World Bank2012-03-192012-03-192009-10-01https://hdl.handle.net/10986/3193The 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.CC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTINGACCRUAL ACCOUNTINGADMINISTRATIVE CLASSIFICATIONADMINISTRATIVE COMPETENCEAGGREGATE EXPENDITUREAGGREGATE FISCALAGGREGATE REVENUEALLOCATIONALLOCATION OF EXPENDITUREALLOCATION OF RESOURCESANNUAL BUDGETANNUAL BUDGET PROCESSANNUAL FINANCIAL STATEMENTSANNUAL REPORTANNUAL REPORTSAPPROPRIATIONAPPROPRIATION PROCESSAPPROPRIATIONSAUDIT FINDINGSAUDIT SYSTEMAUDITOR GENERALAUDITOR-GENERALAUDITORSBUDGET ALLOCATIONBUDGET CLASSIFICATIONBUDGET CREDIBILITYBUDGET CYCLEBUDGET DATABUDGET DEFICITBUDGET DOCUMENTATIONBUDGET DOCUMENTSBUDGET DOESBUDGET ESTIMATESBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FORMULATIONBUDGET LAWBUDGET PREPARATIONBUDGET PROCESSBUDGET PROPOSALBUDGET PROPOSALSBUDGET SUBMISSIONSBUDGET SURPLUSESBUDGET SYSTEMBUDGET YEARBUDGETARY ALLOCATIONSBUDGETARY APPROPRIATIONSBUDGETARY FUNDSBUDGETARY IMPACTBUDGETARY RESOURCESBUDGETARY SYSTEMBUDGETING PROCESSBUSINESS PLANSCAPITAL EXPENDITURECASH BALANCECASH BALANCESCASH BUDGETCASH FLOWCASH MANAGEMENTCASH POSITIONCENTRAL COORDINATIONCENTRAL GOVERNMENTCENTRAL GOVERNMENT BUDGETCENTRAL GOVERNMENT EXPENDITURECENTRAL GOVERNMENT REVENUECHART OF ACCOUNTSCIVIL SERVANTSCIVIL SERVICECIVIL SERVICE PAYCOMPETITIVE PROCESSCORPORATE INCOME TAXESDEBT INTERESTDEBT MANAGEMENTDEBT SERVICEDECENTRALIZATIONDEFICIT FINANCINGDOMESTIC BORROWINGDOMESTIC DEBTDOMESTIC INVESTMENTDOMESTIC REVENUEECONOMIC CLASSIFICATIONECONOMIC FORECASTECONOMIC GROWTHEXCHANGE RATEEXPENDITURE POLICYEXPENDITURESEXTERNAL ASSISTANCEEXTERNAL AUDITEXTERNAL BORROWINGEXTERNAL DEBTEXTERNAL LOANSFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL CRISISFINANCIAL MARKETSFINANCIAL PERFORMANCEFINANCIAL REPORTSFINANCIAL STATEMENTFISCAL BALANCEFISCAL DATAFISCAL DEFICITFISCAL DISCIPLINEFISCAL ENVELOPEFISCAL INFORMATIONFISCAL MANAGEMENTFISCAL PERFORMANCEFISCAL POLICYFISCAL POSITIONFISCAL REFORMFISCAL RISKFISCAL RISKSFISCAL SIDEFISCAL STANCEFISCAL YEARSFOREIGN INVESTMENTFOREIGN TRADEGOVERNMENT BUDGETGOVERNMENT EXPENDITURESGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT GRANTSGOVERNMENT GUARANTEEGOVERNMENT GUARANTEESGOVERNMENT REVENUESGOVERNMENTAL FISCAL RELATIONSGROSS DOMESTIC PRODUCTGROWTH RATEHEALTH INSURANCEHEALTH SERVICESINCOME DISTRIBUTIONINFLATIONINTEREST PAYMENTSINTERNAL AUDITINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSLEGISLATIVE SCRUTINYMACRO-ECONOMIC FORECASTSMACROECONOMIC FRAMEWORKMEDIUM TERM EXPENDITUREMEDIUM TERM EXPENDITURE FRAMEWORKMEDIUM-TERM PLANNINGMEDIUM-TERM PROJECTIONSMINISTRY OF FINANCEMUNICIPAL SERVICESMUNICIPALITIESNATIONAL TAXESNET BORROWINGPENSION FUNDPERFORMANCE AGREEMENTSPERFORMANCE ASSESSMENTPERFORMANCE INDICATORSPERFORMANCE MEASUREMENTPOVERTY REDUCTIONPRIVATE SECTORPRIVATE SECTOR INVESTMENTPUBLIC AGENCIESPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC HEALTHPUBLIC INTERESTPUBLIC INVESTMENTPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ENTITIESPUBLIC SERVICEPUBLIC SERVICE PROVIDERSPUBLIC SERVICESREFORM PROCESSREFORM PROGRAMRESOURCE ALLOCATIONRESOURCE ALLOCATIONSRESOURCE AVAILABILITYREVENUE POLICYSERVICE DELIVERYSOCIAL SECURITYSOCIAL SECURITY CONTRIBUTIONSSOCIAL SECURITY SYSTEMSTATE ENTERPRISESSTRATEGIC ALLOCATIONSTRATEGIC ALLOCATION OF RESOURCESSUB-NATIONAL GOVERNMENTSTAX CHANGESTAX COLLECTIONTAX PAYMENTSTAX RATESTAX REVENUETAX REVENUESTOTAL EXPENDITURETOTAL EXPENDITURESTOTAL PUBLIC EXPENDITURETRANSPARENCYTREASURY BILLUNCERTAINTYWorld Bank10.1596/3193