Thai Budgetary Reform to Counter Corruption

2555

Thai Budgetary Reform to Counter Corruption

2555

 /
... /
...
...

...
361
11000

- -

. .
.. ...

..

.. ..

...

- -

(
) (Red Flags
Warning Signs)

(Corruption Risk Index: CRI)
CRI
()




1. ... .. 2539
2.
3. ...

4. 1,000
5. . 1,000
6.
7. (Leniency Program)
...
...
8. ...

9. (Corruption Risk Index: CRI)

- -

Abstract
Rampant corruption in Thai budgetary process harms public administration. This is
mainly due to a myriad of flaws in the budgetary process. Then, this research paper examines
strengths and weaknesses of the budgetary process, as well as analyze all loopholes, which are
categorized according to each stage of budgetary process (i.e., budget preparation, budget adoption,
and budget execution and control). Following these findings, the paper constructs indicator (red flags
or warning signs) to signify the possible irregularities in the budgetary process, so that one can
pinpoint the corruption-prone projects. The indicator is called Corruption Risk Index (CRI), which
is tested its accuracy against Klong Dan Wastewater Treatment Project. The project is selected
because its abundant information.
The paper then recommends that one should increase cost of corruption by disclosure
of all stages of the budgetary process, as well as strictly employing law to improve budgetary process
and management by reducing monopoly power and discretion. Moreover, accountability and
transparency must be put in place. The guidelines are as follows.
1. Strictly enforcing law on liability for the wrongful acts of government officials
2. Disclosing all projects which did not get approval, and explain the reasons
3. Broadcasting the meeting of House of Representatives budget scrutiny committee
4. Disclosing information related to projects worth more than 1billion baht
5. Improving Key Performance Indicators (KPIs) of Office of the Auditor General, by
adding a KPI to inspect all projects worth more than 1billion baht
6. Creating database of those who sign contracts with the government and disclose the
information
7. Employing leniency program which is exemption or reduction of punishment
conferred to those who reveal corruption information, and Office of the National Anti-corruption
Commission should expedite its investigation process in order to protect witnesses
8. Educating the general public through all media by Office of the National Anticorruption Commission
9. Applying CRI to signify the possible irregularities in the budgetary process and
pinpoint the corruption-prone projects

- -

(Red Flags)


(Economics of Corruption) (Political Economy)
(New Institutional Economics: NIE)
Isaksen (2005)
(Documentary Research)
(
) (In-depth Interview)



1.
1.1

1.2

1.3

.. 2549

- -

1.4


2.
2.1
... ...
()
2.2 ..


2.3

2.4 (Informal Rule)

(Lump Sum)


3.
3.1

3.2
3.2.1
/
3.2.2

3.2.3 / /

3.2.4
E-auction
3.2.5

- -

3.2.6

3.2.7
(Red Flags Warning
Signs)

(Corruption Risk Index: CRI)




Klitgaard (1998)1
Klitgaard
(Monopoly) (Discretion) (Accountability)
(Transparency)
1.
... .. 2539
( ... .)


2.
2.1) (Corruption Risk
Index: CRI)

.

2.2) (Key Performance Indicators: KPIs) .
1,000
1

Corruption = Monopoly + Discretion Accountability

Klitgaard Corruption = Monopoly + Discretion Accountability Transparency

- -

3.
3.1)

3.2) 1,000


3.3)

3.4)
...

4. ...
4.1) (Leniency
Program)

4.2) ...




(
)

- -

Executive Summary
The rampant corruption in Thai budgetary process harms public administration. This
is mainly due to a myriad of flaws in the budgetary process. Then, this research paper examines
strengths and weaknesses of the budgetary process, as well as analyse all loopholes in order to
create red flags or warning signs to detect irregularity of Thai government spending projects. The
findings will lead to the proposal to revolutionise Thai budgetary process to prevent corruption.
There is a variety of conceptual framework employed by this paper. They include
Economics of Corruption, Political Economy, and New Institutional Economics, together with
following guidelines made by Isaksen (2005) which categorises risk contained in each stage of
budgetary process. The method used in the paper is mainly documentary research studied
extensively from both domestic and international literature, law pertinent to fiscal and budgetary
affairs. To make the paper more rigorous, conducting in-depth interviews is added.
The main findings indicate forms of corruption in each stage of budgetary process as
follows.
1. Corruption Risk in Budget Preparation
1.1 There is collusion among politicians, businessmen, and government officials
(particularly in budget preparation agency).
1.2 During budget preparation process, people participation is low.
1.3 Some government agencies, e.g. Ministry of Defence and Armed Forces,
typically exercise high bargaining power throughout all budgetary process. After 2006 coup, budget
of Ministry of Defence and Armed Forces have increased substantially, and most of the budget has
been allocated to buying weapon contained in Thailands defence plan.
1.4 Conflict of interest is rampant. There is an abuse of power to reap private
benefit or favor some groups of people having close ally with officials at budget preparation agency,
politicians, and businessmen.
2. Corruption Risk in Budget Adoption
2.1 Corruption in budget adoption is risky during budget scrutiny conducted by an
ad hoc committee of the house of representatives.

- -

2.2 Corruption risks during this process is mainly in the form of collusion between
politicians and government officials. That is, politicians typically call for more budget to be allocated
to their constituencies, and government officials co-operate in the hope to be promoted in the future.
2.3 The consideration by the ad hoc committee of the house of representatives is an
arena where bargaining is likely occurred in order to mischievously allocate the budget.
2.4 Although the ad hoc committee has no power to increase the budget. In practice,
it may indirectly ask government agencies to propose projects through cabinet resolution. Then, the
committee can pick those projects. It is noticed that these projects typically are lump sump with no
specific details, plans, and geographic areas, so that these projects are easily moved as a result of
political bargain.
3. Corruption Risk in Budget Execution and Control
3.1 In budget execution and control, procurement is the most vulnerable to
corruption.
3.2 Typical type of corruption in budget execution and control are the following:
3.2.1 Specification of materials and suppliers or contractors is chosen in
advance.
3.2.2 Standard price of materials or projects is overpriced.
3.2.3 Using extra procurement process to favor some suppliers or contractors.
3.2.4 Government officials conceal information related to projects.
3.2.5 Government officials do not choose suppliers or contractors that offer the
cheapest price.
3.2.6 Government officials allow changing of contract and TOR.
3.2.7 Government officials wrongly approve projects.
Then, the paper constructs indicator (red flags or warning signs) to signify the possible
irregularities in the budgetary process, so that one can pinpoint the corruption-prone projects. The
indicator is called Corruption Risk Index (CRI), which is tested its accuracy against Klong Dan
Wastewater Treatment Project. The project is selected because its abundant information.
The paper recommends that one should increase cost of corruption by reversing
Klitgaards equation, that is, by disclosing of all stages of the budgetary process, as well as strictly
employing law to improve budgetary process and management by reducing monopoly power and
discretion. Moreover, accountability and transparency must be put in place. The guidelines are as
follows.

- -

1. Law-related Measures
Strictly enforcing law on liability for the wrongful acts of government officials
2. Auditing Effciency-related Measures
2.1) Applying CRI to signify the possible irregularities in the budgetary process and
pinpoint the corruption-prone projects
2.2) Improving Key Performance Indicators (KPIs) of Office of the Auditor General,
by adding a KPI to inspect all projects worth more than 1billion baht
3. Transparency-enhancing Measures
3.1) Disclosing all projects which did not get approval by Bureau of the Budget, and
explain the reasons
3.2) Disclosing information related to projects worth more than 1billion baht
3.3) Creating database of those who sign contracts with the government and disclose
the information
3.4) Broadcasting the meeting of House of Representatives budget scrutiny
committee
4. Measures Related to Office of the National Anti-corruption Commission
4.1) Employing leniency program which is exemption or reduction of punishment
conferred to those who reveal corruption information, and Office of the National Anti-corruption
Commission should expedite its investigation process in order to protect witnesses
4.2) Educating the general public through all media by Office of the National Anticorruption Commission
These measures will provide incentives to economic agents to change their behaviour to
avoid involving in corruption. Although it is impossible to eradicate corruption, cost of corruption
should be raised so that those who already involved in corruption refrain from this behaviour, and that
those who are interested in getting involve are reluctant. This will stop corruption vicious cycle, and
budgetary process will be more efficient and appropriate, and, ultimately, Thai citizen will truly
benefit from government expenditure.

