Success in the Utilization of the Expenditure Budget for Fiscal Year B.E. 2565 of the Provincial Public Health Office

Abstract

This research aims to find factors and explain the associated success in annual budget expenditure, and variability between personnel working period regarding budgets, process of budgets, administration, the ability to spend the budget in quarter with the associated with successful annual budget expenditure for the fiscal year 2022 of Provincial Public Health Offices (PPHO). The target population was personnel with missions responsible for budget work in 76 Provincial Public Health Offices, comprising 152 participants. The instrument used was a questionnaire developed based on Weihrich H. & Koontz H. concepts and adapted from another research. The research results were analyzed using descriptive statistics and a Generalized Estimating Equation. The result revealed that (1) all quarters' annual budget expenditure for the fiscal year B.E. 2565 has not reached the target. (2) Factors associated with success in annual budget expenditure are personnel working periods regarding budgets and spending in the quarters 2nd and 3rd. (3) Personnel working period regarding budgets, administration, and the ability to spend the budget in quarters 1- 3 can explain the variation that affects the success in the annual budget expenditure of the PPHO.  This may be because the budgeting process and administration of the budget expenditure each year has a constant format, allowing experienced personnel to manage according to the plan. However, changes in policies, indicators each year, fixed operating time frames, and strict spending. The allocated budgets are insufficient. As a result, the management of the PPHO in each quarter is important for spending to be successful.