Problems of budget expenditure for emergency in Thailand

Abstract

This study aims to study legal measure to control emergency spending, using qualitative research methods and interviews with experts on the subject. The study found five major legal problems and law enforcement problems: approving parliamentary emergency spending budgets, controlling emergency spending proportions, determining emergency spending distribution targets and scope, emergency spending not meeting targets, and checking emergency spending by the National Assembly and the Office of the Auditor General of Thailand.

These findings suggest that appropriate legal measures to control emergency spending in Thailand should be made more rigorous by amending five main laws: Constitution of the Kingdom of Thailand, B.E. 2560 Section 144; the Organic Act on State Audit, 2018, Chapter 7; State Fiscal and Financial Disciplines Act, B.E. 2561 (2018) Section 11 (4), Section 20 (6) and Section 24; Budgetary Procedures Act, B.E. 2561 (2018) Section 51; and regulations on emergency spending from 2019 Section 5 Section 7 and Section 13. The aim is to serve as legal framework for controlling emergency spending approval, allocation, expenditure, and supervision processes and denying requests for increased emergency spending. When approving expenditure budgets, emergency spending proportions shall be determined by reserves lists paying for emergencies or necessities. Emergency spending allocation purpose and scope shall be strictly stipulated. Emergency spending must clearly stipulate that allocation and its procedures must strictly prevent emergency spending from failing to meet targets, requiring emergency spending monitoring. This effective payment by Parliament and the Office of the Auditor General of Thailand should follow rules of good financial discipline to control emergency spending. In doing so, emergency budget control concepts, principles and theories will be more effectively followed to achieve stability. And long-term national fiscal sustainability will enable national budget expenditure to best benefit Thai citizens.