การวิเคราะห์โครงสร้างรายได้ขององค์กรปกครองส่วนท้องถิ่นอำเภอสะเมิง จังหวัดเชียงใหม่

Abstract

This research is aimed to study income structure of local administrative organizations’ revenue and study suitability of the income structure of local administrative organizations in Amphur Samoeng from Budget Year 2009 to 2012, as the qualitative research. Data was collected using an interview form to 20 main respondents. And analysis of data is a kind of descriptive analysis. The study result reveals that the income structure of local administrative organizations in Samoeng District, Chiang Mai Province collected locally was in a very small portion. Even they tried to collect tax fully but there was no enough source of income to be collected. Most of incomes were from the tax collected and appropriated by the government, tending to increase. By the way, the portion of income that the government supported in general to support decentralization to the local administrative organizations to perform their duties as defined by the laws in each form, which the local administrative organizations could spend for program/ activities set by themselves, was reduced year by year, while the portion of support in general according to the missions of transfer with specific purpose of spending was increased, some of which does not conform to the actual situation. As the result, the local administrative organization had to contribute their income to conform to the government policy. So, their budget was not enough to develop their areas and solve problems of people in the areas. For applying the basis of proportional appropriation by percentage of population, villages which was appropriated equally, it is found that the population from the civil registration database was lower than the actual population in the area. And in the areas, there were also latent population which the local administrative organizations had to assume responsibility for provision of public services to respond the needs of the actual population in the area. As the result, they had budget not enough to develop their areas and cover problems of people in the area. The research result brings about recommendations on appropriation of supports as follows: The basis for appropriation of funds in general should be considered on missions of expenditures of the local administrative organizations divided into 3 parts: Part 1: Appropriate the fund to the local administrations in the same amount as the previous year; Part 2: Appropriate the fund to the local administrations with potential to provide public services; and Part 3: Appropriate the fund to the local administrations with low income from collecting by themselves and no source of income in the area. On budget planning and spending, the survey of needs and necessary and urgent problems should be made regularly in order to plan for spending and carrying out projects/ activities clearly, solve the problems of people in the area comprehensively and pertinently, and to be able to improve/ adjust the budget spending plan to maximize benefit and operate all projects/ activities set in the annual budget.