Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment
The Government of Thailand has been undertaking wide ranging public financial management reforms since 1999 across the six core dimensions of Public Financial Management (PFM) performance identified in the performance measurement framework. Key ref...
| Main Author: | |
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| Format: | Other Public Sector Study |
| Language: | English,Thai |
| Published: |
World Bank
2012
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| Subjects: | |
| Online Access: | http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20100809022314 http://hdl.handle.net/10986/3193 |
| id |
okr-10986-3193 |
|---|---|
| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English,Thai |
| topic |
ACCESS TO INFORMATION ACCOUNTING ACCRUAL ACCOUNTING ADMINISTRATIVE CLASSIFICATION ADMINISTRATIVE COMPETENCE AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ALLOCATION ALLOCATION OF EXPENDITURE ALLOCATION OF RESOURCES ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL FINANCIAL STATEMENTS ANNUAL REPORT ANNUAL REPORTS APPROPRIATION APPROPRIATION PROCESS APPROPRIATIONS AUDIT FINDINGS AUDIT SYSTEM AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BUDGET ALLOCATION BUDGET CLASSIFICATION BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET DOES BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FORMULATION BUDGET LAW BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET SUBMISSIONS BUDGET SURPLUSES BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY APPROPRIATIONS BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY RESOURCES BUDGETARY SYSTEM BUDGETING PROCESS BUSINESS PLANS CAPITAL EXPENDITURE CASH BALANCE CASH BALANCES CASH BUDGET CASH FLOW CASH MANAGEMENT CASH POSITION CENTRAL COORDINATION CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT EXPENDITURE CENTRAL GOVERNMENT REVENUE CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE PAY COMPETITIVE PROCESS CORPORATE INCOME TAXES DEBT INTEREST DEBT MANAGEMENT DEBT SERVICE DECENTRALIZATION DEFICIT FINANCING DOMESTIC BORROWING DOMESTIC DEBT DOMESTIC INVESTMENT DOMESTIC REVENUE ECONOMIC CLASSIFICATION ECONOMIC FORECAST ECONOMIC GROWTH EXCHANGE RATE EXPENDITURE POLICY EXPENDITURES EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL BORROWING EXTERNAL DEBT EXTERNAL LOANS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL CRISIS FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL REPORTS FINANCIAL STATEMENT FISCAL BALANCE FISCAL DATA FISCAL DEFICIT FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICY FISCAL POSITION FISCAL REFORM FISCAL RISK FISCAL RISKS FISCAL SIDE FISCAL STANCE FISCAL YEARS FOREIGN INVESTMENT FOREIGN TRADE GOVERNMENT BUDGET GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT GRANTS GOVERNMENT GUARANTEE GOVERNMENT GUARANTEES GOVERNMENT REVENUES GOVERNMENTAL FISCAL RELATIONS GROSS DOMESTIC PRODUCT GROWTH RATE HEALTH INSURANCE HEALTH SERVICES INCOME DISTRIBUTION INFLATION INTEREST PAYMENTS INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS LEGISLATIVE SCRUTINY MACRO-ECONOMIC FORECASTS MACROECONOMIC FRAMEWORK MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM PLANNING MEDIUM-TERM PROJECTIONS MINISTRY OF FINANCE MUNICIPAL SERVICES MUNICIPALITIES NATIONAL TAXES NET BORROWING PENSION FUND PERFORMANCE AGREEMENTS PERFORMANCE ASSESSMENT PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR INVESTMENT PUBLIC AGENCIES PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC HEALTH PUBLIC INTEREST PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE PROVIDERS PUBLIC SERVICES REFORM PROCESS REFORM PROGRAM RESOURCE ALLOCATION RESOURCE ALLOCATIONS RESOURCE AVAILABILITY REVENUE POLICY SERVICE DELIVERY SOCIAL SECURITY SOCIAL SECURITY CONTRIBUTIONS SOCIAL SECURITY SYSTEM STATE ENTERPRISES STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES SUB-NATIONAL GOVERNMENTS TAX CHANGES TAX COLLECTION TAX PAYMENTS TAX RATES TAX REVENUE TAX REVENUES TOTAL EXPENDITURE TOTAL EXPENDITURES TOTAL PUBLIC EXPENDITURE TRANSPARENCY TREASURY BILL UNCERTAINTY |
| spellingShingle |
