However currently there is little reporting on: (i) service delivery performance (response times and outcomes) for LAOs and centrally managed units; (ii) fiscal operations for local authorities (even for large municipalities); and (iii) unit prices of even standard goods and supplies procured by government entities. Such information is necessary for operationalizing informed accountability systems at the central and local levels. Stakeholders must be able to determine whether or not their local authority is obtaining goods and supplies as competitively as other jurisdictions and the central government. This basic reporting is well within reach of and expected by a higher middle income country like Thailand.