Koshti CHI for budgetary install. Inquiry: What are budgetary expenses? Chi lie down to them get CHI
Territorial fund of obov'yazkovogo medical insurance(further - TFOMS) revealed the fact of a non-military difference by the budgetary establishment of the costs of obligatory medical insurance (further - ZMS) of the past year. How is the budgetary setting for the protection of health in the accounting form of the return of the costs of the ZMS (financial security code "7"), not for the purposes of the TFOMS? For which article of KOSGU, which code is the type of vitrate (KVR), should the operation be shown? What is the procedure for the introduction of vidatkiv, related to the payment of a fine?
Having looked at the food, we made such a visnovka:
Reimbursements from the TFOMS for the revealed facts of a non-cylinder voucher of the costs of the HMI can be reshaped in the guise of a constipation of repayments 303 05 "Resurrections from other payments to the budget."
Goiter, caused by the payment of bills, owing to the budget of the TFOMS, can be recovered from the blocking of the element of vitrat 853 "Payment of other payments" from the connection with the "KOSGU.Vtratami"
Coating the visnovka:
Vіdpovіdno to position federal law dated November 29, 2010 N 326-FZ "On obov'yazkove medical insurance for Russian Federation(hereinafter - Law N 326-FZ) and paragraph 130.2 of the Rules for obligatory medical insurance, approved by the order of the Ministry of Health and Social Development of the Russian Federation in 28.02.2011 N 158n, for an agreement on payment for medical assistance (hereinafter referred to as ZMS), medical organization:
- Pay a fine at the expense of 10% of the sum of a non-cylinder voucher;
- turn over to the budget of the territorial fund (further - TFOMS) fees, vikoristani for the purpose of recognition, for a period of 10 working days from the day the territorial fund submits a claim.
Незважаючи на наявність вимог щодо повернення до бюджету ТФОМС коштів, використаних за цільовим призначенням, нормативними правовими актами, що регламентують порядок ведення бухгалтерського обліку та формування бухгалтерської звітності організаціями держсектора, не встановлено детальний порядок повернення зазначених коштів, включаючи порядок відображення відповідних показників при формуванні бюджетним ( autonomous) establishing accounting records. The issue of a detailed order was brought to our attention that the TFOMS, being the administrator of income from penny taxes (fines) and other sums for cash collection, having ceased to be a body, as a function of a sovereign (municipal) official, established the function of a deputy. At any cost, the HMI should also be obtained not as a TFOMS, but as an insurance medical organizations(Law N 326-FZ). Відповідно, можливість і необхідність зіставлення показників повернутих до бюджету ТФОМС коштів ОМС при виявленні фактів використання їх не за цільовим призначенням, що відображаються у звітності бюджетних (автономних) установ, на відміну від операцій з повернення до доходу бюджету коштів субсидій, з показниками бюджетної звітності засновника .
Vidpovly, to the pushing of the gesture of the budgetary classifіkatyki federals, solidified to Minfіkhn Ukrainian 01.07.2013 N 65n (Dali - Vydazyvka N 65n), reach the dadannya of the Medic Latering, pushing the insured with the insurer in the framework Compulsory medical insurance) , apply for the article 130 "Income from the tax of paid services (rob) and compensation for vitrat" analytical group for the income of budgets and for "Income from the tax of paid services (rob)" KOSGU.
At the time of the manifestation of a non-cylinder stained glass of the cost of the HMS of the streaming fate, for the solemn rule, it is necessary to increase the increase in income from the payment of medical services by the "Chervone side" method (marvel, for example, the Ministry of Finance of Russia, dated 10/26/2012 N 02-046-02-06). In this situation, the fact of non-military spending by the budgetary establishment of the cost of the ZMS, given for the implementation of the territorial program of the ZMS of the past fate, was revealed. Vidpovіdno, vіdobrazhennya in the accounting appearance of the corrective records by the method of "Chervone Storno" brought up the financial result for the income of the in-line financial rock, formed at the borders of the activity from the costs of the ZMS.
