Hướng dẫn một số nội dung về tổ chức thực hiện dự toán ngân sách nhà nước năm 2012

ONG Hem )(A HQI CHU NGHiA VIET NAM

BO Y TE

Dec 14p - Tu. do - Hanh [Mk

SO: 1642,- /BYT-KH-TC
V/v huOmg dan mot s6 nOi dung
ve t6 chirc thuc hi0 du town
ngan sach nha nook nam 2012.

Ha noi, ngay J2 thong 3 nam 2012

TONG CVC DAN So -KHHGD

So- dirt

flEN Ngecy dii't

04/ 4

Kinh

Cac clan vi hnh chinh, six nghiep trt.•c thuOc Bi;)

• uyet dinh s6 2113/QD-TTg ngay 28/11/2011 dm Thu tu6n4
Chinh phir ve giao du toan ngan sach nha nu6c nam 2012, Quyet dinh so
2879/QD-BTC ngay 28/11/2011 dm 138 twang 138 Tai chinh ye giao du tan
thu chi ngan sach nha nul9c nam 2012, Thong tu so 177/2011/TT-BTC ngay
06/12/2011 dm BO Tai chinh quy dinh ye to chirc thuc hien du toan ngan sach
nha nuec nam 2012; BO truing 138 Y te da c6 Quyet dinh so 118/QD-BYT ngay

16/01/2012 giao du toan thu, chi ngan sach nha nu6c nam 2012 cho cac dan vi.
De t6 chirc quan 1$, va thuc hien c6 hieu qua du toan thu, chi ngan sach
nam 2012 theo dung Lust ngan sach nha nu6c va cac che d8 tai chinh hien hanh,
B8 Y te de nghi cac dan vi hanh chinh, su nghiep truc thu8c 138, cac du an, Thu
twang cac dan vi quan l cac chuang trinh, de tai nghien cUu khoa hoc (sau day
goi chung la cac don vi) trien khai thuc hien tot mot so n8i dung sau:
I. TO chirc thuc hien dtr town thu, chi sir nghiep da giao cho cac don vi
1. Ve thuc• hien dtr toin thu:

a) Cac don vi phai to chirc thuc hien du toan thu dirge giao theo dung cac
quy dinh cua phap 114t, cu the nhu: thu hoc phi thuc hien theo Nghi dinh so
49/2010/ND-CP ngay 14/5/2010 cua Chinh phil; Thu vien phi va thanh toan v6i
bao hiem y te thuc hien theo Thong tu lien tich s6 04/2012/TTLT-BYT-BTC
ngay 27/02/2012, Thong tu lien tich s6 03/2006/TTLT-BYT-BTC-BLDTB&XH
ngay 26/01/2006 (trir 80 dich vu da" bai 1)6 tai phu lgc dm Thong tu
04/2012/TTLT-BYT-BTC) va van ban hu6ng dan cua 138 Y te; thu phi va re phi
khac, cac khoan thu su nghiep khac thgc hien theo cac van ban quy dinh hien
hanh cua 138 Tai chinh, Bo Y te. To chirc quan ly hoot dOng cua ca s6 ban le
thuoc tai benh vien theo quy dinh tai Th8ng tu so 15/2011/TT-BYT ngay
19/4/2011 dm B8 Y te.
dOng thuc hien cac giai phap
ch ol ng gian Fan,
b) Cac lan, vi phai
that thodt, phan dau dot va wort du toan ducyc giao (long thai phai d'ac biet luu
khong lam dung thuoc, xet nghiem can lam sang, dich vu k-y thu4t cao gay ton
kern khong can thiet cho nguai benh.
c) Cac don vi phai t6 chirc quan 151 chat che, phan anh dAy du, chinh xac,
kip thai teen so ke toan va bao cao tai chinh tat ca cac khoan thu phat sinh tai

