Organizing accounting work at public health facilities in Quang Ngai province

presently
Treatment departments and paraclinical departments update the software with the quantity of drugs, medical supplies and medical services used for each patient. This data is automatically transferred via the internal network system to the fee collection department to determine the hospital fee amount. receivable
Each patient is given a unique code for unified management throughout the hospital.
Access the system to obtain information on each patient's cumulative hospital charges.
Unify the list of drugs and medical supplies throughout the hospital
Data on import and export of drugs and medical supplies after being updated by the Pharmacy department will be automatically transferred by the software. to accounting department
Data connection between accounting department and pharmacy department in drug and medical supplies management
Data connection between Pharmacy and medical departments treatment, paraclinical department to support the distribution of drugs and medical supplies
Use comprehensive management software including accounting subsystem

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26. What difficulties do you encounter when organizing accounting work at your workplace?

………………………………………………………………………………………

……………………………………………………………………………………….

27. In addition to the above issues, do you have any other comments?

………………………………………………………………………………………

28. Are you satisfied with the current accounting organization of the unit: No

Relatively satisfied Satisfied

Very satisfied.

Thank you very much for your help!

Appendix 02

SUMMARY OF SURVEY FORM

ON FINANCE AND ACCOUNTING WORK AT PUBLIC HEALTH FACILITIES IN QUANG NGAI PROVINCE

NUMBER OF BALLOTS ISSUED: 25

NUMBER OF RECEIVED VOUCHERS: 25

A. About the financial management of the unit

1. Unit autonomy:

- Establishment: Yes: 0 (0%) ; No: 25 (100%)

- Finance: Partial: 18 (72%) ; Full: 0 (0%) ; 100% budget: 7

(18%)

2. Has the unit established internal spending regulations?

- Not yet built: 0 (0%)

- Built and implemented: 25 (100%)

3. What is the approximate percentage of the unit's revenue sources?

- From State budget (%): From 30% - 40%: 18 (72%) ; From 95% - 100 %: 7 (18%)

- From library fees, charges (%): From 3% - 27%: 25 (100%)

- From health insurance (%): From 45% - 50%: 17 (68%); 0%: 8 (32%)

- From aid and other sources (%): From 1% - 5%: 25 (100%)

4. Does the unit participate in joint ventures, associations or receive joint venture capital contributions to purchase equipment for the unit's service activities: Yes 3 (12%) ; No 22 (88%)

B. About the organization of accounting apparatus

5. Does the unit apply the Administrative Accounting Regime issued under Decision No. 19/2006/QD-BTC, Circular No. 185/2010? Yes: 25 (100%) ; No: 0 (0%).

6. Organizational model of the unit's accounting apparatus:

Concentrated: 25 (100%); Scattered: 0 (0%); Both concentrated and scattered: 0 (0%)

7. Accounting staff of the unit:

Accounting staff

Number

In there:

After University

University

College

Intermediate

Primary

Quantity

4-35: 25

(100%)

1: 1

1-16: 25

1-8: 25

1-11: 25

0:25

C. On the organization of accounting voucher system

8. In the accounting work of the unit, are there any economic transactions that do not require the preparation of documents or the unit creates documents by itself while the regime does not yet stipulate:

- No: 0 (0%) ;

- Yes: 25 (100%) ; If requested, please specify the documents that the unit has created itself: For preventive medicine centers ( Application for receiving vaccines, Daily payment list, Detailed declaration of fees and charges, Medicine receipt form); For public hospitals ( Advance payment form, Hospital fee payment form , List of inpatient medical examination and treatment costs, Detailed report on inpatient hospital fee collection, Detailed report on outpatient hospital fee collection, Duty time declaration form, List of payment for procedures and surgeries, etc.)

