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l In his first term as Bangkok governor, Apirak had already learned about alleged irregularities in the procurement project. Apirak had also been aware that the signing of the Agreement of Understanding (AOU) for the project took place without prior review by the Office of the Attorney General, which was against acceptable practice. Instead of ordering a probe, Apirak simply set up a committee to review the procurement detail and to negotiate with the Austrian supplier.

l Apirak cannot claim he allowed the project to go ahead because the Interior Ministry had told him to do so. As the Bangkok governor, he held the full mandate to manage budget for the Bangkok Metropolitan Administration and he did not have to receive orders from the ministry.

l On January 10, 2005, Apirak signed the Letter of Credit (L/C) authorising the first-instalment payment to the Austrian supplier. The L/C had allowed the purchase contract signed by his predecessor Samak Sundaravej, and the Austrian supplier, to stay in effect. Apirak did so despite knowing the AOU was not made in compliance with the law.

l Apirak later amended many conditions in the L/C in a way that allowed the Austrian supplier to receive the payment. Actions by other political office holders relating to the procurement project had not caused any financial damages to the country until Apirak's authorisation of the L/C. BMA had already paid about Bt2.35billion to the Austrian supplier under this project, even though none of the vehicles had been used.

The NAAC has concluded that Apirak violated Article 157 of the Criminal Code, which covers abuse of authority or dereliction.