Article 20 Expenditure refers to the primary health care institutions to carry out health care services and other activities incurred in the consumption and loss of funds.
Article 21 of the primary health care institutions, including health care expenditures, financial capital equipment subsidy expenditures, other expenditures and amortized expenses:
(1) health care expenditures, that is, primary health care institutions in the development of basic medical services and public **** health service activities incurred in the expenditures, including medical expenditures and public **** health expenditures.
1. Medical expenditure refers to the expenditure incurred by primary health care organizations in carrying out basic medical service activities, including personnel expenses, cost of consumed medicines and materials, maintenance costs, and other public funds.
Of which, personnel expenses include basic salary, performance salary, social security contribution, retirement fee, housing fund, etc.. Other public funds include office expenses, printing costs, water, electricity, postage and electricity, heating costs, property management costs, travel expenses, meeting costs, training costs and so on.
2. Public **** health expenditure refers to the expenditure incurred by primary health care organizations in carrying out public **** health service activities, including personnel expenses, cost of consumed medicines and materials, maintenance costs, other public funds, etc..
Of which, personnel expenses include basic salary, performance salary, social security contributions, retirement fees, housing provident fund and so on. Other public funds include office expenses, printing costs, water, electricity, postage and electricity, heating costs, property management fees, travel expenses, conference fees, training fees and so on.
(2) Financial capital equipment subsidy expenditure, i.e., capital expenditure and equipment purchase expenditure arranged by primary healthcare institutions using financial subsidy income.
(3) Other expenditures, i.e., expenditures other than medical and health care expenditures and financial infrastructure and equipment subsidy expenditures, including forfeiture expenditures, donation expenditures, and property and material inventory losses.
(d) Amortizable expenses, i.e., expenses incurred by primary healthcare institutions for the organization and management of medical activities, etc. that need to be amortized. At the end of the period, the amortized expenses are reasonably apportioned to the relevant expenditures.
Capital project expenditures are in accordance with the relevant state regulations.
Article 22 of the basic medical and health institutions from the financial sector and the competent departments to obtain from the designated projects and purposes and require separate accounting of special funds, should be required to regularly report to the financial sector or the competent departments of the use of special funds; project completion, should be submitted to the final accounts of the expenditure of special funds and the use of the effect of the written report, to accept the financial sector or the competent departments of the inspection, Acceptance.
Article 23 of the expenditure of primary health care institutions should be strictly enforced by the state spending scope and standards; the state does not have unified regulations, the primary health care institutions, reported to the competent departments and financial departments for the record. Primary health care institutions in violation of the law and state policy, the competent departments and financial departments shall order them to correct.
Article 24 of the primary health care institutions to strengthen the management of expenditure, shall not be misrepresented, shall not be replaced by the number of plans and budgets.
Article 25 of the basic medical and health institutions should strictly implement the government procurement and state regulations on drug procurement.