Guidelines for Developing the Disbursement System and Mechanisms of Chaiyaphum Rajabhat University

Abstract

This research aimed to 1) examine problems related to budget disbursement at Chaiyaphum Rajabhat University; and 2) propose guidelines for improving the university’s disbursement system and mechanisms. A qualitative research approach was employed. The target group consisted of eight personnel involved in disbursement operations at Chaiyaphum Rajabhat University, selected through purposive sampling. Data were collected using semi-structured interviews and analyzed through inductive analysis. The findings revealed several key problems in budget disbursement: 1) errors arising from incomplete or inconsistent supporting documents, such as incorrect receipts or missing attachments; 2) complex and multi-step document verification procedures that caused delays in disbursement approval and affected project implementation; 3) inconsistencies in the interpretation of regulations among personnel across different departments, leading to confusion and operational errors; and 4) insufficient knowledge, understanding, and updating of newly enacted laws, regulations, and rules relevant to personnel duties and institutional responsibilities.

Based on a review of related studies and relevant legal frameworks, including the State Fiscal Disciplines Act, B.E. 2561 (Section 47), which requires government agencies to comply with budgetary laws and related regulations; the Ministry of Finance Regulations on Disbursement of Funds from the Treasury, Money Custody, and Remittance of Funds to the Treasury B.E. 2562, which govern detailed disbursement procedures and approval processes; the Ministry of Finance Regulations on Disbursement of Funds from the Treasury B.E. 2562 (Section 49), which specify required proof of payment; and the Public Procurement and Supplies Administration Act, B.E. 2560, which stipulates evidence and procedures for goods inspection as a key document for disbursement, the study proposes the following guidelines for improving budget disbursement: 1) Resolving budget disbursement problems requires cooperation from all parties, including operational personnel and administrators. 2) Problems related to supporting documents for disbursement requests can be addressed through the development of standardized forms, the promotion of clear understanding, the preparation of comprehensive manuals, and the organization of regular hands-on training workshops. 3) Issues related to official travel expense claims can be solved by disseminating relevant information and fostering accurate understanding among personnel undertaking official travel. 4) Problems related to training expense claims can be resolved by strengthening knowledge and understanding, preparing detailed and easy-to-understand manuals, and conducting regular training workshops. 5) Addressing problems in the disbursement of off-budget funds can be achieved through effective knowledge transfer, in-depth understanding, and the development of specific manuals and regulatory database. 6) The review and approval of payment vouchers can be improved through personnel development through continuous in-depth training, an emphasis on accurate interpretation of regulations, and the enhancement of work processes through the application of technology and information systems. 7) Approval disbursement procedures (after payment voucher approval) can be enhanced by proactively and rigorously verifying payee information and adopting advanced payment system technologies.