An Analysis of Advanced Budget Management: Case study of College of Politics and Governance Mahasarakham University Between Fiscal Year 2010 and 2014

Abstract

An Analysis of Advanced Budget Management: A case study of College of Politics and Governance, Mahasarakrm University employed qualitative method. The purpose of the study is to analyze the work system, performance, advanced budget management and finally to incorporate these into the manual of advanced budget management for College of Politics and Governance, Mahasarakrm University. The literature related to advanced budget between fiscal year 2010 and 2014 (totally five years backward) was reviewed and it is revealed that clearing the loan documents remains problematic. It is accounting for 40 percent and mostly is not in the process of loaning which result in unintentional interest. To collect data for analysis, the research employed structured interviews, participatory observation and group samples comprising: executive administrators, academic and administrative staff as well as the students at College of Politics and Governance, Mahasarakrm University.The research has found that (1) the borrowers of advance finance do not aware of the procedure of document clearing (2) most of the advance borrowers do not realize the time frame of advance clearing (3) most of the advance borrowers do not realize the interest (4) misuse of advance finance (5) an absence of responsible staff.In conclusion, the finding of research, then, is incorporated into manual of advance budget management. This is to use as the manual for finance and accounting which could help achieve effective implementation of the advance finance regulation of Mahasarakham University B.E 2552 as well as the principle regarding advance finance of finance department of Mahasarakham University.