Process of Preparation for the Integrated Annual expenditure budget formulation of the Subdistrict Health Promoting Hospital under the Maha Sarakham Provincial Administrative Organization for the fiscal year 2025

Abstract

This participatory action research aimed to studying the process of preparation for the integrated annual expenditure budget formulation of the Subdistrict Health Promoting Hospital (SHPH) under the Maha Sarakham Provincial Administrative Organization for the budget proposal fiscal year 2025. The target groups were selected purposefully and divided into two groups: 1) the individuals responsible for preparing the budget request or those assigned to the task, and relevant stakeholders, totaling 33 people; and 2) the individuals responsible for the budget plan of the SHPH, totaling 121 people. The research process consisted of 4 steps: 1) Planning phase, 2) Action phase, 3) Observation phase, and 4) Reflection phase. Data were collected through focus group discussions and questionnaires, analyzed quantitatively using descriptive statistics and inferential statistics, including Wilcoxon Matched-pairs Signed Rank test, and qualitatively using content analysis. The study's findings on the context of budget preparation before the implementation showed that there were issues such as a lack of data, knowledge, steps, and coordination that were not continuous, and communication was unclear. The study results on the development of the preparation process according to the plan showed progress by drafting a working group, conducting knowledge-sharing activities, creating manuals, setting a timeline for implementation, adding communication channels, and creating flowcharts for the operations of each unit. After the development, the results showed that the target groups had increased mean scores in knowledge, roles, participation, and satisfaction. The individuals responsible for the plan and budget showed a statistically significant difference in satisfaction scores before the 0.05 level (p-value = 0.019). The success factors identified in this study were the involvement of all levels of the organization, regular data tracking, and consistent coordination.