Analysis of Budget Management in Health Region 5

Abstract

This article aims to publish an analysis of budget management in service units within Health District 5 during the fiscal years 2021 - 2023 by studying relevant document information related to budget management. Collect data from the New GFMIS Thai system using tables to compile the information and compress the data by comparing it as a percentage ratio. Use line charts to display data to compare trends of increase (decrease) and use a Fishbone Diagram to analyze the causes of the identified problems. The data used in this analysis is the annual budget expenditure status report from the New GFMIS Thai system of the Budget Analysis Division, Office of the Permanent Secretary, Ministry of Public Health, which is published on the website of the Financial Management Office, Office of the Permanent Secretary, Ministry of Public Health (http://finance.moph.go.th/finance/). The focus is on budget allocation, budget disbursement, mutual budget disbursement, and the retention of funds for budget carryover. The analytical study found that the key factors influencing budget expenditure of service units in Health District 5 include: 1) Budget allocation in each quarter, 2) The expenditure plan of the service units, 3) The budget estimates for various expenses of the service units, 4) Policies of the Ministry of Public Health and other relevant agencies, and 5) External situations and environmental conditions. The recommendation is that, in terms of internal factors that can be controlled and managed efficiently, there should be close monitoring and expedited budget disbursement to align with the established plan. This will result in more effective budget management and execution of budget disbursements by service units in Health District 5.