- -

...................................................................................................................................
..................................................................................................................................................
Abstract ...................................................................................................................................................
..........................................................................................................................
Executive Summary ................................................................................................................................
....................................................................................................................................................
.........................................................................................................................................
..............................................................................................................................................
..........................................................................................................................................
..............................................................................................
1 .......................................................................................................................................... 1
1.1 ............................................................................................... 1
1.2 ......................................................................................................... 5
1.3 ..................................................................................................................... 5
1.4 .......................................................................................................... 5
1.5 ............................................................................................................... 7
1.6 .............................................................................................................................. 9
1.7 ............................................................................................... 9
1.8 .......................................................................................... 10
2 ................................................................................................. 11
2.1 ................................................................................................... 11
2.2 ........................................................................................................ 11
2.2.1 ........................................................................................... 12
2.2.2 ............................................................................................... 18
2.2.3 .............................................................................................. 18
2.2.4 ............................................................... 19
2.3 ......................................................................................................... 20
2.3.1
...................................................................... 20

- -

2.3.2 ..................................................... 27
2.3.3
................................................................................................. 29
3 ....................................................... 34
3.1 ....... 36
3.2 : ............. 41
3.3 ................................................. 46
3.4 : .......... 48
3.5 : ? ............................................. 51
3.6 :
....................................................................................................................... 57
3.7 ... .. 2551 ................................... 58
3.8 ........................................................................................................................................ 62
4 ............................................................ 63
4.1 ... ................................................ 64
4.1.1 ... 1 ..................... 64
4.1.2 ...
..................................................................................................................... 64
4.1.3 ... 2 3 ..... 77
4.2 ... ................................................................ 78
5 ....................................... 81
5.1 :
.................................................................................................................... 83
5.2 : .......................................... 93
5.3 ...................................................... 95
5.4 .................................................................................... 96
5.4.1 ............................................................................... 99
5.4.2
.......................................................................................... 112
5.4.3 ............................... 120
5.4.4 / ............................................ 126
5.5 ...................................................................................................................................... 129

- -

6 .................................... 130
6.1 ................................................................... 130
6.1.1 ................. 132
6.1.2 ....................... 135
6.2 :
() ..................................... 145
6.2.1 ... 145
6.2.2 ... 150
6.3 .......................... 154
7 ........................................................................... 157
7.1 157
7.1.1 ......................................................................................... 157
7.1.2 ............................................................................................. 158
7.1.3 .................................................................... 159
7.2 ............................................................................................ 163
7.2.1 .................................................................. 163
7.2.2 .......................................................... 164
7.2.3 ................................................................................. 165
7.2.4 ... ................................................................................. 166
....................................................................................................................................... 168
1:
........................................................................................................................
2:
.......................................................................................................................

- -

1-1: .. 2539 - 2553............... 2

2-1: .. 2554 .............................................. 16
2-2: (PPBS)
(PBBS)............................................................................................................................. 22
2-3: .. 2550 (PER) ...................... 26
3-1: ... ............ 35
3-2: .
............................................................................................................................ 35
3-3:

.. .. ...................... 44
3-4: IBP................................... 49
3-5:
.. 2541 2554 ............................................. 54
3-6: ............ 55
3-7: .. 2549 ................... 61
4-1: .. 2548 - 2552 ................... 68
4-2: .. 2552
...................................................... 77
5-1: E-AUCTION .. 2549 2552 ................................................................................................................................. 84
5-2: 1 . ...... 85
5-3: 1 . .. 2553 (1
.. 2552 - 30 .. 2553) ................................................................................. 86
5-4: 100 - 1,000 1,000
........................................................................................................................ 89
5-5: .. 2546 ........ 92
5-6: ............................ 94
5-7: ....................................................................... 96
5-8:
................................................................................................ 99

- -

5-9: ............... 104

5-10: ..
2535 ............................................................................................................................ 114
5-11:
............................................................................................ 115
5-12:
. ............................................................................................................................ 118
5-13: ............................................ 121
6-1: ................................. 134
6-2: ....................................... 136
6-3: .... 142
6-4: ............ 143
6-5: .......... 151
6-6:
................................................................................................................. 152
6-7: CRI ..... 153

2-1: .......................................................................................... 13
2-2: ................................................ 31
3-1: CONFLICT OF INTEREST PORK BARREL

..................................................................................... 45
3-2: ............................................................................ 57
5-1: ....................... 122
6-1: ..................................................................................................... 130
6-2:
CRI ................................................................................................ 132
6-3: CRI ........................ 156
7-1: ................................................. 157

- -

7-2: ........................................................... 161

7-3: ................................. 162
7-4: KLITGAARD .............................. 163
7-5: ........................................................................................... 167

3-1: ... .... 41

3-2: ................................................................................. 45
3-3: ................................ 46
3-4: : ............ 56
5-1: .......... 83
5-2:
.................................................................................................... 101
5-3: 102
5-4: ...... 107
5-5:
108
5-6: ............................... 111
5-7:
........................................................................................................ 125
5-8: (ELLICOTT) .................................. 128

- -

...

...

...

.. 2535

... ...
.

BOQ

Bill of Quantities

TOR

Term of Reference

- -

- 1-

11 2553


( 16 2553 5)

( ) .. (ASTV 22 2553 34)

1.1








25 - 30%
.. 2553
169,100 - 202,920 1.6 2% GDP ( 30 2553)
Governance Matters 2007: Worldwide
Governance Indicators 1996 2006
6

- 2-

- (Voice and Accountability)

- (Political Stability and Absence of
Violence)
- (Government Effectiveness)
- (Rule of Law)
- (Control of Corruption)

(Petty Corruption)
(Grand Corruption)

1-1
1-1: .. 2539 - 2553

Score of Control of Corruption

2539
49.76
2541
60.00
2543
55.61
2545
47.32
2546
52.20
2547
52.20
2548
53.18
2549
44.39
2550
43.20
2551
39.32
2552
47.85
2553
46.89
: (Dataset) Worldwide Governance Indicators (WGI)
www.info.worldbank.org/governance/wgi/index.asp 2 2555

1-1 (Rank of
Control of Corruption)
(Percentile Rank among all Countries) 0 100
0

- 3-

100
.. 2553
0.9 98.06

.. 2541 ( .. 2540) 60.00 ..
2551 39.32
(Kaufmann, Kraay, Massimo 2007)

(

)
.. 2546
...



(2543)

(Budget
Reform)
Ma Ni (2008)
.. 1999

- 4-

(Budget Process) 4
( Budget Preparation) (Budget Adoption)
(Budget Execution) (Budget Control)
Isaksen (2005)
3 (High) (Medium) (Low)


Isaksen (2005)

1.



2.




3.








(Red Flags)

- 5-

1.2
1)

2)

3)

4)

1.3
1)

2)

3)
4)

1.4



(Structure of Incentives)

(Economics of Corruption) (Political
Economy) (New Institutional Economics: NIE)

Becker (1968) (Individual Motivation)

- 6-

Krueger
(1974) (Rent Seeking)
(Iron Triangle)

2
(Principal-Agent Model) Principal

Agent
Agent Principal

NIE
(Rationality
Postulate) (Transaction Cost)3

(Harriss, Hunter, Lewis 1995: 3) NIE

North (1994)
1. (Formal Rules)
( , , )

(Iron Triangle) Adams (1981)

(2546)
3

1) 2)
3) (Agents) 4)
(North 1997)

- 7-

2. (Informal Rules)

( , , , )
3. (Enforcement)


2


NIE
(Rent Seeking)

( ) Rose-Ackerman (1997: 31)



( )
Lambsdorff (2007)
The Institutional Economics of Corruption and Reform: Theory, Evidence and Policy
Government intervention is a fact of life. (Bad Regulation)
(Red Tape)

(Rule of Law)

1.5
(Documentary Research)
(
) (In-Depth Interview)

- 8-

(Focus Group)


(Face to face)
( )

(Key Informants)
(Theoretical Sampling)





(Sensitive) (
) (Snowball Sampling)





3










(Descriptive Analysis)

- 9-

(2542)







( )


1.6
(Primary data)
(Secondary data)

1 2
. 2 .
3
2



1.7
1)
2)
3)

- 10 -

4)

1.8
7
2
3 5
3
4 5
6 (Corruption Risk
Index: CRI) 7

- 11 -

2


3


2.1





/

( 2544)
1.

