eminent accountant or statistician or economist;
(e) person who is loyal to the Union and its citizens.
ျပညေထာငစစာရငးစစခပ၏တာဝနႏငလပပငခြငမား
Duties and Powers of the Auditor General of the Union
၁၁၊၊1
2 ျပညေထာငစစာရငးစစခပ၏ တာဝနမားမာ ေအာကပါအတငးျဖစသည-
11. The duties of the Auditor General of the Union are as follows:
(က) ျပညေထာငစလႊတေတာအစညးအေဝးတြငျဖစေစ၊ ျပညသ႕လႊတေတာ သ႔မဟတ အမးသားလႊတေတာအစညးအေဝးတြငျဖစေစ နငငေတာ၏ အရအသးစာရငးမား စစေဆးျခငး၊ လပငနးအေကာငအထညေဖာ ေဆာငရြကမႈမားစစေဆးျခငးတ႔ႏငစပလဥး၍ တစနစလငအနညးဆး
2ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈)ျဖငအစားထး
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တစႀကမ တငျပျခငးႏင ထးျခားေသာအေျခအေနက အခါအားေလာစြာ တငျပျခငး၊
(a) submitting the report on auditing the accounts of receipt and payment of the Union as well as implementation of works at least once a year and on the unusual situation from time to time to the session of the Pyidaungsu Hluttaw, PyithuHluttaw or Amyotha Hluttaw;
(ခ) ျပညေထာငစ၏ဘ႑ာေငြအရအသးဆငရာဥပေဒပါျပ႒ာနးခကမား အရ-
(၁) နငငေတာ၏ အရအသးစာရငးမားက စစေဆးျခငး၊
(၂) အရအသးခန႔မနးေျခေငြစာရငးပါ ရေငြမားကျပညဝစြာ ရရေစ ရန ေဆာငရြကထားျခငး ရ မရ စစေဆးျခငး၊
(၃) အရအသးခန႔မနးေျခေငြစာရငးပါသးစြခြငျပထားသညေငြေၾကး မားက ထေရာကစြာ အသးျပမႈ ရမရစစေဆးျခငး။
(b) under the provisions of contained the Union Budget Law: (i) auditing the accounts of receipt and payment of
the Union; (ii) auditing whether or not measures have been
taken to obtain fully the receipts contained in the budget estimates;
(iii) auditing whether or not the sanctioned money contained in the budget estimates are utilized effectively;
(ဂ) သကဆငရာအစးရဌာန၊ အစးရအဖြ႔အစညးမား၏ ဖြ႕စညးပႏင ဖြ႕စညး ပအငအားတ႔သည ထမးေဆာငသညလပငနးတာဝနနင ေလာကန မတမႈ ရ မရ စစေဆးျခငး၊
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(c) auditing whether the set-up and staff strength of relevant government departments and government organizations are appropriate enough for the responsibilities they have to perform;
(ဃ) သကဆငရာအစးရဌာန၊ အစးရအဖြ႕အစညးမား၏ဝနထမးမား ခန႔ထား ေဆာငရြကျခငးသည ခြငျပသညဝနထမးအငအားအတြငး ရ မရ စစ ေဆးျခငး၊
(d) auditing whether the appointment of staff of relevant government departments and government organizations are within the sanctioned staff;
(င) သကဆငရာအစးရဌာန၊ အစးရအဖြ႔အစညးမား၏ ဖြ႔စညးပႏင လပငနး အေကာငအထညေဖာေဆာငရြကမ အေျခအေနသည မလရညရြယ ခက သ႔မဟတ ရညမနးခကျဖစေျမာကေစမည အေျခအေနမး ရ မရ စစေဆးျခငး၊
(e) auditing whether the set-up and the situation of implementation of works of relevant government departments and government organizations are likely achieve the original purpose or objective;
(စ) ျပညေထာငစအဆငအဖြ႔အစညးမား၊ ျပညေထာငစဝနႀကးဌာနမား၊ အစးရဌာန၊ အစးရအဖြ႕အစညးမားႏင ေနျပညေတာေကာငစတ႔ သည တညဆဘ႑ာေရးစညးမဥးအရ သတမတထားသညစာရငးထားသပ နညးစနစႏငအည ကငသးျခငး ရ မရ စစေဆးျခငး၊
(f) auditing whether the union level organizations, union ministries, government departments, government organizations and Nay Pyi Taw Council have applied the accounting system that is prescribed in accordance with the existing financial regulations;
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(ဆ) ျပညေထာငစအဆငအဖြ႔အစညးမား ၊ ျပညေထာငစဝနႀကးဌာနမား၊ အစးရဌာနမား၊ အစးရအဖြ႔အစညးမားႏင ေနျပညေတာေကာငစတ႔၏ စမကနးႏင လပငနးအေကာငအထညေဖာ ေဆာငရြကမႈမားသည ျပညသတ႔အတြက အမနတကယအကးသကေရာကမႈ ရ မရ စစေဆး ျခငး၊
(g) auditing whether the projects and implementation of works of the union level organizations, union ministries, government departments, government organizations and Nay Pyi Taw Council are actually effective for the public;
(ဇ) (၁) နငငပငပစၥညး၊ သမဝါယမပငပစၥညးႏင အမားပငပစၥညးမား က ရယထနးသမးအသးျပရာတြင တကမနကနမႈ၊ စနစတက ထနးသမးေစာငေရာကမႈႏင ထေရာကစြာအသးျပမႈ ရ မရ စစ ေဆးျခငး၊
(၂) ပငရငမပစၥညးမား၊ ဖမးဆးသမးယထားသညပစၥညးမား၊ ျပည သပငအျဖစေၾကညာ၍ သမးယထားသညပစၥညးမား၊ ပငရင က တရားဝငစြန႔လႊတထားသည ပစၥညးမားက ျပညသပင ပစၥညးမားအျဖစ သကဆငရာတ႔ကတရားဝငစာရငးသြငးျခငး ရ မရ၊ ထနးသမးျခငး ရ မရ၊ စနစတကအသးျပျခငး ရ မရ၊ လအပသညကစၥမားတြင စနစတကထခြေရာငးခ လႊေျပာငး ေပးျခငး ရ မရ စစေဆးျခငး။
(h) (i) auditing whether there are precision, accuracy, systematic maintenance and effective utilization in taking over and using the state-owned assets, co-operative-owned assets and public-owned assets;
(ii) auditing whether ownerless assets, confiscated assets, assets that are taken over as public
17
owned by notification and assets legally relinquished by the owner are officially recorded in the accounts, maintained, utilized systematically and in case of necessity, systematically disposed and transferred;
(ဈ) ထတလပမႈ၊ ကနသြယမႈ၊ ဝနေဆာငမႈလပငနးမားႏငစပလဥး၍-
(၁) ထတလပမႈ၊ ကနသြယမႈ၊ ဝနေဆာငမႈ လပငနးေဆာငရြက ေပးမႈ စာရငးမားကစစေဆးျခငး၊
(၂) ကနပစၥညးမားႏင ဝနေဆာငမႈလပငနးေဆာငရြကေပးမႈမား၏ အေရ အတြကႏင အဆငအတနးစႏႈနးမားက စစေဆးျခငး၊
(၃) စမကနးလပငနးမားက အေကာငအထညေဖာေဆာငရြကရာ တြင ေလလြငျပနးတးမႈ၊ ယဖတမႈ၊ ပကစးမႈ၊ နစနာဆးရးမႈ၊ အလြသးစားမႈ ရ မရ စစေဆးျခငး၊
(၄) ကနကစရတႏငအကးသကေရာကမႈက ႏႈငးယဥ၍စစေဆးျခငး၊
(၅) အဖြ႕အစညး သ႔မဟတ လပငနးဖြ႔စညးလပကငမႈတြင ႀကး ၾကပကြပကမႈ၊ လပငနးပငးဆငရာထနးကြပမႈမားျဖင ေဆာင ရြကမႈ၊ စးပြားေရးစြမးေဆာငရညတးတကမႈ၊ လမႈေရးႏငယဥ ေကးမႈဆငရာအကးသကေရာကမႈ၊ လပငနးစညးစနစကမႈ၊ ဝနထမးမားအဂတကငးစြာလပကငေဆာငရြကမႈ၊ ေငြေၾကးႏင ပစၥညးမားက အကးရစြာ အသးျပနငမႈ စသညတ႔က စစ ေဆးျခငး။
(i) in respect of manufacturing, trading and services:
(i) auditing the accounts of manufacturing, trading and services;
