BUDGET ADMINISTRATION FOR SCHOOLS UNDER BUENG KAN PRIMARY EDUCATIONAL SERVICE

Abstract

The objectives of this research were to study the current state and problems of the budget and to
gain guidelines for developing the budget management of schools under Bueng Kan Primary
Educational Service Area Office. Obtained through purposive sampling, the samples consisted of 249
respondents. The 5-level rating scale questionnaire with the reliability of 0.85 was used as a study
tool. The statistics employed for data analysis were percentage, mean and standard deviation. These results of the study were found: 1. The budget management condition was at a high level. Of all aspects, the financial administration got the highest mean while the account administration and the upply/procurement and the asset administration gained the second highest mean. However, resources muster and educational investment contained the lowest mean. 2. Regarding the budget administration problems, it was found that the school's SWOT analysis which was also employed for the budget planning was vague. Likewise, the financial tasks were not run and finished at the due dates or right time. Moreover, the internal school auditors were not given
their indepence/full authority to perform their jobs. The schools did not have any plans for raising or mustering educational fund/resources. Schools’ supply/procurement and assets were not systematically administrated. Schools’ budget was not spent in compliance with the financial/budget plans. The financial paperwork/records was/were not orderly filed/ kept. 3. These guidelines on budget administration development were given: the administrators should motivate the personnel to seriously act and bring the plan into practice, the personnel who take charge of the the internal audit should be allowed to examine every aspect and they should work systematically using the participation or Buddhist monk robe’s offering principles, knowledge body of
supply/procurement and assets development, finance, and accounting should be promoted and instilled in the personnel who are in charge of these jobs.