Institutional Issues on public auditing on Build-Operate-Transfer projects in Taiwan
Date Issued
2009
Date
2009
Author(s)
Yang, Chao-Huang
Abstract
The purpose of this dissertation is to explore the institutional issues on public auditing on Build-Operate-Transfer projects in Taiwan. The first part of this dissertation is about auditing systems of the public constructions, which develop from the Audit Period (1950-1999）through the Government Procurement Period（1999-2009）and then to the Public Constructions Privatization Period（1994-2009）. This dissertation believes that the evolution of auditing systems not merely results in reducing the audit intensity of the public constructions, but also leads to the fuzziness of the legal source of BOT auditing.The second part explains the basis of the legal source of BOT auditing. Since the undefined legal concepts exist in most legal systems, the dissertation assumes that there are undefined legal concepts in the legal source of BOT auditing. Even though with the function of the separation of powers and that of accountability, the auditors have to pay attention to its suitability and guarantee its accuracy of “Subsumtion” (subsumption) while applying the relevant law and regulations. Also, the auditors should try to make more precise operational definition while dealing with the undefined legal concept in the auditing.The third part of this dissertation mainly describes the BOT audit stipulation. “BOT Audit Guidelines” is released by the formal official letter in accordance with Ministry of Audit, Republic of China (Taiwan)’s authority. Accordingly, there is no doubt that the guidelines are eligible to be administrative rules to audit the BOT cases. The regulated guidelines’ content, however, may be too broad or too narrow. Therefore, these guidelines should refer to INTOSAI Guidelines on the audit of Public/Private Finance and Concessions and make revision and amendment at the right moment. The fourth part illustrates the particularity of the BOT audit. The BOT’s six major characteristics which this dissertation concerns include speciality, complicatedness, prospect, predict, long term, and comprehensive. They not only reveal the main differences between BOT audit and traditional procurement audit, but also disclose the problems that BOT Audit are faced with. For that reason, the audit authorities should consult the judicial review model that the Administrative Court applies to deal with the undefined legal concepts and administrative discretion. Additionally, they should set up the judgment baseline of “the principle“ and “the exception,” and refer to the relevant foreign legal system for concrete practice from which they can draw lesson to overcome the plight of BOT audit.As for how to develop a feasible model of the audit, the dissertation attempts to present the audit intensity in four levels in a spectrum: high, medium, medium-low, low, based on the Public-Private Partnership and the degree of public construction that the government gets involved in. Furthermore, some problems of BOT cases come from the audit of the executive system, and this dissertation thinks that in order to tackle these problems, we should complete and perfect the auditing authority and its peripheral mechanism.
Subjects
Public Constructions
Privatization
Audit
Undefined Legal Concept
Public-Private Partnership
SDGs
Type
thesis
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