04 Responsibilities of Aid-Using Units under the Management of the Ministry of Health

The non-refundable aid managed by the Ministry of Health falls under state budget revenue and must be fully and promptly accounted for by the agencies and units into the state budget as stipulated by the Law on State Budget. Specifically: Article 12 of Circular 03/2013/TT-BYT prescribes that, in the accounting of non-refundable aid managed by the Ministry of Health into the state budget, the agencies and units have the following responsibilities:

Illustration (source: internet)

Firstly, responsibilities of the aid-using units:

- Comply with the regulations on financial management policies according to the current state regulations and the guidance of the Ministry of Health in this Circular;- Spend in accordance with the approved project documents, spend for the right purposes, on the right subjects, and be responsible for the legality and validity of the invoices and documents proving the economic transactions incurred;- Prepare quarterly payment and advance settlement reports in a timely manner for the Ministry of Health to summarize and send to the Ministry of Finance for state budget accounting procedures;- The head of the aid-using units has the responsibility to:

- Decide on expenditures according to policies, standards, and spending levels within the financial plan or state budget estimates assigned by the competent authority;

- Manage and use the program and project budget in accordance with policies, standards, spending levels, for the right purposes, economically, and effectively.

Secondly, responsibilities of the Department of Planning and Finance, Ministry of Health:

- Guide the implementation of the process of confirming payments and recording revenue and expenditure into the state budget for non-refundable aid managed by the Ministry of Health;- Notify the units of the advance funding figures and the settled advance payment figures that have been recorded for tracking the finalization of aid usage;- Confirm on the advance payment settlement reports of programs, projects, and units;- Regularly or unexpectedly inspect the compliance with the current state financial management regulations and the guidelines in this Circular at the units using non-refundable aid managed by the Ministry of Health.

More details can be found in Circular 03/2013/TT-BYT effective from March 15, 2013.

Thu Ba

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