Joint Circular No. 45/2002/TTLT/BTC-BLDTBXH guides the financial management for healthcare facilities under the management of the Ministry of Labor, War Invalids, and Social Affairs.

JOINT CIRCULAR

GUIDELINES FOR THE FINANCIAL MANAGEMENT OF HEALTH CARE FACILITIES UNDER LABOR-SOCIAL WELFARE ADMINISTRATION UNDER THE MANAGEMENT OF THE MINISTRY OF LABOR, INVALIDS, AND SOCIAL AFFAIRS

Pursuant to Decree No. 20/CP dated April 13, 1996 of the Government promulgating the regulations on health care facilities under the Law on Handling Administrative Violations dated July 6, 1995;
Pursuant to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regimes applicable to public service units with revenue and Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance guiding Decree No. 10/2002/NĐ-CP;
The Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guide the financial management of health care facilities under the administration of the labor, invalids, and social affairs sector as follows:

I. GENERAL PROVISIONS

1. The objects of this Circular are health care facilities established pursuant to Decree No. 20/CP dated April 13, 1996 of the Government, hereinafter referred to as Educational-Labor Rehabilitation Centers (referred to as Centers), which have legal personality, their own seals, and are funded by local budgets for regular operations, and are allowed to collect revenues to offset costs for medical treatment, drug rehabilitation, vocational training, and Center activities.

2. The Centers mentioned in this Circular shall apply the financial regime prescribed for public service units with revenue as stipulated in Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance, accounting according to the administrative and public service accounting system, and implementing budget decentralization, preparation, execution, and settlement according to Circular No. 103/1998/TT-BTC dated July 18, 1998 and Circular No. 21/2001/TT-BTC dated March 16, 2001 of the Ministry of Finance.

II. SPECIFIC PROVISIONS

1. Financial sources of the Centers:

1.1. State Budget Funding:

a. Local budgets fund the regular operational expenses of the Centers including:

- Expenses for management staff and other activities serving medical treatment, education, drug rehabilitation, and vocational training based on approved staffing levels and annual tasks assigned by competent authorities.

- Expenses for medical treatment, education, drug rehabilitation, vocational training, and other expenses for sex workers, drug addicts required to be admitted to health care facilities under Decree No. 20/CP dated April 13, 1996 of the Government and current national regulations.

- Capital investment and upgrading of Center infrastructure.

b. Funds from central and local agencies that contract with the Centers to implement programs, projects, and pilot initiatives for medical treatment, education, vocational training, and community reintegration for target groups.

1.2. Contributions from Target Groups:

a. Food expenses of patients undergoing compulsory medical treatment and drug rehabilitation according to current regulations.

b. Voluntary drug rehabilitation fees (hereinafter referred to as voluntary drug rehabilitation fees) for individuals voluntarily entering drug rehabilitation centers who contribute the following:

+ Food expenses.

+ Medication costs for withdrawal symptoms and common medical expenses, hospital fees (if the individual needs to be hospitalized during rehabilitation).

+ Costs for drug testing and other tests.

+ Cultural and sports activity expenses.

+ Education and vocational training expenses (if the individual requests them).

+ Electricity, water, and sanitation expenses.

+ Construction contributions for facilities.

+ Service and management fees.

Voluntary drug rehabilitation fees collected must cover all costs for services provided to individuals during their rehabilitation period. The Centers may not charge additional fees beyond those listed above.

Individuals undergoing voluntary drug rehabilitation who are orphaned children, elderly without support, or from poor households (as defined by the Ministry of Labor, Invalids, and Social Affairs for each period) may be exempted or partially exempted from voluntary drug rehabilitation fees.

The amount of voluntary drug rehabilitation fees and exemption policies for these individuals are determined by the Department of Labor, Invalids, and Social Affairs in coordination with the Department of Finance and Price Control, and submitted to the People's Committee of the province or centrally-administered city for approval.

- In cases where a province does not have a Center and must send drug addicts to another province for rehabilitation, the rehabilitation expenses are handled as follows:

+ For compulsory rehabilitation: The sending province must transfer funds for rehabilitation and recovery services at the level specified by current national regulations to the receiving province.

+ For voluntary rehabilitation: Individuals must pay voluntary rehabilitation fees according to the rates set by the provincial or municipal People's Committee where they are undergoing rehabilitation.

1.3. Revenue from labor and production (if any)

1.4. Funding from government and non-government organizations, and international organizations.

1.5. Donations and voluntary contributions from domestic and foreign organizations and individuals.

1.6. Other income.

2. Expenditures at the Centers:

a. Expenses for management operations and other regular activities supporting medical treatment, vocational training, and drug rehabilitation at the Centers according to current regulations and expenditure levels.

b. Subsidies for individuals compulsorily admitted to the Centers according to current regulations.

c. Expenses for implementing programs, projects, and pilot initiatives according to contracts or agreements with domestic and foreign sponsors.

d. Expenses for voluntary drug rehabilitation: According to the income items listed in Point 1.2, Section 1, Part II of this Circular.

đ. Expenses for labor and production activities.

e. Expenses for constructing facilities, purchasing assets, production equipment, teaching materials, improving, upgrading, repairing the Centers according to needs and tasks approved by competent authorities.

f. Payment of taxes and other budgetary payments according to current regulations.

g. Other expenses.

III. IMPLEMENTATION

1. This Circular takes effect 15 days after its issuance. Any previous provisions contrary to this Circular are abolished.

2. Drug rehabilitation facilities of other sectors and organizations may apply this Circular to organize implementation.

3. Any difficulties encountered during implementation should be reported to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs for study and resolution./.