Local expenditures have been established through the democratic process. Executive bodies determine annual budget documents based on local administrative codes on local budgeting and finance. Thailand’s fiscal year begins on 1 October and ends on 30 September of the subsequent year. The executive prepares the budget documents from May to July and then submits them to the local assembly in early August. Finally, budget documents are endorsed by either a provincial governor or a district head. The documents normally present revenues by sources and categories, and expenditures by programs and items, debt financing, and a summary of a previous year’s fiscal status.
Local governments are authorized by law to have their own discretion over local development planning and budgeting with respect to the demands of local residents. Still, the Department of Local Administration Promotion (DLAP) of the Ministry of Interior, has issued several guidelines and advice on local budgeting, accounting procedures, and fiscal management. In addition, since 1998 the department has tried to influence local budget formulation by encouraging the use of participatory approaches in the budgetary processes