2.
3. 1 ( )
1
4.
/


2.2

(Budget Procedure)

- 12 -

...
2-1

2.2.1
(Budget Preparation)




...

3

1) (Budget Revision)

- 13 -

2-1:

- 14 -

2) (Budget Planning)

4



GDP



4

- 15 -

3) (Budget Formulation)
(Budget Calendar)




(
.. 2554 2-1)

...
2
( 15 ... .. 2502)

...
12
(Budget Document)

- 16 -

2-1: .. 2554

//
20 .. 52

2
.. 52

.. 53

.. - .. 52

.. - .. 52

.. - .. 52

15 .. 52

.. 52 .. 53

26 .. 53

.. 2554

-

-
(PART) .. 2553

-
.. 2553
-
-

.. 2553 4

/
.. 2554


.. 2554

- 17 -

//
16 - 18 .. 52

16 .. 52 - 1 .. 53

19 ..- 7 .. 54

10

30 .. 53

11

31 .. - 9 .. 53

12

12 - 26 .. 53

13

27 .. 53

14

12 .. - 7 .. 53

15

11 .. 53

16

26 - 27 .. 53

17

18 - 19 .. 53

18

6 .. 53

19

10 .. 53

.. 2554

.. 2554
4

.. 2554

.. 2554








...

...
.. 2554
...
1
...
.. 2554 2 - 3
... ..
2554
...
.. 2554

- 18 -

2.2.2
(Budget Adoption) ...

...
3

...

...
3

1
2
3

...
...


...

...
...
20
...
...
...
...

2.2.3
(Budget Execution)

- 19 -

...


/
...


2.2.4
2

(Budget Control)


(Pre-audit)

(Budget Audits and Oversight)

(Post-audit)
1. :




2. : .

- 20 -

2
1) -


2)

2.3
3
2.3.1

2.3.2
2.3.3
2.3.1

3
1. .. 2525
(Line-item Budgeting System) (Planning
Programming Budget System: PPBS)


(2530)

- 21 -

(Bottomup Process)
(Topdown Process)
(2544)

(1) (
)

(2)

(System Analysis)
(3)
(Benefitcost Analysis)
(Costeffectiveness Analysis) /

(4)
(Work Measurement) (Indicators)

2. .. 2541
Performance-Based Budgeting System
(PBBS)

(Input)



(Centralization)



(Accountability)

- 22 -

(Performance-Based Budgeting System:

PBBS)


(Outputs) (Outcomes)
( 2544)
(Accountability) (Transparency) (Reporting)
(2552)

(Performance Measures)

2-2: (PPBS)
(PBBS)

PPBS

PBBS

3


(Medium-term
(Incremental Budgeting)
Expenditure Framework: MTEF)
MTEF

MTEF
(Line (Block Grant)
Item) 4

- 23

PPBS
7



3 4

(Cash Basis)

(Pre Audit)

PBBS

4 3

(Accrual Basis)

(Post Audit)

3. .. 2545

(Strategic Performance-Based Budgeting System: SPBBS) SPBBS
26 2544 ...

PBBS
SPBBS
.. 2546

- 24 -

3
1)

2)

3)
(Devolution) (Accountability)



3

2


(Input)


(Outputs) (Outcomes)

(Accountability)
(Transparency) (Reporting)

- 25 -

3
.. 2550

5 8

(Public Expenditure Review: PER)


PER 5

1.
2.
3.
4.
5.

- 26 -

2-3: .. 2550 (PER)

...

...

: (2551: 24)

2550
. 76
. 76 (2)
. 167

. 167

. 167

. 168

. 169

. 169

. 170

PER
2
3
4

(2543)







(Trade-off)

- 27 -

2.3.2

1.




(Veto)
(Office of Management and
Budget: OMB)


... (
) (Sector) 10-15 /
(Social Security) (Homeland Security)
(2548)
(PPBS) (PBBS) /

1 30

1 5 ...
(Medium-term Expenditure Framework: MTEF)
4
10
2.
( 2548)
1)
(House of Common) (Spring Budget)
3 (1)

- 28 -

(2) (3)

2) 3 (
) 2
(Finance Committee)

..
3) (Tax Continuations)

10
2
(1) (Permanent Taxes) (2)
(Annual Taxes)


4) (Finance Bill)
..

5)

3.

(Result-based Budgeting) (Outputs)
(Outcomes) (Public
Finance Act, 1989)
( 2547;
2552)
1) ( )
3
(Outcomes)

- 29 -

(Fiscal Responsibility Act, 1994)
(Half-year Economic and Fiscal Update)
(Budget Policy Statement)
2) ( )

3) Budget
Initiatives ( )

4) (
) (Baselines)
2

5) ( )



6)
...


7) (Finance and
Expenditure Committee)
2
...
2.3.3
(2547)
6

- 30 -

100

44.3%

(Petty Corruption)

(Grand Corruption)
(Corruption in Budget Process)


Corruption is the abuse of public power for private benefit.

(Corruption in Government Expenditure) (Corruption in Public
Procurement) (Conflict of Interest: CoI)
(Budget Preparation)

(Budget Execution)

- 31 -

2-2:

(Corruption in Budget Process)

Corruption in Government
Expenditure

Corruption in Public Procurement


(Conflict of Interest)

Mauro (1998)
more
lucrative opportunities Mauro



(
)
Mauro

(Mauro
1998: 264)

Tanzi Davoodi (1997)

(City Rail Links) 52%
57% 59%

- 32 -

Tanzi Davoodi



(Tanzi Davoodi 1997: 284-285)
Isaksen (2005)

Isaksen
(High) (Medium) (Low)
(Budget Adoption) (Budget
Execution) (Control, Audits and Oversight)
(Budget Preparation) Isaksen



(Feasibility Study) (EIA)

(2543)
(
) ( )
()

(2546)
(
)


(Budget Preparation)

Kenny (2007)

- 33 -

Kenny

Isaksen
(2005) Isaksen
3 (Informal Rules)
Isaksen


Ma Ni (2008)
Modern Public Budgeting
(Clean Government)
..
1999 Ma Ni
(Treasury
Management Reform) (Government Procurement Reform)



Jan Isaksen
(2005) Ma Ni (2008)

- 34 -

... 4 .

3-1 3-2

(Investigation Audit) .


.
(.)

- 35 -

3-1: ...

2545
12
1
5
2546
14
2
7
2547
16
3
2549
1
2550
1
2551
4
: ... .. 2545 - 2551
: .. 2548 .. 2549 ...
...

3-2: .

2545
43
22
3
12
2546
28
22
6
4
2547
101
35
6
38
2548
52
13
2
11
2549
37
22
3
15
2550
100
37
11
55
2551
65
46
11
47
2552
43
27
7
13
: . .. 2545 - 2552

- 36 -

3-1 3-2 ...

.


8

(Pork-barrel Politics)
( )




... .. 2551
3.1








12



... .

- 37

..

- 38
...

4

. 100,000
50,000
40,000


... ...

.
.
. . .
.
. . .

- 39 -

1.

2.


(Reciprocal Benefit)
(Detect)



(Conflict of Interest)

(2546)

- 40 -

7
1. (Acceptance of Benefit)

2. (Self Dealing)

3. (Post
Employment)

4. (Outside Employment or Moonlighting)

5. (Inside Information)

6. (Using Employers Property for Private

Usage)
7. (Pork Barreling)

.. (.
.)

- 41 3-1: ...
1. .

( .)
2. . ...
.
. 4
3. . .
.

4.
.
5. .

.

6. .

