Development of efficiency in budgeting administration by using the electronic money disbursement manual of Phanomsuksa School under The Secondary Educational Service Area Office Suratthani Chumphon

Abstract

This article aimed (1) to study the money disbursement problems and the electronic money disbursement manual requirements of Phanomsukasa School; (2) to create and develop the electronic money disbursement manual of Phanomsuksa School; and (3) to assess the efficiency of using the electronic money disbursement manual of Phanomsuksa School under the secondary educational service area office in Suratthani Chumphon. The study was research and development. The population was 50 people in total. The sampling consisted of 12 administrators, teachers, and personnel staff by purposive sampling. The research instrument was the questionnaire about problems and specification manual details, the electronic money disbursement manual of Phanomsuksa School and satisfaction questionnaire. Data were analyzed using statistics such as percentage, mean, and standard deviation The result of the study found that: 1) the research results were as follows: The problem of government travel expense reimbursement was the most problematic, followed by medical expenses, the children's education, and utility expense disbursement. The electronic money disbursement manual requirement details of Phanomsuksa School found that the government travel expenses disbursement was the most required, followed by the medical expenses, the utility expenses, and the children's education disbursement. The development results of the electronic money disbursement manual of Phanomsuksa School consisted of government travel expenses, utility expenses, medical expenses, and the children's education disbursement. The manual review was verified by five experts, who found that the item-objective congruence index (IOC) was between 0.80 and 1.00. The efficiency of using the electronic money disbursement manual of Phanomsuksa School regarding the disbursement correctness was found to be reimbursement of utility bills most accurate the highest, followed by the government travel expenses, medical expenses, and the children's education disbursement, and the overall satisfaction towards the electronic money disbursement manual was at the highest level, sorted by form, aspect of use, and content.