The Development of Disbursement System in Accordance with the Accelerated Spending Expenditure Budgeting Measures of Phetchaburi Rajabhat University

Abstract

The objectives of this research were to 1) study factors for developing disbursement system in accordance with the accelerated spending expenditure budgeting measures and 2) provide guidance on the development and improvement of the overall budget disbursement efficiency in accordance with the measures to accelerate the expenditure budget. The population was academic and support personnel who had responsible for projects/ activities in the fiscal year 2019 with a budget of 20,000 baht or more. There were 309 people who came from 13 departments. The calculated samples used Taro Yamane's formula to find the sample size of 174 people and used the purposive sampling method. Moreover, it conducted in-depth interviews with 4 people who were policy and planning analysts. The tools used for data collections were questionnaires and in-depth interviews. The data were analyzed by statistics, percentage, mean, and standard deviation. Furthermore, the comparing the factors affecting the disbursement according to the five budget measures including 1) legal knowledge 2) budget management 3) procedure 4) personnel and 5) authority which analyzed by t-test and one-way ANOVA. The research results were as follows. The study of factors for developing disbursement system found that the factors affect to the disbursement system in total was good. When comparing the difference personal factors categorized by gender, age and work experience which affecting the disbursement system efficiency of Phetchaburi Rajabhat University found that was not different. While the difference personal factors categorized by education, department, and status which affecting the disbursement system found that was different with significance at the .05 level. Moreover, the result of providing guidance on the development and improvement of the overall budget disbursement system efficiency of Phetchaburi Rajabhat University found that the system should provide training to educate personnel who has responsible for projects/ activities and related person. In order to work correctly and accomplishing the goals. In addition, it should rehearse budget disbursement follow the guidelines. It had to publish the user manual, the working with step by step, and the work quality standards.