Administration Guidelines for Budget Management System of Sobmoei Wittayakom School, Sobmoei District, Maehongson Province

Abstract

The objectives of this research were to examine the conditions of and to construct a guideline for the budget management system of Sop Moei Withayakhom School, Sop Moei District, Mae Hong Son Province. The research utilized a mix method and the research instrument included a questionnaire and a focus group discussion from the population of 37. The quantitative data were analyzed for mean, percentage, and standard deviation. The content analysis was used to analyze the qualitative data and the findings were presented descriptively. The research results are summarized as follows.   

1. The investigation of the conditions of the budget management system of the school revealed that there were the average is moderate. The most problems of work was the plan and internal control was the average of 3.32, followed by the average accounting work of 3.22 and the financial task was the average of 3.09. The mean of problems was low in the information system and the followed was the supplies and assets.

            2. The guideline for managing the system was based on the four steps of the PDCA Cycle. The planning step (P) involved participatory planning and was the main responsibility of the Planning Division in preparing relevant documents, follow-up and examination. The operation step (D) involved correct, precise, speedy and needed budget requests and was the main responsibility of the Asset and Inventory as well as Treasury and Accounting Divisions. The examination step (C) involved examination of assets and inventory as well as accounting and financial evidence from internal and external auditors. The improvement step (A) was the conclusion of the projects by identifying problems and their solutions as well as recommendations and risk management in order to integrate the data into the operation plans in the following fiscal year.