Educational Finance in Thailand - UNESCO Bangkok

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At department level Data from interviews revealed that officials in the information sections always encounter problems of delays in collecting data. They never get data on time. They claimed that most of administrators at all levels take for granted the importance of reporting systems. People working in the local areas commonly get transferred so the replacements do not understand the system and do not know how to create reports using the applications. However, people from information section claimed that they could have sufficient information to supply to decision makers, but the information may not be used for several reasons. For example, in some departments, when they have to calculate budget, they would ask a local school to report the educational statistics accompanied with the budget request. This means that the actual statistics reported to the information section may not be used for budget allocation. In addition, they sometimes are confronted with the rapidly changing policy, which requires some unplanned collecting data. For examples, OPEC is currently faced with a problem due to lack of data on parents’ income for calculating the revolving fund amount. At the regional level Usually, the region helps to collect and send data in its areas. However, a regional MIS Database does not exist at this time. In terms of administration, regions are responsible for research and development. Not much emphasis is placed on management. At the provincial level Data from interviews revealed that all departments that have local institutions lack sufficient personnel to handle data requests from various organizations. In addition to the shortage, people are always changing their roles and responsibilities. Provinces usually collect data from districts and schools. Provincial staff also have limited knowledge of using computer and need to get training continuously. They also need to create their own databases for management in the responsible areas as well as linking them to both vertical and horizontal levels in order to connect, exchange, and report to upward automatically. At the school/center level At local schools or centers, their main job is to deliver services to their target group. They need computer systems to manage their routine operation in order to serve their clients more efficiently. At present, only DNFE has been developing student software application to implement at NFE centers. The program is developed on DOS platform so it is becoming out of date since most PC’s are changing to Windows95 or 98. The ONPEC and DGE are in the design phase of developing the school-level software, but the financial crisis has resulted in postponed work, and the Departments do not have approval of the project from the Ministry of Education even though the BOB and Ministry of Finance. DGE designs web pages to let school update its information via the internet web site. If all schools at all level had the MIS database systems in prioritized : student record and registration, budget, finance, personnel, budget, finance, accounting, and 138
general administration, these systems could help the school manage their service effectively. In addition, if the data can be linked or transferred automatically, the burden of data reporting will be greatly reduced. Finally, the national MIS database can be formed. Analysis of gaps and information needs for finance analysis and decision making. Data from interviews can be summarized as follows: 1. Time Overlapping. Budget allocation is undertaken in December annually. For example, in December 1998, each organization is required to submit plan of budget allocation request fiscal year 2000. Even though an official deadline to report 1998 educational statistics is on the 10 th of June, the most up-to-date complete data available is that of 1997, because the educational data of 1998 will not be completely collected prior to December 1998. So the enrollment figures for each educational year used to calculate the budget of per head is usually 2 years behind the current fiscal year. This overlapped figure can affect budget allocations. When the number of students is more than that of the calculation for allocating budget, the budget per head is low, and a student would get subsidies lower than the standard criterion. That directly affects the quality of education services. When the number of students is smaller than that of the calculation, the budget will be cut down to the minimum requirement. If the use the current statistic data is required by the decision maker, an estimate of the current data will be undertaken. 2. Budget Ceiling. Planning for educational management should include a needs assessment of target groups. This should include current conditions and problems. Resource needs, both public and private, should be taken into consideration in order to adjust the budget plans regularly and appropriately. In theory, adequate information is necessary for improving the budget allocation, but sometimes, the way to determine the budget ceiling is based on the previous year allocation. So the rate of budget increase in every plan is quite nearly the same, such an across-the-board increases of 10% of the previous year. It is necessary to analyze budget, rate of expending budget changes in each year, as well as the rate of budget distribution across the plans, tasks, or projects in order to allocate budget compatible with the actual practice. The use of the previous budget ceiling should be changed into analysis of expenditure by plans, tasks, and projects to allocate budget for the next fiscal year. The result of activities undertaken should be considered in adjusting budget plans, but this raises two issues. Firstly, a requests to adjust budget plans are rarely approved from the BOB, which seems to have negative effects on undertaking activities. Secondly, in order to get a budget adjustment, the request must be based on the approved plans even though the activities may be different from the plan. 3. Timeliness It takes time to get a financial permit from the organization to the Comptrollers Office because the process needs to be checked and rechecked. the process implies that the information for checking is not systematically available. This delay affects the expenditure and all activities undertaken in various levels. In addition, if it is near the end of fiscal year, most organizations do not have enough time and information to operate activities effectively according to the budget plans. 139
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Page 137 and 138: Description of flows of financial i
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Page 143 and 144: Table 5: Assessment of information
Page 145: An assessment of information system
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Page 151 and 152: 6. The nation wide implementation.
Page 153 and 154: References Office of the permanent
Page 155 and 156: Office of private education commiss
Page 157 and 158: Interviews 10 September 1998, 9:00-
Page 159 and 160: Appendix 2 Projections of Costs of
Page 161 and 162: Projected Cost Increases for Expand
Page 163 and 164: Identification of Schools for Sampl
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Page 167 and 168: enrollment as a whole growing at an
Page 169 and 170: Figure 1: Thailand’s Development
Page 171 and 172: Table 5: Crude transition rates of
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Page 175 and 176: 2.31 Questionable quality of educat
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Page 179 and 180: 4.1.4. The percentages calculated f
Page 181 and 182: Table 11: Public and Private sector
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Page 185 and 186: 5.7 The dilemma is to balance the s
Page 187 and 188: Table 14: Unemployment and Underemp
Page 189 and 190: there any activities that would be
Page 191 and 192: References Chalongphob Sussangkarn
Page 193 and 194: Appendix 6 BMA Voucher Policy A. Lo
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Appendix 8 Program Structure of the
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Not all possible flows are show, si
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Appendix 11 Results of Regression A
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