A comparison of the Abhisit and Thaksin administrations shows that the budget allocation methods used to implement political programs of both governments are the same. Although the Thaksin government was able to realize many policies successfully, the allocations assigned to its programs were also separate from the departments’ budget. Interestingly, the Thaksin administration implemented budget reform aimed at transferring the power of budgetary allocation from the bureaucracy to the politicians, but this effort failed.