The Local Budget Process after the 2014 Coup: A Case Study of Local Administrations Organizations in Si Chomphu District, KhonKaen Province

Abstract

The current study aimed to examine the budget process of local government in Thailand after the 2014 coup launched by the National Council for Peace and Order. The authors employed a qualitative research design by analysing related documents and in-depth interviews of 18 key informants who were directly and indirectly responsible for local budget administration – including, municipal clerks, finance division directors, plan and policy analysts – in six local administrative organizations in Si Chomphu district, Khon Kaen province. Findings reveal that the budget process that comprises budget formulation, budget approval, and budget execution has remained similar before and after the 2014 coup. However, despite the intact formal budget process, after the coup there were irregularities in the budget formulation and execution steps, in which regional public authorities’ scrutiny and military officers’ presence became more commonplace.