Paper Title
The Problems and Obstacles of the Budget Disbursement for Projects/Activities of the Faculty of Education, Suan Sunandha Rajabhat University

Problems and solutions to the budget disbursement for projects/activities of the Faculty of Education, SuanSunandha Rajabhat University were investigated in this research study. The faculty’s officers (N=13) participated in responding to an 18-items questionnaire. Data was analyzed and presented in the form of percentage, average, and standard derivations. The research findings showed that the problems in this regard were categorized into four groups: duty operation, disbursement control, budget account, and payment transaction. It was found that the causes of the problems were related to the insufficient number of the officers. The findings showed that the officers had low level of understanding the regulations of procurement and finance. The findings also revealed that the officers perceived the training essential for developing their understanding of the regulations of the procurement and finance and for enhancing the skills to perform the budget disbursement for project/activities accurately which included writing payment reports and payment approval forms. Keywords - Budget disbursement, the regulations of procurement, The regulations of finance