JOINT CIRCULAR No. 45/2002/TTLT/BTC-BLDTBXH GUIDES THE FINANCIAL MANAGEMENT OF HEALTH CARE FACILITIES UNDER THE MANAGEMENT OF THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS, APPLICABLE TO SOCIAL EDUCATION AND LABOR REHABILITATION CENTERS. THIS CIRCULAR REGULATES SOURCES OF INCOME, EXPENSES, AND IMPLEMENTATION ORGANIZATION.
Scope of application
SOCIAL EDUCATION AND LABOR REHABILITATION CENTERS ARE ESTABLISHED PURSUANT TO DECREE No. 20/CP ON APRIL 13, 1996 OF THE GOVERNMENT.
Key points
- THE CENTER IS FUNDED BY THE LOCAL BUDGET FOR REGULAR OPERATIONS, MEDICAL TREATMENT, EDUCATION, DRUG DEPENDENCY TREATMENT, AND VOCATIONAL TRAINING.
- THE CENTER CHARGES FEES FOR FOOD, MEDICATION, AND HOSPITALIZATION FROM VOLUNTARY DRUG DEPENDENCY PATIENTS, WITH REDUCTIONS FOR ORPHAN CHILDREN, ALONE ELDERLY, AND POOR HOUSEHOLDS.
- THE CENTER RECEIVES FUNDS FOR CAPITAL INVESTMENTS AND UPGRADES OF PHYSICAL INFRASTRUCTURE ACCORDING TO NEEDS AND APPROVED TASKS.
- THE CENTER INCURS EXPENSES FOR ADMINISTRATIVE OPERATIONS, SUBSIDIES FOR COMPULSORY PATIENTS, VOLUNTARY DRUG DEPENDENCY TREATMENT WORK, PRODUCTIVE LABOR, AND CONSTRUCTION OF PHYSICAL INFRASTRUCTURE.
- THE CENTER MUST COMPLY WITH FINANCIAL REGIMES AND ACCOUNTING RECORDS AS PROVIDED.
🌐 Social impact of this document
- POSITIVE IMPACT: SUPPORTS THE OPERATIONS OF DRUG DEPENDENCY TREATMENT CENTERS AND IMPROVES THE LIVING CONDITIONS OF PATIENTS.
- NEGATIVE IMPACT: HIGH MANAGEMENT AND OPERATING COSTS MAY CREATE FINANCIAL PRESSURE ON THE LOCAL BUDGET.
❓ Frequently asked questions
HOW IS THE OPERATING FUND OF THE CENTER PROVIDED?
THE CENTER IS FUNDED BY THE LOCAL BUDGET FOR REGULAR OPERATIONS, MEDICAL TREATMENT, EDUCATION, DRUG DEPENDENCY TREATMENT, AND VOCATIONAL TRAINING ACCORDING TO THE APPROVED STAFFING LEVEL.
WHAT FEES DO VOLUNTARY DRUG DEPENDENCY PATIENTS PAY?
VOLUNTARY DRUG DEPENDENCY PATIENTS PAY FEES FOR FOOD, MEDICATION, HOSPITALIZATION, TESTING, CULTURAL AND SPORTS ACTIVITIES, VOCATIONAL TRAINING, AND OTHER FEES AS NECESSARY TO COVER THE COSTS OF DRUG DEPENDENCY TREATMENT.
WHICH GROUPS ARE ELIGIBLE FOR REDUCED DRUG DEPENDENCY TREATMENT FEES?
THE CENTER PROVIDES REDUCED DRUG DEPENDENCY TREATMENT FEES FOR ORPHAN CHILDREN, ALONE ELDERLY, AND POOR HOUSEHOLDS ACCORDING TO THE CRITERIA ANNOUNCED BY THE MINISTRY OF LABOR, WAR INVALIDS, AND SOCIAL AFFAIRS.
HOW ARE THE TREATMENT FEES FOR COMPULSORY DRUG DEPENDENCY PATIENTS HANDLED?
