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This research aims to study legal measures to control government’s contingency fund for emergency by using qualitative research methods and in-depth interviews as research tools. Based on the studies of the rules and laws relating to the Contingency Fund for Emergency, the studies found three major problems: first, legal problems in controlling the size and proportion of the Contingency Fund for Emergency which increase continuously by government overspending, second, legal problems in controlling “the use” of Contingency Fund for Emergency, and third, legal problems in controlling a transfer of funds from Expenditure Budget to the Contingency Fund.
From such legal restrictions, the author has suggested more appropriate legal measures to control the Contingency Fund for Emergency of Thailand. Therefore, two major legislative amendments must be change in some areas, namely the State Fiscal and Financial Disciplines Act, B.E. 2561 and the Budget Procedure Act, BE 2561, by regulating the spending caps of Contingency Fund for Emergency, enforce a strict definition of Contingency Fund for Emergency for controlling the scope of use, and limit transferring funds from other budget categories to Contingency Fund for Emergency under good fiscal and financial discipline, in order to control the process of preparing and executing the Contingency Fund for Emergency. Improving the legal measures as recommended will make the Contingency Fund for Emergency be more appropriate and effective and also make a positive contribution to the fiscal stability and sustainability of the country in the long term.
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