Development of Budgeting Management Guidelines in Schools under Udon Thani Primary Educational Service Area 4

Abstract

This research aims to 1) study the current condition of budgeting management in schools under Udon Thani Primary Educational Service Area 4 2) to study problems on budgeting management in schools under the Office of Udon Thani Primary Educational Service Area 4 3) to compare budgeting management in schools under the Office Udon Thani Primary Educational Service Area 4 regarding size and location and 4) to suggest guidelines for budgeting management development in schools under Udon Thani Primary Educational Service Area 4. The study focused on 156 schools and 224 people as a sample group. The sample group composed of 112 school directors and 112 budgeting directors is from stratified random sampling. Research tools used for collecting data in this research are questionnaire and interview for 9 specialists. The collected data was analyzed by using content analysis, frequency distribution, percentage, average, standard deviation and data analysis. Moreover, t – test was used to compare the differences of internal control management regarding budget in basic schools regarding school size.

Research findings are as follows: 1. Overall condition of internal control administration regarding budget of small schools was found with high level of action (x̄ = 3.89). The first 3 highest budget planning (x̄ =4.33) asset management (x̄ = 4.16) The major source of internal audit (x̄ = 4.07) the financial statements and results of operations (x̄ = 3.94) cost of production (x̄ = 3.84) and with the lowest level, namely the system. 2. The differences between small and large schools regarding operating condition of internal control administration in budget were found with statistical significance at the level of ‘.05’ in budget planning, unit cost calculation, financial management and budget control and internal control. Besides these, there was no other difference found. 3. Guidelines for budgeting management development in schools under Udon Thani Primary Educational Service Area 4 are ; (1) In terms of internal control environment, administrators should explain details on administrative structure and chain of command to all staffs and also behave as a good role model for all staffs. (2) In terms of risk management, an organization’s missions and objectives should be set. All parties should be encouraged to take part in task and problem analysis in order to conduct risk assessment together. People in charge of each activity should be assigned to do performance report after finishing activities. (3) In terms of control activities, clear assignment should be provided for all staffs. (4) Information and communication system regarding internal control should be up-to-date and efficient. Meetings should be held regularly to discuss and share information and news about internal control and performance report should be provided to related units regularly. (5) In terms of monitoring and evaluation, brainstorming, monitoring, inspection and evaluation should be conducted to identify problems and weakness to develop further improvement and development guidelines. All staffs should have determination to improve working method to achieve maximum benefits.