มาตรฐานการเบิกจ่ายงบประมาณโรงพยาบาลส่งเสริมสุขภาพตำบลวังแสง อำเภอแกดำ จังหวัดมหาสารคาม ปีงบประมาณ 2559 Standard of Budget expenditure Approval for the Health Promoting Hospital at WangSaeng Sub-District, KaeDam District, Maha Sarakham Province Fiscal year 2016
บทคัดย่อ
Abstract
The approval for expenditure of the budget at the Health Promoting Hospital in WangSaeng Sub-district, must be strictly, accordance with the procedure and the law. Therefore there are many steps and it seem to be quite complicated that the officers concerned must be well aware of all procedures. The Health Promoting Hospital WangSaeng Sub-district have analyzed for the risk of inappropriate approval of budget expenditure for the fiscal year 2016 found that, there were total 139 cases. 74.82 % were correctly approved for budget expense, 97.11% were 30 days late for approval, 2.88% were late more than 30 days, In all of the error or mistake that have to make correction more than 3 times were 62.12%. This Action Research was conduct between October 2015 to May 2016 and have the objective aims for develop the standard procedure the arrangement of budget approval for more correctly, by using the PDCA system of Deming for improve and develop the efficiency such as the step of planning, analyzed the present situation data, support and participate in planning together, the step of designed of the tool and the action plans, the step for assessment and specify the indicator, by the internal auditor and external auditor, and the step of review data analysis ,
for improvement and development continuatively. The sample group for this research study were all of personnel who work in WangSaeng’s Health Promoting Hospital (Total
5 person) who were responsible for budget expenditure approval. The tool that we used for assessment or recheck was called “Memory Slip” Tool used for qualitative data analysis were percentage. The result of qualitative assessment analysis found that, In fiscal year 2016 that we used the memory slip as a tool, total 14 cases (14 category of expenditures) that being used for approval, total 59 cases, can be approved correctly 100%, reduces the working steps and correction less than 10 days by 84.75 % and less than 20 days by 8.47% and less than 30 day by 6.78%. All of the personnel who worked are happy that they can work more correctly, and give the satisfaction scale at Very level. The result of this research were expanded to all 7 Health Promoting Hospitals network in KaeDam district, for apply to used in each Hospital, also this research study would suggest that all of the personnel concerned, should study the procedure and the law for well understanding and strictly obey, because all of the rule and procedure can be improve and make correction at all time, also should always have a meeting for exchange the knowledge and review, the working steps as to prevent and reduces the error and for the transparency of the organization. Finally the result of this action research study are very useful that can be used in budget expenditure approval in the Health Promoting Hospital, with more correctly more efficiency more convenient for performance and reduced working time leading to the more satisfaction of the personnel.
Key Words : Standard , Budget expenditure