don vi, ke ca cac khoan thu dich vu, thu , lcham, chCra benh theo yeu c u, cac
khoan thu su nghiep Ichac nhu trong xe, quay thuoc, cang tin,... ; dinh kSf nOp so
thu phi, le phi vao tai khoan tier' giri cua don vi ma tai Kho bac nha nu. , thuc
hien mire du ton quy tier' mat theo dung quy dinh cua nha nuac doi vori t' g Toni
phi, le phi.
d) Doi vai sa thu tir vien phi va BHYT thanh toan, phi va le phi: au khi
ket thiic nam ngan sach, cac dan , vi , lay xac nhan so thu Co T ue not
don vi &mg till ser giri ye BO Y to de tong hop giri BO Tai chinh lam thil uc ghi
thu ghi chi ngan sach nha nuac.
g ki
d) Doi vai cac khoan thu san xuAt, kinh doanh dich vu phai xay
hoach chi tiet ve thu, chi de quan ly va dieu hanh. Luu y phai tinh khau ao doi
vai cac tai san sir dung cho cac hoat dOng dich vu, kham, chira benh t eo yeu
va hach toan vao QuSi phat trien hoat dOng su nghiep. TO chirc t o
quan ly va hach toan day du cac chi phi doi vai timg hoat dOng, gang 14 a thuc
hien day du nghia vu thue theo quy dinh tai Thong tu so 128/2011 -BTC
ngay 12/9/2011 dm BO Tai chinh.
2. Ve thtyc hien clir toil' chi:
a) Can cir vao kit qua thuc hien du Wan thu, cac don vi co trac nhiem
phan bo va sir dung theo dimg not dung, che dO, tieu chuan va dinh mire do nha
nuac quy dinh ap dung doi vai nguon thu tir phi, le phi va san xuat ki doanh
dich vu (neu co).
b) Tiep tuc thuc hien ca che tao nguon de thut hien cai each tie lucmg
cd • don vi
trong nam 2012 tir nguOn tiet kiem 10% chi thuOng xuyen dOi
quan hanh chinh, tir so thu,duac , lai theo che dO cac ca quan, d • vi, cu
the: danh toi thieu 40% nguon thu su nghiep due c de lai theo the dO y dinh
(rieng doi vai cac don vi su nghiep y to danh tof thieu 35 % sau khi t chi phi
thuac, mau, dich truyen, hoa chAt, vat tu thay the va vat tu tieu hao) de t uc hien
che dO cai cach tien Luang nam 2012, trong do chi y mot so khoan thu sa :

- Doi vai hoc phi hoc sinh chinh quy hoc cac truang cong lap: 40 0 0 sa thu
de thuc hien the dO cai cach tien luting duac tinh tren toan bO so thu hoc phi dm
hoc sinh.
- Doi vai hoc phi tir cac hoat &Ong dao tao tai chirc, lien doanh ien kit,
cac hoat &gig dao tao Ichac cua cac truang cong lap: 40% so thu de thuc I ien cai
each tien Luang duot tinh tren toan 1)0 so thu hoc phi tir cac hoat dOng ren sau
khi loaf trix cac chi phi lien quan.
- Doi vai sa thu dich vu, cac hoat dOng lien doanh lien kit va c khoan
thu khac cila ,dan vi su nghiep (ngoai khoan thu theo Phap lenh phi v le phi):
40% so thu de thuc hien cai cach tien luang dupc tinh teen toan 1)0 so th cua cac
hoat dOng tren sau khi trir cac chi phi lien quan.
2


3. MOt so nui dung can lull S:
a) Cac don vi chu dOng thuc hien cac giai phap tiet kiem, giam chi phi,
thik
thuc hien nghiem tue viec tam dimg trang bi mai xe o to, dieu hoa ,nhiet
bi van phong theo twang dan cila BO Tai chinh tai cong van so 17068/BTCQLCS ngay 15/12/2011 huo.ng clan be) sung viec mua sam tai san thuc hien Nghi
quy6t so 11/2011/NQ-CP cua Chinh
b) Cac dan vi phai ra soat, ngirng cac khoan chi cho cac nhiem vu khac
chua thuc su cap bach, not dung 'thong thik thuc. Giam toi da so luting, quy mo
va kinh phi chi cho hOi nghi, hOi thao, le hOi, tong ket, so kk don nhan huan
chuang, danh hieu thi dua, ky niem ngay thanh lap .... sir dung kinh phi NSNN;
Trong throng hop dac biet van phai to chirc thi phai chuan bi ky not dung, ra
soat ky so Luang dai bieu, Ichach moi bao dam dung thanh phAn nham tiet kiem
thoi gian va dat hieu qua cao, cac Vu, Cuc, Tong cuc, cac Chuong trinh, dkr an
phai ltru y long ghep cac cuOc hOi thao, hOi nghi, tap huan de tranh lang phi ye
chi phi di 14i, chi phi to chirc va thai gian.
c) Han the tai da cac doan cong tac (trong va ngoai nuorc) sir dung kinh

