Legal gaps in the supervision of Thai temple property and guidelines for reforming the monk inspection system

Abstract

This study investigates the legal gaps in the governance of temple assets in Thailand, focusing on the authority of abbots and lay administrators (waiyawachakorn), and the structural deficiencies that allow unchecked use of temple funds. It aims to analyze the weaknesses in current legal frameworks and propose legal reforms to enhance financial transparency and accountability within Buddhist temples. The research employs qualitative methods through documentary analysis. Findings reveal that existing legislation, particularly the Sangha Act B.E. 2505, lacks clear provisions on mandatory accounting, financial reporting, or external audits. This legal ambiguity allows abbots to exercise absolute control over temple finances without effective oversight. At the same time, the role of waiyawachakorn lacks legal authority to monitor or intervene in financial decisions. Furthermore, there is no centralized or standardized regulatory body to ensure compliance or conduct financial audits of temples.The study proposes three levels of reform: (1) amending existing laws to mandate financial disclosure and accounting obligations for temples, (2) establishing an independent agency to audit temple finances and investigate suspected misuse, and (3) developing participatory oversight mechanisms at the community level to create internal checks and balances.