Conditions Problems And Guidelines For Budget Management Of Small Sized Schools Under Kanchanaburi Primary Educational Service Area Office 3

Abstract

This research has the objective to study the conditions problems and guidelines for budget management of small sized schools under Kanchanaburi Primary Educational Service Area Office 3

            The samples used in this research included school administrators and teachers in small schools. Under the Kanchanaburi Primary Educational Service Area Office 3, there were 86 people, using stratified random sampling according to the study area. and key informants, group discussions, 8 people, selected purposively. The research instrument was a 5-level rating scale questionnaire with content validity between 0.67-1.00 and confidence equal to 0.98. Statistics used in data analysis were percentage, mean, standard deviation and content analysis.

            The findings were as follows:

1. The conditions of budget management of small sized schools under Kanchanaburi Primary Educational Service Area Office 3 in disease control is very high in every aspect. In order regarding arithmetic means from maximum to minimum were as follow; preparation and provision of accounting forms register and report. Second is submission money to the treasury, preparation of financial accounts, preparation of expenditure plans, management of educational resources, preparation of financial statements and budgets, receipt, storage, and disbursement of funds, and withdrawal of money from the treasury.
2. The problems of budget management of small sized schools under Kanchanaburi Primary Educational Service Area Office 3 , overall the practice was at a low level. In order regarding arithmetic means from maximum to minimum were as follow; submission of money to the treasury. Second is preparation of financial statements and budgets,

management of educational resources, preparation and procurement of accounting forms, registers and reports, preparation of expenditure plans, preparation of financial accounts,

withdrawal of money from the treasury, and receipt, storage, and disbursement of funds.

1. Guidelines for developing budget management of small sized schools under Kanchanaburi Primary Educational Service Area Office 3 as follows: 3. Guidelines for developing budget management for small schools Under the jurisdiction of the Kanchanaburi Primary Educational Service Area Office 3 as follows: 1) Preparation of action plans for spending money A plan must be prepared to develop the quality of education. annual action plan and a spending plan that is consistent with the project budget plan. 2) Management of educational resources There should be a system or clear guidelines for using resources. For value and maximum benefit. 3) Withdrawal of money from the treasury Proceed with disbursement of funds by preparing and inspecting documents and evidence requesting disbursements to be correct according to regulations. 4) Receiving money keeping money and payment Personnel must be appointed to receive the money. Keep money and pay By adhering to the regulations of the Ministry of Finance as specified. 5) In terms of sending money to the treasury, sending money to the treasury must be delivered within the specified period. 6) Financial accounting School financial accounting requires a clear process. To be correct according to regulations, comprehensive, clear and verifiable. 7) Preparation of financial reports and financial statements As specified by the Ministry of Finance Prepare a report on receipt and payment of educational institution income as specified by the Office of the Basic Education Commission. 8) Preparation and provision of accounting forms Register and report The school has prepared a financial accounting form. Register to control all types of budgets and report forms according to the regulations set by the Ministry of Finance.