9. Is the accounting system of the unit prepared manually or on a computer? Among the documents used, are there any unreasonable documents that need to be revised and supplemented? Please cross (X) in the appropriate box below:

System of documents according to the regime	Handmade	On the machine	Not reasonable, need to be revised
I.	Labor and salary index
1.	Timesheet	25 (100%)		0 (0%)
2.	Overtime timesheet	3 (12%)		0 (0%)
3.	Overtime notice	3 (12%)		0 (0%)
4.	Salary payment table		25 (100%)	25 (100%)
5.	Additional income payment table		25 (100%)	25 (100%)
6.	Bonus payout table		25 (100%)	0 (0%)
7.	Allowance payment table		25 (100%)	0 (0%)
8.	Travel documents	25 (100%)		0 (0%)
9.	Overtime payment table		25 (100%)	0 (0%)
10.	Contract for assignment of work and products	0 (0%)	0 (0%)	0 (0%)
11.	Outsourcing payment table	0 (0%)	0 (0%)	0 (0%)
12.	Minutes of contract liquidation	0 (0%)	0 (0%)	0 (0%)
13.	List of deductions and payments according to wage		25 (100%)	0 (0%)
14.	Business trip payment statement	0 (0%)	0 (0%)	0 (0%)

15.

List of salaries and other income through personal accounts	0 (0%)	0 (0%)	0 (0%)
II.	Monetary index
1.	Receipt		25 (100%)	0 (0%)
2.	Payment voucher		25 (100%)	0 (0%)
3.	Advance payment request	25 (100%)		0 (0%)
4.	Advance payment slip	25 (100%)		0 (0%)
5.	Fund inventory report (For VND)	25 (100%)		0 (0%)
6.	Minutes of fund inventory (For foreign currency, gold, silver, precious metals, stones) precious)	0 (0%)	0 (0%)	0 (0%)
7.	Payment request	25 (100%)		0 (0%)
8.	Receipt of payment	25 (100%)		0 (0%)
9.	List of expenses for seminar and training attendees	0 (0%)	0 (0%)	0 (0%)
10.	Attendee Payment Schedule seminar, training	0 (0%)	0 (0%)	0 (0%)
11.	Payment proposal statement	0 (0%)	0 (0%)	0 (0%)
III.	Material index
1.	Warehouse receipt		25 (100%)	0 (0%)
2.	Warehouse delivery note		17 (68%)	0 (0%)
3.	Notice of damaged or lost tools and equipment	0 (0%)	0 (0%)	0 (0%)
4.	Minutes of inventory of materials, tools, products, goods	25 (100%)		0 (0%)
5.	Purchase list	0 (0%)	0 (0%)	0 (0%)
6.	Minutes of inspection of materials, tools, products, goods	25 (100%)		0 (0%)
7.	Delivery note for materials, labor, equipment, and supplies	0 (0%)	0 (0%)	0 (0%)
IV.	Fixed assets index
1.	Fixed Asset Delivery Minutes		25 (100%)	0 (0%)
2.	Minutes of liquidation of fixed assets		25 (100%)	0 (0%)
3.	Fixed Asset Revaluation Minutes	0 (0%)	0 (0%)	0 (0%)
4.	Fixed Asset Inventory Record	25 (100%)		0 (0%)
5.	Minutes of handover of completed major repair fixed assets	0 (0%)	0 (0%)	0 (0%)
6.	Fixed Asset Depreciation Table		25 (100%)	0 (0%)
7.	Fixed Asset Depreciation Calculation and Allocation	0 (0%)	0 (0%)	0 (0%)
V.	Accounting documents issued under other legal documents
1.	Ticket	0 (0%)	0 (0%)	0 (0%)

