Asset Inspection Guidelines for Health Service Units in Health Region 8 under the Office of the Permanent Secretary, Ministry of Public Health

Abstract

The Office of the Permanent Secretary, Ministry of Public Health, supervises 88 health service units and 18 disbursing units within Health Region 8, which constitute part of the consolidated financial statements at the departmental level. Fixed assets and medical service receivables are critical components affecting the financial position and liquidity of health service units. This study aimed to examine the situation and problems related to the management of fixed assets and medical service receivables among health service units in Health Region 8, to analyze the findings from audit and supervisory processes and assess the effectiveness of the internal control systems related to asset and receivable management, and to develop audit guidelines for fixed assets and medical service receivables for health service units under the Office of the Permanent Secretary, Ministry of Public Health.

The study findings, derived from governmental audits and supervisory evaluations conducted during fiscal years 2024 and 2025 under performance indicators for improving financial reporting efficiency in the areas of fixed assets and medical service receivables, revealed that health service units lacked standardized operational frameworks and unified practices. As a result, financial recording, monitoring, and reporting processes varied across units. In addition, the absence of systematic receivable monitoring mechanisms and integrated information technology systems limited the effective utilization of financial information for managerial decision-making.

Therefore, audit guidelines for fixed assets and medical service receivables for health service units in Health Region 8 were developed to serve as standardized operational practices across service units. These guidelines aim to enhance the accuracy and reliability of financial information, improve the quality of operational systems, and support efficient and sustainable financial management of health service units