(ii) auditing the quantity and standards of products and services;
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(iii) auditing whether there are wastages, leakages, damages, losses and misappropriation in implementing projects;
(iv) comparing and auditing the cost and effectiveness;
(v) auditing supervision over organization or the way of the organization works, performing work under effective operational controls, improvement in economic efficiency, social and cultural impact, systematic work, performance of staff which is free from corruption and beneficial utilization of funds and properties;
(ည) နငငေတာသမၼတ၊ ျပညေထာငစလႊတေတာနာယက၊ျပညသ႔လႊတေတာ ဥက႒ သ႔မဟတ အမးသားလႊတေတာဥက႒ကျဖစေစ၊ ျပညေထာငစ အဆငအဖြ႔အစညးတစခခ၊ ျပညေထာငစဝနႀကးဌာနတစခခ သ႔မဟတ ေနျပညေတာေကာငစကျဖစေစ ယငး၏လပငနးတစရပရပအားစစေဆး ေပးရနညႇႏႈငးလာပါက လအပသလစစေဆးၿပးေနာက ေတြ႔ရခကမား က သကဆငရာအဖြ႕အစညးမားသ႔ေပးပ႔ျခငး၊
(j) presenting findings to the relevant organizations after auditing as the case may be if the President of the Union, Speaker of the Pyidaungsu Hluttaw, Speaker of the Pyithu Hluttaw or Speaker of the Amyotha Hluttaw or any union level organization, any union ministry or Nay Pyi Taw Council request to audit any of its activities;
(ဋ) ျမနမာနငငစာရငးေကာငစႏင ျမနမာနငငလကမတရျပညသ႔စာရငးကင မားအသငးတ႔အားႀကးၾကပျခငးႏင လအပေသာလမးညႊနမႈမားေပးျခငး၊
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(k) supervising the Myanmar Accountancy Council and the Myanmar Institute of Certified Public Accountants, and providing necessary guidance;
(ဌ) လကမတရျပညသ႔စာရငးကငႏင ကယပငစာရငးကငလပငနးလပကင သတ႔၏တာဝန၊ ကငဝတသကၡာ၊ ရပငခြငမားႏငစပလဥး၍ ဥပေဒႏင အည သတမတျခငးႏင ႀကးၾကပျခငး၊
(l) determining and supervising the duties, ethics and rights of the Certified Public Accountant and the Practicing Accountant in accordance with the law;
(ဍ) လကမတရျပညသ႔စာရငးကငႏင ကယပငစာရငးကငလပငနး လပကငသတ႔က စစေဆးထားသည ပဂၢလကလပငနးမား၏ စာရငး မားတြင နငငေတာသ႔ေပးေဆာငရမည အခြနအခမားႏငစပလဥး၍ ထပမစစေဆးရန လအပပါက စစေဆးျခငး၊
(m) auditing, if necessary, the accounts of private business that have been audited by the Certified Public Accountant and the Practicing Accountant relating to taxes to be paid to the Union;
(ဎ) စာရငးစစေဆးေရးလပငနးမားနင စပလဥးေသာ လအပသည ဥပေဒ ၾကမးက ျပညေထာငစလႊတေတာသ႔ တငသြငးျခငး၊
(n) submitting necessary bill relating to the auditing works to the Pyidaungsu Hluttaw;
(ဏ) မမ၏ေဆာငရြကခကမားႏင စစေဆးေတြ႔ရခကမားက နငငေတာ သမၼတထသ႔ တငျပသညႏငတစျပငတညး ျပညေထာငစလႊတေတာသ႔ အစရငခ တငျပျခငး၊
(o) reporting his performance and findings to the President of the Union and the Pyidaungsu Hluttaw simultaneously;
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(တ) ျပညေထာငစအဆင အဖြ႔အစညးမား၊ ျပညေထာငစဝနႀကးဌာနမား၊ အစးရဌာန၊ အစးရအဖြ႔အစညးမားႏင ေနျပညေတာေကာငစတ႔၏ လပငနးအေကာငအထညေဖာေဆာငရြကမႈက စစေဆးရန ျပညေထာင စလႊတေတာက တာဝနေပးအပလာလ င စစေဆး၍ ျပညေထာငစ လႊတေတာသ႔ အစရငခတငျပျခငး၊
(p) submitting the report to the Pyidaungsu Hluttaw if the Pyidaungsu Hluttaw assigns him to audit the implementation of works of the union level organizations, union ministries, government departments, government organizations and Nay Pyi Taw Council;
(ထ) ျပညေထာငစအဆငအဖြ႔အစညးမား၊ ျပညေထာငစဝနႀကးဌာနမား၊ အစးရဌာန၊ အစးရအဖြ႔အစညးမားႏင ေနျပညေတာေကာငစတ႔တြင ျပညေထာငစဘ႑ာရနပေငြနင ဆကစပေဆာငရြကေသာ ေၾကြးၿမ၊ အပေငြ၊ ယာယစသညစာရငးမားဆငရာ ရေငြႏငေပးေငြစာရငးမားက စစေဆးျခငး၊ ယငးရေငြႏငေပးေငြမားက တာဝနရသမားက စနစတက ႀကးၾကပမႈ၊ ထနးခပမႈ၊ ကြပကမႈ ရ မရ စစေဆးျခငး၊
(q) auditing the accounts of receipt and payment relating to debt, deposits, suspense which are operated in conjunction with the Union Budget at the union level organizations,union ministries,government departments, government organizations and Nay Pyi Taw Council, and checking whether the responsible persons systematically control and effectively supervise such receipts and payments;
(ဒ) ဥပေဒအရစစေဆးျခငးခရမည အဖြ႔အစညးအသးသးတြင ဌာနတြငး စာရငးစစအဖြ႕မားဖြ႕စညးထားမႈ ရမရႏင ထအဖြ႕မားသည သကဆင ရာဝနႀကးဌာန၊ အဖြ႕အစညးမားက သတမတေပးထားေသာ လပငနး
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စဥ၊ အမန႔၊ ညႊနၾကားခက၊ လပထးလပနညးမားႏငအည လပငနး မားက ေဆာငရြကျခငး ရမရ စစေဆးျခငး၊
(r) auditing whether the internal audit teams have been formed at the organizations which will be audited according to the law, and whether such teams carry out their activities in accordance with the work programs, orders, directives and procedures determined by the relevant ministries and organizations;
(ဓ) ဥပေဒအရစစေဆးခရမညအဖြ႕အစညး သ႔မဟတ လပငနးမားက စစ ေဆးရာတြင ဥပေဒအရ အေရးယသငသညဟ ယဆေသာကစၥမားက ေတြ႕ရပါက စစေဆးေတြ႕ရခကမားက လအပသလ အေရးယေဆာင ရြကနငရနသကဆငရာ ဝနထမးအဖြ႕အစညးအႀကးအမးထ ေပးပ႔ရ မညအျပင ယငး၏ျပညေထာငစအဆငအဖြ႕အစညးဝင ပဂၢလႏငသက ဆငရာတငးေဒသႀကး သ႔မဟတ ျပညနယအဆင အဖြ႕အစညးဝင ပဂၢလထ ေပးပ႔ျခငး၊
(s) in auditing the organizations or works which will be audited according to the law, sending the findings regarding the matters which are considered to require legal actions to the head of the relevant organizations and to the member of its union level organization and that of its region or state level organization;
(န) အဖြ႕အစညးတစရပသ႔မဟတ လပငနးတစခက စစေဆးရာတြင ယငး အဖြ႕အစညးသ႕မဟတလပငနးခြငအလက ေလလြငျပနးတးမႈ၊ ယဖတ မႈ၊ ပကစးမႈ၊ နစနာဆးရးမႈ၊ အလြသးစားျပမႈမားေလာေလာဆယ ျဖစ ေပၚေနျခငးက ခကခငးရပတန႔တားဆးရန လအပသညဟ ယဆပါက-
(၁) သကဆငရာ ဝနထမးအဖြ႕အစညးအႀကးအမးထ ခကခငး အေၾကာငးၾကားၿပး ယငး၏ျပညေထာငစအဆငအဖြ႕အစညး