Certificate of Return of Aid Goods					Are not	3 (12%)	0 (0%)	0 (0%)
3.	Body paper return	receive	money	institute	support	Are not	0 (0%)	0 (0%)	0 (0%)
4.	List of documents			original send sponsor			0 (0%)	0 (0%)	0 (0%)
5.	Proposal to record revenue - money, aid goods			take note	budget expenditure		0 (0%)	0 (0%)	0 (0%)
6.	VAT invoice						25 (100%)		0 (0%)
7.	Regular sales invoice						7 (28%)		0 (0%)
8.	Internal delivery and delivery note						0 (0%)	0 (0%)	0 (0%)
9.	Warehouse delivery note for goods sent to agents						0 (0%)	0 (0%)	0 (0%)
10.	Retail Invoice (Used for cash register)						0 (0%)	0 (0%)	0 (0%)
11.	Purchase list of purchased goods no invoice						0 (0%)	0 (0%)	0 (0%)
12.	Certificate of sick leave with social insurance						25 (100%)		0 (0%)
13.	List of people receiving benefits sickness, maternity						25 (100%)		0 (0%)
14.	Budget withdrawal form by TM						25 (100%)		0 (0%)
15.	Budget withdrawal form by bank transfer						25 (100%)		0 (0%)
16.	Advance payment request						25 (100%)		0 (0%)
17.	Cash payment receipt						0 (0%)	0 (0%)	0 (0%)
18.	Payment receipt by bank transfer
19.	Check deposit sheet						0 (0%)	0 (0%)	0 (0%)
20.	Collection authorization						0 (0%)	0 (0%)	0 (0%)
21.	Payment authorization						25 (100%)		0 (0%)
22.	Investment withdrawal certificate			cashier			0 (0%)	0 (0%)	0 (0%)
23.	Investment withdrawal and transfer certificate money transfer, telegraphic transfer, certified check						0 (0%)	0 (0%)	0 (0%)
24.	Application for advance payment of investment capital						0 (0%)	0 (0%)	0 (0%)
25.	Cash payment receipt						0 (0%)	0 (0%)	0 (0%)
26.	Investment capital payment receipt by bank transfer						0 (0%)	0 (0%)	0 (0%)
27.	Investment capital receipt and expenditure record						0 (0%)	0 (0%)	0 (0%)

Additional documents that your unit uses ( please specify ) : For preventive medicine centers (Vaccine receipt request form , Daily payment list, Detailed declaration of fees and charges, Medicine receipt form); For public hospitals ( Advance payment form, Hospital fee payment form, List of inpatient medical examination and treatment costs, Detailed report on inpatient hospital fee collection, Detailed report on outpatient hospital fee collection, Duty time declaration form, List of payment for procedures and surgeries...) .

10. Does the unit open a register of signature samples of responsible persons such as cashiers, warehouse keepers, accountants, chief accountants, unit heads, etc.:

Yes: 0 (0%) ; No: 25 (100%)

11. Does the unit have a plan for creating, circulating and processing each type of accounting document: Yes: 0 (0%) ; No: 25 (100%)

12. Who conducts the inspection of accounting documents at the unit:

- Accountant in charge of administrative part: 0 (0%) ;

- Chief Accountant: 0 (0%) ;

- Both accountant and Chief Accountant: 25 (100%) .

13. Time to store accounting documents at the unit:

- For documents not directly used for bookkeeping: under 5 years: 0 (0%) ; from 5 years or more (10 years) : 20 (80%) ; For documents directly used for bookkeeping: under 10 years: 0 (0%) ; from 10 years or more (20 years) : 20 (80%)

- Permanent storage: 5 (20%)

D. On the organization of accounting system, accounting books and accounting forms

14. Accounting form applied at the unit:

- Journal Entry Form: 0 (0%)

- Form of accounting vouchers: 0 (0%)

- General Journal form (Using accounting software): 25 (100%)

- Computerized accounting: 0 (0%)

15. In the accounting work of the unit, the accounting of economic transactions arising according to the provisions of the regime:

- Yes: 15 (60%) ;

- No: 10 (40%) ; please specify: Joint venture activities, required bed services, vaccination services;...

