Besides the audit, the Board carries out the following audit-related activities.

(1) Adjudication on the liability for indemnity

If an official responsible for cash handling, properties / goods management or budget execution has been involved in a loss or damage to cash or goods under his or her control, or otherwise has made disbursement in violation of the laws and regulations or the approved budget, resulting in a loss to the State or government agencies, the Board examines whether this was due to lack of due professional care, intentional or through gross negligence and adjudicates whether or not the official is liable for indemnity.
If the Board adjudicates that the person is liable for indemnity, the Minister or Head of the organization to which the official belongs shall order him to pay the indemnity.

(2) Demand for disciplinary action

If the Board deems, as a result of audit, that an official in charge of financial transaction of the State has caused a grave loss to the State intentionally or through gross negligence, or that a budget executing official has made disbursement in violation of the laws and regulations or the approved budget, either intentionally or through gross negligence, and caused a loss to the State, the Board may demand a disciplinary action against the official from the Minister or Head of the relevant organization.
The Board is also authorized to execute the same right in case where an official in charge of financial transaction of the State neglects to submit statements of accounts or vouchers and other supporting documents to the Board.

(3) Settlement of claims

If a claim from the interested parties concerning financial transactions dealt with by accounting officers of the State has been brought, the Board shall examine such a claim and in case the Board deems it necessary to rectify such financial transactions, it shall make such a settlement decision.
The competent authorities or responsible persons shall take appropriate measures based on the settlement decision made by the Board.

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