Thailand’s decentralization reform
program is currently in transition and has
not yet achieved its intended objectives11.
Although transfers to local authorities were
significantly increased between 1999 and 2011,
there has been very limited de facto functional
transfer of service delivery responsibilities tolocal authorities. Furthermore, there is inadequate
information on fiscal or service delivery
performance of local authorities, making it
difficult to determine where LAOs are spending
resources and what this spending is achieving
in terms of outcomes.