16. The establishment of accounting accounts at the unit is based on the establishment of a unified set of account codes in the province's health sector to serve the processing, provision of information and application of accounting software:

- Yes: 0 (0%)

- No: 25 (100%)

17. Is the unit's detailed accounting system in accordance with the accounting regime? Please indicate your opinion by marking a cross (X) in the appropriate box below:

Detailed accounting system

Fit

Are not

Fit

Inappropriate content

Need to redesign (please specify)

Cash book	25(100%)		0 (0%)
2	Bank deposit book, KB	25(100%)		0 (0%)
3	Warehouse book (or warehouse card)	25(100%)		0(0%)
4	Detailed book of materials, tools, products	25(100%)		0(0%)
5	Detailed summary table of materials and equipment	0(0%)		0(0%)
6	Fixed Asset Book	25(100%)		0(0%)
7	Fixed Assets and Construction Equipment Tracking Book at the Place of Use	0(0%)		0(0%)
8	Accounts detail book	25(100%)		0(0%)
9	Budget tracking book	25(100%)		0(0%)
10	NKP Usage Log Book	25(100%)		0(0%)
11	Summary book of fund usage	25(100%)		0(0%)
12	Detailed ledger of receipts	25(100%)		0(0%)
13	Detailed activity ledger	25(100%)		0(0%)
14	Treasury advance payment tracking book	25(100%)		0(0%)
15	Revenue detail book	0(0%)		0(0%)
16	Production and business cost book	0(0%)		0(0%)
17	Prepaid Expense Tracking Book	0(0%)	0(0%)	0(0%)
18	Securities investment detail book contract	0(0%)	0(0%)	0(0%)
19	Project detail book	0(0%)	0(0%)	0(0%)
20	General management expense book	0(0%)	0(0%)	0(0%)
21	VAT tracking book	0(0%)	0(0%)	0(0%)
22	VAT refund detail book	0(0%)	0(0%)	0(0%)
23	VAT exemption and reduction detail book	0(0%)	0(0%)	0(0%)
24	Prepaid Expense Tracking Book	0(0%)	0(0%)	0(0%)

Detailed accounting books that your unit uses ( please specify ) : For preventive medicine centers ( Vaccine management book ) ; For public hospitals ( Medical order summary book ) .

E. On the organization of accounting reporting system

18. Is the unit's financial reporting system in accordance with the accounting regime? Please indicate your opinion by marking (X) in the appropriate box below:

Reporting system	Fit	Not suitable	Inappropriate content needs to be redesigned (please specify) body)
1	Balance sheet	25 (100%)		0 (0%)
2	Summary of financial situation and financial settlement	25 (100%)		0 (0%)
3	Detailed report on expenses and settlement of expenses used	25 (100%)		0 (0%)
4	Detailed operating expense report	25 (100%)		0 (0%)
5	Detailed project cost report	0 (0%)		0 (0%)
6	Budget comparison table NS is provided in the form of estimates at the State Treasury.	25 (100%)		0 (0%)
7	Temporary situation comparison table Advance payment and provisional payment of budget funds at the State Treasury	25 (100%)		0 (0%)
8	Cash account balance reconciliation table send	25 (100%)		0 (0%)
9	Report on revenue and expenditure of career activities and production and business activities	25 (100%)		0 (0%)
10	Report on increase and decrease Fixed assets	25 (100%)		0 (0%)
11	Report on unused funds previous year's settled use carried over	25 (100%)		0 (0%)
12	Financial Statement	25 (100%)		0 (0%)

Additional reports that your unit prepares ( please specify ) : Final settlement of salary reform sources according to Decree 22/2011/ND-CP, Summary of implementation results of Decree 43 / CP, Summary of target program funding,...

19. The unit's financial statements are audited by:

- Internal audit of the unit: 25 (100%)

- Inspection by the competent authority: 25 (100%)

- Inspection by provincial inspection agency: 25 (100%)

- State audit agency inspection: 25 (100%)

20. Form of public disclosure of financial statements at the unit:

- Posting at the office: 0 (0%)

- Public on the unit's website: 0 (0%)

- Announced at the conference of civil servants: 25 (100%)

21. To provide management information to the unit's managers, do you think it is necessary to set up internal accounting reports:

- No: 22 (88%) ;