This
article
explains
what
factors
determine
the
roles
and
behaviors
of
the
Thai
government as involves the budgeting system. To illustrate how the government’s budget is
formulated,
the
procedures
for
budget
formulation
processes
are
explored
in
detail.
In
addition,
a
comparative
perspective
on
budget
processes
in
Thailand
and
in
the
US
is
presented
in
order
to
point
out
the
unique
characteristics
of
Thai
budgeting.
This
study
finds
that
the
bureaucracy,
especially
the
Bureau
of
the
Budget,
dominates
budget
allocation,
while
the
roles
and
power
of
elected
politicians
are
minimal.
Budget
allocations
are
mainly
determined
by
the
departments
that
each
department
controls
in
the
budget
for
areas
within
its
jurisdiction.
This
finding
explains
that
the
Abhisit
government
needs
to
propose
an
additional
budget
in
order
to
serve
its
political
programs,
because
the
Annual
Budget,
which
was
approved
before
the
administration,
was
unresponsive
to
political
initiatives.
Keywords:
Budget
allocation;
Budget
formulation
process;
Budget
Procedure
Act
B.E.
2502;
Bureau
of
the
budget;
Department-based
bud