Development of a system for tracking procurement and budget use. Property and Revenue Group, Finance Division, Office of the President Maha Sarakham Rajabhat University

Abstract

Background and Aims: This research aimed to develop a procurement and budget utilization tracking system for the Property and Revenue Group, Finance Division, Office of the President, Maha Sarakham Rajabhat University, and to evaluate the efficiency and user satisfaction of the developed system. The system was designed using Google Sheets as a cloud-based information management platform to record, monitor, and track procurement processes and budget utilization from procurement requests and approval procedures to expenditure monitoring. The system also provides real-time reporting and data visualization through dashboards, charts, and summary reports to support decision-making and enhance transparency in budget management.

Methodology: This study employed a Research and Development: R&D. Data were collected using a structured questionnaire consisting of closed-ended and open-ended questions. The sample comprised 20 personnel from the Property and Revenue Group, Finance Division, Office of the President, Maha Sarakham Rajabhat University, who were direct users of the system. Descriptive statistics, including frequency, percentage, mean, and standard deviation, were used for data analysis.

Results: The findings revealed that the developed system was highly effective and well accepted by users. Most respondents (91.70%) indicated that the system was very easy to use, with a mean score of 4.92 (S.D. = 0.29). Similarly, 91.70% reported that the system effectively supported procurement and budget tracking, with a mean score of 4.92
(S.D. = 0.29). Regarding user satisfaction, respondents reported high levels of satisfaction across all dimensions. Ease of use received a mean score of 4.67, while expenditure tracking accuracy, operational speed, and system transparency each achieved a mean score of 4.83. These results indicate that the system significantly improved procurement monitoring and budget management efficiency. Users also suggested continuous system development, regular training programs, and expansion of the system to other departments within the university.

Conclusion: In conclusion, the procurement and budget utilization tracking system developed through Google Sheets proved to be an effective, cost-efficient, and practical tool for enhancing procurement management, budget monitoring, and organizational transparency. The system can serve as a model for other higher education institutions seeking to improve financial governance and operational efficiency through digital technologies.