Notes on Developing Financial Plans for Non-refundable Aid from the Ministry of Health

When developing the annual financial plan and expenditure estimates related to grants managed by the Ministry of Health, it is essential to take into account the guidelines stated in Article 5 of Circular 03/2013/TT-BYT as follows:

Illustrative image (source: internet)

First, the annual financial plan:

- The annual financial plan is the disbursement plan for grants, counterpart funds, and other sources of capital as stipulated. Annually, units must prepare a financial plan according to the form prescribed in Appendix 1 issued with this Circular, which shows the expenditure content for each component, each project activity, detailed by each funding source, counterpart funds, and others.- The Ministry of Health will approve the annual financial plan and authorize units to self-approve detailed expenditure estimates for each specific activity before implementation. The approved annual financial plan is the basis for programs, projects to disburse, settle accounts, and confirm the accuracy on the units’ interim payment reports.

Second, expenditure estimates for activities:

- Expenditure estimates for activities are prepared by the units based on expenditure norms and budget lines in the approved annual financial plan. In cases where units have not submitted the annual financial plan for approval by the Ministry of Health, before implementing activities, the unit must prepare expenditure estimates according to the form prescribed in Appendix 2 issued with this Circular, submit it to the Ministry of Health for approval, serving as a basis for disbursement, settlement, and confirmation of the accuracy on the units’ interim payment reports.

In this context, "confirmation of the accuracy and legitimacy on the interim payment report" is understood as the Ministry of Health cross-checking the figures requested for interim payment by the programs, projects against the budget line in the approved annual financial plan or expenditure estimates for activities approved by the Ministry of Health and confirming cash assistance according to Form C3-HD/XNVT "Declaration of cash assistance confirmation," Circular 225/2010/TT-BTC dated December 31, 2010, by the Ministry of Finance, which stipulates policies for state financial management concerning external non-refundable aid that falls under state budget revenue.

See additional related regulations in Circular 03/2013/TT-BYT, effective from March 15, 2013.

Tue Ba

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