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ဝငပဂၢလႏင သကဆငရာတငးေဒသႀကးသ႔မဟတ ျပညနယ အဆငအဖြ႕အစညးဝငပဂၢလထ အေၾကာငးၾကားျခငး၊
(၂) သကဆငရာ ဝနထမးအဖြ႕အစညးအႀကးအမးက အေရးယ ေဆာငရြကမႈမရလငျပညေထာငစအစးရအဖြ႕ႏင သကဆင ရာ တငးေဒသႀကး သ႔မဟတ ျပညနယအစးရအဖြ႕ထ အစ ရငခ တငျပျခငး။
(t) in auditing any organization or work, if it is considered to be stopped and prevented forthwith the wastages, leakages, damages, losses and misappropriation are currently occurring in such organization or worksite;
(i) informing immediately to the head of the relevant organizations and the member of its union level organization and that of its region or state-level organization;
(ii) reporting to the Union Government and relevant Region or State Government, if the head of the relevant organizations does not take any action;
(ပ) (၁) ဥပေဒအရစစေဆးခရမညအဖြ႕အစညးမား၊ ရးမား၊ လပငနး ခြငမား၊ စကရမားစသညတ႔၏ ဥပစာမား၊ အေဆာကအဥမား အတြငးသ႔ ဝငေရာကစစေဆးျခငး၊
(၂) ဥပေဒအရစစေဆးခရမညအဖြ႕အစညးမား၊ ရးမား၊ လပငနး ခြငမား၊ စကရမားတြငရေသာ စမကနးမား၊ စမခကမား၊ လပ ကငပနညးစနစမား၊ စာခပစာတမးမား၊ လစာရငးမား၊ ေငြ စာရငးမား၊ ပစၥညးစာရငးမား၊ အစရငခစာမား၊ စာရငးစာအပ မား၊ ေျပစာမားႏင အျခားအေထာကအထား စာရြကစာတမး မားကေတာငးခစစေဆးျခငး၊
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(၃) ပဒမခြငယ (၂) တြငေဖာျပထားေသာ စာရြကစာတမးမားက ေတာငးခရာတြင မရငးအတငးျဖစေစ၊ မတကး၍ျဖစေစ၊ အ လကထေရာနစနညးစနစျဖငျဖစေစ သကဆငရာအဖြ႕အစညး မားက ေပးပ႔ေစျခငး၊
(၄) စစေဆးခကမားနငပတသက၍ေတြ႕ရသည သကေသခပစၥညး မား၊ စာရြကစာတမးမား၊ အသဖငမား၊ အလကထေရာနစ ဆငရာ မတတမးမားက သကေသခအျဖစ ထနးသမးျခငး၊
(၅) စစေဆးေရးအတြက သကဆငရာပဂၢလမားကေခၚယေမးျမနး ျခငး၊ ထြကဆခကမားရယျခငး၊
(၆) စစေဆးေရးအတြက လအပပါကကၽြမးကငသ ဝနထမးမား၏ အကအညက လပငနးအလကျဖစေစ၊ ကာလအပငးအျခား အားျဖငျဖစေစ သကဆငရာအဖြ႕အစညး၏ သေဘာတခြငျပ ခကျဖင ရယျခငး။
(u) (i) entering and auditing premises and buildings of the organizations, offices, work-sites, factories which will be audited according to the law;
(ii) requesting and auditing projects, plans, operation systems, contracts, list of personnel, cash accounts, asset accounts, reports, books of account, vouchers and other documents maintained in the organizations, offices, work-sites, factories which will be audited according to the law;
(iii) in requesting the documents mentioned in sub-section (ii), causing the relevant
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organizations to send the original or copy of them or by the electronic system;
(iv) maintaining the evidential properties, documents, recorded disks and electronic records that are found regarding auditing as exhibits;
(v) interviewing the relevant persons for the purpose of auditing and obtaining statements;
(vi) obtaining the help of skilled staff according to the work or time frame with the approval of the relevant organization for auditing if necessary;
(ဖ) အစးရဌာန၊ အစးရအဖြ႕အစညးမား၏ အျခားေငြေရးေၾကးေရးကစၥနင စပလဥးေသာ စာရငးမားက လအပပါက စစေဆးျခငး၊
(v) auditing the accounts relating to the other financial matters of the government departments and government organizations if necessary;
(ဗ) နငငပင ေရ၊ ေျမ၊ ေလ၊ သယဇာတမားကအသးျပ၍ အကးခစားခြင ေပးသည စာခပပစအမးမး၊ နညးစနစအမးမးျဖင အစးရႏင ေဆာင ရြကသည ဖကစပလပငနးမား၏ လပငနးႏငစာရငးမားက လအပပါက စစေဆးျခငး၊
(w) auditing the works and accounts of joint ventures operating with the government which are granted benefits by various types of agreements and various systems utilizing state-owned water land, air and resources if necessary;
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(ဘ) ျပညတြငးကျဖစေစ၊ ျပညပကျဖစေစေခးယေငြမား၊ ျပညတြငးသ႔ျဖစ ေစ၊ ျပညပသ႔ျဖစေစထတေခးေငြမား၊ အတးေပးေငြ၊ အတးရေငြမား ႏင ပတသက၍ ဥပေဒ၊ စညးမဥး၊ စညးကမး၊ လပထးလပနညးမားႏင အည လကနာေဆာငရြကမႈ ရ မရ စစေဆးျခငး၊
(x) auditing whether law, regulations, bye-laws and procedures are compiled with in regard to loans borrowed from this country or abroad, loans disbursed to this country or abroad, interest paid and interest received on loans;
(မ) ရရနရေငြႏငပစၥညးမား၊ ေပးရနရေငြနင ပစၥညးမားျပညစ မနကနတက စြာေဖာျပျခငး ရ မရ ႏင သတမတခကမားႏငအည စာရငးရငးလငး ေဆာငရြကမႈ ရ မရ စစေဆးျခငး၊
(y) auditing whether moneys and assets receivable, moneys and assets payable are disclosed completely and accurately and whether accounts are cleared in accordance with the prescriptions;
(ယ) နငငေတာသမၼတက ဥပေဒႏငအည ေပးအပသညအျခား တာဝနမား ထမးေဆာငျခငး၊
(z) performing other duties assigned by the President of the Union in accord with the law;
(ရ) တညဆဥပေဒတစရပရပအရ သတမတေသာ အျခားတာဝနမား ထမး ေဆာငျခငး။
(aa) performing other duties stipulated under any existing law.”
၁၂၊၊ ျပညေထာငစစာရငးစစခပ၏ လပပငခြငမားမာ ေအာကပါအတငးျဖစသည-
(က) ဒတယစာရငးစစခပ၏ တာ၀နနငလပပငခြငမားက သတမတျခငး၊
26 (ခ) သကဆငရာအစးရဌာနမား၊ အစးရအဖြ႔အစညးမား၏ ေငြစာရငးႏင
ပစၥညးစာရငးမား စစေဆးျခငး၊
(ဂ) တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပ၏ လပငနးေဆာငရြက ခကမားအားလမးညႊနျခငး၊ ၾကးၾကပကြပကျခငးနငအခါအားေလာစြာ စစေဆးျခငး။
12. The powers of the Auditor General of the Union are as follows:
(a) prescribing the duties and powers of the Deputy Auditor General;
(b) auditing the accounts and the list of property of the relevant Government Departments and Government Organizations;
(c) guiding, supervising and inspecting from time to time, the performances of the Auditor General of the Region or State.
