통일부령 제40호 통일부령은 국가예산을 의료분야에 투자하는 관리와 운영에 대한 지침을 제공한다.

시행규칙

OF THE JOINT MINISTRY OF FINANCE - HEALTH

Guidelines for managing
and operating the state budget for investment in the health sector

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of ministries and ministerial-level agencies in state management.

Pursuant to Decision No. 168/HĐBT dated May 16, 1992 of the Council of Ministers on amending certain points in Resolution No. 186/HĐBT on decentralization of local budgets and Circular No. 15a/TC-NSNN dated May 28, 1992 of the Ministry of Finance guiding the aforementioned decision.

To create conditions for the health sector to reorganize the primary healthcare network and effectively utilize investment capital for the health cause, the Joint Ministry of Finance - Health guides specific points regarding the management of the health sector's budget as follows:

I. 일반 원칙

1. Starting from 1993, the Ministry of Health will cooperate with the Ministry of Finance and the State Planning Commission to develop a comprehensive financial plan for the entire health sector to submit to the Government. The financial plan must reflect all sources of revenue and expenditure of the health sector, including those funded by grants, medical fees, health insurance, and other sources.

2. The Ministry of Finance and the Provincial Finance and Price Departments have the responsibility to fully and promptly allocate funds to the Ministry of Health, departments, general administrations, and state committees (referred to as central ministries and agencies) (for expenditures covered by the central budget) and to provincial health departments (for expenditures covered by local budgets) according to the annual state budget indicators assigned.

Specifically, for central-managed health sector programs: After receiving the plan assigned by the Government, the Ministry of Health will coordinate with the Ministry of Finance to distribute it to each ministry and locality. Based on the agreed distribution plan, the Ministry of Finance will directly allocate funds to the Ministry of Health (for central facilities under its management) and authorize the local finance and price departments (for parts implemented by localities).

3. The health sector has the responsibility to manage, operate, and use investment funds for the health cause efficiently, and report the usage situation to the corresponding financial authority for monitoring allocation and inspection. All revenues and expenditures of the health cause must be managed and recorded in the state budget system, including:

- State budget allocations.

- Grants, support, and donations from foreign countries, international organizations, and individuals abroad for the health sector.

- Medical fee revenues and health insurance revenues.

- Other sources.

입찰을 해야 하는 구매 범위 및 목록:

The establishment, allocation, issuance, management, and utilization of the health sector's investment budget are specified as follows:

1. Establishing and assigning the budget plan:

Based on the guidelines for establishing the annual socio-economic plan issued by the State Planning Commission and the guidelines for establishing the annual budget revenue and expenditure plan issued by the Ministry of Finance, the process of establishing and submitting the financial plan is as follows:

For production and business units and administrative and public service units under the management of the Ministry of Health: establish and submit the annual financial income and expenditure plan to the Ministry of Health and the Ministry of Finance.

- For central ministries and sectors: establish and submit the annual financial income and expenditure plan related to health within their management scope to the Ministry of Health and the Ministry of Finance.

- For production and business units and administrative and public service units under the management of local health sectors (including units under the direct management of the provincial health department and district, county, and city health offices): establish and submit the annual financial income and expenditure plan to the provincial health department and the provincial finance department. The provincial health department, after coordinating with the provincial finance and price department, is responsible for consolidating the local financial income and expenditure plan and submitting it to the Ministry of Health and the Ministry of Finance.

The Ministry of Health is responsible for consolidating the entire health sector's financial income and expenditure plan and submitting it to the Ministry of Finance and the State Planning Commission according to the prescribed time schedule and coordinating with the Ministry of Finance and the State Planning Commission to present it to the Government and the National Assembly for approval.

After the health sector's expenditure plan is approved by the National Assembly, the Ministry of Health, together with the Ministry of Finance and the State Planning Commission, will coordinate to allocate the health service budget to each ministry and locality according to the approved plan to be officially announced by the Government or the competent authority to central ministries and agencies and localities. Specifically, the revenue plan for the health sector will be reviewed by the Ministry of Finance and the State Planning Commission based on the proposal of the Ministry of Health to assign revenue tasks to the Ministry of Health and localities.

2. Operating and allocating the health service budget:

a) For the Central level: Based on the financial plan indicators announced by the Government (or the Ministry of Finance authorized), the Ministry of Health and central ministries and agencies are responsible for distributing and managing the budget for subordinate units. In necessary cases, they have the right to adjust details to fulfill assigned tasks but must not exceed the total financial plan amount announced and must inform the Ministry of Finance and the State Planning Commission.

For central-budgeted health target programs directly managed by the Ministry of Health: The Ministry of Health is responsible for allocating and ensuring compliance with expenditure content according to guidance documents on target programs for localities;

- Malaria prevention

- Goiter and mental retardation prevention

- Expanded immunization program

- AIDS prevention program.

- Counteracting deterioration.

Based on the quarterly and annual allocation plans of the Ministry of Health, the Ministry of Finance will implement fund allocation through the form of "authorized funds" via the national treasury system into account 936 "Authorized Fund Deposits under the Central Budget" opened at the local treasury branch under chapter 99 type 13 item 01 sub-item 1 "Central support for health target programs approved by the Ministry of Health." Specifically, for the budgets of the above targets located at central facilities under the management of the Ministry of Health, the Ministry of Finance will directly allocate to the Ministry of Health for management and operation according to the current state budget manual.

Based on the authorized funds allocated by the central government, the local finance and price departments will coordinate with the health departments and transfer them to the health departments to allocate to subordinate health facilities.

b) 지방에 대해서는: 경비 관리를 의료 사업 관리와 연계하여 수행하고, 각 지방의 의료 진료 네트워크를 적절히 조정하기 위한 조건을 마련하기 위하여, 매년 통일적으로 분배된 계획과 공식 지표를 기준으로, 보건소는 재정물가처와 협력하여 각 기관별 예산 배분을 통일적으로 예상하고 합리적인 지급 방식을 제안하여 각 지방자치단체의 인민위원회에 제출하여 국가 예산 계획을 각 지방의 보건사기관에 배정하고 보건소가 관리 및 운영하도록 결정하게 한다.

3. 각 단위와 지방은 매 분기와 연간 의료 사기관 경비 결산을 주 관리 기관과 동급 재정 기관에 현행 회계 보고 규정에 따라 보고할 책임이 있다.

4. 재정부, 중앙 직속 지방의 재정물가처는 보건사회부와 다른 부처, 총괄청, 중앙 정부 위원회, 지방 보건소와 협력하여 중앙 의료 사기관 경비, 업종 의료 사기관 경비, 지방 의료 사기관 경비의 관리와 사용을 감독하며, 보건사회부, 지방 보건소, 업종 보건의 결산을 국가 규정에 따른 심사를 실시한다.

III- 시행 조건:

이 고시는 발효일로부터 효력을 발생한다. 시행 과정에서 어려움이나 문제점이 발생하면 각 단위와 지방은 연합부처에 보고하여 연구해 해결하도록 제안한다.