The Internal Control Model for Budget Management under Good Governance in Secondary School Office of the Basic Education Commission in the Bangkok
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Abstract
This research aimed to (1) study the operational conditions and problems of internal control in budget administration based on good governance principles; (2) study approaches to internal control in budget administration based on good governance principles; and (3) develop a model for internal control in budget administration based on good governance principles. The research design was a mixed-methods approach, using concepts of internal control, budget administration in educational institutions, and good governance principles as the research framework. The research area was 119 secondary schools in the Bangkok Metropolitan Administration under the Office of the Basic Education Commission. The sample consisted of 92 schools, drawn from a stratified random sampling. The sample consisted of 460 school directors, deputy directors of budget administration, heads of budget administration, and teachers responsible for planning, finance, accounting, procurement, and internal control. The research instruments used four types of questionnaires: (1) questionnaires; (2) in-depth interviews; (3) focus group discussions; and (4) appropriateness, feasibility, and feasibility assessment forms. Data were analyzed using basic statistics. Qualitative research utilized content analysis and descriptive writing. The results revealed:
1) The status of internal control in budget administration based on good governance principles. Overall, budget management in accordance with good governance principles showed a high level of compliance (average 4.06) and a moderate level of problems (average 3.09). When considering each aspect, the three aspects with the lowest level of compliance were: monitoring and evaluation, reporting, and material and asset management. The three aspects with the highest level of problems were: monitoring and evaluation, reporting, and budget planning. Overall, internal control in budget management showed a high level of compliance (average 4.12) and a moderate level of problems (average 2.95). When considering each aspect, the three aspects with the lowest level of compliance were: information and communication, monitoring and evaluation, and control activities. The three aspects with the highest level of problems were: risk assessment, control activities, and control environment.
2) Internal Control Guidelines for Budget Management in Accordance with Good Governance in Secondary Schools. Internal control guidelines were established based on a research conceptual framework. By using internal control over budget administration in accordance with the principles of good governance in five areas: (1) determining the control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring and evaluation.
3) The developed management model is called the "Internal Control Model for Budget Administration Based on Good Governance Principles of Secondary Educational Institutions in the Bangkok Secondary Educational Service Area, Office of the Basic Education Commission." It consists of six components: (1) Model name, (2) Model principles/concepts, (3) Model objectives, 4) Model management processes, (5) Monitoring and evaluation, and (6) Factors/conditions for management success.
The knowledge and findings from this research enable educational institutions to apply this model to their internal control of budget administration in accordance with good governance principles. This will ensure clear standards for budget administration, reasonable budget allocation and expenditure, and reduced risk from budget operations. This will foster transparent, auditable, and truly aligned budget administration with the principles of good governance.
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