The Decentralization of Local Administrative Organization: A Case Study of Public Expenditure Spending Allocation to Sisaket Municipality, Sisaket Province -

Abstract

          This study employs a documentary research which focuses only on the budget of the fiscal year 2018. The result of this study shows that there are two ways of allocating budget to Sisaket Muang Municipality. These include (1) direct budget allocation in the form of general support fund and specific activity support fund and (2) budget allocation via job transfer, project, and activity initiated by the central government. The guideline of decentralization to Sisaket Muang Municipality indicates that revenue of Sisaket Muang Municipality needs to increase not less than 20 and 35 percent of the government revenue within the year 2018 and 2023 respectively. In order to get an efficient operation of the Sisaket Muang Municipality, there are three stages of operation plan: urgent stage (2018), moderate stage (2019-2021) and long-term stage (2022-2027). In 2018, Sisaket Muang Municipality has received 21.4 percent of the government revenue or 100.12 percent of allocated budget to Sisaket Muang Municipality. Although the Bureau of the Budget was efficient in budget allocation, the actual expenditures were only 64.78 percent of the allocated budget to Sisaket Muang Municipality which was relatively at the low rate. This brings problems to the implementation of the decentralization policy which can be described as follows: (1) planning problem (2) budget allocation problem (3) purchasing problem (4) human resource management problem and (5) administration transformation problem.