Based on our test of detail, we found that Allocation of salary employed and medical fee of Baht 24,697.27 ,USD 9.40 who joined the Workshop for NGO Social Workers on Case Management during October 4-7, 2011 at Long Beach Hotel in Cha-Am, in budget line 1.3.4 Thailand Staff -in-country - (3 staffs: 5 days/trip x 2 times/6 provinces/year); whereas, it should be record in budget line 6.1.2 Thailand - NGO workers' training on child protection and case management due to the fact that the expenditure was related to the project in budget line 6.1.2.