၁၃။ ျပညေထာငစစာရငးစစခပသည ပဒမ ၁၁ ႏင ပဒမ ၁၂ တ႔အရ မမအားအပနငး ထားေသာ တာဝနႏငလပပငခြငမားက ဒတယစာရငးစစခပ၊ တငးေဒသႀကး သ႔မဟတ ျပညနယစာရငးစစခပ၊ စာရငးစစရးအဆငဆငရစာရငးစစအရာရမားႏင မမကတာဝန
ေပးေသာ အဖြ႕ငယမား၊ ဝနထမးမား၊ ပဂၢလမားအားလႊအပေဆာငရြကေစႏငသည။2
3
13. The Auditor General of the Union may delegate the duties and powers conferred on him under sections 11 and 12 to the Deputy Auditor General, Auditor General of the Region or State and audit officers of the different levels of audit offices, and small teams, staff and persons who are assigned duties by him.”
3 ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈) ျဖငအစားထး
27 ဒတယစာရငးစစခပ၏ တာဝနႏငလပပငခြင႔မား
Duties and Powers of the Deputy Auditor General
၁၄၊၊ ဒတယစာရငးစစခပသည ျပညေထာငစစာရငးစစခပကေပးအပသည တာ၀န ႏင လပပငခြင႔မားက ကငသးေဆာငရြကရမည။
14. The Deputy Auditor General shall exercise and carry out the duties and powers assigned by the Auditor General of the Union.
ရာထးသကတမး Term of Office
၁၅၊၊ ျပညေထာငစစာရငးစစခပနင ဒတယစာရငးစစခပတ႔၏ရာထးသကတမးသည နငငေတာသမၼတ၏ ရာထးသကတမးအတငးျဖစသည။
15. The term of office of the Auditor General of the Union and the Deputy Auditor General is the same as that of the President of the Union.
ရာထးမ ႏတထြကျခငး Resignation from Office
၁၆၊၊ (က) ျပညေထာငစစာရငးစစခပသည ရာထးသကတမးမကနဆးမ အေၾကာငး တစခခေၾကာင မမ၏သေဘာဆႏၵအေလာက ရာထးမနတထြကလလင ထသ႔နတထြကလေၾကာငး နငငေတာသမၼတထ စာျဖင႔တငျပျပး ရာထးမ နတထြကနငသည။
(ခ) ဒတယစာရငးစစခပသည ပဒမခြ(က)ပါအတငး ရာထးမႏတထြကလလင ထသ႔နတထြကလေၾကာငး ျပညေထာငစစာရငးစစခပမတစဆငနငငေတာ သမၼတထစာျဖင တငျပျပး ရာထးမနတထြကနငသည။
16. (a) If the Auditor General of the Union desires to resign from office , on his own volition for any cause before the expiry of the term of office, he may resign from office after submitting his desire to resign in writing to the President of the Union;
28 (b) If the Deputy Auditor General desires to resign from
office according to sub-section (a), he may resign from office after submitting his desire to resign in writing to the President of the Union through the Auditor General of the Union.
တာဝနမရပစျခငး Termination from Duty
၁၇၊၊ ျပညေထာငစစာရငးစစခပ သ႔မဟတ ဒတယစာရငးစစခပသည ေပးအပသည တာဝနက ေကပြနစြာမထမးေဆာငနငပါက ယငးအားရာထးမႏတထြကရန နငငေတာ သမၼတက ညႊနၾကားနငသည။ နငငေတာသမၼတ၏ ညႊနၾကားခကက လကနာျခငးမျပလင တာဝနမရပစျခငးခရမည။
17. If the Auditor General of the Union or the Deputy Auditor General cannot discharge his assigned duties efficiently, the President of the Union may direct such person to resign. If he fails to comply with the directive of the President of the Union, he shall be terminated from duty.
လစလပရာထးေနရာတြငျဖညစြကခန႔ထားျခငး
Filling and Appointment at the Vacant Office
၁၈၊၊ ျပညေထာငစစာရငးစစခပ သ႔မဟတ ဒတယစာရငးစစခပသည ရာထးမနတ ထြကျခငးေၾကာငျဖစေစ၊ တာဝနမရပစခရျခငးေၾကာငျဖစေစ၊ ကြယလြနျခငးေၾကာင ျဖစ ေစ၊ အျခားအေၾကာငးတစခခေၾကာငျဖစေစ ယငးပဂၢလ၏ ရာထးေနရာလစလပလင နငင ေတာသမၼတသည ဖြ႔စညးပအေျခခဥပေဒပါ ျပညေထာငစစာရငးစစခပ သ႔မဟတ ဒတယ စာရငးစစခပခန႔ထားျခငးႏင စပလဥးသည သကဆငရာျပ႒ာနးခကမားႏငအည ျပည ေထာငစစာရငးစစခပ အသစ သ႔မဟတ ဒတယစာရငးစစခပအသစအား ခန႔အပတာဝန ေပးနငသည၊၊ ထသ႔ခန႔အပတာဝနေပးျခငးခရသည ျပညေထာငစစာရငးစစခပ သ႔မဟတ ဒတယစာရငးစစခပ၏ရာထး သကတမးသည နငငေတာသမၼတ၏ကနရသည ရာထး သကတမးအတြကသာ ျဖစေစရမည။
29 18. If the office of the Auditor General of the Union or the Deputy Auditor General becomes vacant due to resignation, termination from duty, death or any other cause, the President of the Union may appoint and assign duties to a new Auditor General of the Union or Deputy Auditor General in accord with the provisions of the Constitution relating to the appointment of the Auditor General of the Union or the Deputy Auditor General. The term of office of the Auditor General of the Union or the Deputy Auditor General so appointed and assigned duties shall be for the remaining term of the President of the Union.
စြပစြျပစတငျခငးImpeachment
၁၉၊၊ ျပညေထာငစစာရငးစစခပအား စြပစြျပစတငလပါက ဖြ႔စညးပအေျခခဥပေဒပါ ျပ႒ာနးခကမားႏငအည ေဆာငရြကရမည။
19. If it is desired to impeach the Auditor General of the Union, it shall be carried out in accord with the provisions of the Constitution
အခနး (၄)
တငးေဒသၾကးသ႔မဟတျပညနယစာရငးစစခပ
Chapter IV
Auditor General of the Region or State
ခန႔အပတာ၀နေပးျခငးAppointment and Assigning Duties
၂၀၊၊ တငးေဒသၾကး သ႔မဟတ ျပညနယ၏စာရငးစစခပက တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပဟ ေခၚေဝၚရမည။
20. The Auditor General of the Region or State shall be called the Auditor General of the Region or State.
30 ၂၁၊၊ တငးေဒသၾကးသ႔မဟတျပညနယအရအသးေငြစာရငးမားကစစေဆး၍သကဆင ရာတငးေဒသၾကးသ႔မဟတျပညနယလႊတေတာသ႔တငျပနငရန လႊတေတာကယစားလယ မားထမျဖစေစ၊ လႊတေတာကယစားလယမဟတသမားထမျဖစေစ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၂၇၁၊ ပဒမခြ (က) ႏင ဤဥပေဒပဒမ ၂၄ တ႔ပါ အရညအခငးမားႏင ျပညစေသာ ပဂၢလတစဥးဥးအား တငးေဒသၾကး သ႔မဟတ ျပညနယဝနၾကးခပက တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပအျဖစခန႔အပတာဝနေပး နငေရးအတြက တငးေဒသၾကး သ႔မဟတ ျပညနယလႊတေတာ၏သေဘာတညခကျဖင တငျပသညအခါ နငငေတာ သမၼတသည ယငးပဂၢလအား သကဆငရာတငးေဒသၾကးသ႔မဟတ ျပညနယစာရငးစစ ခပအျဖစ ခန႔အပတာဝနေပးရမည၊၊
21. When the Chief Minister of the Region or State submits, with the approval of the Region or State Hluttaw, for the appointment of any person from among the Hluttaw representatives or from among persons who are not Hluttaw representatives, who fulfills the qualification contained in sub-section (a) of section 271 of the Constitution and section 24 of this Law, in order to audit the accounts of the receipt and payment of the Region or State and report to the relevant Region or State Hluttaw, the President of the Union shall appoint and assign duty to such person as the Auditor General of the relevant Region or State.
