Circular No. 84/2000/TT-BTC dated August 16, 2000 of the Ministry of Finance guiding the regime of management and use of prophylactic medicine charges and fees

CIRCULAR

GUIDING THE REGIME OF MANAGEMENT AND USE OF PROPHYLACTIC MEDICINE CHARGES AND FEES

Pursuant to the Government’s Decree No. 87/CP of December 19, 1996 and Decree No. 51/1998/ND-CP of July 18, 1998 stipulating in detail the responsibility assignment, management, elaboration and final settlement of the State budget;
Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
Pursuant to the Finance Minister’s Decision No. 21/2000/QD-BTC of February 21, 2000 issuing the prophylactic medicine charge and fee index;
After consulting the Ministry of Health, the Ministry of Finance hereby guides the regime of management and use of prophylactic medicine charges and fees as follows:

I. GENERAL PROVISIONS

1. Prophylactic medicine charges and fees constitute a State budget revenue used for offsetting part of expenses for activities related to the State management, the management of professional and technical activities and the organization of the prophylactic medicine charge and fee collection.

2. The source of collected prophylactic medicine charges and fees must be fully reflected in the State budget. Annually, the units that organize the prophylactic medicine charge and fee collection must draw up revenue and expenditure estimates for approval by the superior managing bodies.

3. The payers and levels of prophylactic medicine charges and fees and the organization of their collection shall comply with the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget sources; Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the said Decree; Decision No. 21/2000/QD-BTC of February 21, 2000 of the Finance Minister issuing the prophylactic medicine charge and fee index.

4. The units that organize the prophylactic medicine charge and fee collection may deduct and use 90% of the total amount of charges and 40% of the total amount of fees actually collected to cover the expenses specified in this Circular. The remainder must be remitted into the State budget according to the chapters, categories, sections and items of the State budget contents currently in force.

II. SPECIFIC PROVISIONS

1. Spending contents: The units may spend the deducted amounts of prophylactic medicine charges and fees on the following:

1.1. Expenses for professional and technical activities of the prophylactic medicine work and the charge and fee collection:

- Purchase of medicines, chemicals, vaccines, bio-products for testing and diagnosis; purchase of animals, mediums, specimen in service of the evaluation and assay of vaccines, bio-products and chemicals; samples for testing labor environment elements and water, and border medical quarantine;

- Purchase of uniforms and badges for border medical quarantine workers;

- Purchase of equipment and technical instruments in direct service of research, investigation, testing, pasteurization, diagnosis, survey, assay of the labor environment and occupational diseases, inspection of the water quality, school hygiene as well as environmental sanitation at public places, preservation and transport of vaccines, bio-products and chemicals.

- Expenses for maintenance and repair of equipment and instruments;

- Expenses for the epidemic control work: surveillance of the environmental sanitation, school sanitation and drinking water, labor hygiene, laborers’ health, chemical tests, border medical quarantine (investigation, examination and supervision tours).

1.2. Regular expenses for ensuring the prophylactic medicine charge and fee collection activities:

- Payment of wages and allowances for contractual laborers (if any);

- Payment of contractual laborers’ contributions which belong to the employer’s responsibility according to the prescribed regime (social insurance, medical insurance, trade union fees);

- Payment of bonus to public employees undertaking the charge and fee collection as their part-time work, depending on the work volume performed by each employee (including overtime work allowance);

- Printing (or purchase) of forms, dossiers, books, certificate forms in service of the evaluation work, the granting of registration numbers, stationery and communication;

- Expenses for evaluation of dossiers, operation of the evaluation councils; medical consultation; appraisal of occupational diseases.

1.3. Expenses for education and communication in service of the prophylactic medicine work.

1.4. Deductions for the reward fund for public employees and contractual laborers involved in the prophylactic medicine charge and fee collection. The average level of deduction per person per year for the reward fund shall not exceed three months’ actually paid salary;

1.5. Expenses for professional fostering for prophylactic medicine workers;

1.6. Other expenses in service of the prophylactic medicine work;

1.7. A number of spending levels, which are specified in the attached appendix.

2. Elaboration and observance of the revenue and expenditure estimates of prophylactic medicine charges and fees:

2.1. Annually, the prophylactic medicine establishments that organize the charge and fee collection shall have to make revenue and expenditure estimates according to the current State budget contents and send them to their managing agencies for approval, sum-up and forwarding to the finance agency of the same level and the State Treasury where they have opened their transaction accounts.