ACCESS TO INFORMATION ACCOUNTING ACCRUAL ACCOUNTING ADMINISTRATIVE CLASSIFICATION ADMINISTRATIVE COMPETENCE AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ALLOCATION ALLOCATION OF EXPENDITURE ALLOCATION OF RESOURCES ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL FINANCIAL STATEMENTS ANNUAL REPORT ANNUAL REPORTS APPROPRIATION APPROPRIATION PROCESS APPROPRIATIONS AUDIT FINDINGS AUDIT SYSTEM AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BUDGET ALLOCATION BUDGET CLASSIFICATION BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET DOES BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FORMULATION BUDGET LAW BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET SUBMISSIONS BUDGET SURPLUSES BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY APPROPRIATIONS BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY RESOURCES BUDGETARY SYSTEM BUDGETING PROCESS BUSINESS PLANS CAPITAL EXPENDITURE CASH BALANCE CASH BALANCES CASH BUDGET CASH FLOW CASH MANAGEMENT CASH POSITION CENTRAL COORDINATION CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT EXPENDITURE CENTRAL GOVERNMENT REVENUE CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE PAY COMPETITIVE PROCESS CORPORATE INCOME TAXES DEBT INTEREST DEBT MANAGEMENT DEBT SERVICE DECENTRALIZATION DEFICIT FINANCING DOMESTIC BORROWING DOMESTIC DEBT DOMESTIC INVESTMENT DOMESTIC REVENUE ECONOMIC CLASSIFICATION ECONOMIC FORECAST ECONOMIC GROWTH EXCHANGE RATE EXPENDITURE POLICY EXPENDITURES EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL BORROWING EXTERNAL DEBT EXTERNAL LOANS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL CRISIS FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL REPORTS FINANCIAL STATEMENT FISCAL BALANCE FISCAL DATA FISCAL DEFICIT FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICY FISCAL POSITION FISCAL REFORM FISCAL RISK FISCAL RISKS FISCAL SIDE FISCAL STANCE FISCAL YEARS FOREIGN INVESTMENT FOREIGN TRADE GOVERNMENT BUDGET GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT GRANTS GOVERNMENT GUARANTEE GOVERNMENT GUARANTEES GOVERNMENT REVENUES GOVERNMENTAL FISCAL RELATIONS GROSS DOMESTIC PRODUCT GROWTH RATE HEALTH INSURANCE HEALTH SERVICES INCOME DISTRIBUTION INFLATION INTEREST PAYMENTS INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS LEGISLATIVE SCRUTINY MACRO-ECONOMIC FORECASTS MACROECONOMIC FRAMEWORK MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM PLANNING MEDIUM-TERM PROJECTIONS MINISTRY OF FINANCE MUNICIPAL SERVICES MUNICIPALITIES NATIONAL TAXES NET BORROWING PENSION FUND PERFORMANCE AGREEMENTS PERFORMANCE ASSESSMENT PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR INVESTMENT PUBLIC AGENCIES PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC HEALTH PUBLIC INTEREST PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE PROVIDERS PUBLIC SERVICES REFORM PROCESS REFORM PROGRAM RESOURCE ALLOCATION RESOURCE ALLOCATIONS RESOURCE AVAILABILITY REVENUE POLICY SERVICE DELIVERY SOCIAL SECURITY SOCIAL SECURITY CONTRIBUTIONS SOCIAL SECURITY SYSTEM STATE ENTERPRISES STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES SUB-NATIONAL GOVERNMENTS TAX CHANGES TAX COLLECTION TAX PAYMENTS TAX RATES TAX REVENUE TAX REVENUES TOTAL EXPENDITURE TOTAL EXPENDITURES TOTAL PUBLIC EXPENDITURE TRANSPARENCY TREASURY BILL UNCERTAINTY World Bank Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment |
| geographic_facet |
East Asia and Pacific Southeast Asia Asia Thailand |
| description |
The Government of Thailand has been
undertaking wide ranging public financial management reforms
since 1999 across the six core dimensions of Public
Financial Management (PFM) performance identified in the
performance measurement framework. Key reforms include: (i)
the deployment of an integrated Government Fiscal Management
Information System (GFMIS) for budget execution and
reporting; (ii) implementation of Strategic Performance
Based Budgeting (SPBB) framework; (iii) implementing the
International Public Sector Accounting Standards for
reporting; (iv) conducting financial, procurement,
performance, and risk based audits; and (v) putting in place
a system of key performance indicators (KPIs) to foster
greater service delivery responsiveness by government
agencies. This Public Expenditure and Financial
Accountability (PEFA) report aims to assess the status of
the PFM system in Thailand across the six core dimensions of
PFM performance using the standard PEFA methodology of 28
high level indicators, excluding the donor practices indicators. |
| format |
Economic & Sector Work :: Other Public Sector Study |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment |
| title_short |
Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment |
| title_full |
Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment |
| title_fullStr |
Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment |
| title_full_unstemmed |
Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment |
| title_sort |
kingdom of thailand - public expenditure and financial accountability : public financial management assessment |
| publisher |
World Bank |
| publishDate |
2012 |
| url |
http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20100809022314 http://hdl.handle.net/10986/3193 |
| _version_ |
1764386591010193408 |
| spelling |
