the study on budget transfer during 2007-2011 of banyang subdistrict administrative organisation in...

7/28/2019 The Study on Budget Transfer during 2007-2011 of Banyang Subdistrict Administrative Organisation in Kiriratnikom, Suratthani

1/49

:

2 1 (..-.. 2556)

2550-2554

The Study on Budget Transferduring 2007-2011 of Banyang

Subdistrict AdministrativeOrganisation in Kiriratnikom,

Suratthani

*

Teeranit Inchan

*

; Email:[email protected]


2/49

: 2

1 (..-.. 2556)

2550-2554

5 2550-2554

2550-2554

2550 9 32 2551

10 38 [65]


3/49

: 2

1 (..-.. 2556)

2552 12 32 2553 11 37 2554

17 45 1)

2)

[66]


4/49

: 2

1 (..-.. 2556)

4 1)

2) .

3)

4) . [67]


5/49

: 2

1 (..-.. 2556)

:, ..2550-2554,

Abstract

The purpose of this study was toanalyse the data of the budgetstransferred during the fiscal years of 2007-

2011 of Banyang SubdistrictAdministration Organisation, Kiriratnikom,Suratthani. This paper explored thedocuments related to the data of thebudgets transferred in the period of fivefiscal years of Banyang Subdistrict

Administration Organisation, Kiriratnikom,Suratthani. The results showed that duringthe years 2007-2011, Banyang SubdistrictAdministration Organisation, Kiriratnikom,Suratthani, transferred the expensebudgets for many times each year. In fiscalyear 2007, the expense budgets have

been transferred for nine times, classified

[68]


6/49

: 2

1 (..-.. 2556)

into 32 transactions. In fiscal year 2008,the expense budgets have beentransferred for ten times, classified into 38transactions. In fiscal year 2009, theexpense budgets have been transferred fortwelve times, classified into 32transactions. In fiscal year 2010, the

expense budgets have been transferred foreleven times, classified into 37transactions. In fiscal year 2011, theexpense budgets have been transferred forseventeen times, classified into 45transactions. From the above information,

the main reasons of budget transfers were1) the original budgets that had been setaccording to yearly expense budgetlegislation were not enough or 2) thebudgets were not set for certain matters,so it was necessary to reorganise newbudgets. If taking fiscal and financial

management into account, this kind ofaction was considered a lack of discipline,since transferring the budgets too oftenduring a fiscal year would mean that it didnot go accord to the original expense plan.

The main problem was that the analysis of

the budget was not set thoroughly and

[69]


7/49

: 2

1 (..-.. 2556)

clearly and without reflecting the reality ofthe performance of each area. Therefore,to meet the appropriate efficiency of thebudget management and good fiscal andfinancial discipline, four processes weresuggested to the Subdistrict AdministrationOrganisation as follows: 1) During the

process of the annual expense budgetlegislation, the responsible party mustconsider expenses based on actualexpenditures of the previous years withfactual information. 2) Before setting localdevelopment plans and annual expense

budgets, the Subdistrict AdministrationOrganisation should declare a timeframe oflocal development plans and annualexpense budgets to the people or otherrelated government offices. 3) Setting thelocal development plans and annualexpense budgets should be based on the

publics contributions and other relatedgovernment departments contributions. 4)

The Subdistrict AdministrationOrganisation should not transferred thebudget too often to maintain the fiscaldiscipline.

[70]


8/49

: 2

1 (..-.. 2556)

Key Word:Transfers of Budget, 2007-2011 A.D., Banyang Subdistrict

Administrative Organisation

(.)

18

..2537 [71]


9/49

: 2

1 (..-.. 2556)

( 6) ..2552 ..2542 (2) ..2552

[72]


10/49

: 2

1 (..-.. 2556)

2550 9 2551

9 2552 12 2553 11 2554

17

[73]


11/49


12/49

: 2

1 (..-.. 2556)

2) 3) -

5

2550-2554

[75]


13/49

: 2

1 (..-.. 2556)

4

1)

2)

3)

[76]


14/49


15/49

: 2

1 (..-.. 2556)

2550-2554

[78]


16/49

: 2

1 (..-.. 2556)

(documentary research) 2550-2554

[79]

-

-

2550

- 2551

-


17/49


18/49

: 2

1 (..-.. 2556)

2550-

[81]


19/49


20/49

: 2

1 (..-.. 2556)

1.2.3.4.5.

13 ..49

10 ..49

11 ..49

10 ..50

12 ..50

411214

-1912

4-3-2

-----

41914

--3--

6.7.8.9.

9 ..502 ..

