Problem Conditions and Guidelines for Developing the Budget Management of Educational Institutions under the Local Administrative Organization Prachuap Khiri Khan Province

Abstract

This research had the following objectives: (1) to study the conditions and problems of budget administration in schools under the local administrative organization based on the opinions of school administrators, head of budget administration, and head of learning subject group, (2) to compare opinions of school administrators, head of budget administration, and head of learning subject group under the local administrative organization which concerned the conditions and problems of budget administration in schools under the local administrative organization, classified by work experience and school size, and (3) to propose guidelines for developing budget administration in schools under the local administrative organization. The population used in the research was 231 people, including school administrators, heads of budget administration, and heads of learning subject group. The sample group consisted of 147 people. The tools that used in collect data were questionnaires and structured interviews. Data analysis used percentages, means, and standard deviations. Hypotheses were tested using the F-statistic and one-way ANOVA. The results of the research found that (1) the overall condition of budget administration in schools under local administrative organizations was at a high level and budget administration problems in schools under local administrative organizations were at the lowest level, (2) comparison of opinions of school administrators, head of budget administration, and head of learning subject group which concerned the conditions and problems of budget administration in schools under the local administrative organization, classified by work experience and school size: found that there was a significant statistical difference at the .05 level, and (3) guidelines for developing budget administration in schools under local administrative organizations should be studied the regulations of the Ministry of Interior regarding income and payments of schools under local administrative organizations.