okr-10986-31932021-04-23T14:02:07Z Kingdom of Thailand - Public Expenditure and Financial Accountability : Public Financial Management Assessment World Bank ACCESS TO INFORMATION ACCOUNTING ACCRUAL ACCOUNTING ADMINISTRATIVE CLASSIFICATION ADMINISTRATIVE COMPETENCE AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ALLOCATION ALLOCATION OF EXPENDITURE ALLOCATION OF RESOURCES ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL FINANCIAL STATEMENTS ANNUAL REPORT ANNUAL REPORTS APPROPRIATION APPROPRIATION PROCESS APPROPRIATIONS AUDIT FINDINGS AUDIT SYSTEM AUDITOR GENERAL AUDITOR-GENERAL AUDITORS BUDGET ALLOCATION BUDGET CLASSIFICATION BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEFICIT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET DOES BUDGET ESTIMATES BUDGET EXECUTION BUDGET EXPENDITURE BUDGET FORMULATION BUDGET LAW BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET SUBMISSIONS BUDGET SURPLUSES BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY APPROPRIATIONS BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY RESOURCES BUDGETARY SYSTEM BUDGETING PROCESS BUSINESS PLANS CAPITAL EXPENDITURE CASH BALANCE CASH BALANCES CASH BUDGET CASH FLOW CASH MANAGEMENT CASH POSITION CENTRAL COORDINATION CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT EXPENDITURE CENTRAL GOVERNMENT REVENUE CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE PAY COMPETITIVE PROCESS CORPORATE INCOME TAXES DEBT INTEREST DEBT MANAGEMENT DEBT SERVICE DECENTRALIZATION DEFICIT FINANCING DOMESTIC BORROWING DOMESTIC DEBT DOMESTIC INVESTMENT DOMESTIC REVENUE ECONOMIC CLASSIFICATION ECONOMIC FORECAST ECONOMIC GROWTH EXCHANGE RATE EXPENDITURE POLICY EXPENDITURES EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL BORROWING EXTERNAL DEBT EXTERNAL LOANS FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL CRISIS FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL REPORTS FINANCIAL STATEMENT FISCAL BALANCE FISCAL DATA FISCAL DEFICIT FISCAL DISCIPLINE FISCAL ENVELOPE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICY FISCAL POSITION FISCAL REFORM FISCAL RISK FISCAL RISKS FISCAL SIDE FISCAL STANCE FISCAL YEARS FOREIGN INVESTMENT FOREIGN TRADE GOVERNMENT BUDGET GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT GRANTS GOVERNMENT GUARANTEE GOVERNMENT GUARANTEES GOVERNMENT REVENUES GOVERNMENTAL FISCAL RELATIONS GROSS DOMESTIC PRODUCT GROWTH RATE HEALTH INSURANCE HEALTH SERVICES INCOME DISTRIBUTION INFLATION INTEREST PAYMENTS INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS LEGISLATIVE SCRUTINY MACRO-ECONOMIC FORECASTS MACROECONOMIC FRAMEWORK MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM PLANNING MEDIUM-TERM PROJECTIONS MINISTRY OF FINANCE MUNICIPAL SERVICES MUNICIPALITIES NATIONAL TAXES NET BORROWING PENSION FUND PERFORMANCE AGREEMENTS PERFORMANCE ASSESSMENT PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR INVESTMENT PUBLIC AGENCIES PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC HEALTH PUBLIC INTEREST PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICE PROVIDERS PUBLIC SERVICES REFORM PROCESS REFORM PROGRAM RESOURCE ALLOCATION RESOURCE ALLOCATIONS RESOURCE AVAILABILITY REVENUE POLICY SERVICE DELIVERY SOCIAL SECURITY SOCIAL SECURITY CONTRIBUTIONS SOCIAL SECURITY SYSTEM STATE ENTERPRISES STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES SUB-NATIONAL GOVERNMENTS TAX CHANGES TAX COLLECTION TAX PAYMENTS TAX RATES TAX REVENUE TAX REVENUES TOTAL EXPENDITURE TOTAL EXPENDITURES TOTAL PUBLIC EXPENDITURE TRANSPARENCY TREASURY BILL UNCERTAINTY The Government of Thailand has been undertaking wide ranging public financial management reforms since 1999 across the six core dimensions of Public Financial Management (PFM) performance identified in the performance measurement framework. Key reforms include: (i) the deployment of an integrated Government Fiscal Management Information System (GFMIS) for budget execution and reporting; (ii) implementation of Strategic Performance Based Budgeting (SPBB) framework; (iii) implementing the International Public Sector Accounting Standards for reporting; (iv) conducting financial, procurement, performance, and risk based audits; and (v) putting in place a system of key performance indicators (KPIs) to foster greater service delivery responsiveness by government agencies. This Public Expenditure and Financial Accountability (PEFA) report aims to assess the status of the PFM system in Thailand across the six core dimensions of PFM performance using the standard PEFA methodology of 28 high level indicators, excluding the donor practices indicators. 2012-03-19T17:26:35Z 2012-03-19T17:26:35Z 2009-10-01 http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20100809022314 http://hdl.handle.net/10986/3193 English,Thai CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank Economic & Sector Work :: Other Public Sector Study East Asia and Pacific Southeast Asia Asia Thailand |