phi NSNN. Viec to chirc cac doan di cong tic khao sat, hoc tap 6. ntrac ,ngoai
phai co not dung thiet thuc, khong trUng lap, dung thanh ph'an, khong ket hop
lchao sat hoc tap kinh nghiem 6 nuac ngoai v6i giai quyet chinh sach, ket hgp
tham quan, du lich
d) Xay dung thuc hien k6 hoach thuc hanh tier kiem, chOng lang phi tai
don vi, dac biet trong viec sir dung dien, nu6c, dien thoai, van , phong pham,
Dinh ky hang quy, nam, tong hop va bao cao ye BO viec thuc
xang dau, vat
hien cac giai phap va so tiet kiem &roc doi vai cac lchoan chi nay theo twang
dAn cua BO Tai chinh tai cong van so 2760/BTC-TTr ngay 02/3/2012.
dOng, can cir vao tinh hinh thkrc to d 8. xay
d) Cac don vi phai
to ky thuat sir dung thuOc, vat tu, h6a chat sir dung tai
ban hanh dinh muc kinh te
don vi de sir dung CO hieu qua du toan ducfc giao.
II. TO chin thiyc hien dkr town chi tir nguOn nein sach nha nwrc 41A
dirqc giao:
1. DOi vol thy town chi khong thuirng xuyen:

a) Can cir vao du toan &roc giao va cac not dung hoat dOng chuyen mon
da &lac phe duyet, cac don vi chu dOng lap dkr toan chi tiet theo muc chi dm
muc luc NSNN giri KBNN nai dun vi giao dich de phuc vu nhiem vu chi tieu
dm don vi. Viec chi tieu ngan sach phai thuc hien theo dung cac the dO, chinh
sach, tieu chuan, dinh mirc do Nha ntrov ban hanh, dam bao thuc hien tiet kiem
va c6 hieu qua nguon kinh phi (Iliac giao.
b) V8 chi mua sam va sira china 1&n TSCD:
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- Chi sira china 16(n TSCD: Cac don vi phai ra soat cac hang mu •/du an

Y te;
sira china lon trong bao cao Du toan thu, chi ngan sach nam 2012 da giri
can doi vai du Wan chi sira chtta, mua sam thay the tai san da giao de 1, a cho
va uu tien kinh phi chi cho cac hang muc sira chila c6 gia tri 16.n va thuc su can
thiet. Chi sir dung du Wan ngan sach nam 2012 dugc giao dOi veri c hang
muc/du an sira china lan da c6 day dU thir tic dau to theo dung cac quy di hien
hanh cira Nha nu6c vá huemg dan cila B6 Y te ye thuc hien cong tac xa dung,
duy to bao &fang cac cong trinh co. so ha tang thuc nguon von chi su ghiep.
Trong van ban de nghi B6 Y te phe duyet danh muc sira china lon nam 20 2 phai
chi, tiet timg hang muc/du an, du kien kinh phi va c6 thuyet .minh cu the su can
thietphai thuc hien. Rieng doi ve(i cac hang muc/du an chuyen tiep phai do cao
rO lien d6 trien khai thuc hien, giri kern bao cao kinh te ky thuAt da d gc phe
duyet. Cac co so. kham benh, chila benh phai sir dung nguon thu va cac quy de
chi sira chaa cac trang thiet bi, uu tien ngan sach de cai tao me( r6ng, m a sam
trang thiet bi cho khu khan' benh va. cac buong benh.
- Chi mua sam TSCD: Cac don vi phai ra sok danh muc mua sA TSCD
trong bao cao Du toan thu, chi ngan sach nam 2012 da giri B6; to chirc 9p H6i
gong khoa h9c ,k'y thuAt dm don vi de ltra ch9n, thong qua va uu tien nh phi
cho viec mua sam cac tai san thuc su can thiet cho cong tic chuyen mon Trong
van ban 6 nghi B6 Y te phe duyet danh muc mua sam TSCD nam 2012 hai chi
tiet theo timg loai tai san, du kien kinh phi, thuyet minh rO su can thiet p Ai mua
sam, ssonb6 cau hinh va co se). de xuat kinh phi dm tirng loai tai san can m a sam.
Cac co se( kham benh, chita benh uu tien kinh phi de mua ,sam, doi m i trang
thiet bi, dung cu cho khu vuc kham benh, mua sam ban, ghe, giuemg, to de bio
dam giuemg benh cho nguad benh.
- Vic trien khai mua sam, sira chila TSCD phai theo dung cac q y dinh
dm LuAt dau thAu va cac van ban huang clan thuc hien LuAt, Quyet inh so
1050/QD-BYT ngay 09/4/2011 &la B6 truerng B6 Y te ye viec huang d n thuc
hien dau thAu ap dung cho cac chucmg trinh, du an va. don vi hanh c inh, su
nghiep truc thuc B6 Y te. Ve thoi gian phai to chirc thuc hien sam, IchO g dugc