၂၂၊၊ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပသည-
(က) နငငဝနထမးျဖစပါကဖြ႔စညးပအေျခခဥပေဒပဒမ၂၆၂၊ ပဒမခြ(ဎ)၊ ပဒမခြ ငယ(၁) ပါ ျပ႒ာနးခကအတငးေဆာငရြကရမည။
(ခ) ေနာငလာမည အေထြေထြေရြးေကာကပြတစရပရပတြင ပါဝငေရြးခယခ ရမညသ ျဖစပါက ႏငငသားတစဥးအား ဖြ႔စညးပအေျခခဥပေဒပဒမ၃၈၊ ပဒမခြ (က)အရ ေပးအပထားေသာ ေရြးေကာကတငေျမာကခပငခြင မဆးရႈးေစရနအလ႔ငာ ေရြးေကာကပြကငးပရန ျပညေထာငစေရြး ေကာကပြေကာမရငက ေၾကညာသညေန႔မစ၍ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၁၂၀ နင ၁၂၁ တ႔ပါျပ႒ာနးခကမားနငကကညလင ေရြးေကာက
31
ပြဆငရာ ပါတစညးရးေရးလပငနးမားကလညးေကာငး၊ နယေျမစညးရး ေရးလပငနးမားကလညးေကာငး ေဆာငရြကခြငရသည။
22. If the Auditor General of the Region or State:
(a) is a civil services personnel, it shall be carried out according to the provisions contained in clause (i) of sub-section (n) of section 262 of the Constitution;
(b) is a person who will contest in any forthcoming general election, if it is conformity with the provisions contained in sections 120 and 121 of the Constitution, he is entitled to carry out the works of party organization or territorial organization relating to election commencing from the day of the announcement to hold the election by the Union Election Commission, in order not to lose the right to be elected conferred on a citizen under sub-section (a) of section 38 of the Constitution.
၂၃၊၊ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပသည-
(က) ျပညေထာငစစာရငးစစခပအားလညးေကာငး၊ သကဆငရာတငးေဒသ ၾကး သ႔မဟတ ျပညနယဝနၾကးခပအားလညးေကာငး တာဝနခရမည။
(ခ) သကဆငရာတငးေဒသၾကး သ႔မဟတ ျပညနယဝနၾကးခပမတစဆင နငငေတာသမၼတအား တာဝနခရမည။
23. The Auditor General of the Region or State shall:
(a) be responsible to the Auditor General of the Union and to the Chief Minister of the relevant Region or State;
(b) be responsible to the President of the Union through the Chief Minister of the relevant Region or State.
32 အရညအခငးမား Qualifications
၂၄။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပသည ေအာကပါအရညအခငး မားႏင ျပညစရမည-
(က) အသက၄၀ႏစျပညျပးသ၊
(ခ) အသကကန႔သတခကမအပ ဖြ႔စညးပအေျခခဥပေဒ ပဒမ ၁၂၀ တြင ေဖာျပထားေသာ ျပညသ႔လႊတေတာကယစားလယမားအတြက သတ မတထားသည အရညအခငးမားႏင ျပညစသ၊
(ဂ) ဖြ႔စညးပအေျခခဥပေဒပဒမ ၁၂၁ တြငေဖာျပထားသည ျပညသ႔လႊတ ေတာကယစားလယမားအျဖစ ေရြးေကာကတငေျမာကခပငခြငမရ ေစေသာျပ႒ာနးခကမားႏငလညး ျငစြနးျခငးမရသ၊
(ဃ) (၁) တငးေဒသၾကး သ႔မဟတ ျပညနယအဆငထကမနမေသာ စာရငးစစအရာရရာထးတြင အနညးဆးငါးႏစေဆာငရြကခသ သ႔မဟတ ခရငအဆငထကမနမေသာ စာရငးစစအရာရရာထး တြင အနညးဆး ၁၀ နစ ေဆာငရြကခသ
သ႔မဟတ
(၂) မတပတငစာရငးကင သ႔မဟတ လကမတရျပညသ႔စာရငးကင အျဖစ အနညးဆး ၁၅ ႏစ ေဆာငရြကခသ။
(င) နငငေတာနင နငငသားမားအေပၚသစၥာရသ။
24. The Auditor General of the Region or State shall fulfil the following qualifications:
(a) person who has attained 40 years of age;
(b) person who fulfils the qualifications stipulated for the Pyithu Hluttaw representatives mentioned in section 120 of the Constitution with the exception of the age limit;
(c) person who has not infringed the provisions mentioned in section 121 of the Constitution, which disqualify a
33
person from standing for election as Pyithu Hluttaw representatives;
(d) (i) person who has served at the office of an Audit Officer of the Region or State not lower than that of the Region or State level for a minimum of five years or person who has served at the office of an Audit Officer not lower than that of the District level for a minimum of 10 years;
or
(ii) person who has carried out as a Registered Accountant or a Certified Public Accountant for a minimum of 15 years;
(e) person who is loyal to the Union and its citizens.
တငးေဒသႀကး သ႕မဟတ ျပညနယစာရငးစစခပ၏ တာဝနနင လပပငခြငမား
Duties and Powers of the Auditor General of the Region or State
၂၅။3
4 တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပ၏ တာဝနမားမာ ေအာကပါ အတငး ျဖစသည-
(က) သကဆငရာတငးေဒသႀကး သ႔မဟတ ျပညနယလႊတေတာ အစညး အေဝးတြင တငးေဒသႀကး သ႔မဟတ ျပညနယ၏ အရအသးစာရငးမား ႏင လပငနးအေကာင အထညေဖာေဆာငရြကမႈမားက စစေဆးျခငးႏင စပလဥး၍ တစႏစလငအနညးဆး တစႀကမတငျပျခငးႏင ထးျခား ေသာ အေျခအေနတြင အခါအားေလာစြာ တငျပျခငး၊
(a) submitting the report on auditin grelated to the accounts of receipt and payment of the Region and State as well
4ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈)ျဖင ျပငဆင
34
as of the implementation of works at least once a year and on the unusual situation from time to time to the session of the relevant Region or State Hluttaw;
(ခ) သကဆငရာတငးေဒသၾကး သ႔မဟတ ျပညနယ၏ဘ႑ာေငြအရအသး ဆငရာ ဥပေဒပါ ျပ႒ာနးခကမားအရ -
(၁) တငးေဒသၾကး သ႔မဟတ ျပညနယ၏ အရအသးစာရငးမား စစေဆးျခငး၊
(၂) အရအသးခန႔မနးေျခေငြစာရငးပါ ရေငြမားျပည၀စြာ ရရေစရန ေဆာငရြကထားျခငး ရ မရ စစေဆးျခငး၊
(၃) အရအသးခန႔မနးေျခေငြစာရငးပါ သးစြခြငျပထားသည ေငြ ေၾကးမားက ထေရာကစြာအသး ျပ မျပ စစေဆးျခငး၊
(b) according to the provisions contained in the Budget Law of the relevant Region or State:
(i) auditing the accounts of the receipt and payment of the Region or State;
(ii) auditing whether or not measures have been taken to obtain fully the receipts contained in the Budget Estimates;
(iii) auditing whether or not the sanctioned money contained in the Budget Estimates are utilized effectively.