: ... (www.nacc.go.th)

3.2 :
(Pork-barrel Politics)

(...) Pork Barrel
5 Pork Barrel




Pork-barrel Projects
(Pork) (Barrel)

- 42 -

Brown & Root
Central Arizona Project Brown & Root

Pork-barrel Politics

Pork-barrel Politics 60 LDP (Liberal
Democratic Party)

(2546)
..
..



Pork-barrel Politics
.. (2550)
Pork-barrel Politics




.. ..


(Pork Barrel)

- 43 -

Pork-barrel Politics - ..
300,000 .. 2513 1,000,000
.. 2514 ..


(...)
..
..

(2552)


.. ..







Pork-barrel Politics .. 2550
265 266 ..




3-3

- 44 -

3-3:
.. ..

2074
2073

219 (
1)
219 (
2)

4013

2166

(.)
7.325
11.381
5.400

()
33,000,000 .
48,472,000 .
18,480,000 .

4.000

19,882,000 .

.. ()
.. ()
..
()
.. ()

4.901

24,938,000 .

.. ()

0.325
5.640

1,462,000 .
18,480,000 .

.. ()
.. ()

5.921

28,430,000 .

..
()
..
()
..
()
.. ()

226
6.229
19,280,000 .
( 1)
226
8.430
26,435,000 .
( 2)
24
3.300
15,958,000 .
( 1)
24
3.580
16,897,000 .
.. ()
( 2)
24
5.010
18,480,000 .
.. ()
24
3.800
17,608,000 .
.. ()

218
5.000
18,480,000 . ..

()
: www.dustfreeroad.info
:

- 45 -

3-1: Conflict of Interest Pork Barrel

5

3-2:
1.

2.
3.
4.
5.

6.
7.
: (2543)

. .
. .
(2553: 231 - 232)

- 46 -

(2546)


TDRI


3.3



(2554)

3-3
3-3:
1.
2.
3.
4.
5.
6.
7.
8.

...

... ...
... ...

: (2554)

- 47 ...

...
15 1

...

- 48 Hidden Agenda

Hidden Agenda



Maximum Hidden Agenda

3.4 :




.. 2546

International Budget Partnership (IBP)

(NGO)
IBP Open
Budget Index
85 .. 2008 3-4

- 49 -

3-4: IBP

(Extensive)

(Significant)

(Some)

(%)
80%

61 % 80 %

41 % - 60 %

(Minimal)

21 % - 40 %

(Scant
or No)

20 %

: http://internationalbudget.org/

(Minimal)
IBP


IBP
(2553: 156 - 157)

- 50 -

6



Line
Item (PPBS)
40

Sector
3
1

Carlitz (2009)
IBP



6

www.internationalbudget.org
(Transparency Budget in Philippines)

- 51 -

Carlitz (Transparency Gap)

(Democracy Gap)
3.5 : ?
...



...
... ..
2502
(2547: 6)
... .. 2502

..




(2553: 164)
... .. 2502

7

(2553: 164) 4, 8, 9, 19, 21, 23, 24 27 ... .. 2502

4 1

- 52 -

-

Isaksen (2005)
(Macro Basis
for the Budget)
(Strategic PerformanceBased Budgeting System: SPBBS) .. 2546
(2547)

(Strategic Performance-Based
Budgeting System: SPBBS)

- 53

35% 17%

( 3-5)

3
1)


2)

3)

(2553: 167) ...
(2544 - 2549) 200%
1)
2)
...

...

60,000 SML


(
) (
)
1%

- 54 -

...




547
400 300 1,000
S Class

3-5:
.. 2541 2554

2541

( )
76,590

(%)
9.2

2542

78,311

9.5

2543

76,936

8.9

2544

86,912

9.6

2545

183,941

18.0

2546

148,134

14.8

2547

265,826

22.8

2548

250,190

20.0

2549

243,185

17.9

2550

197,651

12.6

2551

242,775

14.6

2552

254,583

13.0

2553

215,007

12.6

2554

265,763

12.2

: .. 2541 - 2554,

- 55 -

3-5 .. 2545 - 2549

.. 2547 .. 2552 - 2554
12 - 13%


... .. 2545 - 2549
(
) .. 2552
( 3-6)
3-6:
:
2545
2546
2547
2548
2549

11,650 12,800 11,984 11,242 13,035

2,000

9,400
19,100

(SML)

: .. 2545 - 2552,

2550

2551

2552

15,000

3,000

15,000

6,900

2,652

- 56 3-4: :
1.

2.

3.

.
4. 1 3
15
5.
: (...) (2553)

...

..
... .. 2553

2549
10
..
( , 28 2552)

..
... .. 2554
2 1).

2). ..

..
( , 7 2553)

- 57 -

3.6 :


.. 2549 8.1 .. 2549
1.68 .. 2554 2 3-2
3-2:
:
200,000

100,000
0

81,241 85,936
2548

2549

115,024
2550

143,519

170,157 154,032 168,501

2551

2552

2553

2554

: .. 2548 - 2554

(2552: 236) .. .. 2552

..

(.)

3-4 80,000
140,000

.

.. 2554 .. ..
10%

- 58 -

1.7 ..

.. ..

1.9
7,200 1,800
..
16
9


.
..
.
16

3.7 ... .. 2551

.. 2520

- 59 -

...


1.
2. ... .. 2551
3.
Foreign Military Sales (FMS) (Government to
Government: G2G)



... .. 2551
43

30

26

43 ... .. 2551


26 2

- 60 -

2544

19 2549 .
...
.. 2551

1/2554 26 2554
.. 2554 - 2563 Modernization Plan:
Vision 2020

2563
2% GDP

GDP
GDP

.. 2554 - 2563

332 1,307,731
301 770,392

- 61 -

157 497,358 62 440,074
48 325,523
.. 2549

GT200
Enstrom 480B
16 3-7
3-7: .. 2549

4 1.2

GT200
.. 2548

Sky Dragon

BTR 3E1
BTR 3E1

96
96


Enstrom 480B

16



: CNN GT200 , http://www.deepsouthwatch.org/node/706 ( 30
2555)
200 1.2 ! ,
http://www.prachachat.net/news_detail.php?newsid=1258352285&grpid=00&catid=no (
30 2555)

. 8 , www.isranews.org/southnews/scoop/38.../1650-qq-8.html ( 30 2555)
, http://www.thairath.co.th/content/pol/98437 ( 30
2555)

- 62

- . ,
http://www.manager.co.th/Home/ViewNews.aspx?NewsID=9530000115505 ( 30 2555)
,
http://www.manager.co.th/Home/ViewNews.aspx?NewsID=9530000115505 ( 30 2555)

- . , http://www.manager.co.th/Home/ViewNews.aspx?NewsID=9530000090054
( 30 2555)
. ., http://www.thaiday.com/Home/ViewNews.aspx?NewsID=9530000077296 (
30 2555)

4 ?,
http://www.matichon.co.th/news_detail.php?newsid=1279160046&grpid=&catid=02 ( 30
2555)
. . ,
http://www.matichon.co.th/news_detail.php?newsid=1279631595&grpid=00&catid ( 30 2555)

3.8

1.
... .
2.

3.

4.

.. 2549


5.

- 63 -

4

...
.. ... ( ... ) 2

... 3
( 105 ... )
1 ...
... 2
... ( )
..
... ..
3 ...
...
20 ...






...

...


(2544) 2
..

- 64 -

4.1 ...

...

4.1.1 ... 1
... 1



1. ...

2. ..

3.

1
( 2533: 38)

4.1.2 ...

... 1
2
... () ...

- 65 -

..
( 1 4
)8 (2541)

...






(
)
.. 2545 63
.. 2550 2551 35 43

.. 7
...
...

...
-
10-11
250-280 ( 2552)

- 66 -

-

... .. 2554



8 9 ( 26 )
3 ()














9

8
1. ...
2. ...
3.
4. 1 ()
5. 2 ()
6. 3 ()
7. 4
()
8. 5 ()

- 67 -

.. 2554 7
10
1.
2.
3.
4.

5. 5
6.
7.



1


.. 255010
.. ( ..
)
3 - 4 ( 2552: 120)


... 1


10

.. 2550 168


168

- 68 -

.. ..


..
-
..
..

..

