Skills and Expertise of Budget Disbursement Officers and Organizational Management Affecting the Budget Disbursement Efficiency of the Office of Attorney General

Abstract

This research purposes were 1. to study the skills and expertise of budget disbursement officers that affect the budget disbursement efficiency of the Office of the Attorney General and 2. to study the organizational management that affects budget disbursement efficiency of the Office of the Attorney General. This research is quantitative using a questionnaire as a research instrument. The sample group was 202 financial and accounting officers from the Office of the Attorney General of Thailand, which were the calculated sample size using the Taro Yamane (1973) formula at an error level of 0.05. Multiple regression analysis was used to test the hypothesis. The results of the research were that 1) the skills and expertise of budget disbursement officers, including expertise in financial and accounting tasks, understanding of relevant regulations, knowledge of operational procedures, and proficiency in the use of information technology had a statistically significant positive effect on the efficiency of the disbursement in terms of accuracy, timeliness, and goal achievement and 2) organizational management also significantly influenced budget disbursement efficiency, including the clarity of organizational structure and approval authority, clarity of management policies, appropriateness of disbursement procedures, personnel training on budget disbursement, and monitoring and evaluation of budget expenditures positively, affected budget disbursement efficiency in terms of accuracy, timeliness, and goal achievement. However, monitoring and evaluation of budget expenditures did not have statistically significant effect on the timeliness aspect of disbursement efficiency.