Control situation on clients as Account Receivable of Srisangwan Hospital, Mae Hong Son province

Abstract

The objectives of this study were to investigate internal control situation on a Account Receivable medical expenses direct payment and to improve the system.   The study was carried out during the year 2016 at Provincial Srisangwan Hospital, by collecting data required for an improvement additional with using an open end questionnaire to determine Strengths, Weaknesses, Opportunities, and Threats. The participatory outcome was reported to special task force committee in order to summarize the improvement procedures. Results of data collection found that the first 3 issues that were denied to get paid from Comptroller General's Department as followed; firstly, the missing of Drug code  that the hospital has initially been recorded to the Comptroller General's Department, secondly the unequal in number of  prescription orders and real dispensing, lastly the date and treatment time for medical expenses were out of the right period. The meeting outcome indicated some optional for improving these  following systems: communication system, individual account receivable, performance controlling system, evaluation processes in and between authorized sectors etc. develop a manual for medical expenses direct payment, arrange knowledge management among officers and accountant.  Finally, the evaluation outcomes after system improvement has indicated the reduction of denied payment by Comptroller General's Department, from 30.90 % of 267,478.78 to 184,826.48 Baht. We suggested PDCA (Plan Do Check Act) cycle should be repeated on regular basic at all levels as well as expanding this strategies found to another relevant financial sectors i.g. reimbursement/payment in order to increase the hospital income.