..
2

.. ( 2540)
4-1: .. 2548 - 2552
:

1,200,000,000,000
2548
1,360,000,000,000
2549
1,566,200,000,000
2550
1,660,000,000,000
2551
1,835,000,000,000
2552
1,700,000,000,000
2553
2,070,000,000,000
2554
:

17,704,733,300 17,704,733,300
1.48
20,351,308,200 20,351,308,200
1.50
5,596,849,500
5,596,849,500
0.36
9,736,089,200
9,736,089,200
0.59
45,009,585,700 45,009,585,700
2.45
22,505,238,100 22,505,238,100
1.32
33,449,343,100 33,449,343,100
1.62

1
( )

- 69 -

.. 2550 2551


11
4.1.2.1

..
...


( )

...



( 2548, )

..
..
3

..
2549

[]
( 2550: 67)
11

2552

- 70 -

... 1
..





..

...

( 2544;
2546)

( 2545)
..



..
2550
... Hidden
Agenda

.. .. 3

1) .. 10 17
2552 ..

- 71
2


..




20,000



( 2552: 203, 208, )

2) .. 25 2552 ..
..

..
10,000
10,000 ..


10,000 20,000






( 2552: 209, 210, )

3) .. 27 2552 ..

- 72


30,000 10,000
..

..


( 2552: 232, )

...
..

..







..
..


..

- 73

..

(Interest
Groups)

( 2544: 45)

..

...

..
.. ()

.. 26
2552 (2552: 205)
..

(Line Item)

- 74 -

/

( 2550)
(2552: 203, 208)
4 2552

...
(Item)

80% Item

( )

(2551) ... .. 2552




300

... .. 2548 2552

( )
( )
(Lump Sum)
...
/

- 75 -

(
2546)

(Lump Sum) .. 2552

1) 15,026
2
(
.) 8,946
5,569
/

15,000
. 12,000
.
. 3,000
Lump
Sum

(.)



.

- 76

.


2) .. 2550
12 .. 2552
3,221

( )
3,500
Lump Sum 13

3)
3,577

1,280 6,000
700 Lump Sum

12

.. 2550 78

... .. 2550 7


13
3
1.
2.
3.

- 77 -

( ) ...


...
(2539: 28)



( 2540)
(2552)



..
2552 2 4-2
4-2: .. 2552

169,092

69,670

10
45
31
15

:

88

1,153

1,150

603

4.1.3 ... 2 3

- 78 -

2 ...



..


... 2
2 2 - 3
2
.. 2
..

3
...
...
3 ... 14



...
4.2 ...
...
20 ...
...
... (
14

.. 2550 168
105
...

- 79 -

) ...

... .. 2553 27

2-3







...

...
..
3

...

... ...

...

... 105

20

.. ...


...

- 80 -

... ..
(2552: 196)
.. 25 2552 ..







( )

...

- 81 -

5


...



(Budget Execution and Control)
(2543)




5
1. 15

2.
3.
4.
5.

(Public Procurement)



.
16
15

16
... .. 2542
46

- 82 -

.


.


2
1.
2.




(
5-1)
...




5

- 83 5-1:
.

1.

2.
3.
() 10 20
4. /
5.

6. 1


7.
8. 5

5.1 :

(Electronic Government Procurement: E-GP)




2 - 4 .. 2548 ( 1 .. -30 .. 2548)
6,449 96,618 89,798
E-auction 9,820
10.16% ( )

- 84 -

5-1
5-1: E-auction .. 2549 - 2552

( )
E-auction


()
( )

2549
20,698
223,031
210,690
12,341
5.53
2550
20,219
213,732
196,274
17,458
8.17
2551
20,834
329,007
307,998
21,009
6.39
2552
26,423
308,301
288,749
19,552
6.34

22,044
268,517
250,928
17,590
6.60
:
: E-auction 2
www.gprocurement.go.th

5-1
E-auction 17,590 6.6%

E-auction
E-auction

( 2553)

. 1
. .

.

1
.
http://procurement-oag.in.th/login .
.

- 85 -

.. 2543
5-2
5-2: 1 .

1

. ()
()
2543
28,529
242,414,392,152
2544
31,822
210,985,513,981
2545
37,355
301,244,747,269
2546
36,994
274,824,225,831
2547
39,509
484,716,928,822
2548
51,149
447,891,814,059
2549
57,811
783,011,643,752
2550
55,072
448,711,432,385
2551
54,394
395,512,612,316
2552
63,546
545,353,073,210
2553
70,344
553,081,035,878
: http://procurement-oag.in.th/cont/search/detail_cont.php
.

.


.
.
.. 2553 1 . 70,344
553,081,035,878
5-3

- 86 -

5-3: 1 .
.. 2553 (1 .. 2552 - 30 .. 2553)

1

. ()
( )

396
4,322,088,533

6,535
42,348,757,492

1,444
16,533,188,955

33
251,144,051

367
3,088,533,143

766
6,484,217,259

5,209
55,817,609,651

7,689
105,220,086,996

4,572
14,908,546,626

791
12,970,602,310

1,462
30,742,760,257

224
1,107,177,330

29,247
151,148,590,467

464
3,638,152,442

206
1,656,030,818

202
1,203,839,154

195
801,721,132

4,781
60,373,698,009

4,465
24,336,552,107

348
1,651,842,263

706
10,864,182,841

210
3,243,711,051

32
368,002,993

70,344
553,081,035,878
: http://procurement-oag.in.th/cont/search/detail_cont.php
.

5-3 .. 2553
1 . 29,247
1.5 .

- 87 -

100 1,000

(
)





2
1. (Cost of Being Audited and Caught)
(Initiated Cost)


(.) (...)
(DSI)
(...)

- 88 -

.. 2544- 2552

...

2. (Cost of Proceeding in the Court and

Jailed)

17



.. 2540 ...



(2553)
1 .. 2543 .. 2544
.. 2550
.. 2551 20









17

.. 2544 - 2546

.. 2550 - 2555

- 89 -

5-4: 100 - 1,000

1,000

100 - 1,000 1,000

()
()
2543
263
54,090,225,408
11
36,490,952,028
2544
170
41,058,354,874
16
23,434,402,351
2545
241
52,957,290,915
17
83,998,192,813
2546
210
53,388,733,167
18
66,126,364,763
2547
386
101,821,720,963
47
198,167,961,329
2548
433
107,733,062,833
32
107,967,931,582
2549
584
169,053,379,419
57
359,874,477,168
2550
401
104,022,725,804
30
98,889,089,966
2551
324
83,237,354,409
21
66,689,794,546
2552
427
103,753,286,080
24
138,781,873,709
2553
489
126,669,684,113
23
90,150,770,457

357
90,707,801,635
27
115,506,528,247
: http://procurement-oag.in.th/cont/search/detail_cont.php
.

5-4 100
1,000 357 9
1,000 27
1.15
100
(
)

- 90 -

. ...
100


. . .
1,000





1,000

1,000

(.)
(www.ect.go.th)
5,000



5-5


(2551)

75
75

75
() 36 13 () 6

- 91 -

5 3
13 2540
.. ..


2

( 2551)

2540

- 92 -

5-5: .. 2546

()

. ()

()
. ()
() ()

.. (1964)
. .

()
.

.
. .


()

()

. ()

. (1970)

- ()

: (www.tcijthai.com)
.. 2546 .. 2554 (www.ect.go.th)
:


( .)

- 93 -

5.2 :
(Public Procurement Audit)
.
.



. 3
1.
18
.. 2546
2.
(E-auction)

3.

18

... .. 2542
(1)
(2)
(3)
(4)
(5) (1) (2) (3) (4)
(6) .

- 94 -

.





5-6
5-6:

( )

( )
( )
()
( )
2545
72,998
2,893
705
na
na
2546
73,118
4,625
1,772
3,846
18,307.48
2547
71,285
2,945
1,146
1,398
18,139.08
2548
71,414
2,770
1,160
2,537
11,241.12
2549
71,562
4,198
738
1,717
6,566.86
2550
71,734
1,985
528
1,318
14,555.71
2551
71,787
2,551
952
1,108
26,417.69
2552
71,866
2,171
945
3,545
14,108.68
: . .. 2545 - 2552

(Ellicott)

- 95 -

.


