ABSTRACT
The Constitution of Thailand gives Parliament the authority to approve the annual statements on expenditure by analysing, approving and apportioning the budget. The Thai Parliament is authorised to control the budget in two ways. First, it controls the budget before spending (pre-control) through an ad hoc committee appointed by the Parliament. Second, it monitors the budget after spending (post-control) through the activities of a permanent committee called the Public Accounts Committee (PAC). This chapter presents the role of the PAC in Thailand, examines the problems it encounters and outlines suggestions for the future. The method adopted to gather and analyse data presented in this chapter is a literature review of archives and other documents, such as internal reports, research publications and PAC information available online.
