The objective of this study was to investigate factors related to budgeting in 2014 fiscal year: a case study of OTEPC. The samples were chief executive officers heads of the departments and 80 officers who were responsible for the project. A questionnaire was administered as the research instrument to collect data which were analyzed by percentage and Pearsons correlation. The findings were as follows: (1) In terms of personal factors it was found that most of them were female who were above 51 years old. They had master degrees and were in charge of heading the team as well as being the team staff with lower than six years experiences in handling budgeting tasks and had 30001 – 40000 baht salaries. (2) The relationship between handling budgeting study of OTEPC projects processes activities and achievements were in high level especially when the chief executive officers work agreed with the governmental policies followed by their legal exercises in relation with their decision making and officials’ participation which connected to those decisions. The government policies and its law exercise demonstrated low relationship as well as the governmental law exercise and the officials’ participation respectively.