Factors affecting expenditure control through Chau Thanh district treasury, An Giang province

Abstract

The State Treasury, a vertical agency under the Ministry of Finance, has the main task and function to manage, control, and report on state budget revenues and expenditures. This research aimed at evaluating factors that influence the quality control of state budget expenditure through Chau Thanh Treasury in An Giang province. The study interviewed directly 155 staff using the service at Chau Thanh Treasury with a well-structured questionnaire. Descriptive statistics analysis, Cronbach’s Alpha test, Exploratory Factor Analysis, and linear regression analysis were used in this research. The results identified five factors and the impact of factors affecting the quality control of state budget expenditure through Chau Thanh Treasury in An Giang province such as State Budget estimates, Controller, Quality control staff, Customer satisfaction level, and Internal control system. These factors explained 68.5% of the variation of the dependent variable (adjusted R2 = 0.685). Based on the results, the authors propose the management implication to improve the quality of expenditure control through Chau Thanh Treasury, An Giang province with the Ministry of Finance, Central Treasury, An Giang province Treasury, agencies, and units using the State budget.