Community Sangha Supreme Council Introduces Strict New Measures to Oversee Temple Finances

[Georgealbert]

 

Picture courtesy of Khaosod.

 

The Sangha Supreme Council (SSC) has approved sweeping new regulations aimed at improving transparency and accountability in the financial management of temples across Thailand. The measures include mandatory banking procedures, monthly financial reports, and strict oversight to prevent misappropriation or loss of funds.

 

The announcement was made following the SSC’s 16th meeting of 2025, held at Wat Bowonniwet Vihara in Bangkok. Mr Chatchaphon Chaiporn, Acting Director of the Secretariat Office of the Sangha Supreme Council and an expert in Buddhist academic affairs, detailed the new policies.

 

Key Regulations for Temple Bank Accounts

 

The new framework establishes clear rules for the opening and management of temple bank accounts:

 

1. Accounts must be opened only with banks located in the same province as the temple.

 

2. Account names must clearly indicate temple ownership, using formats such as “Funds of Wat…” or “Wat…”. Names must not include personal identifiers (e.g. “by Mr…”).

 

3. Each account must have at least three authorised signatories, including the abbot, an appointed temple steward (waiyawachak), and another person deemed suitable by the abbot.

 

4. Withdrawals must be co-signed by two out of the three authorised persons and must always include the abbot’s signature.

 

5. Only official bank withdrawal forms and passbooksmay be used for all withdrawals.

 

Temples are also required to safeguard all financial documents in secure locations to prevent loss or tampering.

 

Monthly and Annual Reporting Requirements

 

Temples must now keep detailed accounts of all income, expenditure, and remaining funds, with the following additional obligations:

 

• Monthly financial summaries must be compiled and submitted annually (covering January to December) to the National Office of Buddhism (NOB) or the Provincial Office of Buddhism by 20 January each year. A full copy must be retained at the temple.

 

• Monthly closing balances must include cash, cheque holdings, and bank deposits for all temple accounts.

 

• Temples are encouraged to adopt the NOB’s standardised accounting system. If adopted, this replaces the need for manual reporting, though final reports must still be submitted annually.

 

Digital Donations and Enforcement

 

Temples are also urged to adopt the e-Donation system to digitise donation tracking and improve transparency. Abbots are expected to comply with these new standards, under close supervision from their respective ecclesiastical superiors.

 

Failure to comply may result in disciplinary action for breaching monastic administrative conduct, with penalties under relevant religious and civil laws.

 

To support implementation, the NOB will provide official templates for income and expenditure reporting, along with training and guidance. Coordination with agencies such as the Office of the Auditor General, provincial auditors, the Royal Thai Police and the Anti-Money Laundering Office may also be undertaken to facilitate inspections and audits.

 

The new policy is set to take effect from 1 October 2025.

 

The initiative marks a significant move towards financial reform within Buddhist institutions, amid increasing public scrutiny over temple management and calls for greater accountability.

 

 

  Adapted by ASEAN Now from Khoasod 2025-06-22

 

 

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