Abstract:
The result :
The purposes of this research were 1) to study the level of effectiveness of budget management, 2) to compare the effectiveness of schools with the budget management administration crisis classified by position, work experience, and school size, 3) to study budget management conditions, and 4) investigate problems and provide a guideline for the development of school budget management under Sisaket Primary Educational Service Area Office 4. The samples were 200 directors and budget supervisors selected by random sampling method. The target groups in this qualitative research were 3 small, medium, and large school budget supervisors with specific selections. The research instrument was 5 level rating scale questionnaire and structured interview form with a reliability of 0.951. The data were analyzed by percentage, mean, standard deviation, t-test, F-test, and Scheffé's method.
The research findings revealed that
1) the overall effectiveness of budget management of schools under the Sisaket Elementary School District 4 was at the highest level.
2) The overall comparison of the effectiveness of budget management of school crisis by position and work experience presented a statistical difference at 0.05.
3) The school's budget management condition was found that the school was allocated general subsidies from the state and local governments. Moreover, the inadequate spending on academic and general administration budgets on every project budget was used in the annual action plan.
4) Problems and ways to increase the effectiveness of school budget management under Sisaket Primary Educational Service § Area Office 4 were found that the person in charge of finance lacked operational experience. There was no database system for financial management. Therefore, the executives should systematically define financial operations policies. The manuals and guidelines should be prepared for operations. In addition, an internal audit should be carried out. The responsible personnel should be encouraged to attend the training/seminars to increase knowledge and understanding effectively
"