การพัฒนาการปฏิบัติงานตรวจสอบและการเบิกค่าใช้จ่ายในการเดินทางไปราชการของบุคลากร คณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏนครสวรรค์

Abstract

The objective of this research is 1) to study the knowledge and understanding of reimbursement of travel expenses for government service of Faculty of Management Science personnel; and to analyze obstacles and solutions, including checking and reimbursing travel expenses for government officials of the Faculty of Management Science. Nakhon Sawan Rajabhat University The sample used in this study was 30 subjects by selecting a simple random sample and selecting the main informant, who has the right and those involved in reimbursing government travel expenses according to legal principles. Related Regulations Data collection tools include questionnaires and unstructured in-depth interviews, analyzing content analysis methods and using objective statistics such as percentages, averages, and standard deviations.

The results of the research showed that:  1)The subjects had knowledge, understanding, and problems in reimbursement of government travel expenses as a whole, 72.29%, which is considered to be no problem as a result of individual questions that are not reimbursement problems. In addition to the question that is the problem, 1) where to stay for breakfast. Meal allowance cannot be reimbursed. According to the regulations, hotels or accommodation facilities can be reimbursed as usual, which is considered as an add-on service for that accommodation, 2) Accommodation fee means the cost of renting a room in a hotel or accommodation or the traveler's house. This means that the cost of renting a room in a hotel or accommodation but not including the traveler's residence, and 3) All accommodation reimbursements must provide proof of payment. According to the regulations, the reimbursement of accommodation is actually paid. Proof of payment is required for all transactions. In case of lump sum reimbursement, no evidence is required and 2) Inspection and reimbursement of government travel expenses found that problems and obstacles in reimbursement of government travel expenses were moderate overall. It has an average of 3.188, which is due to the problem that the application form for approval to travel to the government is very detailed, causing it to be filled out, such as lack of letter amount, incomplete and incorrect signing. It has an average of 3.700, followed by the problem of not being able to document disbursements. To clear the debt of government advances in a timely manner. It has an average of 3.633. The disbursement rate cannot be calculated, i.e. the calculation of allowances and time. Entitlement expenses make it impossible to properly plan travel expenses and require approval to change expenses later. It has an average of 3.507 and does not know the operating procedures/does not have a manual to study references. They have an average of 3.200, respectively