Methods to Improve the Efficiency of Revenue Disbursement of the Department

Abstract

Background and Aims: This study aims to develop a framework for controlling and auditing expenditure reimbursement documents at the Institute for Population and Social Research, Mahidol University. The objective is to establish operational guidelines to reduce errors and prevent issues in the reimbursement process. Previously, the reimbursement process has encountered errors and challenges related to reimbursement criteria, reimbursement rates, and the completeness and accuracy of supporting documents. These issues have led to mistakes, delays in document correction, and a lack of confidence among staff, affecting the trust of stakeholders.

Methodology: This study utilizes secondary data collection, gathering information from academic literature, books, articles, journals, theses, research reports, and online sources. The collected data are analyzed to develop a framework for controlling and auditing expenditure reimbursement documents. The study compares previous practices with newly identified approaches, based on data collected from 2015 to 2023.

Results: The study finds that the proposed framework, based on a systematic approach, introduces a new best practice—a checklist form for document verification before submission for reimbursement. This new approach enhances operational efficiency, reducing the time required for additional document requests. It also ensures that both staff and stakeholders work systematically and in alignment, minimizing errors and delays in the documentation process in contrast, previous practices often resulted in staff and stakeholders working independently based on their interpretations of institutional guidelines and reimbursement rates, which led to errors, inefficiencies, and delays in the reimbursement process.

Conclusion: The developed framework for controlling and auditing reimbursement documents has not yet been implemented, meaning the intended operational goals have not been fully achieved. It is recommended that the institute encourage staff and stakeholders to adopt this framework through effective communication channels. Additionally, a follow-up evaluation should be conducted to determine whether the framework achieves the expected outcomes, thereby allowing for necessary improvements to enhance its effectiveness.