Guidelines for Making Estimates and Finalizing Expenditures for Implementing Policies for Body Donors

The preparation, allocation, execution of estimates, and financial settlement policies for individuals who donate organs and bodies are guided by Circular 104 as follows:

For Public Institutions:

- Institutions must submit written requests to their direct supervising management agency for financial support that has been spent according to the policies, accompanied by a Financial Summary Report applicable to individuals who have donated organs and bodies;- The direct supervising management agency reviews and consolidates the budget estimates from subordinate units and submits them to the Level-I estimating unit.- The Level-I estimating unit reviews and consolidates the expenses incurred according to the policies of the institutions under its management and submits them to the corresponding financial agency;- The Ministry of Finance is responsible for reviewing and resolving issues for Level-I estimating units that are Ministries and Central agencies; financial agencies at all levels are responsible for reviewing and resolving issues for Level-I estimating units under their respective budgets, and shall submit to the competent authority for consideration and resolution.

For Non-Public Institutions:

- Non-public institutions that participate in periodic health check-ups for individuals who have donated organs or received and preserved the bodies of donors must submit written requests to the Department of Health for financial support that has been spent, accompanied by a Financial Summary Report applicable to individuals who have donated organs and bodies;- The Department of Health is responsible for reviewing and consolidating the expenses incurred according to the policies of non-public institutions under its management and submitting them to the Department of Finance. The Department of Finance is responsible for reviewing and submitting to the Provincial/Municipal People's Committee for consideration and resolution.

For more details, refer to Circular 104/2017/TT-BTC, which took effect on November 20, 2017.

- Thanh Lam -

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