Vrakhovuychi, scho directing the costs of the ZMS of the current fate for vikonanny goiter in front of the TFOMS for the return of the costs of the ZMS, vikoristani not for the full recognition of the past fate, but also for the payment of fines from the connection with the damage to the order of the VMS, so necіl'ove vitrachannya koshtіv ZMS flowing fate, financial security vykonannya zaznachenih goiter'yazan can buti koshti, otrimanі within the scope of duty, scho to bring income. For Vidsutsutnosti, the vimogi about the surgical operation of the Koshtinnya ZMS on a special Rakhunka, which is in the Teritarian organ of the Federal Treasury, the submarine of the submarine of the Russian Federation (munitoric observation) payment of penalties can be paid without intermediary for a special salary, on which the cats are insured in the form of work, which bring income.
Vitrati, pov'yazanі z vіdshkoduvannyam zbіtkіv, zapodіyanі vnaslіdok illegal and nezіlovogo vykoshtіv koshtіv tbudzhіv TFOMS, not directly cited in the description of any element of the type of type of articles (pіdstatkіv) KOSMU z Vkazіvok N 65n. Please note that they can be waived for the element of additional payments 853 "Payment of other payments" and "Other charges" of KOSGU as other payments not included to other codes of the budgetary classification.
In a situation with urahuvannyam, the position of p.p. 73, 131 Instructions, approved by the Ministry of Finance of Russia dated December 16, 2010 N 174n, the accounting form of the budget can be set to include the following accounting entries:
1. Debit 240120290 Credit 230305730
- raising the fence before the TFOMS for looking at the costs of the HMS, victories for the purpose of recognition, and bringing a fine to the accounts of the costs of bringing income from the work;
2. Debit 230305830 Credit 220111610, an increase in the off-balance sheet 18 (KVR 853, KOSGU 290) is displayed overnight, credited to the account 2201 11000
- Vіdbito pererahuvannya koshtіv z metoyu vikonannya goiter'yazan before TFOMS.
Informative preparation:
Legal consulting service expert GARANT
Suldyaykina Valentina
Yakosti vіdpovіdі control:
Reviewer of the Legal Consulting Service GARANT
Guard of the state civil service of the Russian Federation, 2nd class Shershnova Anna
Material of preparations on the basis of individual written consultations, given as part of the “Legal consulting” service.
Why did Russian insurance turn into chaos
The Federal Fund for Obligatory Medical Insurance stumbled at the center of the scandal: how the prosecutor's office charged, the fund spent the budget pennies on the purchase of apartments for its own ceramics, and paid the bills to the strong doctors. Why did Russian obov'yazkove medical insurance turn into chaos, sorting out "Vognik"
The prosecutor's plot is simple: it has been established that the Federal Fund for HMI actively spends budget pennies to improve the living minds of its practitioners. For example, Arbi Akhmatkhanov, the intercessor of the head of the fund management, took 11.5 million rubles for him. With whom, an official in power already has two apartments in the Arab Emirates with an area of 140 and 155.8 square meters, plus a large apartment near Moscow. Usy's fund has seen five (!) of its core workers 45 million rubles.
However, there is one more storehouse, which (for the time being?) is not involved in this right-protection plot: on the surface of a remarkable improvement in the life of the organization’s organization, which accumulates the health of the HMS, the borg doctors in the regions reach the unknown. A billion rubles - such a borg, for example, at the medical installations of the Altai Territory, at the Sverdlovsk Region, the creditor's collection of medicines is 600 million ...
Figures vary by territory, but the problem is typical. So, to understand the global picture, it is sensible to look at it in detail on some one butt. Experts suggested taking the Perm Territory as the basis for the analysis: the local "sores" are not just seen, they are actively spoofed, it is easier to assess the scale of the phenomenon.
Otzhe, let's read from the numbers. At the beginning of 2017, in the Perm Territory, the overburdening of medical organizations to their post-employees was close to a billion rubles (more than once - the sum is spent more). The election of the governor, it’s true, is trying to fix the situation (300 million rubles were paid to the clinics), but it’s not easy to rake up the heaps of the victims. It is impossible to say that the problem was not ignored - the federal Ministry of Health was right to push the leaves to Perm, in the middle of the past year Olga Kovtun, the Minister of Health of Perm, and Anton Bakhlikov, Director of the Territorial Fund of Obligation Medical Insurance, deprived their land. Ale, as the head of the Visonkomkom of the ONF of the Perm Territory Yevgen Simakin, "the Borg continue to mean that they grow unbearably." A whip is trailing behind the Borg: knowing about the troubles in the territory, the supply of medicines depends on the price of their products, laying risks in them, even if the stench pays real pennies, it’s impossible. Otzhe, new borg guaranteed. "I've been at a lot of liquor stores," Evgen Simakin said, "there are signatures: Sidorov, Grigor'ev, Popova... That's why people bathe faces themselves. The safety system doesn't work."
