Circular No. 08/BYT-TT on guiding the audit regime applicable to health insurance units

CIRCULAR

OF THE MINISTER OF HEALTH

Guidelines for auditing procedures applicable to Health Insurance units

Implementing Decree No. 299/HĐBT dated August 15, 1992 of the Council of Ministers (now the Government) promulgating the Health Insurance Charter, at Circular No. 01/TT-LB dated February 20, 1993 of the Ministry of Health and Ministry of Finance guiding the revenue and expenditure regime of the health insurance fund stipulates: "Health Insurance provincial and central units shall implement accounting records applying the administrative and public service accounting system issued pursuant to Decision No. 257-TC/CĐKT of the Minister of Finance." Upon the request of the Central Health Insurance, after receiving the agreement of the Ministry of Finance in Circular No. 25-TC/CĐKT dated May 29, 1993, the Ministry of Health issues this Circular guiding the accounting regime applicable to the Central Health Insurance, provincial and municipal Health Insurances, sectors, and branches of Health Insurance in provinces and cities as follows:

I. ACCOUNTING ACCOUNT SYSTEM:

A. DO NOT USE THE FOLLOWING ACCOUNTS, SUB-ACCOUNTS, AND DETAIL ACCOUNTS IN DECISION NO. 257-TC/CĐKT:
IN RESOLUTION 257-TC/CĐKT:

Sub-account 101 "Fixed assets used in production and business," sub-account 102 "Fixed assets used in administrative and public services," sub-account 103 "Fixed assets used in collective welfare," and sub-account 104 "Fixed assets for disposal" of account 10 "Fixed assets." The detailed accounting of fixed assets shall be classified according to the purpose of the fixed assets.

Account 66 "Joint venture capital."

Sub-account 693 "Payment to other objects" of account 69 payment to workers and other objects.

Sub-account 803 "Joint venture capital" of account 80 "Fixed capital source."

Account 81 "Current capital source."

Detail accounts 8411 "Fiscal year expenses from previous year," 8412 "Fiscal year expenses from next year" of account 84 "Expense source."

Account 92 "Loans from other objects."

B. REVISE THE NAME, RECORDING CONTENT, AND SUPPLEMENTARY AMENDMENTS OF SOME ACCOUNTS, SUB-ACCOUNTS, AND DETAIL ACCOUNTS IN DECISION NO. 257-TC/CĐKT DATED JUNE 1, 1990 OF THE MINISTRY OF FINANCE TO BE SUITABLE FOR HEALTH INSURANCE
CERTAIN ACCOUNTS, SUB-ACCOUNTS, AND SUB-SUB-ACCOUNTS IN
DECISION 257-TC/CĐKT OF JUNE 1, 1990 OF THE MINISTRY OF FINANCE
ARE ADAPTED TO HEALTH INSURANCE

1. Account 38 "Administrative and Public Service Expenses" is renamed as account 38 "Health Insurance Expenses."

Sub-account 381 "Previous Year" adds three detail accounts: 3811 "Medical examination and treatment expenses," 3812 "Management expenses of Health Insurance affairs," 3813 "2% contribution expenses."

Sub-account 382 "Current Year" adds three detail accounts: detail account 3821 "Medical examination and treatment expenses," 3822 "Management expenses of Health Insurance affairs," 3823 "2% contribution expenses."

The recording content of account 38 "Health Insurance Expenses," sub-account, and detail account must follow the state budget directory while also recording expenses according to the funding sources of each dedicated fund of each detail account. At the end of the period, expenses belonging to which source will be settled with that source.

2. Account 51 "Deposits at State Treasury."

Rename sub-account 514 "Deposits at other banks" to "Deposits of provinces and cities."

This sub-account is used by the Central Health Insurance to reflect the amount of deposits made by provincial and municipal Health Insurances deposited at the Central Health Insurance.

Sub-account 515 "Deposits to risk reserve fund."

This sub-account is used by the Central Health Insurance to reflect the amount of deposits to the risk reserve fund of the Health Insurance sector at the bank.

Sub-account 516 "Deposits at other banks."

3. Account 60 "Payments to Sellers." This account opens two sub-accounts.

Sub-account 601 "Payments to Sellers." This sub-account is used by Health Insurance units to reflect the payment relationship between the unit and sellers, suppliers of electricity, water, postal fees, and construction contractors.

Sub-account 602 "Payments to medical examination and treatment facilities":

This sub-account is used to monitor payments for medical examination and treatment costs between Health Insurance units and medical examination and treatment facilities under contracts signed for patients with health insurance cards.

4. Account 62 "Accounts Receivable and Payable."

Rename sub-account 622 "Accounts Receivable and Payable" to "Accounts Receivable."

Open an additional sub-account 623 "Accounts Payable":

The recording content in this account includes debts receivable and payable from individuals within and outside the unit and other units. In addition, account 62 "Accounts Receivable and Payable" also records payments for medical examination and treatment costs between Health Insurance units.

5. Account 63 "Internal Industry Payments."

Rename sub-account 631 "Capital and Expenses" to "Payments to Branches."

This sub-account is used by Health Insurance units to reflect the amount of expenses advanced to branches and the settlement of those expenses for branch operations.

Open three additional sub-accounts:

Sub-account 633 "2% Expense Payments." This sub-account is used by provincial and municipal Health Insurances to reflect the amount of 2% contributions from health insurance premiums and the amount already paid to the Central Health Insurance.

Sub-account 634 "Deposit Funds."

