การพัฒนาแนวทางการเบิกจ่ายเงินงบประมาณ ของสำนักงานสาธารณสุขจังหวัดมหาสารคาม The Development of new guideline for Budget Requesting and Payment In Maha Sarakham Public Health Office

บทคัดย่อ

Abstract

           This research study on How to develop the new guideline for Budget Requesting and Payment   in Maha Sarakham Public Health Office, have the objective aim to develop the new guideline for improve the budget Requesting and Payment, and to gathering the problems of the budget management for the pervious  years, that have occurred in

Maha Sarakham Public Health Office. The system of research study were used analysis, summarized the procedure and practical regulation for more correctly, efficiency and effectively, included gathering the opinions and suggestion from the executive officer who responsible for the budget Requesting and Payment, of all sections and levels and then summarized to become the new guideline that can be use in Maha Sarakham Public Health Office, more efficiency and effectively. Also give the opportunity to all practical personnel to give suggestion of the new guideline. The result of study found that, the guideline for the budget Requesting and Payment of Maha Sarakham Public Health Office can be divided into 7 categories 1) The budget for the personnel management 2) The budget for work processing 3) The budget for supporting 4) The budget for miscellaneous 5) The budget for investment. The result of the opinion toward the new guideline of the practical personal at the section level, as the overall, mostly have agreed, at high level.  The result of the problems that have occurred during period of the past years found that mostly were the document were incomplete, secondly were, the practical personnel level were not fully understand. The new guideline which have been developed for more efficiency and effectively were 1) Give more detail for understanding Requesting and Payment   to all practical personnel and all section for fully understanding. 2) Supervise and give information to all practical personnel continuously. 3) Continuation of internal auditing in all section.  4) In case of there are any change of the procedure or practical regulations make sure to advise the practical personnel to be fully understand of the newly changes.