Thailand: Report on Observance of Standards and Codes: Fiscal Transparency Module
August 12, 2009
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This paper discusses key findings of the assessment on observance of standards and codes on fiscal transparency for Thailand. The assessment reveals that Thailand meets requirements of the fiscal transparency code in many respects and exceeds them in a few cases. The legal framework underlying public finance is broadly sound. The budget process is well specified. The legal framework for public debt management is clear, and reporting of public debt is transparent. The National Counter-Corruption Commission and the Office of Auditor General provide important independent checks on the integrity of public finances.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Public investment and public-private partnerships (PPP)
Keywords: annual budget, bank account, Budget execution and treasury management, Budget planning and preparation, budget year, CR, final accounts, Fiscal accounting and reporting, fiscal policy, government practice, ISCR, private sector, public finance, Public investment and public-private partnerships (PPP)
Pages:
47
Volume:
2009
DOI:
Issue:
250
Series:
Country Report No. 2009/250
Stock No:
1THAEA2009006
ISBN:
9781451836912
ISSN:
1934-7685
