Schools budget administration approach of the small secondary under the Secondary Educational Service Area office Phra Nakhon Si Ayutthaya

Abstract

The objective of this research is to 1) study the current conditions and problems of budget management of small secondary schools affiliated with The Secondary Educational Service Area Office Phra Nakhon Si Ayutthaya. 2) To present guidelines for budget management of small secondary schools affiliated with The Secondary Educational Service Area Office Phra Nakhon Si Ayutthaya The samples used in the research were teachers and administrators working in the facility's budget management group. In the 2021 academic year, there were 12 schools. The instruments used in the research were five-level estimation scale questionnaires with a confidence value of .98

          The results showed that 1) the current budget management of small secondary schools under The Secondary Educational Service Area Office Phra Nakhon Si Ayutthaya; Overall, it's very level. Considering the areas with the highest averages. It was found that the audit, monitoring, evaluation and reporting of the use of money and performance, followed by account management. The items with the lowest average are: Preparation and proposal of budget 2) Budget management issues of small secondary schools affiliated with The Secondary Educational Service Area Office Phra Nakhon Si Ayutthaya. Overall, it is moderate. Considering the areas with the highest averages. It was found that the management of parcels and assets, followed by the preparation and proposal of budgets. The lowest average items are resource mobilization and investment in education 3) budget management guidelines of small secondary schools under The Secondary Educational Service Area Office Phra Nakhon Si Ayutthaya. The preparation and proposals for budgets. Schools should appoint a director of strength analysis, weaknesses, opportunities and information preparation, prioritizing problems. Supervision, monitoring and summary of project evaluation results in terms of budget allocation as follows: The school should prepare the details of the annual action plan in accordance with the allocated budget limit, should be carried out by analyzing the internal problems, weaknesses, strengths of the school, and using the information to prepare the annual action plan. Audit, monitoring, evaluation and reporting of money use and performance as follows Educational institutions should have an audit plan in place. For projects with high risk of using the school's budget, a budget utilization report shall be presented every time upon completion of the project. In PDCA model Mobilizing resources and investing in education as follows Educational institutions should provide income by asking for donations from parents of students. To organize activities such as scholarship, alumni association, CSR for student, offering robes to Buddhist priests at monastery or charity event etc. Educational institutions should have welfare funds for education. School administrators should raise awareness and have measures in place for personnel to use resources economically and cost-effectively, and the school's financial accounting system should be checked to ensure that the transaction is prepared correctly. Is it possible to spend money on a project and do it at a specific time? Officials must be integrity, sacrificed to the implementation of budget disbursements in accordance with regulations. Account management aspects as follows: Educational institutions should have staff with direct accounting knowledge. The preparation of the school's accounting is in accordance with the principles of public accounting management and the use of modern tools facilitates accounting management and should be audited. Monitor accounting, regularity, and parcel and asset management. as follows Educational institutions should keep regulations in place to keep their property up to date. School administrators should raise awareness and have measures in place for personnel to use resources economically and cost-effectively. Clearly and consistently control, monitor, and monitor resource usage every year.