(ဂ) သကဆငရာတငးေဒသႀကး သ႔မဟတ ျပညနယအဆင အဖြ႕အစညး မား၊ တငးေဒသႀကး သ႔မဟတ ျပညနယဝနႀကးဌာနမား၊ အစးရဌာန၊ အစးရအဖြ႕အစညးမား၏ လပငနးအေကာငအထညေဖာေဆာငရြကမႈ မားသည ျပညသတ႔အတြက အမနတကယ အကးသကေရာကမႈ ရ မရ စစေဆးျခငး၊
35
(c) auditing whether the implementation of works of the relevant region or state level organizations, region or state ministries, government departments, government organizations are actually effective for the public.
(ဃ) မမ၏ေဆာငရြကခကမားႏင စစေဆးေတြ႕ရခကမားက တငးေဒသႀကး သ႔မဟတ ျပညနယ၀နႀကးခပထသ႔ အစရငခတငျပသညႏင တစျပင တညး တငးေဒသႀကး သ႔မဟတ ျပညနယလႊတေတာသ႔ အစရငခတင ျပျခငး၊
(d) submitting the report on his performance and findings to the Chief Minister of the Region or State and to the Region or State Hluttaw simultaneously:”
(င) ျပညေထာငစစာရငးစစခပကျဖစေစ၊ သကဆငရာတငးေဒသၾကး သ႔မဟတ ျပညနယ ၀နၾကးခပကျဖစေစ ဥပေဒနငအညေပးအပသည အျခားတာ၀နမား ထမးေဆာငျခငး၊
(e) performing other duties assigned by the Auditor General of the Union or the Chief Minister of the relevant Region or State in accord with law;
(စ) သကဆငရာတငးေဒသႀကး သ႔မဟတ ျပညနယအဆငအဖြ႕အစညး မား၊ အစးရဌာန၊ အစးရအဖြ႕အစညးမား၏ လပငနးအေကာငအထည ေဖာေဆာငရြကမႈမားကစစေဆးရန တငးေဒသႀကးသ႔မဟတ ျပညနယ လႊတေတာက တာ၀နေပးအပလာလင စစေဆး၍ တငးေဒသႀကး သ႔မဟတ ျပညနယလႊတေတာသ႔ အစရငခတငျပျခငး၊
(f) submitting the report to the Region or State Hluttaw if the Region or State Hluttaw assigns him to audit the implementation of works of the relevant region or state level organizations, government departments and government organizations;
36
(ဆ) တငးေဒသႀကး သ႔မဟတျပညနယရအစးရဌာန၊ အစးရအဖြ႔အစညးမား ၏ အျခားေငြေရးေၾကးေရးကစၥႏငစပလဥးေသာစာရငးမားက လအပပါ ကစစေဆးျခငး၊
(g) auditing the accounts relating to the other financial matters of the government departments and government organizations of the Region or State if necessary;
(ဇ) ႏငငပငေရ၊ေျမ၊ ေလ၊ သယဇာတမားကအသးျပ၍ အကးခစားခြငေပး သည သကဆငရာ တငးေဒသႀကး သ႔မဟတ ျပညနယအစးရအဖြ႕ႏင စာခပပစအမးမး၊ နညးစနစအမးမးျဖင ဖကစပလပကင ေဆာငရြက သညလပငနးမား၏ လပငနးႏင စာရငးမားက လအပ၍တာ၀နေပးလာ ပါက စစေဆးျခငး၊
(h) auditing, if necessary and assigned, the works and accounts of joint ventures operating with the relevant Region or State Government which are granted benefits by various types of agreements and various systems utilizing state-owned water, land, air and resources;
(စ) တငးေဒသႀကး သ႕မဟတ ျပညနယဘ႑ာရနပေငြႏငဆကစပ ေဆာင ရြကေသာ ေၾကြးၿမ၊ အပေငြ၊ ယာယစသညစာရငးမားဆငရာ ရေငြႏင ေပးေငြစာရငးမားကစစေဆးျခငး၊ ယငးရေငြႏငေပးေငြမားက တာ၀နရ သမားက စနစတကႀကးၾကပမႈ၊ ထနးခပမႈ၊ ကြပကမႈ ရ မရ စစေဆး ႏငရန စာရငးစစအရာရမားအား တာ၀နေပးအပျခငး၊
(i) auditing the accounts of receipt and payment relating to debt, deposits and suspense which are operated in conjunction with the Region or State Budget and assigning audit officers to check whether the responsible persons systematically control and effectively supervise such receipts and payments;
37 (ည) ရရနရ ေငြႏငပစၥညးမား၊ ေပးရနရေငြႏင ပစၥညးမား ျပညစမနကနတ
ကစြာ ေဖာျပျခငးရမရႏင သတမတခကမားႏငအညစာရငးရငးလငး ေဆာငရြကမႈ ရမရ စစေဆးျခငး၊
(j) auditing whether moneys and assets receivable and moneys and assets payable are disclosed completely and accurately, and whether accounts are cleared in accordance with the prescriptions;
(ဋ) တညဆဥပေဒတစရပရပအရ သတမတထားေသာ အျခားတာ၀နမား ထမးေဆာငျခငး၊
(k) performing other duties stipulated under any existing law.
၂၆။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပ၏ လပပငခြငမားမာ ေအာကပါ အတငး ျဖစသည-
(က) သကဆငရာတငးေဒသၾကး သ႔မဟတ ျပညနယအတြငးရအစးရဌာနမား၊ အစးရအဖြ႔အစညးမား၏ေငြစာရငးႏငပစၥညးစာရငးမားစစေဆးျခငး၊
(ခ) သကဆငရာတငးေဒသၾကး သ႔မဟတ ျပညနယအတြငးရစာရငးစစရး အဆငဆင၏လပငနးေဆာငရြကခကမားအား လမးညႊနျခငး၊ ၾကးၾကပ ကြပကျခငး၊ ပမနစစေဆးျခငး နင အထးစစေဆးျခငး။4
5
26. The powers of the Auditor General of the Region or State are as follows:
(a) auditing the accounts and the list of property of the relevant Government Departments and Government Organizations of the Region or State;
5 ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၄) ျဖင ျပငဆင
38 (b) guiding, supervising, regularly examining andspecially
examining the performances of the various levels of Audit Office within the relevant Region or State.
၂၇။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပသည ပဒမ ၂၅ နင ၂၆ တ႔အရ အပနငးထားေသာ တာနႏငလပပငခြငမားက မမတငးေဒသၾကး သ႔မဟတ ျပညနယ အတြငးရ စာရငးစစအရာရမားအား လႊအပေဆာငရြကေစနငသည။
27. The Auditor General of the Region or State may delegate the duties and powers conferred on him under sections 25 and 26 to the Audit Officers within his Region or State.
ရာထးသကတမး Term of Office
၂၈။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပ၏ ရာထးသကတမးသည နငငေတာသမၼတ၏ ရာထးသကတမးအတငး ျဖစသည။
28. The term of office of the Auditor General of the Region or State is the same as that of the President of the Union.
ရာထးမႏတထြကျခငး Resignation from Office
၂၉။ တငးေဒသၾကးသ႔မဟတ ျပညနယစာရငးစစခပတစဥးဥးသည ရာထးသကတမး မကနဆးမ အေၾကာငးတစခခေၾကာင မမ၏သေဘာဆႏၵအေလာက ရာထးမႏတထြက လလင ထသ႔ႏတထြကလေၾကာငး သကဆငရာ၀နၾကးခပမတစဆင နငငေတာသမၼတ ထ စာျဖငတငျပျပး ရာထးမႏတထြကႏငသည။
29. If any Auditor General of the Region or State desires to resign from office, on his own volition for any cause before the expiry of the term of office, he may resign from office after submitting his desire to resign in writing to the President of the Union through the relevant Chief Minister.
39 တာဝနမရပစျခငး Termination from Duty
၃၀။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပတစဥးဥးသည ေပးအပသည တာဝနက ေကပြနစြာမထမးေဆာငနငပါက ယငးအားရာထးမႏတထြကရန နငငေတာ သမၼတက ညႊနၾကားနငသည။ နငငေတာသမၼတ၏ ညႊနၾကားခကက လကနာျခငးမျပလင တာဝနမရပစျခငးခရမည။
30. If any Auditor General of the Region or State cannot discharge his assigned duties efficiently, the President of the Union may direct such person to resign. If he fails to comply with the directive of the President of the Union, he shall be terminated from duty.