de tinh trang cu6i nam phai chuyen so du du toan, du tam img. Cu th : tru6c
15/4/2012 cac don vi phai trinh dugc B6 Y te phe duyet danh muc mua s m, sira
chira lon TSCD; xay dung va. trinh B6 Y te phe duyet Ice hoach dau th trong
q4 11/2012, chAm nhAt den 30/9/2012 phai hoan thanh viec phe duyet k hoach
dAu thAu. TO chirc trien khai cac buck tiep theo ngay trong q4 II, quy , 111/2012
de kip giai ngan va quyet toan trong nam 2012, Ichong dugc chuyen s du du
toan sang nam 2013. Den ngay 30/9/2012 clan vi chin trinh B6 Y te p duyet
Ice hoach dAu thAu thi B6 Y te se xem xet, dieu chuyen kinh phi cho don i lchac.
doan
c) Doi v6i viec thuc hien to chirc cac H6i nghi, tap huan, doan
vao chi tit. kinh phi Quan 1j, hanh chinh giao khong to chi': ThU truern don vi
:' "

4


can cir vao tieu chuAn, che d6 do Nha nu& quy dinh thuc hien duyet du toan va
quyet toan giri Kho Bac Nha nuac nai giao dich de kiem soat chi theo quy dinh.
d) Doi v6i kinh phi thuc hien cac du an thuc Chuang trinh muc tieu qu6c
gia: can cir vao du toan kinh phi dugc giao, vao ke hoach not dung boat d6ng da
dugc BO Y to phe duyet va cac not dung - dinh mix chi do B6 Y to — B6 Tai
chinh quy dinh de xay dung va phe duyet du toan chi tiet cho cac hoat d6ng de
trier' khai thuc hien. Luu $/, cac khoan chi mang tinh chat dieu tra tong the phai
lap du an, cac khoan chi khao sat, danh gia, doan ra,... phai c6 van ban trinh B6
Y to phe duyet ve chu truang truck khi thkrc hien.
d) Kinh phi tri'en khai thkrc hien De an 1816: can cu vao hung dan cua
B6 Y to tai ding van 8595/BYT-KH-TC ngay 19/12/2008 a tri& khai thuc
hien; thkrc hien rift du toan kip tiled d6' darn bao che d6 cho can b6 dugc cir di
luan phien ye tuyen duoi nham nang cao chat lugng cong tac kham chira benh.
g) Cac dan vi phai tang cuang ding tac quan ly, thuong xuyen d6i chiL

