Assisting Flood Victims Through Budget Allocation Under Emergency Measures, Central Budget Items for Contingency Reserves, and Advance Funds to Aid Disaster Victims in Emergency Cases

Abstract

This academic article employs a systematic literature review method to study approaches to assist flood victims using two types of central budget funds. These are: 1) emergency and necessary advance payment items approved by a Cabinet resolution, and 2) ad hoc appropriations for assisting disaster victims in emergencies. These financial instruments are used in emergency circumstances under the relevant legal framework in Thailand and are examined through case studies of flood situations. The article compares the issues, obstacles, and efficiency of fund disbursement for both types, leading to an analysis that proposes solutions for operational problems and strategies to reduce the financial burden of using central budget funds in emergencies. The study’s findings indicate that the central government should improve the assistance process to minimize delays and prevent corruption, establish clear and transparent criteria so that the public can verify eligibility for aid via a centralized application or website, and adopt the PromptPay system for disbursements related to ad hoc appropriations instead of traditional methods.Regarding long-term strategies to reduce the financial burden of using central budget funds in emergencies, the study found that collecting earmarked taxes for disaster prevention and mitigation, developing and promoting an insurance system, urgently decentralizing fiscal authority to local administrative organizations, creating sustainable infrastructure to prevent floods, and implementing community-based disaster risk management are key factors in reducing the country’s emergency budget burden and ensuring sustainable disaster prevention and mitigation.