The Budget Administration of Schools under the Buriram Primary Educational Service Area Office 3

Background and Aims: The objective of this research was to study and compare the levels of personnel’s opinions toward the budget administration of schools under the Buriram Primary Educational Service Area Office 3, categorized by position, work experience, and school size. The research also aimed to explore guidelines for budget administration in schools under the Buriram Primary Educational Service Area Office 3. Methodology: The sample consisted of 331 personnel from schools under the Buriram Primary Educational Service Area Office 3. The sample size was determined using Krejcie and Morgan's sampling table and selected through stratified random sampling. The research instruments included a 5-point Likert scale questionnaire and a structured interview. The Item-Objective Congruence (IOC) values ranged from 0.80 to 1.00, and the reliability coefficient was 0.81. The data were analyzed using statistical methods, including frequency, percentage, mean, standard deviation, t-test, and F-test. Results: Research findings revealed that: 1. The overall budget administration of schools under the Buriram Primary Educational Service Area Office 3 was rated at a high level. 2. When categorized by position, overall opinions showed no significant differences. However, significant differences were found in specific areas, including financial management, accounting administration, and asset and inventory management. When categorized by work experience, there were no significant differences overall, but differences were found in the area of resource mobilization and educational investment. When categorized by school size, overall results showed statistically significant differences at the .05 level. Differences were also found in the areas of monitoring, evaluation, and reporting; resource mobilization and educational investment; financial management; and accounting administration. 3. Guidelines for budget administration in schools under the Buriram Primary Educational Service Area Office 3 include: (1) Budget proposal and preparation, (2) Budget allocation, (3) Monitoring, evaluation, and reporting, (4) Resource mobilization and educational investment, and (5) Financial management, asset, and inventory management. Conclusion: The budget administration of schools should be conducted efficiently, transparently, and with accountability, in alignment with the educational development plan. Budget allocation should correspond to its intended purposes and emphasize cost-effectiveness. Continuous monitoring and evaluation of budget utilization will help enhance the quality of school management and teaching and learning processes.