Chương III Nghị định 60/2021/NĐ-CP về cơ chế tự chủ tài chính của đơn vị sự nghiệp công lập: Tự chủ về tài chính của đơn vị sự nghiệp công trong lĩnh vực y tế - dân số; giáo dục và đào tạo; giáo dục nghề nghiệp

Chapter III

FINANCIAL AUTONOMY OF PUBLIC ADMINISTRATIVE UNITS OPERATING IN FIELDS OF HEALTHCARE - POPULATION, EDUCATION AND TRAINING, VOCATIONAL TRAINING

Section 1. FINANCIAL AUTONOMY OF PUBLIC ADMINISTRATIVE UNITS OPERATING IN FIELD OF HEALTHCARE - POPULATION

Article 26. Autonomy to use financial sources

The autonomy to use financial sources of a public administrative unit operating the field of healthcare - population shall comply with provisions of Article 12, Article 16 and Article 20 hereof and the followings:

1. The public administrative unit shall be allowed to hire qualified entities providing medical technical services to meet professional requirements in case it fails to have adequate medical equipment for providing services within the ambit of its assigned functions and tasks. Authority to issue decision in this case is as follows:

a) Group-1 and group-2 units: The management board shall consider approving the service leasing scheme in which the list of leased services, volume, standards, quality (if any) and prices of leased services, payment methods, and responsibilities of the public administrative unit and of the service provider must be specified. Where the management board is not yet established, the leasing of medical technical services shall be decided by the head of the public administrative unit;

b) Group-3 and group-4 units shall send written request to Ministers or heads of central agencies (if the unit is managed by central agency) or Chairperson of provincial People’s Committees (if the unit is managed by a local agency) for their approval in which the list of leased services, volume, standards, quality (if any) and prices of leased services, payment methods, and responsibilities of the public administrative unit and of the service provider must be specified;

c) Leasing of service providers shall comply with in accordance with regulations of the Law on bidding. Leasing duration shall be subjected to the unit’s demands but shall not exceed the maximum depreciation period of the leased assets as prescribed by the Law on depreciation of assets;

d) Costs of leased medical technical services shall be recorded as rational expenses of the unit.

2. Costs of minor and major surgery

a) Group-1 and group-2 units: Heads of these units shall, based on their revenues, decide the levels of costs of minor and major surgery which may be equal to or higher or lower than the cost levels stipulated by the Government and must specify such costs in their regulations on internal expenses.

b) Group-3 and group-4 units: Heads of these units shall, based on their revenues generated from administrative operations, decide the levels of costs of minor and major surgery which may be equal to or higher or lower than the cost levels stipulated by the Government and must specify such costs in their regulations on internal expenses.

3. Distribution of incomes generated within a year

a) Public administrative units operating the field of healthcare - population shall distribute their financial incomes earned within a year in accordance with provisions of Article 14, Article 18 and Article 22 hereof.

b) Depending on their financial sources, healthcare establishments shall make contributions to the healthcare fund for the poor, near poor households or families facing economic difficulties.

This fund shall be used for covering the following costs: Costs of meals during inpatient treatment; costs of travel from their houses to hospitals and vice versa, and referral costs; costs of healthcare services which are not covered by the medical insurance fund for patients suffering from cancer, hemodialysis, cardiac surgery or other diseases of which treatment costs are high and cannot be paid by patients.

The head of the healthcare establishment shall issue regulations on provision of supports which must ensure public disclosure and transparency.

Article 27. Allocation of cost estimates to group-3 units

1. Funding from state budget shall be provided for covering recurrent expenses of the units that are assigned to provide preventive medicine services (including medical stations of communes, wards or commune-level towns), health improvement, population or food safety services which are included in the list of public administrative services funded by state budget, including:

a) Salaries, salary-based contributions and allowances as prescribed in the Government's regulations on salary policies of public administrative units which are determined on the basis of the number of employees who receive salaries from state budget and assigned by competent authorities to provide preventive medicine, health improvement, population or food safety services;

b) Expenses on operating and ensuring recurrent activities and other specific expenses according to assigned functions and tasks and applicable regulations.

2. Funding from state budget shall be provided for covering recurrent expenses of the units assigned to provide medical examination, treatment and health care for leprosy patients or patients with mental disorders according to the mechanism of order placement or direct assignment on the basis of the number of patients and unit prices of medical examination, treatment and health care services provided for these patients in accordance with regulations of law.

3. Funding from state budget shall be provided for the unit that cannot itself cover recurrent expenses associated with the following activities: Medical examination and treatment, health quarantine, preventive medicine, population - family planning, reproductive health care, health communication and education, forensic examination, forensic psychiatric assessment, medical assessment, testing for drugs, cosmetics and pharmaceutical starting materials, inspection of vaccines and biologicals, food safety testing, quality control and calibration.

