Joint Circular No. 119/2002/TTLT-BTC-BYT guiding the contents of revenue and expenditure and the minimum level of regular expenditure for Commune Health Stations

This Circular guides the contents of revenue and expenditure and the minimum level of regular expenditure for Commune Health Stations, applicable to all commune health stations nationwide, excluding health stations in wards, towns, and medical units under agencies, enterprises, and schools. The minimum expenditure level is 10 million VND per station per year.

文号119/2002/TTLT-BTC-BYT
文件类型Joint Circular
发布机关Ministry of Finance
签署人Trần Thị Trung Chiến Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Bộ Trưởng Người Ký Nguyễn Sinh Hùng — Bộ trưởng
更新30/06/2026
领域Uncategorized
发布日期27/12/2002
生效日期01/01/2003
失效日期11/10/2021
状态Expired
✦ 智能摘要

This Circular guides the contents of revenue and expenditure and the minimum level of regular expenditure for Commune Health Stations, applicable to all commune health stations nationwide, excluding health stations in wards, towns, and medical units under agencies, enterprises, and schools. The minimum expenditure level is 10 million VND per station per year.

适用范围

Commune Health Station

要点

  • The Head of the Commune Health Station is responsible for managing the financial affairs of the station; the People's Committee of the commune and the Financial Board of the commune shall inspect and guide the regular financial activities.
  • Revenue includes the commune budget, Health Insurance, patient payments for healthcare services, interest from the medicine cabinet, donations, the Healthcare Fund for the Poor, and essential drug revolving funds.
  • Expenditure includes salaries and allowances for medical staff within the staffing quota, honoraria for contractual staff, purchasing medicines, chemicals, consumables, health education and communication, telephone, electricity, water, office supplies, travel expenses, maintenance and repair of buildings and medical equipment.
  • The minimum expenditure level is not less than 10 million VND per station per year (excluding salary, salary allowances, other benefits for medical staff within the staffing quota, and the Healthcare Fund for the Poor).
  • The People's Committee of the commune balances the sources of revenue and expenditure to ensure the operation of the commune health station; in special cases where balance cannot be achieved, it reports to the higher-level People's Committee for support.

🌐 本文件的社会影响

  • Positive impact: Ensuring regular operating funds for Commune Health Stations, improving the quality of primary healthcare services.
  • Negative impact: Management and utilization costs of revenue and expenditure may impose a burden on local budgets.

❓ 常见问题

What revenues does the Commune Health Station receive?

The Commune Health Station receives revenues from the commune budget, Health Insurance, patient payments for healthcare services, interest from the medicine cabinet, donations, the Healthcare Fund for the Poor, and essential drug revolving funds.

What is the minimum expenditure level for the Commune Health Station?

The minimum expenditure level is not less than 10 million VND per station per year (excluding salary, salary allowances, other benefits for medical staff within the staffing quota, and the Healthcare Fund for the Poor).

What responsibilities does the Head of the Commune Health Station have?

The Head of the Commune Health Station is responsible for organizing and managing the financial operations of the station.

What contents do the regular expenditures include?

Regular expenditure contents include salaries and allowances for medical staff within the staffing quota, honoraria for contractual staff, purchasing medicines, chemicals, consumables, health education and communication, telephone, electricity, water, office supplies, travel expenses, maintenance and repair of buildings and medical equipment.

In the case where the commune budget cannot balance to ensure the minimum expenditure level, how does the People's Committee of the commune provide support?

The People's Committee of the commune reports to the higher-level People's Committee to seek support from the upper-level local budget.

全文

JOINT CIRCULAR OF THE SOCIALIST REPUBLIC OF VIETNAM

JOINT CIRCULAR

GUIDING THE CONTENTS OF REVENUE AND EXPENDITURE AND THE LEVEL OF REGULAR EXPENDITURE OF RURAL HEALTH STATIONS

xuyên của Health Station of the commune

 

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the decentralization of management, budget preparation, implementation, and settlement of state budget, and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain articles of Decree No. 87/CP dated December 19, 1996;

Pursuant to Decree No. 01/1998/NĐ-CP dated January 3, 1998 of the Government on the organizational system of local health services;

To ensure regular operating funds for rural health stations, contributing to effectively fulfilling the task of providing healthcare for the people at the grassroots level as stipulated in Directive No. 06-CT/TW dated January 22, 2002 of the Central Committee of the Communist Party of Vietnam on consolidating and perfecting the primary healthcare network, the Ministry of Finance and the Ministry of Health issue this circular guiding the contents of revenue and expenditure and the level of regular expenditure of rural health stations as follows: xuyên of the commune Health Stations as follows:

 

I. General Provisions:

1. SCOPE OF APPLICATION: This Circular guides the contents and levels of regular expenditure for rural health stations; it does not apply to health stations in wards, towns, and health units under agencies, enterprises, and schools.

