The School Budget Management under the Nakhon Ratchasima Primary Educational Service Area Office 4
Authors: Mongkonnatakorn Tasschasa , Srimuenwai Prommin 
Published: October 2024

Background and Aims: Budgeting in its present form began in England around the 16th-17th centuries. During that time The House of Representatives successfully reserved the power to approve government revenue and expenditures. This shows that current budgeting is related to the evolution of the governance system. After the preparation of this budget, it was extended to local government organizations, educational institutions, and other agencies, both public and private. The purpose of this research is to study and compare the level of opinions of personnel regarding budget management of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4. Classified by position, school size, and work experience. Including the study of guidelines for developing budget management for schools under the said organization.
Methodology: The sample used in the research consisted of 196 school administrators and heads of budget management groups of educational institutions under the Nakhon Ratchasima Primary Educational Service Area Office 4, which were selected using a stratified random sampling method. The research instrument was a questionnaire with a 5-level rating scale with an IOC between 0.80 - 1.00 and a confidence value of 0.85. In addition, a structured interview was used to collect data for data analysis. Various statistics were used, including frequency, percentage, mean, and standard deviation, T-test and F-test.
Results: The results of the research are as follows: (1) School budget management Under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, the overall level is at a high level. And when considering each aspect, it was found that budget management was at a high level in every aspect. (2) Comparative analysis of budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, found to be significantly different at the 0.05 level. When classified by position but when classified by school size and work experience, no differences were found. (3) The budget management guidelines of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4 that should be implemented include: Analysis of strengths and weaknesses Budget allocation is adequate and comprehensive. Having an internal audit system Creating a fundraising plan and using resources from outside agencies or stakeholders. Including having proof of receipt and payment. Preparing accurate accounts according to regulations and reporting information on supplies and equipment (M-OBEC), including creating up-to-date information on buildings, land, structures, and assets (B-OBEC).
Conclusion: Budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Office, District 4, that were all assessed were considered to have a high level of expertise. To ensure continued efficiency and transparency in financial management. There should be various guidelines such as detailed data analysis. Establishment of an internal audit system and recording information correctly All of which should be strictly implemented to strengthen confidence in the budget management process.