Thông tư liên tịch 45/2002/TTLT/BTC-BLĐTBXH

This Circular guides the financial sources and spending contents of medical treatment establishments which are managed by the Labor, War Invalids and Social Affairs sector.

These establishments' financial sources include:

- The State budget allocation;

- Contributions of patients;

- Revenues from production activities (if any);

- Aid fundings of governmental, non-govern-mental and international organizations;

- Voluntary supports and contributions of domestic and foreign organizations and individuals;

- Other revenue sources.

These establishments shall be entitled to apply the financial regime prescribed for non-business units having income in Circular No. 25/2002/TT-BTC of March 21, 2002, make cost-accounting according to the administrative and non-business accounting regime, and effect the assignment, setting up, execution and settlement of the State budget under Circular No. 103/1998/TT-BTC of July 18, 1998 and Circular No. 21/2001/TT-BTC of March 16, 2001 of the Finance Ministry.- (Summary)