Enhancing Budget Management Efficiency in Schools Transferred to Local Administrative Organizations: The Case of Chaiyaphum Province

Abstract

Local administrative organizations have been receiving schools transferred from the Ministry of Education since 2005 as part of the decentralization operational plan. This research aimed to examine the processes, identify problems and obstacles, and propose guidelines to enhance the efficiency of budget management in schools transferred to local administrative organizations in Chaiyaphum Province. Employing a qualitative research methodology, the researchers collected data through interviews with 19 key informants from the provincial administrative organization, municipalities, and sub-district administrative organizations in Chaiyaphum. The informants who are knowledgeable and experienced about budget management. The data were analyzed using content analysis. The findings reveal that the budget management processes of the transferred schools involve six operational steps: developing operational and budget utilization plans, budget allocation, adjusting operational plans and budget utilization, transferring and changing budgets, managing and disbursing budgets, and reporting on budget utilization and performance. The identified challenges in budget management include delays, issues in operational practice directions, and communication and attitudinal problems among personnel. To address these issues, it is recommended that supervising units of local administrative organizations conduct training sessions to enhance understanding and establish clear guidelines on budget management processes and timelines for both the local administrative organizations and transferred schools, aiming for more effective budget management.