An Evaluation of Financial Management in Public Health Emergencies: A Case Study of COVID-19 Pandemic Management by the Department of Disease Control, Ministry of Public Health

Abstract

This study aims to evaluate the financial management of the Department of Disease Control, Ministry of Public Health, during the COVID-19 pandemic. The evaluation focuses on the factors contributing to success, challenges faced, and obstacles encountered, along with providing recommendations for improving the management model and designing financial strategies for emergency situations. These recommendations are intended to enhance the Department's preparedness and response to future public health emergencies. The study employs a mixed-method research approach within the framework of the CIPP Model. The sample includes individuals involved in the financial management of the Department of Disease Control during the COVID-19 pandemic, from the initial outbreak in 2563 until its designation as an endemic disease in 2565. Data were gathered through questionnaires and interviews. The analysis was conducted using descriptive statistics, including frequency, percentage, mean, and standard deviation, and qualitative content analysis.

The study found that overall assessment across all areas was rated at a high level. Among the specific areas evaluated, the outcomes dimension had the highest average score of 3.98, while the process dimension had the lowest average score of 3.78.

                Key factors contributing to the success of budget management include clear and prompt directives from leadership, responsive to the evolving situation, and the adaptation of regulations and procedures, which enhanced operational flexibility. Challenges encountered included the persistence of standard bureaucratic budget management processes, even during an emergency, where complex procedures and documentation added burdens to the verification process. Additionally, the staff's lack of experience and concerns regarding newly established rules and guidelines, combined with the existing information systems' inadequacy for emergency budget management, hindered policy decisions by the management. Recommendations for improvement include using past limitations as a basis to streamline procedures and regulations to enhance operational flexibility. Specific financial regulations for public health emergencies should be established, and sufficient budget reserves should be prepared to respond to future public health emergencies, covering at least one month. Furthermore, there should be ongoing development of financial personnel's capabilities to handle emergency operations, with clear staffing frameworks and personnel rotation plans that can be promptly adjusted to meet situational demands under the framework of the Communicable Diseases Act of 2558, and develop an information system to support budget tracking from all sources and with real-time data for policy decisions by the management.