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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 />

b. This degree of centralized transaction process<strong>in</strong>g would also improve the f<strong>in</strong>ancial<br />

<strong>in</strong>formation resources generally. The account<strong>in</strong>g and disbursement systems would be<br />

based on standardized account<strong>in</strong>g def<strong>in</strong>itions and practices. The storage of this detailed<br />

account<strong>in</strong>g <strong>in</strong>formation <strong>in</strong> relatively few locations would also make audit<strong>in</strong>g much more<br />

efficient. In addition, these prov<strong>in</strong>cial account<strong>in</strong>g databases would provide the raw data<br />

for regular and accurate expenditure statistics for overall management and policy reviews<br />

at the prov<strong>in</strong>cial and national levels.<br />

3.5. Information Systems and Resources<br />

3.5.1 Horizontal Centralization and Information Policy<br />

a. Many of the <strong>in</strong>formation problems arise from a way of organiz<strong>in</strong>g and stor<strong>in</strong>g data that<br />

reflect two adm<strong>in</strong>istrative problems. The first is the lack of ability to coord<strong>in</strong>ate and<br />

control a horizontally decentralized structure. That is, the controls of the elements of the<br />

educational system are highly centralized with respect to the levels of the system (school,<br />

district, prov<strong>in</strong>ce, etc.). But they are decentralized across functions and programs. This<br />

decentralization at the top of the system is reflected <strong>in</strong> the number of separate agencies<br />

that operate and control schools of the same basic type, as shown <strong>in</strong> Table 16 below.<br />

Table 16 - Agencies and jurisdiction for operation of schools<br />

Type of School<br />

MOE<br />

or Program Level ONPEC DGE DVE RIC RIT DPE DFA OPEC MUA MOI BMA Private<br />

General Pre-Primary X X X X X X X<br />

Primary X X X X X X X X<br />

Lower Sec, X X X X X X X X<br />

Upper Sec. X X X X X X X<br />

Special Educ. Primary X X X X X X<br />

Secondary X X ?<br />

Vocational Certificate X X X X X X<br />

Dipl. Voc. Ed. X X X X X X<br />

Dipl. Tech<br />

X X X X X X<br />

Ed.<br />

Teacher Educ. X X X X X X<br />

General Higher Certificate X X<br />

Diploma X X X X X X<br />

BA and above X X X X X X<br />

NOTE: Programs under M<strong>in</strong>istries of Public Health, Defense, and Transportation omitted due to small numbers of students<br />

BMA<br />

DFA<br />

DGE<br />

DPE<br />

DVE<br />

MOE<br />

MOI<br />

MUA<br />

ONPEC<br />

OPEC<br />

RIC<br />

RIT<br />

<strong>Bangkok</strong> Municipal Adm<strong>in</strong>istration<br />

Department of F<strong>in</strong>e Arts<br />

Department of General Education<br />

Department of Physical Education<br />

Department of Vocational Education<br />

M<strong>in</strong>istry of Education<br />

M<strong>in</strong>istry of Interior<br />

M<strong>in</strong>istry of University Affairs<br />

Office of the National Primary Education Commission<br />

Office of the Private Education Commission<br />

Rajabhat Institute Council<br />

Rajamangala Institutes of Technology<br />

108

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