Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Available to the Public|
|Year-End Report||Not Produced||Available to the Public|
|Audit Report||Not Produced||Available to the Public|
As of 31 December 2016, the government of Thailand makes all of the eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Thailand has published the Mid-Year Review, the Year-End Report, and the Audit Report.
For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
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.
Thailand’s score on the Open Budget Index shows that the government provides the public with minimal information on the central government’s budget and financial activities during the course of the budget year. This makes it quite difficult for citizens to hold government accountable for its management of the public’s money.