THE GUIDELINE OF EFFECTIVENESS ON THE BUDGETING MANAGEMENT PERFORMANCE OF SCHOOLS UNDER THE NONGKHAI PRIMARY EDUCATION SERVICE AREA OFFICE 1

Abstract

The objectives of this research were to investigate the necessity needs for the effective budget management of schools and to explore the guidelines for the effective budget management of schools under the Nong Khai Primary Education Service Area Office 1. This study was descriptive research and the sample groups used in this research were 302 administrators and teachers under the Nong Khai Primary Education Service Area Office 1, selected by stratified random sampling method. The instruments used in this research were a questionnaire which had a confidence value of 0.971 and a semi-structured interview.

The findings of the study indicated that the necessity of effective budget management of schools under the Nong Khai Primary Education Service Area Office 1 was overall at a high level, followed by financial management and the cost calculation of activities, respectively.  As for the desirable condition of the effective budget management of the educational establishments, it was totally at the highest level. Moreover, internal audits were of the highest average, followed by the financial management. However, the costing of activities had the lowest average.

         The guidelines for the effective budget management of schools under the  Nong Khai Primary Education Service Area Office 1 were as follow: school administrators should study the budget management practices as well as setting up an annual budget plan to have sufficient budget to manage each academic year. The annual budget should be planned in accordance with the strategic plan. Moreover, the annual budget plan should be both long-term and short-term and report the use of budget for both subsidies and educational institutions for transparency in managing budgets on a regular basis.