va theo doi chat che han mire kinh phi da rut hangthang, hang qui va nam so v6i
du toan dugc giao. TrueIng hop can thiet phai dieu chinh cho phir hop v6i tinh
hinh thuc to cua dan vi, dan vi phai ra soat ky luang va tong hop lam van ban
giri ve B6 de xem xet giai quyet, khOng dugc de thixa kinh phi bi KBNN thu hoi.
2. IA WA dur tofin chi thuo•ng xuyen:
Du toan giao chi thuong ,xuyen nam 2012 da bao gtmn kinh phi chi: thuc
hien tang giu6ng b'enh, bier' che va hoc sinh; thuc hien che d6 an cho b'enh nhan
phong, tam thAn theo quy dinh tai Thong to so 24/2010/TTLT-BLDTBXH-BTC
ngay 18/8/2010 huang dan thi hanh mot so di'eu cua Nghi dinh so 67/2007/NDCP ngay 13/4/2007 va Nghi dinh so 13/2010/ND-CP ngay 27/02/2010 dm
Chinh phil; chi lap quy 'then thuang theo Nghi dinh so 42/2010/ND-CP; kinh
phi chi tra tien Krung cho bac sy, not tru va kinh phi chi cho hoat d6ng dan quan
to ve theo Nghi dinh so 58/2010/ND-CP huang dan thi hanh Luat Dan quan to
ve. Can cir vao du toan ngan sach dugc giao va Quy che chi tieu not b6 tai dan
vi, cac dan vi can chil &Ong lap du toan chi tiet theo muc luc NSNN giri KBNN
nai don vi giao dich de thtrc hien chi tieu va thanh quyet toan theo quy dinh.
Phat huy tinh sang tao va tang cuiing ding tac quan 1$/, to .chirc hanh ngan
sach trong pham vi du than dugc giao, darn bao kinh phi de thuc hien cac nhiem
vu quan trong theo quy dinh cua phap luat va nhfing nhiem vu da dugc B6 giao.
Dong thai sphai darn bao feu cau chi tieu ngan sach chat che, tiet kiem, hieu qua,
trong do can lin y mot so not dung chinh nhu sau:
a) Lru tier' kinh phi de dam bao chi tra tien Luang va cac khoan c6 tinh
chAt luang; chi tra che d6 phu cap uu dai theo nghe theo Nghi dinh 56/2011/NDCP ngay 04/7/2011 dm Chinh phir, phu cap dac thir theo Quyet dinh
73/2012/QD-TTg ngay 28/12/2011 dm Thu tuongChinh phu va cac van ban
huOng dan thkrc hien, cac khoan dong gop theo che d6 quy dinh (bao hiem xa
5


hOi, bao hiem thAt nghiep, bao hiem y t6 va kinh phi cong doan); chi va hanh,
chi nghiep vu chuyen mon dm don vi; chi hoat d'Ong irng dung va ph t trien
ding nghe thong tin theo Chi thi so 02/CT-BYT ngay 25/02/2009 cua B Y te;

dam bao kinh phi thkrc hien cai each hanh chinh; kinh phi chi tra tiers 'us' g cho
hoat dOng dan quan to ve theo Nghi dinh so 58/2010/ND-CP huong &An t i hanh
Lu4t Dan quan to ve... va dam bao du mire kinh phi de chi cho ding tac hi ciao
tuyen, chi tra tiers luang va cac the de), chinh sach cho cac bac s51 not t (neu
co).
ngue:\ n kinh phi de chi tra tier' luong theo che do cai each tie luong
nam 2012: Cac don vi sir dung 10% tiet kiem chi thuong xuyen da dugc o Y te
giao tai Quyet dinh so 118/QD-BYT (neu co) va ngu6n thu theo hu6mg dAn tai
tiet neu tai tiet b, muc 2 phan s I de chi tra lien Luang theo the dO cai c ch tiers
luang. Truang hop ca hai nguon teen van chua du de chi tra tien luang tceoche
dO cai each tien luong nam 2012, don vi phai co van ban bao cao BO te va
thuyet minh cu the so con thieu de BO Y te tong hgp de nghi BO Tai cilinh 1)6
sung.
vien
c) Tiep tuc thkrc hien viec chi tra tien luang qua tai lchoan cho can
chirc tai don vi theo Chi thi so 20/2007/CT-TTg ngay 24/8/2007 dm Th tuong
Chinh
TSCD dugc giao tai Qu et dinh
d) Ngoai kinh phi mua sam, sira china
118/QD-BYT, tnrang hap can thiet cap bach cac don vi dugc sir dung kr toan
kinh phi chi thuemg xuyen giao to chit va nguon thu su nghiep dugc d- lai sir
dung tai dan vi de chi mua sam va sira chfra Lars cac tai san co dinh c n thiet
phuc vu ding tac chuyen mon dm don vi. Viec triers khai thkrc hien p Ai theo
dung cac quy dinh hien hanh cua nha nu&c va cac quyet dinh phan ap, uSt
quyen dm BO twang BO Y te.
da
e) DOI vai chi sira china thuomg xuyen cac trang thiet bi, tai san co dinh
dugc ket cau chi phi duy tu, bao &rang trong co cau thu cua cac dich vu thi don
vi phai sir dung nguon thu de thkrc hien; cac trang thiet bi, may mac c ngu6n
goc tix nguein von xa hOi hoa de phuc vu hog dOng san xuat, dich vu at • clan vi,