FOR COMPULSORY DRUG DEPENDENCY PATIENTS, THE PROVINCE SENDS THE PATIENTS TO THE RECEPTION PROVINCE WITH THE TREATMENT FEES ACCORDING TO THE CURRENT NATIONAL REGULATION.
CAN THE CENTER COLLECT ANY OTHER FEES OTHER THAN THOSE MENTIONED?
NO, THE CENTER IS ONLY ALLOWED TO COLLECT THE FEES MENTIONED IN POINT 1.2 SECTION 1 PART II OF THIS CIRCULAR AND SHALL NOT COLLECT ANY OTHER FEES FROM DRUG DEPENDENCY PATIENTS.
Full text
JOINT CIRCULAR
Guidelines for Financial Management of Healthcare Facilities Managed by 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 Healthcare Facilities under the Administrative Violation Handling Ordinance dated July 6, 1995;
Pursuant to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial systems applicable to revenue-generating public institutions 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 hereby provide guidelines for financial management of healthcare facilities managed by the Ministry of Labor, Invalids, and Social Affairs as follows:
I. GENERAL PROVISIONS
1. The subjects to which this Circular applies are healthcare facilities established pursuant to Decree No. 20/CP dated April 13, 1996 of the Government, hereinafter referred to as Educational-Labor-Social Work Centers (referred to as Centers), having legal personality, their own seals, receiving regular operating funds from local budgets, being allowed to collect fees to offset medical treatment, detoxification, vocational training costs for target groups, and Center operations.
2. The Centers mentioned in this Circular shall apply the financial system prescribed for revenue-generating public institutions in Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance, accounting according to the administrative and public institution 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. Sources of finance for the Centers:
1.1. State Budget Funding:
a. Local budgets providing regular operating funds for the Centers include:
- Funds for personnel management and other activities serving medical treatment, education, detoxification, and vocational training based on approved staffing levels and annual tasks assigned by competent authorities.
- Funds for medical treatment, education, detoxification, vocational training, and other expenses for sex workers, drug addicts subject to compulsory admission to healthcare 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. Operating funds from central and local agencies contracting 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 for compulsory medical treatment and detoxification patients according to current regulations.
b. Voluntary detoxification fees (hereinafter referred to as voluntary detoxification fees) for individuals voluntarily entering detoxification centers shall contribute the following:
+ Food expenses.
+ Drug support and general medication expenses, hospitalization fees (if the patient requires hospitalization during detoxification).
+ Drug testing and other examination fees.
+ Cultural and sports activity fees.
+ Education and vocational training fees (if the individual requests them).
+ Electricity, water, and sanitation fees.
+ Infrastructure development contribution fees.
+ Service and management fees.
Voluntary detoxification contributions shall cover all costs associated with the detoxification process for the individual during the detoxification period. Beyond these fees, the Center may not charge additional fees from voluntary detoxification patients.
Detoxification patients 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 eligible for partial fee exemptions or reductions.
The amount of voluntary detoxification fees and exemption/reduction policies for these groups shall be determined by the Department of Labor, Invalids, and Social Affairs in consultation with the Department of Finance and Prices, and submitted to the Provincial People's Committee for decision.
- In cases where a province does not have a Center and must send drug addicts to detoxify in another province, the detoxification funding will be handled as follows:
+ For compulsory detoxification patients: The sending province must transfer funds for detoxification and rehabilitation services at the level stipulated by current national regulations to the receiving province.
+ For voluntary detoxification patients: Patients must pay the voluntary detoxification fees according to the regulations of the provincial or municipal people's committee where they are detoxifying.
1.3. Income from labor and production (if any)
1.4. Funding from government, non-governmental 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 detoxification rehabilitation at the Centers according to current regulations and expenditure levels.
b. Subsidies for compulsory patients 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 detoxification activities: According to the contents of the fees listed in Point 1.2, Section 1, Part II of this Circular.
đ. Expenses for labor and production activities.
e. Expenses for infrastructure construction, asset procurement, production equipment, vocational training facilities, and Center renovation, upgrading, and repair 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 date. Any previous provisions contrary to this Circular are hereby repealed.
2. Detoxification facilities of other sectors and organizations may apply this Circular for 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./.
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