Budgeting System and Bureau of the Budget in Thailand

Abstract

This article explains what factors determine the roles and behaviors of the Thai government as involves the budgeting system. To illustrate how the government’s budget is formulated, the procedures for budget formulation processes are explored in detail. In addition, a comparative perspective on budget processes in Thailand and in the US is presented in order to point out the unique characteristics of Thai budgeting. This study finds that the bureaucracy, especially the Bureau of the Budget, dominates budget allocation, while the roles and power of elected politicians are minimal. Budget allocations are mainly determined by the departments that each department controls in the budget for areas within its jurisdiction. This finding explains that the Abhisit government needs to propose an additional budget in order to serve its political programs, because the Annual Budget, which was approved before the administration, was unresponsive to political initiatives.