Article 28. Levels of financial autonomy of multi-function health centers

1. Multi-function health centers shall determine rates of self-covering of recurrent expenses in accordance with regulations herein. In case a health center’s revenues from medical examination and treatment and other services are sufficient to cover its recurrent expenses or both its recurrent expenses and investment expenses for medical examination and treatment activities: The health center shall be granted the autonomy of group-1 or group-2 unit. Expenses on preventive medicine, health improvement, population, food safety, and activities of medical stations of communes, wards or commune-level towns shall be covered by funding derived from state budget as prescribed in Clause 1 Article 27 hereof.

2. The health center is allowed to use revenues from medical examination and treatment and other services, and funding derived from state budget for activities prescribed in Clause 1 Article 27 hereof for covering costs of its activities. Distribution of financial incomes earned within a year shall comply with regulations herein.

Section 2. FINANCIAL AUTONOMY EDUCATIONAL AND TRAINING INSTITUTIONS, AND VOCATIONAL TRAINING INSTITUTIONS

Article 29. Requirements to be satisfied by higher education institutions to exercise autonomy

A higher education institution shall be allowed to exercise the autonomy in accordance with regulations of the Law on higher education when it satisfies the following requirements:

1. It has established a school’s council or university’s council and has been accredited to meet higher education quality standards by a qualified education quality accreditation organization.

2. It has promulgated and implemented regulations on operation of the school’s council or university’s council; regulations on cooperation between the school’s council or university’s council, the communist party and the institution; regulations on organization and operation; democracy regulations; regulations on training management, science and technology, student’s affairs, finances, and assets, and adopted policies for ensuring its satisfaction of quality standards announced by the Government.

3. The autonomy and accountability are decentralized to each unit and each individual within the higher education institution.

4. It has developed a plan to exercise autonomy and published all conditions for ensuring its quality, inspection results, employment rate of graduates and information as prescribed by law.

Article 30. Financial autonomy

1. Financial sources:

Financial sources of educational and training institutions and vocational training institutions shall comply with the provisions of Article 11, Article 15 and Article 19 hereof and the followings:

a) Funding from state budget shall be provided for public educational and training institutions and vocational training institutions for implementing policies for tuition exemption or reduction, support for study costs and other support policies for students (if any) according to Government's regulations;

b) Tuitions shall be collected in accordance with regulations of laws on education, higher education and vocational training, and Government's regulations on tuition;

c) Revenues from production and service provision include: revenues from provision of educational and training services in the form of continuing education; revenues from short-term training or refreshing courses in professional skills, improvement of knowledge and skills for granting training certificates/qualifications and other training form, and other short-term improvement courses; revenues from educational and training consulting services; revenues from cooperation activities with enterprises; revenues from scientific research and technology transfer; and revenues from other services which are rendered in conformity with the functions and tasks of the educational and training institution and regulations of law. Service fees must be stipulated and publicly announced.

2. Use of financial sources:

Educational and training institutions and vocational training institutions shall decide to use their financial sources for covering their recurrent expenses to ensure their service quality standards. The autonomy to use financial sources shall comply with the provisions of Article 12, Article 16 and Article 20 hereof and the followings:

a) Expenditures on scholarships, tuition exemption or reduction; support for study costs for students; and other supports for students (if any) of educational and training institutions and vocational training institutions shall comply with Government’s regulations;

b) Expenditures on investment and development of science and technology potential and encouragement of science and technology activities in higher education institutions shall comply with regulations of the Law on higher education and shall be recorded as rational expenses of the unit.

3. Distribution of incomes generated within a year

a) Educational and training institutions and vocational training institutions shall distribute their financial incomes earned within a year in accordance with provisions of Article 14, Article 18 and Article 22 hereof.

b) Based on their financial sources, educational and training institutions and vocational training institutions shall make contributions to the student support funds. The student support fund shall be managed and used according to guidelines given by the Ministry of Education and Training (in the field of education and training) and the Ministry of Labor, War Invalids and Social Affairs (in the field of vocational training).

Article 31. Financial autonomy of regional universities

The financial autonomy of regional universities shall comply with regulations herein and the followings:

1. The Ministry of Education and Training shall provide specific guidelines on the financial autonomy of regional universities.

2. Regional universities shall develop their own financial regulations and submit them to the Ministry of Education and Training for approval. Based on the financial regulations of a regional university which have been approved by the Ministry of Education and Training, Director of that regional university shall develop their own regulations on internal expenses; heads of member universities and affiliated entities of the regional university shall develop their own regulations on internal expenses.