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The objectives of this research are: 1. to study the policy formulation of Local Administration in Rayong; 2. to study the fiscal planning of Local Administration in Rayong Province; and 3. to study budget management of Local Administration in Rayong province. The results of the policy formation revealed that regarding the budget policy, the Local Administration had balanced budgeting. In Decentralization Finance policy, the Local Administration partially received the decentralization and duty. The findings of the finance planning showed that tax collection comprised mainly (1) local tax (2) property tax and (3) Label tax. Concerning the public debt, only the Provincial Administrative Organization and Municipality were capable of building public debt, of which the Local Administration was not placed in charge. About treasury the laws demanded that the Local Administration have the treasury called collected money and accumulated reserves. The result in regard to budget management showed that most of all incomes were received from tax. In the payment controlling part, the Local Administration had to take this project and other supplies for making commandment or ordinance of annual payment finance. The results suggest that the Department of Local Administration should provide telephone, e-mail service of Geographic information system with tax map and property registration program and should raise people’s awareness to pay their tax.
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