Analysis of Budget Expenditure to Achieve the Performance of Government Performance to Achieve the Goals of Suan Sunandha Rajabhat University

Author(s) :

Anutida Sangsai
UdonThani Education Center, Suan Sunandha Rajabhat University, Bangkok, Thailand

Sarayuth Kwanmuang
UdonThani Education Center, Suan Sunandha Rajabhat University, Bangkok, Thailand

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Abstract :

Udon Thani Education Center, Suan Sunandha Rajabhat University is an educational organization. Each fiscal year a policy framework is established for university strategy to determine the direction and goals of the university. In fiscal year 2024, the university has 33 indicators to evaluate government performance under 4 strategies. Therefore, it is important and necessary to show the efficiency of operations to answer the performance evaluation indicators. To be able to set an action plan including spending the budget effectively. This research has studied and analyzed the spending budget for project implementation to answer government performance evaluation indicators of Udon Thani Education Center for the past 2 years, namely fiscal years 2022-2023, which is expected to provide guidelines for budget management to achieve the most efficiency. In terms of achieving the results of achieving the goals set by the university in the next fiscal year. This research is qualitative research by studying strategic plan documents report on government performance for the fiscal year 2022-2023 and budget spending of Udon Thani Provincial Education Center to analyze the worthiness of budget spending in each project. It found that there is a very high level of budget allocation and budget disbursement in strategy 1. The budget allocation for fiscal year 2022 is 97.25% and a total of 87.41% has been spent. Similarly, the budget allocation in fiscal year 2023 is 98.86% and a total of 98.85% has been spent compared to strategies 2 and 3 in both fiscal years, fiscal years 2022 and 2023. In strategies 2 and 3, there is budget allocation. and disbursement of approximately 1%. In addition, the percentage of achieving the indicator goals in fiscal year 2022 was more achieved than in fiscal year 2023. It will be noticed that in the fiscal year 2022, Udon Thani Education Center Over the fiscal year 2023, 20 indicators have been assigned. So, it shows that budget affects success in achieving goals but is not 100% effective. It shows the relationship between the achievement of indicators and budget disbursement in fiscal year 2022. It can be seen that most of the indicators achieving the target are related to budget disbursement. And there are some that are able to achieve their goals without disbursing the budget. Therefore, driving the university's strategy and indicators to achieve its goals will consist of many factors. The budget factor is only one factor that results in driving and operating. But, there are other factors that affect success such as driving time and the difficulty of the indicators for achieving the goals. However, planning for budget allocation is also necessary to successfully drive the strategy and indicators of the agency. Keywords: Analysis, Budget Expenditure, Performance of Government

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