|
THE
MINISTRY OF FINANCE
THE MINISTRY OF PUBLIC HEALTH
----------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
--------------
|
|
No.
31/2000/TTLT-BTC-BYT
|
Hanoi,
April 25, 2000
|
JOINT CIRCULAR
GUIDING THE SETTING UP AND FINANCIAL MANAGEMENT OF
SEMI-PUBLIC MEDICAL EXAMINATION AND TREATMENT ESTABLISHMENTS
Pursuant to the Government’s
Decree No.73/1999/ND-CP of August 19, 1999 on the policy of encouraging the socialization
of activities in the fields of education, health care, culture and sports; the
Ministry of Finance and the Ministry of Health hereby jointly guide the setting
up and financial management of semi-public medical examination and treatment
establishments as follows:
I. GENERAL
PROVISIONS:
1. Semi-public medical
examination and treatment establishments are set in two following forms:
- Semi-public hospitals and
semi-public general examination rooms;
- Public hospitals with
semi-public sections and public general examination rooms with semi-public
divisions.
2. Principles for setting up
semi-public medical examination and treatment establishments:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Public hospitals with
semi-public sections and public general examination rooms with semi-public
divisions mean the link-up between public medical examination and treatment
establishments and organizations other than the State ones or individuals of
all economic sectors in the country in order to build or upgrade material bases
and facilities for a section, a department or a number of departments of a
hospital as well as to manage and administer all activities of the semi-public
section according to law provisions.
- The setting up of semi-public
medical examination and treatment establishments shall be considered on the
basis of the demand determined by the Ministry of Health under the planning on
organization of medical examination and treatment network as well as the
people’s demand for medical examination and treatment nationwide.
- The setting up of semi-public
medical examination and treatment sections in public medical examination and
treatment establishments shall be considered on the basis of the people’s
demand for medical examination and treatment in localities.
3. Semi-public medical
examination and treatment establishments shall follow the medical professional
and technical regulations like the public medical examination and treatment
establishments as well as other relevant provisions of law.
4. Semi-public medical
examination and treatment establishments shall provide medical examination and
treatment services for those people who voluntarily pay for medical services
according to the provisions of this Circular.
5. Subject to this Circular are
semi-public medical examination and treatment establishments. Particularly for
people-founded and private medical examination and treatment establishments,
the provisions of the September 30, 1993 Ordinance on Private Medical and
Pharmaceutical Practice, the legal documents guiding the implementation of this
Ordinance and other relevant legal documents shall be complied with.
6. People-founded, private and
semi-public medical examination and treatment establishments shall all be
entitled to the policy of socialization encouragement stipulated in Circular
No.18/2000/TT-BTC of March 1st, 2000 guiding a number of Articles of the
Government’s Decree No.73/1999/ND-CP of August 19, 1999 on the incentive
financial regime applicable to non-public establishments in the fields of
education, health care, culture and sports.
II. SPECIFIC
PROVISIONS:
A. CRITERIA
AND CONDITIONS FOR SETTING UP OF SEMI-PUBLIC MEDICAL EXAMINATION AND TREATMENT
ESTABLISHMENTS:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. To have a contingent of
medical cadres with full professional qualifications as defined by the Health
Ministry.
3. To ensure infrastructure and
modern medical equipment and facilities; to treat solid, liquid and gaseous
wastes strictly according to regulations; to ensure environmental hygiene, not
causing pollution and apply environmental protection measures.
4. To be able to mobilize
resources from among the population and organizations of all economic sectors
in the country so as to develop medical examination and treatment activities
for people.
