..., an index for the BAC is constructed by including OECD budgetary data from three dimensions: reliability of projections, openness to legislative scrutiny and transparency. The proposed BAC index is validated by checking that larger values of the index are associated with the higher fiscal discipline scores...

.... That is: the account must be publicly accessible, timely, reliable and adequate. This paper evaluates the 2016 annual reports of the Thai Central Government departments against these aspects in tandem with the reporting regulations. Findings The results show that reliability and timeliness of annual report...