Management of Budget Expenditures of Local Government Organizations

Abstract

The budget was an important fiscal tool for local government organizations in providing public services to people in the area. The management of expenditure budgets under the needs of the people will be able to solve problems and improve people's quality of life effectively and achieve the goals of the organization. The objectives of this research were: (1) to study the management of budget expenditures of local government organizations, and (2) to compare the management of the budget expenditures of local government organizations. This research was quantitative, the sample group was 197 personnel of local government organizations in Si Songkhram District, Nakhon Phanom Province by using the method of calculating the sample size according to the Taro Yamane formula. The instrument used for data collection was the estimation scale questionnaire assessed an overall confidence value of 0.96. The statistics used in the data analysis were mean and standard deviation, T-test statistics, and F-test statistics by setting the level of statistical significance at the 0.05 level. The results showed that (1) the management of the budget expenditures of the local government organizations as a whole and in each aspect was at a high level, in order of opinions on the management of the budget expenditures from highest to lowest, namely budget approval, budgeting, budget management, budget control, respectively. (2) Personnel under different departments had different opinions on budget management, while personnel with different working experiences, had different opinions on budget management and budget control, and personnel under different divisions had different opinions on budget management and budget approval.