MANAGEMENT EFFICIENCY OF PERFORMANCE-BASED BUDGETING SYSTEM IN PAK KRET MUNICIPALITY
Keywords:
Performance-based Budgeting System, Pak Kret Municipality, Efficiency, , Local Government Organization, 7 Financial Management StandardsAbstract
The objectives of this research article were to study the management efficiency of performance-based budgeting system in Pak Kret Municipality and to study factors affecting the management efficiency of performance-based budgeting system. Data were collected from documents, in-depth interviews, and group interviews on budgets of Pak Kret Municipality, Department of Local Administration, Bureau of the Budget and Office of the Auditor General, Office of the National Anti-Corruption Commission.
The results showed that Pak Kret Municipality has an effective management of performance-based budgeting system in accordance with the mission of the local administrative organization but lack of effectiveness in economics. There are 2 factors affecting effective budget management: For positive factors, the executives had transformative leadership, organizational culture, bureaucracy, and patronage while the negative factors included strict laws, regulations, orders but not practical in some cases. The decentralized laws and transfer of powers from central to local are inconsistent with centralized human resource management missions, inefficient human resource development, lack of information system of work, lack of deep understanding of evaluation criteria.
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