Reimbursements of outpatient and inpatient services had been decreased during 2011-2013. In 2013, the total reimbursements were 59,828 million Baht, 2.4% dropped, compared with the previous fiscal year. The numbers of patients experienced insignificant decline. The largest share of cost reduction was from drugs expenditure of outpatient services. Utilization review found that most of the patients visited university hospitals and other tertiary hospitals. Results from the analysis found that 20% of outpatient visits and inpatient admissions caused 80% and 71% of total OP and IP expenditures respectively. Moreover, there were 910 patients or 3.6% of those visiting OP department and 170 patients or 1.4% of those with hospitalization had expenses exceed 1 million Baht a year.