လစလပရာထးေနရာတြင ျဖညစြကခန႔ထားျခငး
Filling and Appointment at the Vacant Office
၃၁။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပသည ရာထးမႏတထြကျခငး ေၾကာငျဖစေစ၊ တာဝနမရပစခရျခငးေၾကာငျဖစေစ၊ ကြယလြနျခငးေၾကာငျဖစေစ၊ အျခား အေၾကာငးတစခခေၾကာငျဖစေစ၊ ယငးပဂၢလ၏ရာထးေနရာလစလပလင ႏငငေတာသမၼတ သည ဖြ႔စညးပအေျခခဥပေဒပါ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပ ခန႔အပ တာဝနေပးျခငးႏငစပလဥးသညသကဆငရာျပ႒ာနးခကမားႏငအညလစလပသညရာထးေနရာတြင ျဖညစြကခန႔ထားနငသည။ ထသ႔ျဖညစြကခန႔ထားျခငးခရသည ပဂၢလ၏ရာထး သကတမးသည နငငေတာသမၼတ၏ ကနရသညရာထးသကတမးအတြကသာ ျဖစေစ ရမည။
31. If the office of the Auditor General of the Region or State becomes vacant due to resignation, termination from duty, death or any other cause, the President of the Union may appoint and assign duties at the vacant office in accord with the provisions of the Constitution relating to the appointment of the Auditor General of the Region or State. The term of office of the Auditor General of the Region or State so appointed in substitution shall be for the remaining term of office of the President of the Union.
40 စြပစြျပစတငျခငး Impeachment
၃၂။ တငးေဒသၾကး သ႔မဟတ ျပညနယစာရငးစစခပအား စြပစြျပစတငလပါက ဖြ႕စညးပအေျခခဥပေဒပါ ျပ႒ာနးခကမားႏငအည ေဆာငရြကရမည။
32. If it is desired to impeach the Auditor General of the Region or State, it shall be carried out in accord with the provisions of the Constitution.
အခနး (၅)
စာရငးစစအရာရမား၏တာဝနႏငလပပငခြငမား
Chapter V
Duties and Powers of the Audit Officers
ျပညေထာငစစာရငးစစခပရးရ စာရငးစစအရာရမား
Audit Officers of the Office of the Auditor General of the Union
၃၃။ ျပညေထာငစစာရငးစစခပရးရ စာရငးစစအရာရမားသည ျပညေထာငစစာရငး စစခပက လႊအပေပးသညလပငနးတာဝနမားက သတမတခကမားနငအည ေဆာငရြက ရမည။
33. The Audit Officers of the Office of the Auditor General of the Union shall carry out duties and functions assigned by the Auditor General of the Union in accord with the stipulations.
စာရငးစစရး အဆငဆငရစာရငးစစအရာရမား
Audit Officers of the Various Levels of Audit Office
၃၄။ စာရငးစစရးအဆငဆငရ စာရငးစစအရာရမားသည သတမတခကမားနငအည ေအာကပါ တာဝနမားက ေဆာငရြကရမည -
34. The Audit Officers of the various levels of Audit Office shall carry out the following duties in accord with the stipulations:
41 (က) ျပညေထာငစ၏ဘ႑ာေငြအရအသးဆငရာဥပေဒပါ ျပ႒ာနးခကမား
အရေသာလညးေကာငး၊သကဆငရာတငးေဒသႀကးသ႔မဟတျပညနယ၏ ဘ႑ာေငြအရအသးဆငရာဥပေဒပါ ျပ႒ာနးခကမားအရေသာလညး ေကာငး မမႏငသကဆငသညအစးရဌာနမား၊ အစးရအဖြ႔အစညးမား၏ -
(၁) အရအသးစာရငးမားကစစေဆးျခငး၊ (၂) ရေငြမားကျပညဝစြာရရေစရနေဆာငရြကထားျခငး ရ မရ စစ
ေဆးျခငး၊ (၃) သးစြခြငျပထားသည ေငြေၾကးမားက ထေရာကစြာအသး ျပ
မျပ စစေဆးျခငး။ (a) under the provisions contained in the Union Budget Law
and Budget Law of the relevant Region or State:
(i) auditing the accounts of the receipt and payment of its relevant Government Departments and Government Organizations;
(ii) auditing whether or not measures have been taken to obtain fully the receipts of its relevant Government Departments and Government Organizations;
(iii) auditing whether or not the sanctioned money are utilized effectively of its relevant Government Departments and Government Organizations.
(ခ) သကဆငရာဝနထမးအဖြ႕အစညးမား၏ လပငနးအေကာငအထညေဖာ ေဆာငရြကမႈမားသည ျပညသတ႔အတြက အမနတကယအကးသက ေရာကမႈ ရမရ စစေဆးျခငး၊5
6
6 ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈) ျဖင ျပငဆင
42
(b) auditing whether the implementation of works of the relevant organizations are actually effective for the public;
(ဂ) ျပညေထာငစစာရငးစစခပကျဖစေစ၊ တငးေဒသႀကး သ႔မဟတျပညနယ စာရငးစစခပကျဖစေစ ဥပေဒႏငအညေပးအပသည အျခားတာ၀နမား ထမးေဆာငျခငး၊
(c) performing other duties assigned by the Auditor General of the Union or Auditor General of the Region or State in accord with law;
(ဃ) (၁) ကယပငအပခပခြငရတငး သ႔မဟတ ကယပငအပခပခြငရေဒသ စာရငးစစအရာရႏင ခရငစာရငးစစအရာရမားျဖစပါက မမ၏ ေဆာငရြကခကမားက တငးေဒသႀကး သ႔မဟတ ျပညနယစာရငး စစခပသ႔ အစရငခတငျပျခငး၊
(၂) ၿမ႕နယစာရငးစစအရာရျဖစပါက မမ၏ ေဆာငရြကခကမားက သကဆငရာကယပငအပခပခြငရတငး သ႔မဟတ ကယပငအပ ခပခြငရေဒသစာရငးစစအရာရ သ႔မဟတ ခရငစာရငးစစအရာရမ တစဆင တငးေဒသႀကး သ႔မဟတ ျပညနယစာရငးစစခပသ႕ အစ ရငခတငျပျခငး။
(d) (i) submitting report on his performances to the Auditor General of the Region or State if he is an Audit officer of the Self-Administered Division or Self-Administered Zone and District Audit Officer;
(ii) submitting report on his performances to the Auditor General of the Region or State through the Audit Officer of the relevant Self-Administered Division or Self-Administered Zone
43
or District Audit officer if he is a Township Audit Officer.
(င) တငးေဒသႀကး သ႔မဟတ ျပညနယဘ႑ာရနပေငြႏင ဆကစပေဆာင ရြကေသာေၾကြးၿမ၊ အပေငြ၊ ယာယစသညစာရငးမားဆငရာ ရေငြႏင ေပးေငြစာရငးမားကစစေဆးျခငး၊ ယငးရေငြႏငေပးေငြမားက တာဝနရ
သမားကစနစတကႀကးၾကပမႈ၊ထနးခပမႈ၊ကြပကမႈရမရစစေဆးျခငး။6
7
(e) auditing the accounts of receipt and payments relating to debt, deposit, suspense which are operated in conjunction with the Region or State Budget and checking whether the responsible person systematically control and effectively supervise such receipts and payments;
၃၅။ စာရငးစစရးအဆငဆငရ စာရငးစစအရာရမားသည ေအာကပါလပပငခြငမား ရသည-
(က) သကဆငရာအစးရဌာနမား၊ အစးရအဖြ႔အစညးမား၏ ေငြစာရငးႏင ပစၥညး စာရငးမား ကစစေဆးျခငး၊
(ခ) မမလကေအာကရ စာရငးစစရးမား၏ လပငနးေဆာငရြကခကမားအား လမးညႊနျခငး၊ ႀကးၾကပကြပကျခငးနင အခါအားေလာစြာစစေဆးျခငး။
35. The Audit Officers of the various levels of Audit Office have the following powers:
(a) auditing the accounts and the list of property of the relevant Government Departments and Government Organizations;
(b) guiding, supervising and inspecting the performances of the Audit Offices under his control, from time to time.
