FACTORS AFFECTING THE SUCCESS OF ANNUAL BUDGET DISBURSEMENT DOCUMENT REVIEW

ปัจจัยที่มีผลต่อความสำเร็จของการตรวจเอกสารเบิกจ่ายเงินงบประมาณประจำปี

Abstract

This research has the following objectives 1) To study the level of success in reviewing annual budget disbursement documents. 2) To study the factors that affect the success of examining annual budget disbursement documents. 3) To use the study results as suggestions for resolving obstacles if the annual budget disbursement results do not meet the target. The research utilized a sample of 166 individuals, including sectional document inspectors and personnel from the Finance Division who are involved in supplies finance and accounting. Data analysis involved the use of statistics such as Frequency, Percentage, Mean, and Standard Deviation. Hypothesis testing utilized Analysis of Variance (ANOVA) and the correlation coefficient. The findings of the research are as follows 1) Overall, the level of success in reviewing annual budget disbursement documents was found to be high. 2) The factors influencing the success of examining annual budget disbursement documents included educational level, operational period, operational planning skills, work progression skills, and methodical skills related to operations. 3) During the epidemic, it became challenging to organize activities according to the plan. Therefore, all agencies should manage the budget appropriately. It is crucial to establish clear rules and regulations that align with the university's objectives. Operational measures should be implemented to meet the goals, and problems should be addressed promptly. The use of technology can facilitate faster coordination in this regard.