Thailand
Organic Act on State Audit B.E. 2561 (2018) and State Fiscal and Financial Discipline Act B.E. 2561 (2018)
Organic Act on State Audit B.E. 2561 (2018); State Fiscal and Financial Discipline Act B.E. 2561 (2018); Budget Procedure Act B.E. 2502 (1959, 2017 amend.); Constitution of the Kingdom of Thailand B.E. 2560 (2017) Ch. XII, Sec. 62; Public Procurement and Supplies Administration Act B.E. 2560 (2017)
Thailand's fiscal transparency framework is anchored in the Organic Act on State Audit B.E. 2561 (2018) and the State Fiscal and Financial Discipline Act B.E. 2561 (2018), both implementing the Constitution of the Kingdom of Thailand B.E. 2560 (2017) Chapter XII (fiscal governance) and Section 62 (budget publication mandate). The Office of the Auditor General (OAG) is constitutionally established as an independent state agency; the Auditor-General is appointed by the King from a slate approved by the Senate for a 6-year single term — elevating auditor independence above executive appointment. The 2018 Organic Act gives the OAG authority to prosecute financial fraud and includes a 2024 megaproject oversight section for large infrastructure performance review. Procurement is governed by the Public Procurement and Supplies Administration Act B.E. 2560 (2017) with mandatory e-GP system. Thailand's OBS 2023 transparency score of 60 (43rd of 125 countries; OBS 2023) reflects strong enacted budget publication (100/100) and audit report publication (67/100). Thailand has one PEFA assessment from 2009 — the most outdated in the cluster; OECD accession invitation was received in May 2024, creating continued reform pressure. Key gaps: no confirmed budget submission statutory deadline, no fiscal council, no whistleblower statute. Thailand's constitution changed frequently (2007, 2017); the 2018 organic acts implement the current 2017 Constitution. Fiscal year: October 1 - September 30 (unique in cluster). Currency: THB.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | No |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | — |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |