Model of Administration of Annual Budget Plan on Community Hospitals in Mukdahan Provincial Public Health Office

Abstract

Purposes : To develop and a evaluate model of administration of annual budget plan on community hospitals in Mukdahan provincial public health office.

Study design : Research and Development.

Materials and Methods : This research were divided into research, development, experimented and evaluation. 42 of participants were administrators and financial and accounting practitioners of community hospitals. Data were collected using a survey, performance assessment form and a summary of internal audit results. The data were analyzed using frequency, percentage, mean and standard deviation.

Main findings : 1) The model of administration of annual budget plan were   consisted of steps budgeting, budget approval, budget management, and Budget, 2) The evaluation of the model found that the overall annual budget plan management was at a high level. The report of the internal audit on finance and accounting issues found that most of the issues were the examination of capital funds to compensate for the depreciation of construction and equipment (UC investment budget), amounting to 7 issues (11.9%), and the issue of supplies management. 18 of issues were a parcel control and storage (48.6%).

Conclusion and recommendations : The results of this study indicated that the developed model resulted in the target group having more accurate budget management.