7 ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈) ျဖင ျပငဆင
44
အခနး (၆)
အေထြေထြ
Chapter VI
Miscellaneous
၃၆။ ဤဥပေဒ အာဏာမတညမ နငငေတာေအးခမးသာယာေရးနငဖြ႔ၿဖးေရးေကာငစ က ဤဥပေဒကအေကာငအထညေဖာေရးအတြက ႀကတငေဆာငရြကသညလပငနးရပ မားသည ဖြ႕စညးပအေျခခဥပေဒအရေဆာငရြကသညဟ မတယရမည။
36. The preparatory works carried out by the State Peace and Development Council before this Law comes into force, for the implementation of this Law, shall be deemed to have been carried out in accord with the Constitution.
၃၆-က။ ဥပေဒအရစစေဆးျခငးခရမည အဖြ႕အစညးအသးသးတ႔သညႏစစဥ ဘ႑ာေရး ႏစကနဆးၿပးေနာကရကေပါငး ၉၀ အတြငး၀နထမးအငအားစာရငး၊ေငြစာရငး၊ ကနပစၥညး စာရငးအပါအ၀င ႏစခပစာရငးမားက ျပညေထာငစစာရငးစစခပရးႏင စာရငးစစရး အဆငဆငသ႔ေပးပ႔ရမည။7
8
36 -A. The organizations which will be audited according to the law shall send a list of staff strength and final accounts including account, inventory of goods to the Office of the Auditor General of the Union and audit offices at different levels within 90 days of the end of the financial year.
၃၆-ခ။ ျပညေထာငစစာရငးစစခပရးႏင စာရငးစစရးအဆငဆငတ႔၏ အစရငခစာအရ ၀နထမးမားအား အေရးယသညအခါတြင ပဏာမစစမးမႈက ျပနလညျပလပျခငးမျပဘ စာရငးစစရးအဆငဆငတ႔၏ စစေဆးေတြ႔ရခကက စြခကတငရနအေထာကအထား တစရပအျဖစမတယ၍ ဌာနဆငရာစစမးစစေဆးမႈက ဆကလကျပလပရမည။၈
8ျပညေထာငစစာရငးစစခပဥပေဒကျပငဆငသညဥပေဒ(၂၀၁၈) ျဖင ျပငဆင
45 36 - B. When action taking against the staff as per the audit reports of the Office of the Auditor General of the Union and the audit offices at different levels, the departmental enquiry shall precede based on the finding of the audit offices at different levels is deemed as the evidence without conducting a preliminary enquiry again.
၃၆-ဂ။ ျပညေထာငစစာရငးစစခပရးႏင စာရငးစစရးအဆငဆငတ႔၏ စစေဆးေရး လပငနးမား ထေရာကစြာ ေဆာငရြကႏငေစရနအလ႔ငာ သကဆငရာအဖြ႕အစညးမား သ႔မဟတ လပငနးမ တာဝနရသမားက ပးေပါငးေဆာငရြကရမည။၈
36 C. The responsible persons of the relevant organizations or works shall cooperate with the Office of the Auditor General of the Union and the audit offices at different levels for enabling to perform their auditing work effectively.”
၃၇။ စာရငးစစခပဥပေဒ (၁၉၈၈ခနစ၊ နငငေတာျငမ၀ပပျပားမႈတညေဆာကေရးအဖြ႔ ဥပေဒအမတ ၅) အရခန႔ထားေသာ စာရငးစစခပနင ဒတယစာရငးစစခပတ႔သည ဤဥပေဒအရ ျပညေထာငစစာရငးစစခပႏင ဒတယစာရငးစစခပတ႔က ခန႔အပတာဝန ေပးသညေန႔အထ မမတ႔၏ တာဝနနငလပပငခြငမား ကဆကလကေဆာငရြကရမည။
37. The Auditor General and Deputy Auditor General appointed under the Auditor General Law (The State Law and Order Restoration Council Law No.5/1988) shall continue to carry out their duties and powers until the day the Auditor General of the Union and Deputy Auditor General are appointed and assigned duties under this Law.
၃၈။ စာရငးစစခပဥပေဒ (၁၉၈၈ခနစ၊ နငငေတာၿငမ၀ပပျပားမႈတညေဆာကေရးအဖြ႔ ဥပေဒ အမတ ၅) အရ ထတျပနထားေသာ နညးဥပေဒမား၊ အမန႔ေၾကာျငာစာ၊ အမန႔၊ ညႊနၾကားခက၊ လပထးလပနညးမား၊ လမးၫႊနႏင လကစြမားက ဖြ႔စညးပအေျခခဥပေဒ ႏင ဤဥပေဒတ႔ပါ ျပ႒ာနးခကမားႏင မဆန႔ကငသေရြ႕ဆကလကကငသးနငသည။
38. The rules, notifications, orders, directives, procedures, guidelines and manuals issued under the Auditor General Law (The
46 State Law and Order Restoration Council Law No.5/1988) may be applied in so far as they are not contrary to the provisions of the Constitution and this Law.
၃၉။ ဤဥပေဒပါျပ႒ာနးခကမားသည ကာကြယေရးဝနႀကးဌာနႏင သကဆငျခငး မရ ေစရ။
39. The provisions contained in this Law shall not apply to the Ministry of Defence.
၄၀။ ဤဥပေဒက ျပညေထာငစသမၼတျမနမာနငငေတာ ဖြ႔စညးပအေျခခဥပေဒႏင အည ဖြ႔စညးသည ျပညေထာငစလႊတေတာက ျပငဆငျခငး၊ ျဖညစြကျခငး သ႔မဟတ ရပသမးျခငး ျပလပနငသည။ ျပညေထာငစလႊတေတာက ရပသမးျခငးမျပလပသေရြ႕ ဤဥပေဒသည အတညျဖစသည။
40. This Law may be amended, inserted or repealed by the Pyidaungsu Hluttaw formed in accord with the Constitution of the Republic of the Union of Myanmar. This Law shall remain in force in so far as it is not repealed by the Pyidaungsu Hluttaw.
၄၁။ ျပညေထာငစစာရငးစစခပသည ဤဥပေဒပါ ျပ႒ာနးခကမားက အေကာငအ ထညေဖာ ေဆာငရြကရာတြင-
(က) လအပေသာနညးဥပေဒမားက ျပညေထာငစအစးရအဖြ႔၏ သေဘာ တညခကျဖင ထတျပနႏငသည။
(ခ) လအပေသာအမန႔ေၾကာျငာစာ၊ အမန႔၊ ညႊနၾကားခကႏင လပထးလပ နညးမားက ထတျပနနငသည။
41. In implementing the provisions contained in this Law, the Auditor General of the Union may:
(a) issue necessary rules with the approval of the Union Government;
47
(b) issue necessary notifications, orders, directives and procedures.
၄၂။ စာရငးစစခပဥပေဒ (၁၉၈၈ ခနစ၊ နငငေတာၿငမဝပပျပားမႈတညေဆာကေရး အဖြ႔ဥပေဒ အမတ ၅) က ဤဥပေဒျဖင ရပသမးလကသည။
42. The Auditor General Law (The State Law and Order Restoration Council Law No.5/1988) is hereby repealed.
(ပ) သနးေရႊ ဗလခပမးၾကး
ဥကဌ နငငေတာေအးခမးသာယာေရးနငဖြ႕ျဖးေရးေကာငစ
(Sd)Than Shwe Senior General
Chairman The State Peace and Development
Council