Guidelines for Management Based Good Governance of Shools Under the Secondary Educational Service Area Sukhothai

Abstract

The objectives of this research this study aims to examine the current state and guidelines for budget management in educational institutions under the Secondary Educational Service Area Office of Sukhothai, following good governance principles. 
The research process is divided into two phases: Assessing the current state of budget management under good governance principles in educational institutions. The sample group consisted of 297 school administrators and teachers selected through stratified random sampling based on school size. Data were collected using a five-point rating scale questionnaire and analyzed using mean and standard deviation. Exploring budget management guidelines based on good governance principles. The key informants included three experts selected through purposive sampling. Data were collected using semi-structured interviews and analyzed using content analysis.
The research results found that
1. The overall state of budget management in educational institutions was at a high level. The highest-scoring aspect was budget preparation and proposal, while the lowest-scoring aspect was financial management.
2. The guidelines for budget management following good governance principles include setting clear objectives, ensuring administrators comply with relevant regulations and laws, structuring reports transparently, and fully disclosing financial information, including sources of revenue, procurement methods, and resource utilization. 
Additionally, training and professional development should be provided for school administrators and teachers, along with clear and user-friendly operational manuals. 
There should also be systematic monitoring and auditing, clear specifications aligned with actual needs, and full disclosure of procurement information to the public via online platforms.