50

10 ..50

22 ..50

1414

-414

1---

----

1414

----

32 22 10 - 29 3

2550

[83]


21/49

: 2

1 (..-.. 2556)

1 2550 9

1 13 2549 2 10 2549 3 11 2549 4 10 2550 5 12 2550 6 9 2550 7 2 2550 8 10

2550 9 22 2550 9 32

10 22 32

[84]


22/49


23/49

: 2

1 (..-.. 2556)

2 2551

1.2.3.

28 ..50

8 ..51

1 ..51

142

132

-1-

---

142

---

2 ()

[86]


24/49

: 2

1 (..-.. 2556)

4.5.6.7.

13 ..51

12 ..51

28 ..51

31 ..51

7284

1234

6-4-

--1-

4-64

3-2-

8.9.10.

5 ..51

2 ..51

22 ..51

613

-11

6-2

---

-1-

6-3

38 18 19 1 24 14

[87]


25/49

: 2

1 (..-.. 2556)

2551 2

2551 10

1 28 2550 2 8 2551 3 1 2551 4 13 2551 5 12

2551 6 28 2551 7 31 2551 8 5 2551 9 2 2551 10 22 2551 10

38 19

[88]


26/49

: 2

1 (..-.. 2556)

18 1 38

..2541 26 24

..2541 27 14

2552

[89]


27/49


28/49

: 2

1 (..-.. 2556)

25 ..521 ..

52

1 ..52

3 ()

6.7.

4 ..

527 ..52

21 11 1- -- -1 2-

8.9.10.

11.

18 ..52

1 ..52

23115

-3115

2----

-----

23115

-----

[91]


29/49

: 2

1 (..-.. 2556)

12.

20 ..521 ..

52

16 ..52

32 26 6 - 30 2

2552 3

2552 12 1 1 2551 2 16 2552 3 25 2552 4 1

2552 5 1 2552 6 4 2552 7 7 2552 8 18 2552 9 1

2552 10 20 2552 [92]


30/49


31/49

: 2

1 (..-.. 2556)

2553

2553

4 4

2553

[94]


32/49

: 2

1 (..-.. 2556)

1.2.3.4.

23 ..52

7 ..5322

..53

15 ..53

2512

-5-1

2-11

----

2512

----

5.6.

14 ..531 ..

53

44

34

1-

--

44

--

4 ()

[95]


33/49

: 2

1 (..-.. 2556)

7.8.

15

..5323

..53

25

14

11

--

25

--

9.10.

11

1 ..5327

..53

28..53

183

183

---

---

183

---

37 30 7 - 37 -

2553 4

2553 11

1 23 2552

[96]


34/49

: 2

1 (..-.. 2556)

2 7 2553 3 22 2553 4 15 2553 5 14 2553 6 1 2553 7 15 2553 8 23 2553 9 1 2553 10 27 2553

11 28 2553 11

37 7 30 37

[97]


35/49

: 2

1 (..-.. 2556)

..2541 26 37

2554

2554

5 5

2554

[98]


36/49

: 2

1 (..-.. 2556)

1.2.3.4.5.6.7.8.9.10.

11.

12.

13.

5 ..53

14 ..53

10 ..54

7 ..5421

..5410 ..

54

31 ..54

6 ..5424 ..

54

7 ..54

22

.

.

32122132352

24

321-2132352

24

---2-------

--

-----------

--

32122132352

24

-----------

--

[99]


37/49

: 2

1 (..-.. 2556)

54

22 ..54

18 ..54

5 ()

14.

15.16.

17.

1 ..54

7 ..54

15 ..54

20 ..54

4513

4513

----

----

4513

----

45 43 2 - 45 -

[100]


38/49

: 2

1 (..-.. 2556)

2554 5

2554

17 1 5 2553 2 14 2554 3 10 2554 4 7 2554 5 21 2554 6 10 2554 7 31 2554 8 6 2554 9 24 2554 10 7

2554 11 22 2554 12 22 2554 13 18 2554 14 1 2554 15 7 2554 15 7 2554

[101]


39/49


40/49


41/49

: 2

1 (..-.. 2556)

51255225532554

1117

3745

3043

72

--

3745

--

59 184 139 44 1 165 19

2550-2554) 6 2550-2554

2550 9 32 , 2551

10

[104]


42/49

: 2

1 (..-.. 2556)

38 , 2552 12 32 ,2553 11 37 ,

2554 17 45 184

44 139 184

..2541 26

145 [105]


43/49


44/49

: 2

1 (..-.. 2556)

12 32 , 2553 11 37 , 2554

17

45 .

(1) (2)

[107]


45/49


46/49


47/49

: 2

1 (..-.. 2556)

1.

2. .

3.

4. .

[110]


48/49

: 2

1 (..-.. 2556)

5. .

. 2550.

.(). 2554.

.:

. . 2541.

. 2. :

.

[111]


49/49

the study on budget transfer during 2007-2011 of banyang subdistrict administrative organisation in...

Documents