This sub-account is used by provincial and municipal Health Insurances and the sector to reflect the amount of funds deposited as collateral at the Central Health Insurance to have the Central Health Insurance handle payments for medical examination and treatment costs for patients seeking treatment outside their local area or transferred to higher-level facilities.

Sub-account 635 "Received Deposit Funds."

This sub-account is used by the Central Health Insurance to reflect the amount of deposit funds received from provincial and municipal Health Insurances.

6. Account 68 "Insurance Payments."

This account opens an additional sub-account 683 "Health Insurance" to reflect the amount of health insurance contributions deducted from employees' salaries in Health Insurance units and the use of these contributions to purchase health insurance for employees.

7. Rename account 69 "Payments to Workers and Other Objects" to "Payments to Workers."

8. Account 83 "Agency Fund."

Rename sub-account 831 "Production Development Fund" to "Charity Development Fund."

Rename and combine sub-accounts 833 "Award Fund" and 834 "Welfare Fund" into sub-account 832 "Award and Welfare Fund."

Open an additional sub-account 833 "Risk Reserve Fund." This sub-account is used by the Central Health Insurance to reflect the establishment of the risk reserve fund of the Health Insurance sector.

9. Rename account 84 "Revenue Source" to "Health Insurance Fund Revenue Source."

Subparagraph 841 "Budget level". This subparagraph records with foreign organizations' and individuals' aid and gifts recorded for revenue and expenditure through the budget by financial authorities and funds provided by the State or superiors in cash or in kind (if any).

Rename subparagraph 842 "Other sources of funding" to "Health Insurance Revenue Sources". This subparagraph is used by health insurance units to record all revenues from compulsory and voluntary health insurance contributions for all participating subjects. The voluntary health insurance revenue recorded in this subparagraph is eighty percent of the actual voluntary health insurance revenue collected by agents.

To manage expenditures according to each source of revenue allocated, this subparagraph opens additional sub-items as follows:

8421 "Medical Examination and Treatment Fund".

8422 "Health Insurance Management Fund".

8423 "Funds Paid Upward": This sub-item is used by provincial, municipal, and sectoral health insurances to reflect the funds allocated upward at two percent to the National Health Insurance.

8424 "1.5% Fund": This sub-item is used by the National Health Insurance to reflect the amount transferred to establish a risk reserve fund.

Open additional subparagraph 843: "Other Revenues": This subparagraph reflects other revenues of health insurance not reflected in the above subparagraphs, including support revenues from domestic agencies, enterprises, organizations, and individuals for health insurance activities, interest revenues from regular operating funds, and interest revenues from service operations transferred to supplement the unit's operating funds (if any).

10. Change account 90 "Bank Loan" to "Borrowed Capital" and divide it into two subparagraphs:

Subparagraph 901 "Bank Loan".

Subparagraph 902 "Loans from Other Parties".

This subparagraph records loans from other sources outside the banking system.

Do not record in account 90 "Borrowed Capital" loans from the risk reserve fund.

11. For accounts outside the Balance Sheet, use the following accounts:

Account 01 "Leased Fixed Assets".

Account 03 "Goods and Commodities Held for Sale on Consignment".

Account 07 "Various Foreign Currencies".

Content and recording methods for these accounts see Appendix 1 attached to this Circular.

II. ACCOUNT BOOKS

1. Do not use three models of books in the administrative and public institution accounting system issued pursuant to Decision No. 275-TC/QĐKT dated June 1, 1990 of the Ministry of Finance.

Book for tracking allocated funds within the limit (Model 16-SKT/HCSN).

Book for tracking unallocated funds (Model 17-SKT/HCSN).

Book for distributing fund limits (Model 18-SKT/HCSN).

2. Supplement the following book models and uniformly mark them as SKT/BHYT.

Daily Journal of Health Insurance Contributions (Model 16-SKT/BHYT).

Summary Book of Health Insurance Contributions (Model 17-SKT/BHYT).

Book for Tracking Voluntary Health Insurance Contributions of Participants (Model 18-SKT/BHYT).

Payment Book with Agents for Voluntary Health Insurance Contributions (Model 19-SKT/BHYT).

Accounting systems, accounting forms, book models, and recording methods for each book see Appendix 2 attached to this Circular.

III. ACCOUNTING REPORTS:

To be consistent with health insurance revenues and expenditures, do not use two report models 01/BCKT and 02/BCKT in the reporting system for administrative and public institutions issued pursuant to Decision No. 257-TC/CĐKT dated June 1, 1990 of the Ministry of Finance, and replace them with the following two report models:

Balance Sheet (Model 01-BCKT/BHYT).

Report on Revenue and Expenditure Balance of the Health Insurance Fund (Model 02-BCKT/BHYT).

AT Units engaged in service operations shall add a "Business Result Statement" (Model 04-BCKT/BHYT).

Report models and methods of preparation see Appendix 3 attached to this Circular.

IV. IMPLEMENTATION PROVISIONS:

The above are some guiding contents with supplementary amendments applied to the accounting system for administrative and public institutions for health insurance units. Other contents not amended in this Circular still follow the guidance in Decision No. 257-TC/CĐKT dated June 1, 1990 of the Ministry of Finance. Health insurance agencies at provincial and municipal levels and sectoral health insurances must strictly comply and bear responsibility for submitting reports to their supervisory authorities, finance departments, and the National Health Insurance.

This Circular takes effect from July 1, 1993.

In the course of implementation, if there are any difficulties, please report to the National Health Insurance, Provincial Departments of Health, and Municipal Health Insurances for timely research and supplementation/amendment./.