Despite the May 2014 military coup, little has changed regarding salary chain since publication of the 2013 GI for Thailand. As that report stated, in Thailand, the receipt of salary is strictly separated from the chain of command, at any level, according to the Royal Decree on Payment of Salary, Annual Payment, Pension, and Other Types of Payment (1992).
The finance departments of each of the armed forces, and the Ministry of Defence must write up a request form with an attached detailed list of its personnel being paid with this budget, and submit to the Comptroller General's Department for approval through the Government Fiscal Management Information System (GFMIS). Once the request is approved, the budget will be allowed to be used for payments.
Then, according to the Ministry of Finance Regulation on the Disbursement of Salary, Annual Payment, Pension, and Other Types of Payment (1990), all payments to individual personnel must be done by the finance department, which is separated from the chain of command. The payment is made in one of three ways: bank transfer, cheque payment, and cash payment. However, in practice, there may or may not be actions that violate the regulations. This state of affairs continues past the coup, according to an anonymous academic who was interviewed.