5.3
.
. 44 - 46 ...
.. 2542

3
1.
...
...
.. 2542

2. 2
2.1
.. 2544 4
19
2.2
20
3.

19

(.) ..
2544 4
1 1 2 2 - 4 3 5 - 8
4 9 - 12 . 37 - 49
20
www.cgd.go.th

- 96 -

5.4
7 5-7
5-7:

1.

27

29 34

2.

3. : 100,000

: 100,000
2,000,000
:
2,000,000
: 100,000

:

(1)

(2)
:
2,000,000

19, 39
20, 40 - 43
21, 44 - 56
23 - 24, 57 - 58
26, 59

- 97

4. / /
/

: 100,000


- 50 /

- 50 100 /

- 100 /

- 25 /

- 25 50 /

- 50 /
:

5.
.
6.
-
-

-
- /
-
:

65 - 67

132 - 135
71
72 - 73
136
139
137 - 138

5-7

- 98 -

.
.


(Investigative Audit)



.



.

2
1.

2.

- 99 -

5-8:

:

2545
14
18
32
2546
12
15
27
2547
25
27
52
2548
45
7
52
2549
14
23
37
2550
84
16
100
2551
52
13
65
2552
40
3
43
: .. 2545 - 2552,

.
...


5.4.1



(
)

5.4.1.1
5.4.1.2
5.4.1.3

- 100 -

5.4.1.1


2
(1)




Post Tension
Table Form

.. 2543 ( . 2543: 50)
40,000

(2)

5-2

- 101 5-2:


() 7 2 2
()

.

2

(.)



.


: (2552: 119-120)

5-2
( )





5-2
(Bid Suppression)

- 102 5-3:
(.)
153,000 6

/


3


.

112,842,557
: (2554: 33)

5-3

(2549)

10%

- 103 -

15
30%
5.4.1.2

(TOR)

.
.
.

.
2537 ... 1 37 .
8
(
)
15% .
.

9 50


Factor F

- 104 -

.
8
(...)
5-9
5-9:

...

1.

2.

3.

4. 15%
.

5. VAT

6. VAT

7.

8.

9. 30%

10.
- ...
0.30
-

11.

12.
-

-
- Factor F


-

- 105
13.
-
/
-

-



14.
- (BOQ)


- (BOQ)


15.
- / /

16. Factor F
- Factor F
Factor F
- Factor F
Factor F

- Factor F /
Factor F
- Factor F Factor F

- Factor F Factor F

(Built in)

...

- 106

-

Factor F
: 8 (...)

...

- 107 5-4:
3
1
2 3
.
440,044,454.48
1.
... .. 2502
80,717,796.20 ..
2535
Detail Design (Shop Drawing)

69,864,108.48
2.
3 Factor F




160,277,166
3. - 3
Factor F
-
Factor F
2 206,807,180
4.
3 77
- 9

72 3,096,000
: (2554: 30-31)
: ...
( 51430603)

- 108 5-5:

(.)

.
(BOQ) BOQ
( )




.
2
. . .

: (2554: 32)

.
5-4 .
5-5


(2547)

.. 2521



.. 2543 (BOQ)
40,000 0.1%
.. 2541

- 109 -

21

22
...

.. 255423
103/7 103/8 ...
.. 2542
1.

2.

500,000



5.4.1.3 /


(E-auction)


.

21

0202/ 12 30 2541
1305/ 9628 20 2542
23
1 .. 2555

.
22

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( )

.
2546 . (
)

(.)
24



27
57 (6)

24

() 1305/ 1170 7 2543

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2542 ()


4 75 1 28.8




(
3 )



.. 2535 50 (6)


50,000,000
4 49,900,000

50 (6)
20 2
2 1



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: (2553)

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. .

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132 1
.
5
.





/

(Conflict of Interest)
5.4.2

29

34

- 113

..
abuse
..
30% 20% 10% ..

.. 2535
20

100 5-10

- 114 -

5-10: .. 2535

(1)

(2) ( 29)
( 31)
(3)
( 32 34)
(4) ( 37) ( 38)
( 15)
(5) ( 39
)
(6) (
43 50)
(7) ( 51)
( 52)
( 23(7) 24(5))
( 47)
(8)
50 ( 65 91) 25 ( 66)

(9)

(10) ( 68)
(11) 5% ( 142)
(12) ( 132 133)
(13) ( 134)
(14)
( 71 72)
(15)
( 136)
(16) ( 137 138)
( 140)
(17)

( 139)
(18) 1 . 30
( 135)
(19) (.)

(20) ( 15 15 145)

100,000,000

50,000,000

: .. 2535

- 115 -

.. 2535

5-11:

... ...

2545 1. 1.

.. 2539
5 2.

2.
28

10%
1

.. 2544 182
3.

4.

- 116

...

IAI
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(UH-1H)

...

3.

4.


5.




6.
2550



()

7.
2551 5.



Ground

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.
: ... .. 2545 - 2551
2546

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5-11 ...

.. 2545
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...
3 ...



157 ...
... .. 2542

.. 2549

(.)
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16 9 25 . 24
... 8
5-12

25

...

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5-12:
.

() (.)


(TAGS)
(TOR)

(.)


(.)
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Venture

() 6CI4500016 22 2550 ..
13,696,000
.


() ...
..
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5 8
2,651,481,500

.





4 ()



4 ( 2)



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(
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( 9)

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.


()

...

.. 2542

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...






(CTX)







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..2542

: ... 2552 2553

5-12 .. 2549


.
...

- 120 -

...

5.4.3
.. 2535




5-13

- 121 -

5-13:
/
1.

2.

3.

4. E-auction

1.

2.

1.

2.
3.
1.
2.
1.
2. ()

1.
2.

1. /


2.

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5-13
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.. 2535
26
...
.


.
2,000,000


5-1:

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26

.

0205/ 193 13 2554

- 123 -

(E-auction)


E-auction
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E-auction
E-auction 40
Username Password
G procurement (www.gprocurement.go.th)


IT



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. TOT IP Address


Username Password
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2
Fax
User name Password Username Password
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- 124

E-auction

Username Password

2.









(Bid Rigging)


(Market Allocation)
(Bidding Ring)

(Sub-contract Bidding)
(Bid Suppression)
(Complementary Bidding Phony Bidding)

(Bid Rotation)

- 125 -

...
.


3.



()
.. 2535
.. 2549

(TOR)

5-7:

()




(BOQ)



386,000,000
: (2554: 23-24)

- 126 -

5.4.4 /
/ .. 2535
2 1)
2)


27


1.

2. 1 .
3.
4.
5.





.

27

1305/ 5855 11 .. 2544 3

5

- 127 -

Strength Test 28

(
)
.. 2535


(Accountability)

- 128 5-8: (Ellicott)

2540
3
(Tender Boat) 49.40
540
24 2542


6 30 2540
7.4 15% 2 3
6.679 4
11.13 5 8.9 6
4.45
2
(Main Engine)

4
3 6 3
5

3
1. 9%
2. 6%
3. 5%
20 2542
6.679
15 2544

... 7

: ... 2545
:
5

- 129 -

5.5

1.

2.
2.1 /

2.2

2.3 /
2.4 Eauction
Username
Password E-auction
2.5


2.6

2.7

- 130 -

6

(Red Flags)
(Corruption
Risk Index: CRI)
Kalnins (2005) Kenny Musatova (2010) Transparency International
(2006) Ware (2007) World Bank (2007)
4
6-1:

(CRI)

6.1
(Corruption Risk Index: CRI)
22 2551
/
2
2


3
) (Key Risk Area)
) (Political Risk)
) (Negotiation Risk)

- 131 -

8
) (Public Accountability)
) (Public Participation)
) (Responsiveness)
) (Rule of Law)
) (Virtue)
) (Transparency)
) (Equity)
) (Value for Money)

3 8


( 6-2)
(CRI) 2
(1) (Project Risk: )

(2) (Red Flag Scores: RFS)

28 5
(RF1) (RF2)
28

(Corruption Measurement)

- 132 -

(RF3) (RF4)
(RF5)

CRI = RFS
RFS = RF1 + RF2 + RF3 + RF4 + RF5

(1)
(2)

(1) 2
()
(RFS) (2)
6-2:
CRI

6.1.1
(Project Risk:
) (2543)

- 133 -

(
) (
)


8
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)

5 1 5
( )

( 6-1)

- 134 -

6-1:
1.

