Guidelines for Examining the Expenditure of Non-Budgetary Following the Subsidy Plan The Subordinate Agencies Under the Office of the Permanent Secretary, Ministry of Public Health: The Case of the 6th Health Regional Zone

Abstract

               Office of the Permanent Secretary under Ministry of Public Health had regulatory subordinate agencies and service unit following to the Ministry of Public Health Regulation on Subsidies of Service Unit under the Ministry of Public Health B.E. 2562, which collects income from the operating activities or receiving money from whom provided with the objective of spending on the affairs of the agencies and the law allowed to keep and manage without forward to the Ministry of Finance. The expenditure must be following the law, regulation and cabinet resolution defined. The 6^th Health Regional zone had service units in hospital level totally 73 agencies that operation for spending non-budgetary of subsidy and  reported. According to the inspection and supervision results in the fiscal year 2021-2022, key performance indicators of the subsidy plan found that the service units of the 6^th Health Regional zone was draw up the subsidy plan incorrect and not following the guidelines on the Ministry of Public Health defined. The major risk factors effected by expenditure subsidy of service units not following their objectives. Internal Auditors had provided assurance in order to supporting expenditure had efficiency, effective and decrease incorrect from operating. The author developed the guideline auditing expenditure of non-budgetary following the subsidy plan in agencies under the Office of the Permanent Secretary: the 6^th Health Regional zone for internal auditor using this guideline for auditing non-Budgetary of subsidy plan control to increase the system quality and reduce the risk for spending subsidies budget.

               Scope and content in the guideline according to performance found that the operation of receive and payment of subsidy plan, annual action plan and procurement plan had inconsistency. The expenditure and liabilities have no control system to tracking the plan. The provided policy and communication was unclear, therefore the expenditure subsidies was not according to approved plans, increase errors, performance risk and effect to financial status of service units. Thus, subsidies operation plan should be audited by authorized Provincial Internal Auditor Committee about non-Budgetary Subsidy Expenditure of service units under Ministry of Public Health. Set-up good internal control system for  expenditure subsidies under agency executives to monitor the expenditure, increase efficiency, consistent with laws and  regulations continuously.