Efficiency of Budget Management in Fiscal Year 2020 in the 10th Public Health Region

Abstract

The objectives of this study were to assess the efficiency level of budget management and identify the factors affecting the efficiency of the management with the expectation to apply the results as a guideline for solving the problems of budget management in the study area. Data were collected from 103 budget practitioners of the 10th Public Health Region; and were analyzed by usng descriptive (mean and standard deviation) and inferential statistics (Pearson’s product-moment correlation coefficient and multiple regression). It was found that the level of opinion on factors affecting the efficiency of budget management of the 10th Public Health Region in overall was at high level. When classified by each factor, it was founded that the factor most affecting budget management was budget control, followed by budget preparation and approval, budget management, operations, and regulatory and compliance procedures, respectively. There was significant association between the 5 factors and the efficiency of budgetary management (p<0.05).