การวิเคราะห์ข้อมูลการโอนงบประมาณ ระหว่างปีงบประมาณ 2550-2554 ขององค์การบริหารส่วนตาบลบ้านยาง อาเภอคีรีรัฐนิคม จังหวัดสุราษฎร์ธานี

Abstract

The purpose of this study was to analyse the data of the budgets transferred during the fiscal years of 2007-2011 of Banyang Subdistrict Administration Organisation, Kiriratnikom, Suratthani. This paper explored the documents related to the data of the budgets transferred in the period of five fiscal years of Banyang Subdistrict Administration Organisation, Kiriratnikom, Suratthani. The results showed that during the years 2007-2011, Banyang Subdistrict Administration Organisation, Kiriratnikom, Suratthani, transferred the expense budgets for many times each year. In fiscal year 2007, the expense budgets have been transferred for nine times, classified into 32 transactions. In fiscal year 2008, the expense budgets have been transferred for ten times, classified into 38 transactions. In fiscal year 2009, the expense budgets have been transferred for twelve times, classified into 32 transactions. In fiscal year 2010, the expense budgets have been transferred for eleven times, classified into 37 transactions. In fiscal year 2011, the expense budgets have been transferred for seventeen times, classified into 45 transactions. From the above information, the main reasons of budget transfers were 1) the original budgets that had been set according to yearly expense budget legislation were not enough or 2) the budgets were not set for certain matters, so it was necessary to reorganise new budgets. If taking fiscal and financial management into account, this kind of action was considered a lack of discipline, since transferring the budgets too often during a fiscal year would mean that it did not go accord to the original expense plan. The main problem was that the analysis of the budget was not set thoroughly and clearly and without reflecting the reality of the performance of each area. Therefore, to meet the appropriate efficiency of the budget management and good fiscal and financial discipline, four processes were suggested to the Subdistrict Administration Organisation as follows: 1) During the process of the annual expense budget legislation, the responsible party must consider expenses based on actual expenditures of the previous years with factual information. 2) Before setting local development plans and annual expense budgets, the Subdistrict Administration Organisation should declare a timeframe of local development plans and annual expense budgets to the people or other related government offices. 3) Setting the local development plans and annual expense budgets should be based on the public’s contributions and other related government departments’ contributions. 4) The Subdistrict Administration Organisation should not transferred the budget too often to maintain the fiscal discipline.