The modern budgeting system of Thailand originated from that of the US;
however, the roles of actors in the budget process are very different. In 1959, the
Bureau of the Budget was established by promoting the Division of the Budget
from its status under the Comptroller General’s Department to a new status as an
independent department within the central agency, reporting directly to the Prime
Minister. The notion of establishing a central agency was derived from a
recommendation made by the Public Administration Service, an American consultant,
and based on the organization of the US presidency (Pallop, 2004: 35). It was intended
to create a public administrative system with strong executive power under the
leadership of the Prime Minister (Chao, 2003: 114) the same as that under the
presidential administration of the White House.