As mentioned above, since the budget allocation tended to be unresponsive to political initiatives, the Thaksin administration embarked on reforming the budgeting system. The Thaksin government aimed to use the budgeting system as a tool for the efficient allocation of resources and to coordinate spending and government policies (The Royal Thai Government, 2001: 26). In practice, the Thaksin government attempted to reform the budgeting system in two ways simultaneously. First, it drafted a new budget procedure bill to transfer power for determining allocations from the bureaucracy to the politicians. Second, it introduced the Strategic Performance-Based Budgeting System in an effort to apportion spending in a more strategic manner. However, the attempts of the Thaksin government to reform the budgeting system were less than successful. The Budget Policy Committee, an attempt to bring revolutionary change to the budget process, failed to be established due to resistance from the Bureau of the Budget. The Bureau of the Budget opposed the new budget procedure bill because it would result in radical changes, and the Bureau of the Budget did not want politicians to intervene in the budget process. Furthermore, in the midst of transforming the budgeting system into a strategic performance-based model, government departments did not have the skills to prepare their budgets according to the strategic performance-based concepts. This absence of relevant skills was primarily attributable to familiarity with the old budgeting system, which involved submitting equests to the Bureau of the Budget without any prioritization of tasks. Besides, the strategies stipulated in every fiscal year did not have much effect on budgetary allocations. Hence, the Strategic Performance-Based Budgeting System was not able to meet expectations. As a result of these issues, major parts of the annual budget were still prepared according to the old budgeting system.