A study of Knowledge and Understanding on Financial Expense Regulations for Domestic and International Travel Expenses of Faculty and staff in Sukhothai Thammathirat Open University

Abstract

This research article aims to investigate the knowledge and understanding of university personnel regarding their entitlements and reimbursement rates in accordance with the regulations of Sukhothai Thammathirat Open University concerning domestic official travel expenses (B.E. 2562) and temporary overseas official travel expenses (B.E. 2562). Furthermore, the study examines the problems and obstacles encountered in adhering to these regulations. The sample consisted of 273 civil servants and university employees. Data were collected using a questionnaires and analyzed through descriptive statistics, including frequency, percentage, mean, and standard deviation.

The findings indicate that personnel possess a moderate level of knowledge and understanding concerning their entitlements and reimbursement rates under the regulations for both domestic and overseas official travel expenses. It was observed that personnel demonstrated a greater understanding of the domestic travel expense regulations (B.E. 2562) compared to those governing temporary overseas official travel (B.E. 2562). Regarding challenges in compliance, the majority of personnel (56.41%) reported no difficulties, while 43.59% experienced certain problems and obstacles. Despite most personnel not encountering difficulties, issues relating to cumbersome approval and reimbursement procedures, as well as insufficient knowledge of the reimbursement process, were identified as significant concerns. The results underscore the necessity to revise and clarify the university’s regulations on official travel expenses. Additionally, it is recommended that the university issue official directives outlining detailed operational guidelines and reimbursement procedures, provided such directives are consistent with existing university regulations. Moreover, the development of a comprehensive reimbursement manual is advised, delineating the criteria, procedures, and methods for expense claims to ensure accurate, complete, and uniform adherence to the regulations and directives, thereby minimizing errors in the reimbursement process.