Local expenditures have been established through the democratic process. Executive bodies determine annual budget documents based on local administrative codes on local budgeting and finance. Thailand’s fiscal year begins on 1 October and ends on 30 September of the subsequent year. The executive prepares the budget documents from May to July and then submits them to the local assembly in early August. Finally, budget documents are endorsed by either a provincial governor or a district head. The documents normally present revenues by sources and categories, and expenditures by programs and items, debt financing, and a summary of a previous year’s fiscal status.