MANUAL OF FINANCE FOR OFFSITE CAMPUS CENTERS COLLEGE OF LOGISTICS AND SUPPLY CHAIN
This research aims to explore problems and find solutions on the disbursement of national budget and income budget so as to develop effective financial disbursement handbook for creating knowledge and comprehension in financial disbursement for the personnel of the offsite education centers, College of Logistics and Supply Chain, Suan Sunandha Rajabhat University. The population was teachers of College of Logistics and Supply Chain, Suan Sunandha Rajabhat University, from Ranong, Udon Thani, and Chonburi education centers. The purposive sampling was used to select the 12 respondents experiencing in budget disbursement to attended in-depth interviews for giving their opinion on problems concerning budget disbursement. The research found that the most problem was a lack of knowledge and comprehension on rules, regulations, and relevant practices due to procedural issues and many tasks in operations. The personnel did not follow information on the rules and regulations concerning budget disbursement. Additionally, the documents were incomplete according to the criteria. As a result, there were errors and delays in budget disbursement operation. The study suggested that the handbook should provide systematic information about the rules and regulations on disbursement procedures. Furthermore, training program on budget disbursement process should be held to achieve a better comprehension, knowledge, expertise, and accuracy in budget disbursement operations.