In a concerted effort to enhance transparency and accountability within Thailand's Buddhist temples, the Office of National Buddhism (ONAB) has issued stringent directives for temple financial management, while the National Anti-Corruption Commission (NACC) has proposed comprehensive anti-corruption measures targeting temple funding. These initiatives come amid ongoing concerns about financial misconduct and ethical breaches among some monastic figures.
On July 19, 2025, Thai PBS reported that ONAB emphasized the urgent need for all temple abbots nationwide to comply with the Sangha Supreme Council's Resolution No. 495/2568. This resolution outlines strict guidelines for the opening and management of temple bank accounts, as well as the preparation and submission of detailed financial reports.
According to the resolution, temples must open bank accounts exclusively with banks located in the same province as the temple. The account names are to be standardized as "Money of Wat [Temple Name]" or simply "Wat [Temple Name]," explicitly forbidding any individual's name from being appended to the account title. This measure aims to prevent the misappropriation of temple funds by limiting personal control over accounts.
Furthermore, the resolution mandates that at least three authorized signatories be designated for withdrawals or check payments: the abbot, a legally appointed lay trustee, and a third person deemed appropriate by the abbot. Importantly, any withdrawal or payment requires the signatures of two of these three individuals, with the abbot’s signature being compulsory. Withdrawals must be conducted using the bank’s withdrawal slip and the temple’s bank passbook, which must be securely stored at the temple to prevent loss or tampering.
Temples are required to maintain monthly income and expense records, summarizing these into annual reports covering January through December. These financial statements must be submitted to ONAB or the respective provincial ONAB office by January 20 of the following year, with copies retained on-site for potential audits. Additionally, temples must prepare monthly balance reports reflecting cash, checks, and bank deposits under the temple’s name, following the same submission and retention protocols.
Recognizing the benefits of modernization, ONAB encourages temples to adopt electronic donation systems (e-Donation) to accurately record and manage contributions. This move is expected to increase transparency and facilitate easier tracking of funds.
ONAB is tasked with developing standardized formats for financial reporting and providing guidance to temples to ensure compliance. Supervising Sangha officials are responsible for monitoring these financial practices, conducting inspections, and reporting findings to the Sangha Supreme Council. Non-compliance is considered a violation of monastic ethics and is subject to penalties.
Meanwhile, the National Anti-Corruption Commission (NACC) has stepped up efforts to combat corruption related to temple funding. On July 18, 2025, Isranews reported that the NACC submitted a set of three key recommendations to ONAB aimed at preventing corruption in the management of temple financial support budgets.
These recommendations stem from a 2020 proposal submitted to the Cabinet under Section 32 of the Organic Act on Anti-Corruption B.E. 2561 (2018). The proposal sought to enhance transparency and prevent fund leakage across three major budget categories: temple restoration and development, Buddhist propagation, and Pali studies education.
The first recommendation calls for the establishment of a centralized digital database managed by ONAB. This database would consolidate essential information about temples, including their basic data, budget allocations, financial status, religious institutions, Pali study schools, and monk populations. The existing paper-based records are to be digitized, enabling real-time data access through web-based platforms or mobile applications. Public access to this information would promote greater transparency and accountability.
The second recommendation emphasizes rigorous reporting standards. ONAB is urged to enforce strict adherence to ministerial regulations and Sangha Supreme Council resolutions concerning temple income and expense accounts. Clear manuals and standardized guidelines for budget usage and disbursement must be developed. Furthermore, ONAB should provide training and support to temples and budget recipients, while publicly disclosing monitoring and evaluation reports to ensure oversight.
The third recommendation focuses on whistleblowing mechanisms. The Anti-Corruption Operations Center within ONAB is tasked with promoting and supporting whistleblowers, educating officials about their rights and procedures under relevant laws, including protections for those reporting corruption. The center should establish efficient channels for receiving complaints from monks and the public, with clear and prompt processes for handling grievances.
Throughout fiscal year 2024, the NACC coordinated closely with ONAB, conducting workshops and developing an implementation plan to drive these anti-corruption measures forward. The NACC continues to monitor and evaluate progress to ensure tangible results.
Adding to the backdrop of these reforms, recent police statements have sought to quell rumors implicating senior monks in new corruption or misconduct cases. NBT Connext reported that Pol. Gen. Jarunkiat Pankaew, Deputy Commissioner of the Central Investigation Bureau, addressed circulating speculation about high-ranking monks allegedly involved in disciplinary violations.
Pol. Gen. Pankaew clarified that while there are ongoing investigations involving monks with higher ecclesiastical ranks than those in the infamous "golf cart case," these cases pertain to monks in provinces outside Bangkok and are unrelated to the previous scandal. He urged the public to refrain from spreading unverified information that could harm reputations, emphasizing the need for thorough fact-finding before disclosing details.
He also noted that the Center for Buddhist Support has received hundreds of complaints concerning monks, which are currently being reviewed. It remains uncertain if these will lead to further revelations connected to the earlier case.
Together, these developments reflect a concerted push by Thailand’s religious and governmental authorities to restore trust and integrity within the Buddhist monastic community. By implementing rigorous financial controls, embracing digital transparency tools, and fostering anti-corruption culture, the Office of National Buddhism and the National Anti-Corruption Commission aim to safeguard temple assets and uphold the sanctity of religious institutions.
As these reforms take root, the vigilance of supervising officials and the cooperation of temple leaders will be crucial. The path toward greater accountability may be challenging, but it is essential for preserving the public’s faith in Thailand’s revered Buddhist traditions.