Payment Procedure, Cash Withdrawal Through State Treasury (Applicable to Payment Accountants)

Subject of Responsibility

Flowchart guide

Forms, Documents, Certificates

Implementation and control content

1

Accountant

Receive payment and cash withdrawal

- Students purchasing goods, materials, drugs, chemicals in the bid:

- Regular spending

- HS purchases fixed assets, medical equipment

- Students pay and withdraw cash from sponsorships

- HS payment for construction and repair of infrastructure

- Students pay personal expenses for staff

- Accountants control specific records in detail: Quantity, content of documents, stamps, signatures are reasonable, valid, and complete according to the attached appendix.

- Financial invoice is clear, not blurred, not torn.

- Track the progress of specific payment records: Date received, Date paid for editing, date transferred to treasury or bank, UNC date.

- In case the payment document is returned for correction or completion, the accountant must clearly state the reason on the file progress tracking form (Form 01).

Subject of Responsibility

Flowchart guide

Forms, Documents, Certificates

Implementation and control content

3

Accountant

Make payment

- Request for commitment to spend state budget

- State budget withdrawal paper

- Advance payment request

- Payment receipt

- Payment authorization

- Payment/advance statement

- Before payment, the accountant checks the advance balance (if any).

- For state budget expenditures >= 200,000,000 VND, the accountant must commit to spending within 10 days from the date of signing the contract.

- Based on the fully checked payment documents, the accountant will record the accounting books and create a payment voucher (UNC) based on:

+Administrative accounting regime (Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance)

+ Pursuant to Decree 11/2020/ND-CP dated

January 20, 2020.

+ Based on the State budget table of contents according to the supplementary and revised version

change TT192/2014/TT-

BTC December 12, 2014

Subject of Responsibility

Flowchart guide

Forms, Documents, Certificates

Implementation and control content

of the Ministry of Finance in 2015

+ For expenditures from the hospital's counterpart funds, KT shall additionally base on the Internal Spending Regulations.

of the Hospital.

4

Chief Accountant, Hospital Director

Browse

- Set of payment request documents

- Accountant prepares 02 UNC, 02 payment statements for approval by the accounting department head

Hospital Director Signed

approve, stamp

5

Accountant

Transfer payment documents

- 02 UNC

- 01 Advance payment statement

Separate documents to bring to the treasury including: 2 UNC + 1 payment statement.

+ If payment records

< 50 million: No documents required

+ If payment records

>50 million:

 Goods imported into warehouse: Bid winning decision, original contract delivered only once; Acceptance report, price determination table

workload value

Subject of Responsibility

Flowchart guide

Forms, Documents, Certificates

Implementation and control content

Completed (Form 08a Decree 11/2020)

 Retail goods: Decision, contract, acceptance and liquidation minutes.

 Payment of personal amounts: Payment table for beneficiaries (Form 09 Decree 11/2020)

-Remaining documents are kept at the unit.

- Record the date of sending documents to the State Treasury

- Hand over to the transaction accountant at the treasury

- Go to the treasury every day to get back 1 copy of the paid UNC and accumulate it.

into the book to control.

6

Accountant

Transfer personal payment documents to the bank

- 01 payment table for beneficiaries

- After 1-3 days of transferring documents to the State Treasury, the accountant returns to the State Treasury to receive the list.

payment for

Subject of Responsibility

Flowchart guide

Forms, Documents, Certificates

Implementation and control content

The beneficiary has full seal and signature of the State Treasury and transfers the salary payment to the intermediary bank for employees.

- Completion time

Payment: 20-25 days

6

Accounting

Reconcile account books

- Reconciliation of State Treasury account books

- Print books of all types of accounts and compare with the State Treasury

- Reconcile deposit account books monthly, Reconcile State budget account books quarterly. Print the book for signing and transfer 4 copies to the treasury. Take back 2 copies after the Treasury signs.

stamp

End

Accountant

Save profile

- 01 UNC

- Payment

- The accountant keeps all payment records together with the corresponding UNC and closes the book to hand over to the general accountant before the 15th.

of the month

Object

Responsibility

Flowchart guide

Form,

Documents, Certificates

Job description and requirements

1

Accountant

Receive payment and cash withdrawal

-HS spends and withdraws cash related to funding sources through the Bank:

+ Payment request or proposal

+ Original invoice, train or bus ticket stub

+ Notice of receipt

+ Sponsorship contract

+ Expense estimate

- Accountants check the details of the file items as required.

- Financial invoice must be clear, not blurred, not torn, only accept payment by bank transfer with invoice >= 5,000,000 VND

- Track the progress of specific payment records: Date received, Date paid for editing, date transferred to treasury or bank, UNC date.

- In case payment documents are returned for editing and completion, the accountant must clearly state the reason on the file progress tracking form (Form 01).

Subject of Responsibility

duty

Flowchart guide

Forms, Documents,

Document

Job description and requirements

3

Accountant

Make payment

- 02UNC (Bank issued form)

- 02 Cash withdrawal forms (Bank issued form)

- Accountants control specific records in detail: Payment proposal or request approved by the director. Sponsorship contract, bank credit report on sponsorship amount. Reconcile expenditure items in detailed budget.

- Before payment, the accountant checks the advance balance (if any).

- Based on the fully checked payment documents, the accountant will record the accounting books and create a payment voucher (UNC) based on:

+Administrative accounting regime (Circular No. 107/2017/TT-BTC

October 10, 2017 of the Ministry of Finance)

+ Based on the internal spending regulations of the Hospital

Subject of Responsibility

duty

Flowchart guide

Forms, Documents,

Document

Job description and requirements

4

Head of Accounting Department, Director of Hospital

Browse

- Set of payment request documents

- Accountant creates 02 UNC/Cash withdrawal slips,

02 payment statements submitted to the accounting department head for approval

Hospital Director Signed

approve, stamp

5

Accountant

Transfer documents to the bank

- 02 UNC

- Separate documents to bring to the bank including: 2 UNC + 1 payment statement

- The accountant counts the total amount, balances the accounts at the treasury, the amounts to be paid next month and makes a money transfer order from the bank to the account at the treasury.

- Always update and monitor new information changes to report to leaders.

religion

5

Accountant

Reconcile deposit account book

- Bank sub-ledger

- Get the sub-ledger once every 5 days, proceed to account for hospital fees paid by patients via Pos and interest fees on the accounting software.