,
don vi phai sir dung tit nguein thu hoatd(ing
san xuat kinh doanh hoc u5" , phat
trien hoat dOng sir nghiep d m don vi thkrc hien.
g) Cac don vi phai thueyng xuyen tien hanh viec doi chieu va theo • '6i chA't
the dkr Wan kinh phi da rut hang thang, hang qui de to chirc dieu hanh có hieu
qua du toan dugc giao.
III. To chtic thine kien mOt so cong tac khac:
• n Kiem
1. To chine thuc hien nghiem cac ket 1u4n, kien nghi dm co qu
toan, Thanh tra va tai chinh cap tren.
2. Day manh viec ra soat, cai each cac thu tuc hanh chinh de p at hien,
loai 1)6 hoc kien nghi loai bO nhang thu tic hanh chinh khong can t iet, taco
6

b)ye


lieu kin thuSn lqi nhat cho cac t6 chirc, ca nhan tiep xuc va nh'Sn cac dich vu
cong tir cac dan vi.
3. Cac don vi phai tang cuang cong tac chi dao va quan 1$ , tai san ding
theo dung quy dinh cua Lust Quan 1$, va sir dung tai san nha ntrac; thuc hien
cong khai theo quy dinh tai Quy6t dinh so 115/2008/QD-TTg ngay 27/8/2008
dm Thu Wang Chinh phu ve viec cong khai quan l, sir dung tai san nha nuac.
4. Cac don vi phai xay dung ice hoach va t6 chirc thuc hien dAy du cac guy
dinh cua Luat phong, chong tham nhung; Luat thuc hanh tiet kie'm va chong
lang phi.
5. Thuc hien nghiem tuc ch6 d6 cong khai du wan va quye't town theo quy
dinh. Cac don vi chtra thuc hien phai to chirc thuc hien Quy the to kiem tra tai
chinh theo Quyk dinh s6 67/2004/QD-BTC ngay 13/8/2004 ciia ,B6 Tai chinh va

chi dao cac b6 phan co lien quan thlrang xuyen kiern tra viec to chirc thuc hien
cac che d6, chinh sach; twang hop phat hien sir dung ngan sach Ichong dung che
d6, tieu chuan, dinh mirc can c6 bien phap xirl)', kip thai.
6. Thu truang clan vi co trach nhie'm chi dao ,cac b6 phan c6 lien quan
thuang xuyen kiem tra viec to chuc thuc hien cac the d6, chinh sach, thuc hien
cong tac dan chii a ca so.; nghiem cam viec sir dung ngan sach nha nu& sai muc
dich, sai the d6 quy dinh. Thu truang don vi true tiep sir dung ngan sach nha
nuoc, nguai ra quyet dinh chi sai ngan sach nha nu& chiu trach nhie'm ca nhan
ve viec boi hoan vat chat doi vol cac lchoan chi sai muc , dich, sai che d6; &rig
thai chiu trach nhie'm truck phap haat ye cac vi pham the d6 sir dung ngan sach
nha nuerc cua co quan, don vi.
7. Ve the d6 thong tin bao cao: D'e nghi cac don vi chap hanh nghiem
chinh the d6 thong tin, bao cao theo quy dinh cua Nha twat, cu the nap day
Bao cao nhanh tai chinh thong; cac bao cao tai chinh quy nam va cac bao cao
theo yeu cau quan V/ dung thai gian qui dinh.
nghi d6ng chi Thu trtrang don vi chi dao trim khai thuc hien dAy du
cac not dung neu tren de gop phan thuc hien tot du town ngan sach thu, chi ngan
sach nha mot nam 2012 &Ric giao.
BO TRU'ONG
Noi nqn:
- Nhtr tren;
- Bp tnremg;
Thu. twang (de chi dao);
- Cac
- Cac V i, Cac, TOng cpc, TTra, VPBG;
- Ltru: VT, KH-TC.

en Thi Kim Tgn
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