Development for Operating Thai Budget Process

Abstract

The purposes of this research were (1) to analyze the operation of the Thai budget process in aspect of budget preparation, budget adoption and budget execution (2) to analyze problems of operation of Thai budget process (3) to suggest guidelines for the operation of Thai budget process.

            This research model was a qualitative research using in-depth interview of 27 experts. The research instruments were structured interviews. The data was analyzed by using content analysis which was conclusive analysis on data from documents and interviews.

            The research found that (1) the operation of the Thai budget process in aspect of budget

preparation, the budget requests of the departments followed National Strategy 20 Years,

budget allocation strategies, government policy, and department policy. In the aspect of budget adoption, House of Representatives and House of Senate considered the budget in 3 periods. And in the aspect of budget execution, there were several budget transfers. (2) The problems of the operation of the Thai budget process were, in an aspect of budget preparation, the budget officers of the departments had always brought

budget requests of last year to become a guideline for preparing budget requests of the present year. In the aspect of budget adoption, House of Repre-sentatives and House of Senate had not yet considered the budget in principles of Strategic Result Based Budgeting System as it should be. In the aspect of budget execution, budget disbursements of the departments were far behind total disbursement target as for the disbursement accelerating measure of the government. (3) The guidelines for the operation of the Thai budget process were that, in the aspect of budget preparation, the departments should prepare their budget requests by considering the rational and necessity of the departments in the year of preparing the budget requests. In the aspect of budget adoption, House of Representatives and House of Senate should put more emphasize on considering the budget according to the principles of Strategic Result Based Budgeting System stressing on outputs and outcomes. In the aspect of budget execution, the head of departments should prioritize budget disbursement Plans and accelerate and follow up on the disbursement to meet the plan.