Educational Finance in Thailand - UNESCO Bangkok
Educational Finance in Thailand - UNESCO Bangkok
Educational Finance in Thailand - UNESCO Bangkok
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F<strong>in</strong>al Report, Volume II/3 Anthony. Cresswell: <strong>Educational</strong> <strong>F<strong>in</strong>ance</strong> <strong>UNESCO</strong>-PROAP TA 2996-THA<br />
Education Management and <strong>F<strong>in</strong>ance</strong> Study July 1999<br />
The exist<strong>in</strong>g loan and scholarship programs are functional and could be <strong>in</strong>creased<br />
to ma<strong>in</strong>ta<strong>in</strong> educational opportunity for lower <strong>in</strong>come students.<br />
3.3.3 Adm<strong>in</strong>istration of f<strong>in</strong>ancial autonomy<br />
The current systems for budget<strong>in</strong>g and account<strong>in</strong>g <strong>in</strong> higher education <strong>in</strong>stitutions<br />
are not designed for autonomous management. If the <strong>in</strong>dividual campuses are to<br />
make best use of their f<strong>in</strong>ancial authority, they will need a f<strong>in</strong>ancial <strong>in</strong>formation<br />
system to support decision-mak<strong>in</strong>g. Such systems should be based on the same<br />
sort of uniform account<strong>in</strong>g structure and generally accepted account<strong>in</strong>g practices<br />
as are developed for the local education authorities. However, the systems should<br />
also be adaptable to the needs of the various sized and types of higher education<br />
<strong>in</strong>stitutions <strong>in</strong> <strong>Thailand</strong>. This is <strong>in</strong> part a relatively straightforward technical<br />
problem that could be solved through use of exist<strong>in</strong>g computer systems and<br />
software designed for higher education and government agencies, and adapted to<br />
the Thai context. However, it is also <strong>in</strong> greater part a human resource and<br />
organization problem. The <strong>in</strong>stitutions will need to develop the organizational<br />
structures and human resources to engage <strong>in</strong> effective f<strong>in</strong>ancial management <strong>in</strong> the<br />
new environment. This will require tra<strong>in</strong><strong>in</strong>g of adm<strong>in</strong>istrators and faculty, and the<br />
development of new <strong>in</strong>ternal organizational structures and procedures for f<strong>in</strong>ancial<br />
decision mak<strong>in</strong>g and plann<strong>in</strong>g. These concerns should be part of the overall<br />
implementation plans for f<strong>in</strong>ancial reforms.<br />
3.4. Implementation issues<br />
3.4.1 Transparency and allocation policy deliberations<br />
There are advantages <strong>in</strong> terms of transparency to be found <strong>in</strong> a budget allocation<br />
system that relies on clear and simple formulas and standards as the bases for<br />
distribution. The system described here uses formulas and standard amounts as<br />
that basis. Therefore the policy dialog on educational resource allocation can<br />
focus on these formulas and standards as the ma<strong>in</strong> content of policy. The basis for<br />
decisions is open to review and encourages the participation of relevant<br />
stakeholders <strong>in</strong> the deliberative processes. This improves transparency and can<br />
solidify support for policies so derived. Similarly, allocation policies can be<br />
adjusted readily to achieve the desired policy objectives, <strong>in</strong> terms of equity, access<br />
to resources, etc.<br />
3.4.2. Alternative f<strong>in</strong>ance system structure: charter school service areas<br />
a. The f<strong>in</strong>ance scheme described above is based on an assumption of relatively<br />
low levels of local adm<strong>in</strong>istrative autonomy and read<strong>in</strong>ess to assume fiscal<br />
responsibility for schools. Therefore the general f<strong>in</strong>ance policy mechanisms<br />
described above provide a means of f<strong>in</strong>anc<strong>in</strong>g basic education throughout the<br />
country, and as such are the default policy for all areas. However, a f<strong>in</strong>ance<br />
system can also allow for alternative f<strong>in</strong>ancial and governance arrangements for<br />
areas that do not fit the assumptions for the country as a whole. There may be<br />
areas of <strong>Thailand</strong> where there is both read<strong>in</strong>ess and desire for alternative systems<br />
with greater local control. Therefore the overall f<strong>in</strong>ance system should conta<strong>in</strong><br />
provisions that allow for such variation.<br />
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