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Ref ID: 30429
Ref Type: Journal Article
Authors: Luykx, Nicolaas
Title: Expenditure controls in Thailand: centralized control over field expenditures
Date: 1964
Source: Federal Accountant
Abstract: Field agency expenditures at local governmental levels in Thailand are rigorously monitored through a highly developed system of finance administration established by the nation's central government in Bangkok. Under this interlocking centralized system, controls are exerted both within particular administrative hierarchies and by independant financial agencies. Most important among these are the controls exercised during budget preparation, the controls surrounding actual expenditure and the controls provided through periodic general postaudit.
Date Created: 12/5/2005
Volume: 13
Number: 4
Page Start: 56
Page End: 68