B. DOSSIER,
PROCEDURES AND COMPETENCE TO PERMIT THE SETTING UP OF SEMI-PUBLIC MEDICAL
EXAMINATION AND TREATMENT ESTABLISHMENTS:
1. A dossier for setting up of a
semi-public medical examination and treatment establishment includes:
1.1. The application for setting
up
1.2. The setting-up plan, which
reflects the following contents:
- The necessity to set up the
semi-public medical examination and treatment establishment;
- The investing parties;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The financial management
mechanism;
- The infrastructure
construction plan (improvement or construction of a semi-public hospital, departments
or examination rooms; the size of the semi-public medical examination and
treatment establishment or public establishment that has a semi-public section;
the construction items in support of waste treatment; the total construction
and improvement cost; the implementation tempo...);
- The specialized equipment and
facilities: the list, value of each equipment or facility, the total investment
capital for equipment and facilities;
- The managerial apparatus and
staff (the number of personnel and their professional qualifications);
- The composition of the
Managing Board and list of its members;
- The scope of professional
practice;
- The analysis of the economic
and financial efficiency.
2. Founding procedures: The
Health Ministry shall provide separate guiding documents for semi-public
medical examination and treatment establishments.
3. Competence to permit the
setting up, merger, division, split, dissolution and suspension of operations
of semi-public medical examination and treatment establishments:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The Health Minister shall
propose the Prime Minister to decide the founding of large-scale semi-public
hospitals with investment capital equivalent to that of a group-A project of
national or international characters.
- The Health Minister shall
decide the founding of semi-public medical examination and treatment
establishments under the Health Ministry.
- The ministers, the heads of
the ministerial-level agencies and agencies attached to the Government shall
decide the setting up of semi-public medical examination and treatment
establishments under their respective ministries or branches. Particularly for
the transformation of public hospitals under such ministries or branches into
semi-public medical examination and treatment establishments, the written
consent of the Health Minister is required.
- The directors of the
provincial/municipal Health Services shall propose the presidents of the
People’s Committees of the provinces and centrally-run cities to decide the
setting up of the locally-run semi-public medical examination and treatment
establishments. Particularly for the transformation of the locally-run public
medical examination and treatment establishments into semi-public medical
examination and treatment establishments, the Health Minister’s written consent
is required.
3.2. Competence to decide the
merger, division, split, dissolution and suspension of operations of
semi-public medical examination and treatment establishments: The managerial
level that is competent to decide the founding of semi-public medical
examination and treatment establishments shall also have the competence to
decide the merger, division, split, dissolution and suspension of operations of
such establishments after consulting the concerned functional agencies.
4. Semi-public medical
examination and treatment establishments shall, after obtaining founding
decisions from the competent agencies, have to register with the financial
agencies of the same level, submit to the inspection and supervision by the
financial agencies and specialized management agencies of different levels.
C. MANAGEMENT,
PROFESSIONAL OPERATIONS OF SEMI-PUBLIC MEDICAL EXAMINATION AND TREATMENT
ESTABLISHMENTS:
- Semi-public medical
examination and treatment establishments shall be subject to the State
management by the health service and have to implement the hospital
regulations, the medical professional and technical regulations and other
relevant provisions of law.
- The directors of public units
having semi-public medical examination and treatment establishments shall have
to inspect, supervise and take responsibility before the State for the entire
operations of the semi-public medical examination and treatment establishments
under their respective units.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The health service shall have
to inspect and examine the professional operations of semi-public medical
examination and treatment establishments and handle violations according to law
provisions.
D. FINANCIAL
MANAGEMENT REGIME FOR SEMI-PUBLIC MEDICAL EXAMINATION AND TREATMENT
ESTABLISHMENTS:
1. Sources of operation capital:
- The State budget capital;
- The capital added from the
annual financial results;
- The fixed asset depreciation
(belonging to the State budget’s capital left for the establishments);
- The revenues from asset
liquidation (belonging to the State budget capital sources);
- Sources of financial support,
aids, donations or gifts of organizations and individuals inside and outside
the country;
- The capital contributed by
organizations and/or individuals for investment in the construction,
improvement, expansion or upgrading of material bases, equipment and
facilities;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Other capital sources.
2. Contents of financial
revenues and expenditures:
2.1. Revenues:
- The hospital fees;
- The interests on bank
deposits;
- The fund allocated for
realization of programs, targets, subjects and projects already approved by the
competent authorities;
- The other revenues arising in
the course of operation of semi-public medical examination and treatment
establishments.
