Introduction: Regarding increasing of health care expenditure of the Civil Servant Medical Benefit Scheme (CSMBS) during fiscal year 2006 – 2009, which the growth rates were 11.66%, 18.12% and 25.61%, respectively. It found that the main problem was the outpatient expenditure, which 80% of this expenditure was drug cost. Therefore, the Comptroller General's Department (CGD), which is responsible to manage the CSMBS, has launched cost containment measures since 2010. Comprehensive reimbursement system has been implemented. This system also provided detail information for utilization review.