2.2. Basing itself on the revenue and expenditure estimates already approved by the superior managing agencies and the spending approval orders of the units� heads, the State Treasury shall make payment and control the spending contents according to current regulations.

2.3. The units that organize the prophylactic medicine charge and fee collection must open accounts for depositing collected charges and fees at the State Treasury in the place of their transaction. Once every seven to ten days, the units that organize the prophylactic medicine charge and fee collection must remit the collected money amounts into their accounts for temporary deposit of charges and fees at the State Treasury in the place of their transaction. Where charges or fees are collected in a foreign currency, the State Treasury shall base itself on the exchange rates on the inter-bank foreign currency market announced by the Vietnam State Bank at the time the foreign currency charges or fees are deposited into the State Treasury to convert such charges or fees into Vietnam dong.

2.4. Any amounts spent wrongly outside the estimates already approved by the competent authorities must be canceled and recovered for remittance into the budget; those who have issued wrong spending orders must pay indemnification for the public fund and shall be handled according to law provisions.

2.5. For the prophylactic medicine charge and fee amounts left at the units for use, the procedures for mutual ceasing of State budgetary resources via the State Treasury system must be carried out. The mutual ceasing procedures and order are stipulated as follows:

- The mutual ceasing of resources must be conducted every quarter. Not later than the 15th of the first month of the subsequent quarter, the units must sum up the preceding quarter’s actually collected and spent amounts originating from the prophylactic medicine charge and fee source (with the details according to the State budget contents) then send them to the State Treasury where the transaction accounts are opened for certification, which shall be used as basis for effecting the mutual ceasing of resources.

- After obtaining the State Treasury’s certifications, the units under the management of the ministries and centrally-run branches shall send them to the managing ministries or branches for augmentation before sending them to the Ministry of Finance for completing the procedures for mutual ceasing of State budgetary resources while the locally-run units shall send them to the managing agencies for augmentation before sending them to the provincial/municipal Finance - Pricing Services for completing the procedures for mutual ceasing of local budgetary resources.

3. Final settlement of collected and spent prophylactic medicine charges and fees:

3.1. The units and organizations assigned to collect prophylactic medicine charges and fees must open fully account books, record, account and settle prophylactic medicine charges and fees according to the Finance Minister’s Decision No. 999/TC/QD-CDKT of November 2, 1996 issuing the administrative and non-business accounting system and regime and the Health Minister’s Decision No. 144/BYT-QD of January 31, 1997 issuing the administrative accounting system and regime in the health service.

3.2 The units and organizations that organize the prophylactic medicine charge and fee collection shall make the final settlement reports on the situation of the prophylactic medicine charge and fee collection and use, then send them to their managing agencies for approval and consolidation into a general settlement report to be sent to the finance agency of the same level for evaluation and issuance of final settlement approval notices according to current regulations.

3.3 In cases where the charge and fee amounts left at the units for use have not yet been used up at the year end, the unused amount must be remitted into the State budget. In special cases where the balance is carried forward to the subsequent year, the decision of the Minister of Finance (for prophylactic medicine charges and fees belonging to the central budget) or of the People’s Committee president (for local prophylactic medicine charges and fees) is required.

3.4 The managing agencies shall have to coordinate with the finance agencies of the same level in organizing regular (or irregular) inspections of the units and organizations that collect prophylactic medicine charges and fees with a view to ensuring that the collection and spending thereof comply with regulations.

III. IMPLEMENTATION PROVISIONS

The provisions of this Circular take effect as from March 7, 2000. The other provisions on the use of prophylactic medicine charges and fees contrary to this Circular are hereby all annulled.

Any problems arising in the course of implementation should be promptly reported by the agencies to the Ministry of Finance for study and settlement.