THE BUDGET MANAGEMENT OF SCHOOL ADMINISTRATORS UNDER THE SECONDARY EDUCATION SERVICE AREA OFFICE OF SAKON NAKHON

Abstract

This research article aims to: Study the budget administration practices of school administrators under the Secondary Educational Service Area Office Sakon Nakhon. Compare the opinions of school administrators and teachers toward budget administration, classified by position, years of experience, and school size. Explore guidelines for effective budget administration among school administrators in the aforementioned area. The sample group consisted of school administrators and teachers from secondary schools under the supervision of the Secondary Educational Service Area Office Sakon Nakhon. A total of 324 participants were selected using stratified random sampling. The research tools included a five-point Likert scale questionnaire and a semi-structured interview. The instrument validity was verified with an Index of Item-Objective Congruence (IOC) ranging from 0.80 to 1.00, and the reliability coefficient of the questionnaire was 0.83. Data analysis involved both descriptive statistics—such as frequency, percentage, mean, and standard deviation—and inferential statistics, including t-tests, one-way ANOVA, and post hoc comparisons using Scheffé's method.

  Research findings revealed that

1. The overall level of budget administration by school administrators was rated as high. When considering each aspect individually, all were also rated at a high level.


2. When analyzed by position, there were statistically significant differences in opinions toward budget administration at the .05 level, both overall and by aspect. When analyzed by years of experience, significant differences were found overall and specifically in the accounting management aspect. However, no significant differences were found when classified by school size, either overall or by aspect.


3. 3. Recommendations for effective budget administration include: maintaining systematic and up-to-date records of both budgetary and non-budgetary funds, planning and monitoring expenditures transparently, presenting the school’s financial and asset status clearly through standardized financial systems, managing assets with updated records and adherence to procurement regulations, and implementing well-defined audit plans to track budget utilization and evaluate cost-effectiveness.