Budget Management According to the Principles of Good Governance of School Administrators under the Office of Mahasarakham Primary Educational Service Area 3

Abstract

The purposes of this research are: 1) to study budget management according to the principles of good governance of school administrators under the Office of Maha Sarakham Primary Educational Service Area 3, 2) to propose budget management guidelines according to the principles of good governance of school administrators under the Office of Maha Sarakham Primary Educational Service Area 3. This study was carried out by means of mixed-method research. The samples consisted of 310 administrators and teachers and five key informants. The instruments used were a questionnaire and a semi-structured interview. The statistics used to analyze the data were: frequency, percentage, mean and standard deviation.
The research results were as followed:
1. The budget management according to the principles of good governance of school administrators under the Office of Maha Sarakham Primary Educational Service Area 3 was statistically rated at a high level of practice overall. The aspect with the highest mean was the budget allocation based on the principle of morality, followed by financial management according to the rule of law, preparation, and proposal for budget according to the principle of accountability, respectively.
2. The budget management guidelines according to the principles of good
governance of school administrators under the Office of Maha Sarakham Primary Educational Service Area 3 were that in terms of preparation and proposal for budget according to the principle of accountability, there should be a survey of needs and personnel assignment to work to achieve the objectives; in terms of budget allocation based on moral principles, the budget must be allocated and managed honestly, transparently and can be verified and reported; in terms of resources mobilization and investment for education based on the principle of participation, there should be a meeting to develop a plan to mobilize resources with all parties involved by allowing everyone to participate in the work; in terms of financial management according to the rule of law, there should be an accurate and up-to-date documentation; in terms of management according to the rule of law, there should be an account in the money control register that is correct according to the regulations. In terms of the management of supplies and assets according to the principle of worthiness, there should be a parcel control account and management for maximum benefit.