The objectives of this research were; 1) to study the state of problems and obstacles in budget administration of Opportunity Expansion Schools in Khlongluang district of Pathumthani province, 2) to study techniques and methods in budget administration on Opportunity Expansion Schools and principles of good governance in budget administration, and 3) to propose a guideline of budget administration based on good governance for Opportunity Expansion Schools in Khlongluang district of Pathumthani province.

          The quantitative data were collected from 176 samples by questionnaires and analyzed by frequency, percentage, mean and standard deviation. The qualitative data were collected by in-depth interviews with 3 key-informants and analyzed by content analysis.

The results of the study found that:

          1.The budget administration of Opportunity Expansion Schools in Khlongluang district of Pathumthani province was at a high level overall. In aspect, the highest level was on Participation, followed by Consencus Oreinted, transparency, Rule of Law, Decentralization, Responsiveness, Accountability, Equity, Effectiveness, and Efficiency respectively.

          2. Problems and obstacles in budget administration based on good governance of Opportunity Expansion Schools in Khlongluang district of Pathumthani province were found that; 1) budget administration not cope with the annual budget plan, 2) work operation out of the time frame, 3) work assigned to the wrong person, 4) workload not matched with the time frame, 5) personnel acknowledgement and understanding, 6) different administrators with different administration styles, 7) unclear policy on budget, and finally 8) compassion and morale.

          3. Suggestions; the most suggestion was on the application of good governance in budget administration and development of school, and following suggestions were on a survey of skills and interests of personnel, acknowledgement of personnel in school about budget policy and budget spending, administration based on good governance, understanding of good governance, participation of teachers in operation, and work performance monitor rather than hearsays.

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