Educational Finance in Thailand - UNESCO Bangkok

Appendix 1
Examination of the Capacity of the Information System
Purpose of the Study
Report prepared by Dr. Snong Lohitwisas
This study examines the existing information systems for financial planning,
managing and administering educational programs for the Government. The work is part
of the educational finance review component of the Technical Assistance activities
conducted under the Asian Development Bank Social Sector Loan Program (ADBSSL).
The purpose of this part of the review is to assess the system’s capacity to support and
facilitate effective decision making and management in general, and in relation to the
recommendations of the finance review. The assessment includes the capacity of the
information system to support improved monitoring. The study describes the existing
content and organization of current financial information systems, databases, and flow of
financial information through various levels and units of educational system. It reviews
the information system’s capacity and effectiveness, adequacy of computer systems and
network infrastructure available for financial information at various levels, and identifies
gaps and information needs for financial analysis and decision making.
Relationship to the Finance Review
The finance review, of which this study is a major part, is one of four technical
assistance components under the ADBSSL. The finance review component examines
public resources and expenditure for education, private expenditure on public schooling
and private sector outlays on the private school system. The review includes
recommendations and an action plan for improved resource allocation. The new
constitution requires the government to provide 12-year free basic education and at the
same time the national education budget has been cut and limited as a result of financial
crisis of the country. It is therefore necessary to develop new mechanisms for identifying
priority program expenditures and reforming the overall finance system support the
qualitative and quantitative expansion of education.
Because the review is intended to assist in responses to the financial crisis, the
work is focused on crisis-related issues. These include the equity of public financial
resource allocation for schooling as well as the efficiency of resource use. Equity and
adequacy in the distribution of financial resources across the most relevant regions or
student groups are taken into consideration.
To achieve the goals of the finance system reforms and finance review
recommendations an adequate finance information system is necessary. Such a
management information system is needed to provide data that assists an organization in
understanding daily operations in terms of both long-term and short-term goals. In
general, any processed data that can assist organization in planning, managing, analyzing
its activities and making decision can be management information. The specific finance
information needs may vary from organization to organization, depending on its particular
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