Educational Finance in Thailand - UNESCO Bangkok

4. Lack of follow-up budget execution. It is a traditional practice which makes
practitioners believe that any expenditure used according to the budget plans and finance
regulations is correct and effective. The follow-up examination of budget execution is
rarely undertaken, so Departments lack information on results to administrate finance
effectively. It is observed that most departments have the follow-up and evaluation
section responsible to take care of this task, some of them produce an annual follow-up
budget report while the others do little or nothing. Improving the evaluation function of
the BOB is a Bureau objective for the near term.
5. Line Item Allocation. Budget is allocated by plans, tasks and categories of expenditure,
but only the categories of remuneration, expense, and supplies are allocated by line item.
So the expenditures in these categories can be mixed among the plans. The organization
is able to administer the budget according to their purposes, but the procedures result in
problems in analyzing budget allocations and expenditures.
6. Policy Changing. When the policy is changed, it seriously affects the budget plans. For
examples, the new director-general may change budget plans and locations that were
already undertaken. This means that all procedures of budget allocation need to be
renewed.
7. Department Centralization. The budgeting system is allocated by Department, so it is
very difficult to summarize by location or province across ministries. It is a gap of the
system when seeking for information needs for financial analysis. However, in this
research, the approved budget and the actual expenditure can be traced out from the
existing database, but for the budget allocation still is inaccessible unless each
organization summarizes their budget by province and these summary can be put together.
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