2. Regular expenditure of rural health stations does not include funding from programs and projects under the responsibility of higher-level budgets implemented at the commune level and funding for purchasing medicines provided free of charge to certain groups in particularly difficult communes. These sources of funding are managed, used, and settled according to separate regulations of the State.

3. The head of the rural health station has the responsibility to organize and manage the financial activities of the station. The People's Committee of the commune and the Commune Financial Board have the responsibility to inspect and guide the regular financial activities of the rural health station.

II. Specific Provisions:

1. Revenue items of the rural health station:

1.1. Funding guaranteed from the commune budget in accordance with the State Budget Law (including subsidies for community health workers in mountainous and highland communes as per Circular No. 1958/TC-NSNN dated April 26, 1999 of the Ministry of Finance).

1.2. Revenue from the Health Insurance Fund reimbursing medical examination and treatment costs for patients holding health insurance cards at the commune level.

1.3. Revenue from patients paying for medical examination and treatment services at the health station.

1.4. Interest income from the operation of the medicine cabinet of the health station.

1.5. Donations from domestic and foreign organizations and individuals directly to the rural health station (if any).

1.6. Other revenues as prescribed by law.

1.7. Revenue from the Medical Examination and Treatment Fund for the Poor. This source of revenue is managed and used in accordance with Joint Circular No. 14/2002/TTLT-BYT-BTC dated December 16, 2002 of the Ministry of Health and the Ministry of Finance guiding the organization of medical examination and treatment and the establishment, management, use, and settlement of the Medical Examination and Treatment Fund for the Poor as per Decision No. 139/2002/QĐ-TTg dated October 15, 2002 of the Prime Minister.

1.8. Revenue from revolving essential drug funds (if any): the management and use of this source of revenue shall be carried out in accordance with separate State documents regulating each Project.

 2. Contents of regular expenditures of the rural health station:

2.1. Payment of salaries, allowances, and other benefits for commune health staff within the authorized staffing level (including allowances for village health workers as per Notification No. 176/TB-VPCP dated October 14, 1998 of the Government Office conveying the opinion of Deputy Prime Minister Pham Gia Khiem).

2.2. Payment of remuneration for contracted staff hired by the commune health station outside the authorized staffing level.

2.4. Purchase of medicines, chemicals, consumable materials, medical equipment, beds, cabinets, tables, and chairs for disease prevention, medical examination, and treatment work.

2.5. Expenditure on health information, communication, and education.

2.6. Telephone, electricity, water, office supplies, and office equipment expenses for the commune health station.

2.7. Travel expenses for commune health staff. The level of expenditure is applied according to current State regulations on travel expenses for commune staff.

2.8. Regular maintenance and repair expenses for housing, equipment, and medical instruments.

2.9. Other expenses necessary to ensure the operation of the commune health station.

3. Level of regular expenditure of the rural health station:

The minimum level of regular expenditure (excluding salary, allowance, and other benefits for commune health staff within the authorized staffing level and expenditures from the Medical Examination and Treatment Fund for the Poor) must not be less than VND 10 million per rural health station per year.

The People's Committee of the commune is responsible for balancing the revenue and expenditure of the rural health station to ensure the above-mentioned expenditure items for the rural health station. In special cases where the commune budget cannot balance to ensure the aforementioned minimum expenditure level, the People's Committee of the commune will compile and report to the People's Committee of the district, town, or city under the province for support from the higher-level local budget.

III. Implementation:

The Commune Financial Board is responsible for working with the rural health station to calculate and balance the revenue from items 1.1 to 1.6 of point 1, part II, with the regular expenditure of the rural health station to determine the level of regular expenditure support from the commune budget; consolidate the portion of the budget that needs to be supported into the commune budget revenue and expenditure plan to be submitted to the People's Committee of the commune for approval by the Commune People's Council in accordance with the process of preparing the commune budget revenue and expenditure plan.

The rural health station must organize the management and use of the budget in accordance with State regulations and report the final accounts to the Commune Financial Board. The Commune Financial Board must review and inspect the financial activities of the rural health station in accordance with the State Budget Law.

This Circular takes effect from January 1, 2003. During the implementation period, if there are difficulties, localities are requested to reflect them to the joint ministries for consideration and resolution./.

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