Guidance on State Budget Accounting for Cash Aid Allocated to the Ministry of Health

The accounting of state budget for non-refundable cash aid managed directly by the Ministry of Health's programs and projects is carried out in accordance with the instructions in Article 7 of Circular 03/2013/TT-BYT, specifically:

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Step 1: Quarterly, after receiving notification from the Ministry of Finance about revenue and expenditure data for non-refundable cash aid to the Ministry of Health, within 05 working days from the date of receiving the notification, the Ministry of Health will send a written notification to relevant programs and projects using the template specified in Appendix 3 issued with this Circular to monitor advance payment.

Step 2: No later than 15 days after the end of the quarter, the unit must compile expenditure vouchers for the quarter that qualify for advance payment, prepare a report requesting advance payment for non-refundable cash aid for the quarter, and send it to the Ministry of Health (Department of Planning and Finance) for confirmation of advance payment for the program or project.

Documents for confirming advance payment for the program or project include:

- A statement requesting advance payment using the template specified in Appendix 4 issued with this Circular;- A photocopy of the annual financial plan or the approved activity budget by the Ministry of Health;- A photocopy of the confirmation of non-refundable cash aid using Form C3-HD/XNVT “Aid Cash Confirmation Form” issued with Circular 225/2010/TT-BTC.

Step 3: Within 05 working days, the Ministry of Health will inspect, compare, and confirm the accuracy of budget lines and activity lines on the advance payment report prepared by the units, compared to the approved financial plan or detailed budget; at the same time, it will compile and send it to the Ministry of Finance to prepare the “Request for disbursement of recorded revenue and expenditure aid”, detailing for each project, and send it to the state treasury for accounting from advance payment to actual expenditure.

Step 4: After receiving the “Request for disbursement of recorded revenue and expenditure aid” from the Ministry of Finance, within 05 working days, the Ministry of Health will send a written notification to the units using the template specified in Appendix 5 issued with this Circular to monitor the settlement of aid usage.

Note that the deadline for programs and projects to request advance payment within the year shall not be later than the deadline for state budget settlement adjustments as per current regulations.

At the end of the state budget adjustment period, the surplus aid funds recorded as budget revenue and expenditure for advance payment to the unit but not yet settled or used will be carried forward to the following year for advance payment in accordance with regulatory policies or continued use as stipulated by the donor.

For the full text of the regulations, see Circular 03/2013/TT-BYT effective from March 15, 2013.

Thu Ba

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