2.2 Expenditures:
- The expense for wage,
remuneration and allowances (if any). Full-time officials of semi-public
medical examination and treatment establishments, shall be entitled to the wage
regime prescribed for the production and business sector; for officials of
public medical examination and treatment establishments who work on the
part-time basis for the semi-public sections, the wage shall be paid in form of
remuneration according to each person’s extent of participation in the work.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- The expense for the purchase
of medicines, blood, fluids, chemicals, medical supplies and instruments to be
used directly for patients under doctors’ prescriptions (calculated according
to the prices bought by the semi-public establishment).
- The logistical expense in
service of medical examination and treatment work (including charges of
electricity, water, environmental hygiene, office supplies, information,
propagation, communication, working travel allowances, conference expense...).
- The expense for scientific
research and training in direct service of medical examination and treatment.
- The expense for regular
maintenance and repair of fixed assets in service of professional work and
infrastructure projects.
- The payment for rent of
material bases.
- The expense for hiring
domestic and foreign (if any) specialists.
- The expense for fixed asset
depreciation. The fixed asset depreciation amount, if belonging to the State’s
contributed capital, shall be left for reinvestment in the semi-public medical
examination and treatment establishment, and if belonging to the loan and
mobilized capital, shall be used for repayment of the principals of such loan
and mobilized capital. The management and use of fixed asset depreciation fund
shall comply with the current law provisions. In special cases, the directors
of semi-public medical examination and treatment establishments and directors
of public medical examination and treatment establishments having semi-public
sections may decide the application of the quick depreciation rates compatible
to the patients’ payment capability.
- The payment of interests on
capital (if any) borrowed from or contributed by organizations and individuals.
- The other expenses.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2.3. The annual financial
results of semi-public medical examination and treatment establishments shall
be determined on the basis of the difference between the total hospital-fee
revenues and expenditures in the fiscal year after they fulfill the State
budget remittance obligation according to law provisions. Such difference shall
be dealt with as follows:
- To deduct at least 30% for
supplement to the operation capital sources and upgrade material bases for
semi-public medical examination and treatment establishments and public units
having semi-public sections (the concrete level of supplement to the operation
capital sources for the public units and semi-public sections shall be decided
by the Management Boards).
- The remainder shall be spent
on the following contents according to the rates set by the Management Boards:
+ Reward and welfare for laborers
in the semi-public medical examination and treatment establishments, public
units having semi-public sections and subjects in direct cooperation with the
units.
+ Establishment of medical
examination and treatment reserve funds in order to offset the hospital fee
exemption and reduction for social policy beneficiaries, poor people and people
with meritorious services to the revolution.
+ Distribution to members
according to the proportion of capital contribution by the State, collectives
and individuals to semi-public medical examination and treatment
establishments. The income originated from the State budget’s contributed
capital shall be left for the units to enhance investment in their material
bases and accounted as the increase of the State budget capital contribution
thereat.
3. Financial management regime:
3.1. For capital contributed by
the State, including capital in cash (the retained surplus difference between
revenues and expenditures originated from the State’s contributed capital); the
supplies, goods and fixed assets (houses, land, machinery and equipment,
transport means and other assets), which are provided by the State budget as
the initial equipment and handed over to the establishments in the operation
course:
- The public medical examination
and treatment establishments shall have to organize the inventory and
reevaluation of the State’s entire contributed capital transferred to the
semi-public establishments and send the reports thereon to the management
agencies for consideration and approval as well as to the financial agencies of
the same level for the clearance of procedures for the hand-over of the State’s
assets and capital to the semi-public establishments.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Annually, semi-public medical
examination and treatment establishments shall inventory and revalue assets,
supplies and capital and submit reports thereon to their superior management
bodies and finance agencies of the same level according to current regulations.
3.2. The capital supplemented by
establishments themselves such as the retained fixed asset depreciation, the
supplement from the annual financial results, must be used and managed
according to current regulations.
3.3. The fund allocated by the
State budget for realization of programs, targets, subjects and projects must
be managed and used for the right purposes already approved and in strict
compliance with the State’s current financial expenditure regime.