2.

3.

4.

5.

6.

1.1
1.2

1.3

1.4

1.5

2.1
2.2 5
Joint Venture Consortium
2.3 5
Joint Venture Consortium

3.1 10
3.2 10 100
3.3 100 500
3.4 500 1,000
3.5 1,000

4.1 3
4.2 3 5
4.3 5

5.1
5.2 10
5.3 11 - 30
5.4 31 - 50
5.5 50
(Feasibility Study)
6.1
6.2

1
2
3
4
5
1
3
5

1
2
3
4
5
1
3
5
1
2
3
4
5
1
3

- 135

6.3
5


7.
7.1
1
7.2
3

7.3
5


8.
8.1 . ...
1

8.2 . ...
3

8.3
5

(Project Risk: )
8
6.1.2
6.1.2
(Red Flag
Scores in Budget Process)


( Checklists)
(Best Practice)

3
(1)
(2)

- 136 -

(3)
4





1
0
( 6-2)
6-2:
(Red Flags)
1. (Budget Preparation)
1.1

1.2
(/) (
/)
1.3

1.4

1.5

1.6

1.7

- 137 (Red Flags)

1.8

1.9 /

1.10

2. (Budget Adoption)
2.1
()
2.2
..

2.3

3. (Budget Execution)
3.1 (TOR)
3.1.1

3.1.2

3.1.3
( 2 )
E-auction

Turn-key

3.1.4

3.1.5 (Technical Specifications)

3.1.6
( / )
3.1.7

- 138 (Red Flags)

3.1.8
(TOR)
3.2 ( )
3.2.1

3.2.2

3.2.3

3.2.4
3.3
3.3.1

3.3.2

3.3.3
3.3.4
3.3.5
3.3.6 (Time Lag)

3.3.7
3.3.8
3.4 /E-auction /
3.4.1 /

3.4.2

3.4.3
/

- 139 (Red Flags)

3.4.4 /
/ (Bid Suppression)
3.4.5
1% 3% 10%


( )

3.4.6
(Sub-contract Bidding)
3.4.7 (Bidding
Ring)
(Bid Rotation)
3.4.8 /
3.4.9

3.4.10

3.4.11

3.4.12

3.4.13 /

3.4.14 /
( )
3.4.15 / /

(Phantom Bidding)
3.4.16 /E-auction
3.5
3.5.1

- 140 (Red Flags)

3.5.2

3.5.3 .
3.5.4
3.5.5


3.5.6
( )

3.5.7
/
3.5.8
3.5.9 K

4. (Control, Audits and Oversight )

4.1

4.2


4.3 (Whistleblowers)
4.4

4.5

4.6 (
)
4.7
5.
5.1

- 141 (Red Flags)

5.2
/
/
: 1
0

(Red Flag Scores: RFS)

5 29 RFi i RF1
1 ( )



6-3

29

(2) RFS = RF1 + RF2 + RF3 + RF4 + RF5

- 142 -

6-3:

1.
2.
3.
4.

0.25
0.10
0.55
0.05

5
0.25
0.10
0.60
0.05

5.
0.05

1.00
1.00
: 5

( ) 5 (
0.05) 3

RFS (2)
RFS (3) (4)

RFS = 0.25RF1 + 0.10RF2 + 0.55RF3 + 0.05RF4 + 0.05RF5

RFS = 0.25RF1 + 0.10RF2 + 0.60RF3 + 0.05RF4

(3)
(4)

(
)

(Corruption Likelihood) 6-4

- 143 -

6-4:
CRI

0.00 1.99

2.00 3.99

1



4.00 5.00

Green Flag

Yellow Flag

... .

Red Flag

... .

6-4 CRI 3
1. CRI 0 - 1.99
2. CRI 2.00 -3.99
1

3. CRI 4.00 - 5.00


CRI

CRI 0 - 1.99
... . (Green Flag)
CRI
(Yellow Flag)

- 144 -

(Red Flag)

CRI (Warning Signs Red Flags)

30

(Sik 2002: 91)
(Likelihood
Probability) (Kalnins 2005)
(Not a Sure Sign of Corruption) (Guidelines)



( )
2
(Kenny Musatova 2010)
1. False Positives

2. False Negatives


(Second Look)
(CRI)
(Red Flag)

30

(Hotlines)


(Whistleblowers)

- 145 -

6.2 :
( )

()
23,000
1,785,000 /


.. 2542 ...
5 ( .. 2542 - 2547) 36 4


2


6.2.1
4

... 8 2554
(
2554)


.. 2546 ( 1 2546)

( 2554)

- 146 -

1. (Budget Preparation)

1)
( ) (Asian Development Bank: ADB)



2
1,550
350
13,611.9 17 2538
6 2539
( )


(TOR)
1,550 1,900 (1,550 + 350 )
1,600



2) 2


2



.. 2538 ...
.. 2535

- 147 -

2. (Budget Adoption)

( )


1) 12 2539
( .. 2540 - 2545) 12,704.40

10,144 2,722 12,866
18,462 4,493 22,955
2) 13 2540


2/2540 17 2540

3) 11 2540


25 2540

2/2540 17 2540 ()



3. (Budget Execution)


1)
(Turn-key)

- 148 -

Turn-key
(Outline)
2)
NVPSKG31

3) 9, 11, 12

( 22)





NVPSKG
4) 51


(Asian Development Bank:
ADB)
Commitment Charge 0.75
ADB
5)


(TOR)
NVPSKG ( )
31

N ( ),
V , P , S (1979) , K
, G

- 149 -

6)

7)


5 2540 ()

8)

9)

NVPSKG

10)
NVPSKG

(OPCO) OPCO 300,000 1
( 100 )
OPCO

4. (Control, Audits and Oversight)

- 150 -

/ 3
2
20 2541 1,956.6
1,044.6

( )



...
...


K
K


6.2.2
(CRI)

(Project Risk: ) (Red Flags Scores:
RFS)
6.2.2.1
8 (
1)
() 6-5

- 151 -

6-5:

1.
2.
3.
4.
5.
6. (Feasibility Study)
7.
8.

()

2
5
5
5
5
5
5
5
4.62

6.2.2.2


(4) (
2)
(RFS) 6-6

- 152 -

6-6:

1.
0.80
2.
0.67
3.
0.65
3.1
0.750
(TOR)
3.2
1.000
3.3
0.125

3.4 /E-auction /
0.500

3.5
0.890
4.
0.86
:

6-6
(4)
RFS
RFS

=
=

0.25(0.80) + 0.10(0.67) + 0.60(0.65) + 0.05(0.86)

0.7

RFS ( 0.7) ( 4.62)

(CRI) CRI 3.23
6-4 2
(2.00 - 3.99)

()
(RFi)

- 153 -

(CRI)
6-7
6-7: CRI

1.
2.
3.
3.1

(TOR)
3.2
3.3

3.4 /
E-auction /
3.5
4.

(RFi)

()

0.80
0.67
0.65

CRI

3.70
3.10
3.00
0.750

1.000
0.125

0.86

3.47

4.62
0.58

4.62

0.500

2.31

0.890

4.11
3.97

6-7 CRI

CRI ( 3.97)


. .

()

- 154


.. 2543
(
1 2546)

6.3
(Corruption Risk Index:
CRI)

.


46 ... .. 2542
.
.


32 .
.
.
32

(Conflict of Interest)
Office of the Auditor General of Canada
(Performance Audit) (Managing Conflict of Interest) 5


(
http://www.oag-bvg.gc.ca/internet/docs/parl_oag_201010_04_e.pdf)

- 155 -

12
2 33

(Preventive Audit) (Proactive
Audit)
.. 2542
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.


.
CRI
.





