Due to the using of Line-Item Budgeting System, which focuses on input
control, for 20 years, the Bureau of the Budget became accustomed to the role of
supervising the spending of government agencies. Article 6 of the Budget Procedure
Act B.E. 2502 gives the Director General of the Bureau of the Budget authority in four
areas. First, the Director can ask all government agencies to use appropriate forms
to submit budget proposals and details of budget requests. Second, the Bureau of
the Budget is responsible for analyzing budget proposals submitted by government
agencies. Third, the Director determines the amount periodically allocated for
government agencies to disburse under the apportionment system. Fourth, the Director
has the right to determine the time involved in each budgetary allowance under the
apportionment system. The first and the second areas of authority involve budget
preparation, whereas the third and the fourth involve budget execution.