Transparency (Open Budget Index) 42/100
The Government of Thailand provides the public with limited budget information.
Public Participation 42/100
The Government of Thailand provides the public with limited opportunities to engage in the budget process.
By legislature 30/100
Budget oversight by the legislature in Thailand is weak.
By auditor 75/100
Budget oversight by the supreme audit institution in Thailand is adequate.
Thailand should prioritize the following actions to improve budget transparency:
- Produce and publish a Mid-Year Review, Year-End Report, and Audit Report.
- Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting more details on the classification of expenditures and revenues for future years.
Thailand should prioritize the following actions to improve budget participation:
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Thailand should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.