( 6-3)

33

2552 282

- 156 -

6-3: CRI
. CRI

CRI

- 157 -

7





7.1


7.1.1
7.1.1.1

2
1)

2)

7-1:

- 158 -

7.1.1.2

7.1.1.3 (Pork-barrel
Politics)


Isaksen
(2005)







... .



7.1.2
7.1.2.1
... ()
7.1.2.2 ...
( ) (Line Item)

7.1.2.3
..
7.1.2.4
(Informal Rule)

- 159 -

Lump Sum


1.2.5

1.2.6
1.2.7 /


..



7.1.3
7.1.3.1
1)
2)
7.1.3.2 /
1)
E-auction
2)
3) /

4)

5)

7.1.3.3 /

4

- 160 -

1)
(Subcontract)
2)
3)

4)

7.1.3.4
1)

2) /

7.1.3.5
1)

2)

3
3

- 161 -

7-2:

7-2

1.


(Strategic Performance-Based Budgeting)
(
)
(Line-item Budgeting System)



2.
... ..
2539 4
... .. 2542
.. 2535 .. 2549
... .. 2542 ...
.. 2542

- 162 -

.. 2544 7-3

7-3:

3.



2

1) (Law Enforcement)


2) ... .. 2551
2,226 ( 8,273 ) 27%
6,047 ... 56 ( 8,273 )
0.687% ...


3
2

- 163 -

7.2



... .


Klitgaard (1998)34
+ -
7-4: Klitgaard

Klitgaard


7.2.1
... .. 2539
( ... .)


34

C = M + D A ( Corruption = Monopoly + Discretion Accountability)

- 164 -

... .. 2539
( )
( )






... .

...










7.2.2
1) (Corruption Risk Index:
CRI) CRI


.

- 165 -

. 1,000
CRI (
.. 2542 39 (2) () .
) .
CRI
.






.


2) (Key Performance Indicators: KPIs) .
1,000
1,000 ( 27
.. 2543 - 2553)
7.2.3
1)


(Value for Money)

- 166 -

2) 1,000

3)

(eGovernment Procurement: e-GP) (Government Fiscal Management
Information System: GFMIS)




4)
...

7.2.4 ...
1) (Leniency
Program)
...
35
...
2) ...

35

.. 2542 ( 2)
.. 2554 103/6

...
...

- 167 -

7-5
7-5:

(
)

- 168 -

Adams, G. 1981. The Iron Triangle: The Politics of Defense Contracting, Council on Economic Priorities.
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Harris, J. Hunter C. M. Lewis ( ), The New Institutional Economics and Third
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Hope? Crime Law and Social Change 49:119 138.
Mauro, P. 1998. Corruption and the Composition of Government Expenditure. Journal of Public
Economics 69: 263-279.

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North, D. C. 1994. Economic Performance through Time. The American Economic Review 84 (June): 359
- 368.
. 1997. Prologue, J. N. Drobak J. V.C. Nye ( ), The Frontier of the New
Institutional Economics. San Diego: Academic Press.
Rose-Ackerman, S. 1997. The Political Economy of Corruption, K. A. Elliott ( ),
Corruption and the Global Economy. Washington: Institute for International Economics.
Sik, E. 2002. The Bad, the Worse and the Worst: Guesstimating the Level of Corruption, S. Kotkin
A. Sajo ( ), Political Corruption in Transition: A Sceptic's Handbook. Budapest:
Central European University Press.
Tanzi, V., H. Davoodi. 1997. Corruption, Public Investment, and Growth, IMF Working Paper No.
97/139.
Transparency International. 2006. Handbook for Curbing Corruption in Public Procurement. Berlin,
Germany: Transparency International.
Ware, G. T., S. Moss, J. E. Campos, G. P. Noone. 2007. Corruption in Public Procurement: A
Perennial Challenge, J. E. Campos S. Pradhan ( ), The Many Faces of
Corruption: Tracking Vulnerabilities at the Sector Level. Washington, D.C.: The World Bank.
World Bank. 2007. Corruption Warning Signs: Is Your Project at Risk? Good Practices in Latin America
and the Caribbean 1 (1).
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: .. 2542 - 2544.
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- 170 -

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2555. http://www.supremecourt.or.th/file/criminal/new%203.pdf.
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- 173 -

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- -

1:

1.

1.1

1.2

1.3

1.3



1.3

2.
2.1

2.2
5
(Joint Venture)
(Consortium)
2.3
5
(Joint Venture)
(Consortium)
3.
3.1 10
3.2 10 100
3.3 100 500
3.4 500 1,000
3.5 1,000
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23,000
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2
3

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3

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1
2
3
4
5
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4.2 3 5
4.3 5

5.

6.

5.1
5.2 10
5.3 11 - 30
5.4 31 - 50
5.5 51

(Feasibility Study)
6.1
6.2

6.3

5
2541
2547

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3
5

1
2
3
4
5

1
3

(Feasibility
Study) 3 ,
,
13
2

(
)



2538 ...
.. 2535

7.1
7.2


7.3



8
8.1 .
...

8.2 .
...


8.3

7.

1
3

- -

2:


(Red Flags)
1. (Budget Preparation)
1.1



1.2

(/
) (/)
1.3

1.4

1.5

1.6

1.7

1.8

...

2
0

1
1

...

2/2540 17 2540
()

-
(Red Flags)

1.9
/

1.10

2. (Budget Adoption)
2.1
(
)
2.2
..

2.3

8/10

(Turnkey)



2540 - 2544
2540 - 2545





5 2540
()



... 11 2543

0.80

-
(Red Flags)

3. (Budget Execution)
3.1
(TOR)
3.1.1

3.1.3

3.1.3


( 2 )
Eauction


( Turn-key )
3.1.4

3.1.5
(Technical Specifications)

2/3

0.67

0
1

(Turn-key)

5 2542
...


11 2543

...

0302/5110 5113 30 2539

(TOR)
18 19


7 2539
(First-stage Tender)
2
NVPSKG



9
350

-
(Red Flags)

3.1.6

( /
)

3.1.7 /

(

9, 11,
12




NVPSKG



6 2539




TOR
1,550
1,900 (1,550 + 350 )
1,600


20 2540


NVPSKG 1 2540

NVPSKG
.. 2535 51



TOR

NVPSKG

-
(Red Flags)
)

3.1.8
TOR

3.1
3.2 (
)
3.2.1

3.2.2

6/8

0.75

3

2
2546

550,000

950

12 2539

.. 2540 12,704.40
( 2540 - 2545)

10,144
2,722
12,866 18,462
4,493
22,955

3.2.4

4/4

TOR

3.2.3

3.2

1.00

-
(Red Flags)
3.3

3.3.1
(

)
3.3.2

3.3.3

3.3.4

3.3.5

3.3.6 (Time Lag)

3.3.7

3.3.8
3.3
3.4 /E-auction
/
3.4.1
/

3.4.2

3.4.3

/
3.4.4 /

/ (Bid
Suppression)

0
0
0
0
0

1/8

0
0.125

NVPSKG

-
(Red Flags)
3.4.5

1% 3%
10%

( )

3.4.6

(Sub-contract Bidding)
3.4.7
(Bidding Ring)


(Bid Rotation)
3.4.8 /

3.4.9

3.4.10

3.4.11

3.4.12

NVPSKG

1
0

TOR

NVPSKG
NVPSKG (
)

-
(Red Flags)
3.4.13 /

3.4.14 /
(

)
3.4.15 / /


(Phantom
Bidding)
3.4.16
/E-auction
3.4
3.5
35.1

NVPSKG
(.
) (. )
(. )
(. )
(
(2551))

(

)


0

8/16

0.5

3.5.2


3.5.3 .

3.5.4

3.5.5

(OPCO)

20 2540


0

( )

-
(Red Flags)
3.5.6


( )

3.5.7

/

3.5.8

3.5.9 K
()

(
1 (2546))

AMS

(
1 (2546))



(
1 (2546))
K
(
1 (2546))

3.5
4. (Control,
Audits and Oversight )
4.1

8/9

4.2

4.3
(Whistleblowers)

4.4

4.5

0.89

2544
4

(
1 2546)

-
(Red Flags)

4.6
( )

4.7

4
5.

5.1

(

)
5.2


/
/

6/7

0.86

(ADB)

- -