ข้อบังคับการบริหารงบประมาณ ปี 2562

• These notes summarize regulations concerning budget administration in Thailand, specifically focusing on the fiscal year 2019 (B.E. 2562).
• The regulations aim to ensure efficient budget spending by budget-receiving units, in accordance with the Budget Procedure Act B.E. 2561 (2018).

General Provisions

• "Budget-receiving unit" refers to the unit defined in the Budget Procedure Act B.E. 2561 (2018).
• "Expenditure budget" refers to the maximum amount of money allowed to be spent or committed, according to the objectives and time frame specified in the budget law.
• "Work plan" refers to the plan outlined in the budget law.
• "Output" refers to the deliverables specified in the budget document.
• "Project" refers to projects listed in budget documents.
• "Work plan" refers to the unit's operational plan for the fiscal year.
• "Budget spending plan" refers to the detailed plan for budget spending by the budget receiving unit, to align with the work plan.
• "Integrated expenditure budget" refers to the budget allocated for integrated plans.
• "Person in charge of integrated plans" refers to the individual appointed by the cabinet to chair the budget preparation committee, or oversee integrated plans.
• "Budget reallocation" refers to the process of transferring budget funds between different plans, outputs, projects, or items.
• "Allocated funds" refers to a portion of the expenditure budget that is allocated for spending or commitment over a period.
• "Fund reallocation" refers to the reallocation of funds already approved by the Budget Bureau, from one plan, output, project, or item to another.
• "Fund modification" refers to changes in details of allocated funds approved by the Bureau.
• The Director of the Budget Bureau is responsible for upholding these regulations and has the authority to issue guidelines necessary for budget administration.
• Budget preparation, execution, and reporting must follow formats specified by the Budget Bureau.

Electronic Systems for Approvals

• Approvals, permissions, and reporting related to budget activities should be conducted via electronic systems. The date of successful electronic submission is considered the official date of approval, authorization, or reporting.
• If electronic systems are unavailable, paper documents can be used instead, with the submission date of the paper document being the official date.
• Any actions outside of these regulations require agreement with the Budget Bureau.

Work and Spending Plans

• Budget-receiving units must create work and spending plans to guide budget expenditure and to allow for monitoring and evaluation.
• These plans must link the unit's operational goals to national strategies and reforms.
• These plans include goals, indicators, items, and budget amounts approved by Parliament, demonstrating expected outcomes.
• Budget-receiving units send these plans to the Budget Bureau at least fifteen days before the start of the fiscal year; exceptions are made for budgets allocated by supplementary laws.
• If the cabinet introduces new plans during the fiscal year, budget-receiving units must create corresponding plans.
• Once approved by the Budget Bureau, work and spending plans must be reported to the relevant minister for oversight.
• For entities like Parliament, courts, and independent bodies, the Budget Bureau receives the plans for monitoring purposes.
• These entities then use the plans for their internal oversight, ensuring compliance with financial regulations.

Integrated Expenditure (Plans)

• Units with integrated expenditure budgets must create plans detailing activities, outputs, and projects.
• The plans must align with the overall objectives and contribute to national strategies, including measurable indicators to demonstrate success.
• The main unit in charge of integrated plans must consolidate plans from all participating units, before submitting them to the person in charge of approving the integrated budget.
• The main unit must then send the approved plans to the Budget Bureau no less than fifteen days before the fiscal year begins.

Budget Execution After Approval

• The budget-receiving unit should ensure its compliance with fiscal and financial regulations when spending.
• The main unit of an integrated program has to send work plans to those in charge of monitoring and evaluation.
• Other budget-receiving units must submit their plans to ministers for oversight.

Modifying Work and Spending Plans

• Modifications can occur only if changes to goals or indicators are necessary, if budget reallocations are made to other units, or if government policies change.
• To modify plans, the unit must submit a request, through the minister, to the Budget Bureau for approval.
• For integrated plans, the adjustment request is sent to the official in charge of the integration plan.
• If required, the Budget Bureau can then adjust how money gets allocated.

Additional Points

• The budget-receiving unit must ensure its compliance with fiscal and financial regulations when spending.
• The electronic submission of a budget implies the budget authority's endorsement.
• Modifications to a work plan must be publicly disclosed.

Allocating Funds

• The Budget Bureau allocates funds within the limits set by the annual budget act, based on the work and expenditure plans. Units generally do not need to apply for this funds allocation.
• However, units may need to apply when receiving funds from supplementary budget acts, or when reallocated from other receiving units.
• The Budget Bureau allocates funds directly to the Comptroller General's Department for covering treasury shortages and reserve funds.

Transfers and Changes

• The rules for handling the budget, transfers, and any spending adjustments will follow a set format.
• Changes to the budget, the funds that are allocated, or a swap of allocated money must meet the goals of the initiative.
• The modifications do not apply to the entities of the parliament, the judiciary, or constitutional bodies.

Budget Usage Guidelines

• Budget spending, reallocation, and modifications must align with the objectives defined in the plans and contribute to transparency, value for money, and efficiency.
• Expenditure must align with national strategies.
• Strategic work plans shall be used as is, based on set policies.
• Integrated work plans shall be used, and are based on the plan.
• General work plans shall be used to support the function of different receiving units.
• Public staff should be managed according to the specific resource allocations.
• Borrowing and debt servicing are set by the government.
• Money to offset shortages can be allocated as needed.
• Units should aim for clear goals when managing their assets.
• Units can make internal changes for their assets.
• In cases where changes need to be made by the receiving committee, those changes should still follow required procedures.
• The management of money needs to be consistent, and fit with the country’s existing initiatives.
• Actions must be streamlined.

Potential Modifications

• If money needs to be moved from one location to pay for the payment of debt, contact the official for budget discussion.
• Additional protocols for budget spending, transfers, and adjustments are in place.

Evaluation and Reporting

• To facilitate monitoring and evaluation, the receiving unit must report work outcomes and the spending of their budget.
• These reports must follow set principles and formats, as well as adhere to the time frame as required by the director.
• The first type of report is a quarterly review, and must include any problems that have been encountered.
• A yearly report needs to evaluate how well an initiative met expectations.
• Reports on the changes to spend or reallocate resources must be made.
• For integrated programs, the use of funds, challenges that were faced, and possible solutions must be tracked.
• Results of these analyses will be used when budgeting for the next year.
• If a party does not fix or fix any challenges, the President will take actions.

Allocation and Approvals

• The Bureau will decide whether the expenditure fits the rules.
• The guidelines regarding budget spending and transfers apply to government funds.
• Moving money requires contacting the official.

Special Circumstances

• If there are special issues in the country , funds are to be put together in 90 days.
• This does not apply to organizations that are following the existing rules.
• A committee will meet to see how to change budget plans.
• Any existing rules will remain valid as long as they are not at odds with these new rules.