Development of disbursement of extra-budgetary funds process at Maha Sarak ham Hospital.

Abstract

     The study, "Developing the Off-Budget Disbursement Process at Mahasarakham Hospital," aimed to study off-budget disbursement and the development of the off-budget disbursement process at Mahasarakham Hospital. This action research was conducted between June 2025 and August 2025, a total of 3 months. The sample consisted of 80 personnel involved in off-budget disbursement at Mahasarakham Hospital. Data were collected from reports on off-budget disbursements at Mahasarakham Hospital and questionnaires. Data were analyzed using content analysis, frequency, percentage, mean, standard deviation, and a dependent t-test.

     The study found that after developing the off-budget disbursement process at Mahasarakham Hospital in 2024, the process for disbursing government loans for fiscal year 2024 took approximately 7 working days per document, with 376 documents completed. The process for disbursing project expenses and travel expenses for fiscal year 2024 (without government loans) took approximately 10 working days per document, with 196 documents completed. The process for disbursing project expenses and travel expenses for fiscal year 2024 (without government loans) took approximately 5 working days per document, with 148 documents completed. The understanding of personnel involved in the off-budget disbursement process at Mahasarakham Hospital before and after implementation showed a statistically significant difference at the 0.05 level. After implementation, personnel's understanding of the off-budget disbursement process at Mahasarakham Hospital was higher than before implementation.