3.4. Semi-public medical
examination and treatment establishments must use the capital contributed by
organizations and individuals of all economic sectors as well as the capital
borrowed from banks and credit institutions, for the right purposes, in an
efficient manner and according to the debt (principal and interest) repayment
plan in strict compliance with their commitments made when mobilizing capital.
3.5. Semi-public medical examination
and treatment establishments, when having a demand for sale or liquidation of
assets belonging to the State’s contributed capital must obtain decision from
their superior management bodies after getting the written opinions of the
finance agencies of the same level so as to ensure the strict observance of the
prescribed regimes on the management of public properties. For the sale of
redundant or technically obsolete assets to recover capital, the
price-determining council must be set up and auction shall be organized
according to law. The proceeds from the sale of assets, after deducting the
reasonable sale expenses, shall be used to supplement the operation capital of
the units and divided according to the proportion of initial capital
contribution to create such assets.
3.6. Assets pledged or mortgaged
to borrow capital at credit institutions shall strictly comply with the current
law provisions.
3.7. Semi-public medical
examination and treatment establishments shall have to open accounting books to
monitor all existing assets and capital, the situation on changes of assets and
capital of the units in strict accordance with the current accounting regime.
3.8. The hospital fee rates
shall be set by the directors of semi-public medical examination and treatment
establishments for each service and submitted to the managing ministries and
branches (for semi-public medical examination and treatment establishments
under the ministries and branches run by the central government) and the
People’s Committees of the provinces and centrally-run cities (for the
locally-run semi-public medical examination and treatment establishments) for
appraisal and ratification.
3.9. Semi-public medical
examination and treatment establishments shall be entitled to open accounts at
the State Treasuries to receive the State budget allocations to realize
programs, targets, schemes and projects; aid sources and other supports, and
open accounts at banks to collect hospital fees and units’ other revenues.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Semi-public medical examination
and treatment establishments shall have to make annual and quarterly cost
estimates for their entire operations, including:
- The estimated hospital-fee
revenues and expenditures, service charges and other revenue sources (if any);
- The plan on distribution of
revenue-expenditure differences and the establishment of funds;
- The estimated expenditures
from fixed asset depreciation fund, incomes from the State’s contributed
capital left for the semi-public medical examination and treatment
establishments.
The above-mentioned cost
estimates shall be sent to the management agencies for synthesization and
sending to the finance agencies of the same level.
5. The heads of semi-public
medical examination and treatment establishments shall be the account owners of
their respective units and answerable to the Management Boards and their
immediate superior management bodies for the entire work of managing finance
and assets of the establishments.
6. Organization of accounting and
final account settlement:
- Semi-public medical
examination and treatment establishments shall organize the accounting and
statistical work and open their own monitoring books according to the
provisions of the Ordinance on Accounting and Statistics as well as the
relevant legal documents.
- Quarterly and annually,
semi-public medical examination and treatment establishments shall make final
account settlement reports according to the prescribed forms and tables. For
semi-public hospitals and general examination rooms, they must send their final
account settlement reports to their superior management bodies for
consideration, approval, synthesization and sending to the finance agencies of
the same level; For public hospitals and general examination rooms having
semi-public sections, they must incorporate the final account settlements of
the semi-public sections into the general final account settlement report to be
sent to the superior management bodies which shall directly consider and
approve before sending them to the finance agencies of the same level.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
8. Publicization of annual
financial reports: On the basis of the annual final settlement reports already
approved by the competent agencies, semi-public medical examination and
treatment establishments shall publicize their final account settlement reports
before the conferences of employees of their respective units.
III.
IMPLEMENTATION PROVISIONS
This Circular takes effect 15
days after its signing. In the course of implementation, if any problems arise,
they should be promptly reported to the Finance Ministry and the Health
Ministry for consideration, appropriate amendment and supplement.
FOR THE HEALTH
MINISTER
VICE MINISTER
Le Ngoc Trong
FOR THE FINANCE
MINISTER
VICE MINISTER
Nguyen Thi Kim Ngan