diff --git a/Controllers/Detail_Kpi.Controller.cs b/Controllers/Detail_Kpi.Controller.cs
index e715a64..41fd6e4 100644
--- a/Controllers/Detail_Kpi.Controller.cs
+++ b/Controllers/Detail_Kpi.Controller.cs
@@ -500,8 +500,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:H4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:H4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("H4:H5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -516,8 +516,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:I4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:I4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("I4:I5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -532,8 +532,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:J4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:J4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("J4:J5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -548,8 +548,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:K4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:K4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("K4:K5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -564,8 +564,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:L4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:L4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("L4:L5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -580,8 +580,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:M4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:M4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("M4:M5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -596,8 +596,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:N4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:N4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("N4:N5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -612,8 +612,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:O4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:O4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("O4:O5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -628,8 +628,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:P4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:P4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("P4:P5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -644,8 +644,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:Q4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:Q4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("Q4:Q5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -660,8 +660,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:R4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:R4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("R4:R5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -676,8 +676,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:S4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:S4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("S4:S5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -692,8 +692,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:T4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:T4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("T4:T5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -708,8 +708,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:U4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:U4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("U4:U5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -724,8 +724,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:V4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:V4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("V4:V5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -740,8 +740,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:W4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:W4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("W4:W5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -756,8 +756,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:X4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:X4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("X4:X5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -772,8 +772,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:Y4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:Y4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("X4:Y5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -788,8 +788,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:Z4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:Z4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("X4:Z5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -804,8 +804,8 @@ namespace rmutr_report.Controllers
                              ws.Range("A4:AA4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              ws.Range("A4:AA4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              ws.Range("X4:AA5").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
-                             no++;
+                             string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
+                             if (!header.is_reference_section) no++;
                              ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              ws.Cell(row, 1).Style.Border.OutsideBorder =
                                  XLBorderStyleValues.None;
@@ -818,7 +818,7 @@ namespace rmutr_report.Controllers
                              // ws.Range("A4:W4").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                              // ws.Range("A4:W4").Style.Fill.BackgroundColor = XLColor.PurpleX11;
                              // ws.Cell("W4").Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                             // string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues;
+                             // string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no + " " + header.strategic_issues);
                              // no++;
                              // ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                              // ws.Cell(row, 1).Style.Border.OutsideBorder =
diff --git a/Controllers/kpi_performance_result.Controller.cs b/Controllers/kpi_performance_result.Controller.cs
index e6e1def..8199c0c 100644
--- a/Controllers/kpi_performance_result.Controller.cs
+++ b/Controllers/kpi_performance_result.Controller.cs
@@ -104,8 +104,8 @@ namespace rmutr_report.Controllers
                 {
                    foreach (var header in _kpi.header_data)
                     {
-                        string kpiname = "ประเด็นยุทธ์ศาสตร์ที่ " + no +" " + header.strategic_issues;
-                        no++;
+                        string kpiname = header.is_reference_section ? header.strategic_issues : ("ประเด็นยุทธ์ศาสตร์ที่ " + no +" " + header.strategic_issues);
+                        if (!header.is_reference_section) no++;
                         ws.Cell(row, 1).SetValue(kpiname).Style.Font.Bold = true;
                        // ws.Cell(row, 2).Value = header.header_1;
                         ws.Cell(row, 1).Style.Fill.BackgroundColor = XLColor.PurpleX11;
diff --git a/Models/budget/detail_kpi.cs b/Models/budget/detail_kpi.cs
index 4610b00..b7401be 100644
--- a/Models/budget/detail_kpi.cs
+++ b/Models/budget/detail_kpi.cs
@@ -31,6 +31,7 @@ namespace rmutr_report.Models
     {
         public string year_range { get; set; }
         public string strategic_issues { get; set;}
+        public bool is_reference_section { get; set; }
         //public string  agency_name { get; set; }
         public List<detail_kpi_datas> data { get; set; }
     }
diff --git a/Models/budget/kpi_performance_results.cs b/Models/budget/kpi_performance_results.cs
index 1b2a665..01f057e 100644
--- a/Models/budget/kpi_performance_results.cs
+++ b/Models/budget/kpi_performance_results.cs
@@ -14,6 +14,8 @@ namespace rmutr_report.Models
     {
         public string strategic_issues { get; set; }
 
+        public bool is_reference_section { get; set; }
+
         public List<detail_kpi_performance_result> data { get; set; }
 
     }