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Educational Finance in Thailand - UNESCO Bangkok

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The BMA Department of Education allocates local budget for schools at the<br />

district office <strong>in</strong> accord<strong>in</strong>g to the Royal BMA Act. The educational district office is<br />

responsible for procurement procedure for all schools under its responsible area. A<br />

school does not have authority to purchase or execute budget by itself. It has to make a<br />

request of any needed purchas<strong>in</strong>g to district. A district makes a four monthly request and<br />

report to the Budget division of the Office of plann<strong>in</strong>g and policy at BMA. The budget<br />

division will process budget request to the Comptroller office, M<strong>in</strong>istry of f<strong>in</strong>ance.<br />

Department of Education is responsible for subsidy execution. A school makes a<br />

request of purchas<strong>in</strong>g amount and units to a district. The district makes a request for<br />

actual expenditure to f<strong>in</strong>ance division at department of education. The department<br />

requests for a permit of expense from the Comptroller office . Districts will process all<br />

purchas<strong>in</strong>g. The Department of Education reports subsidy expenditure to the Office of<br />

policy, plann<strong>in</strong>g , and budget at BMA. <strong>F<strong>in</strong>ance</strong> division of the Department of Education<br />

stresses on educational expenses and annual budget. It seeks for the source of money<br />

support, ma<strong>in</strong>ta<strong>in</strong>s the account and controls the balance of all expenses with<strong>in</strong> the<br />

corporation of National bank and the M<strong>in</strong>istry of f<strong>in</strong>ance.<br />

At present, this decentralization system is be<strong>in</strong>g experimented by hav<strong>in</strong>g<br />

schools undertaken purchas<strong>in</strong>g procedure.<br />

Flows of F<strong>in</strong>ancial Information at BMA and BLEA<br />

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

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

<strong>F<strong>in</strong>ance</strong><br />

Office of Permanent<br />

Secretary<br />

<strong>Bangkok</strong><br />

Metropolian<br />

Authority<br />

BMA Council<br />

Prov<strong>in</strong>ce<br />

Governor<br />

Mayors<br />

Municipal<br />

Councillors<br />

Division of<br />

Education<br />

Schools<br />

Department of Local<br />

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

Bureau of<br />

<strong>Educational</strong><br />

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

Mayor of Pataya<br />

Permanent Secretary<br />

Division of<br />

Education<br />

Schools<br />

Budget<br />

Division<br />

Education<br />

Section<br />

Policy &<br />

Plann<strong>in</strong>g<br />

Office<br />

District<br />

Offices<br />

Schools<br />

Department<br />

of Education<br />

<strong>F<strong>in</strong>ance</strong><br />

Division<br />

Technical<br />

Division<br />

Plans and<br />

Information<br />

Section<br />

Description of content of current related data bases on educational resources<br />

130

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