Thailand's Ministry of Finance has issued formal guidelines allowing state agencies to reserve 2026 budget funds for carryover spending (without spending limits) when binding contractual obligations exist. Agencies must document reserves through the New GFMIS Thai system and complete the process by end of September 2026. This enables continuous budget circulation while ensuring compliance with the 2018 Budget Procedure Act—relevant for government contractors and project-dependent SMEs managing cash flow with public sector clients.