Factors Affecting Budget Disbursement Efficiency of Department of Education, Bangkok

Abstract

The objectives of this research were: to determine how efficient budget has been disbursed by Department of Education Bangkok Metropolitan Administration (BMA), to determine which factors affecting the efficiency of budget disbursement of Department of Education BMA, and to provide guidance on how to improve budget disbursement system effeciency, applying research results to budget management framework. Simple random sampling technique was applied to select 182 staff of Department of Education BMA to answer self-reported questionnaire. Data were analyzed by bivariate analysis consisted of correlation and multiple regression. Research findings revealed that; the efficiency of budget disbursement of Department of Education BMA was at a low level; government-related administrative and staff-related operative factors of government both affected the efficiency of the budget disbursement; training was needed to educate personnel concerning laws and regulations in order to develop the budget disbursement system, and also regular meetings were needed to create common understanding of budget disbursement. The result could be interpreted such that performance level of the budget disbursement shall have been influenced by government-related administrative and staff-related operative factors. Therefore, it KPI of each personnel should be determined to optimize the budget disbursement efficiency.