An Analysis of Government Budget and Annual Budget Expenditure in Fiscal Year 2015 - 2019 of Chiang Mai University Library

Abstract

This research aims to study the comparative analysis of national budget expenditures and revenue budgets for the fiscal years 2015-2019. Data collection involved examining budget allocation documents, experimental budgets, categorized accounts from the 3-Dimensional Accounting System, and the CMUL e-Budget database. Data analysis was shown in terms of the total values, percentage rates, and presented in tabular format.

The research findings revealed that the total budget disbursement for the years 2015-2019 is 454,520,205.11 baht. It was divided into national budget expenditures for 303,816,330.98 baht, which was 66.84 per cent, and revenue budget expenditures for 150,703,874.13 baht, which was 33.16 per cent. The disbursement from the national budget was higher than the revenue budget, with a ratio of 3:1. The largest disbursement of the national budget was for wage subsidies (for university full-time employees) which was 203,451,081 baht (66.97%). The second highest number of 27,413,485.80 baht (9.02%) was for public utilities expenses (electricity). According to the revenue budget, the highest disbursement was for operational expenses in the category of purchasing electronic databases and books, totaling 85,246,703.53 baht (56.56%). The second highest was for recurrent expenses of departmental units, which was 40,458,044.84 baht (26.85%).