What is the link between the deplorable camp of medicine in the regions and the unruliness of the health insurance fund? That straight up.
238 billion on intestinal vitrati
The system of obov'yazkovogo medical insurance appeared in Russia on the cob of the 90s as a baked dream in the minds of the collapse of the budget. There were no pennies, and robot sellers were punished for paying for fixing hundreds of dollars from the income of their recruiters. "The compulsory medical insurance system looked like a temporal dream," explains Yuri Komarov, creator of the NDI in the system of the Ministry of Health of the Russian Federation for management and economic problems. Prote, as you can see, there is nothing more fast, lower timchasov: according to the CHI without changes, although the country has risen from the knees, survived the garden rocks and again went to sleep with economic viklikami already new era. And since 2013, single-channel financing has been launched: HMI has become the main source of money for Russian health care.
The budget for the HMS fund is 1.7 trillion rubles (respectfully, the overall health care budget, including HMS, is 3 trillion rubles). Tsі pennies to pay leather from us - 5.1 vіdsotka per salary shomіsyatsa. The scheme was given in a prudent manner: the Federal Fund was reassigned funds to territorial funds, and they were given to medical insurance organizations. Remain, at your quarters, to redeem the pennies to the clinics - they gave some servants, they took them away. The principle is declared: "Money to follow the patient."
Everything would be nothing, but, as it were, the pennies would come from the expenses, moreover, they were chimalim. A part of the financial flow settles in the skin of the structures, like standing on the road to the rush of cats to the doctor. Another part goes to insurance companies in the form of sums of fines, as stinks are waived to doctors for inadequate medical assistance (from 15% to 25% of the prescribed). In 2015, roci, for example, only insurance medical organizations took 19200000000 rubles for their activity. And in a flash, for the tribute of Yuriy Komarov, from the budget of the HMS, on the way from the funds to the doctor, about 14 thousand dollars are paid. The first figure is virna - tse 238 billion (!).
Why should the Federal Fund (FFOMS), territorial (TFOMS) and insurance organizations pay for such a penny? The first two are occupied with the collection of insurance premiums, stink to follow the work of insurance medical organizations, the legislation on ZMS is ruled by the regions. It is the responsibility of the insurance medical organization to represent and protect the interests of patients, to control the quality of the given jubilation and to confirm for the new one, just like a medical installation, like giving services. For an idea, everything can create competition on the medical market that unsatisfactory growth. Nagori Pyramid - pan insurance. Insurance organizations and clinics compete for the right of yoga to exult, advocating it all the best. Indeed, all three blessings, how small it would be to give us ZMS - insurance medicine, competition and quality - are the leading rank on the paper. And in fact, medical marriages are multiplying everywhere and prospering pennies for the consumption of high-ranking residents of compulsory medical insurance.
Insurance yak sickness
"Insurance medical organizations do not override their main functions. Actually, their obligations are the management of risks of organizing medical assistance," explain at the Vishchiy school organization that management of health care (spіvrozmovnik "Vognik" will be spared).
Tobto the stench may be engaged in the organization of medical assistance and control over it. For an idea, as if only a person fell ill, she should call the insurance company, she would call for help, wait for hospitalization with this hospital, de є possibility of yoga at once to accept and є lіkar, which is ready to help itself with tієї problems, de pracânі є need. As soon as the doctor tells the patient to buy faces, he also calls his insurance company and asks. The insurer should be beaten, so that the patient was immediately given all the necessary help. The whole world calls insurance risk management. Tse those for which I establish medical insurance companies.
And what do we have? And in us, tsі organіzаtsії revise the services, even nadans, those who are written in the documents of the medical installations, z tim, which are designated in the standards of the Ministry of Health. To the extent of medical help, you can’t help a worthy centurion! I want the truth high equal It was said about the need to switch from the bureaucratic self to the insurance principle of the work of the HMI, the transition does not apply: insurance medical organizations (CMOs) do not bear responsibility for the insured person, as I pay them pennies.
Why do they stink? Nearly half of the damage, which are shown by insurance organizations, falls on ... incorrectly executed medical documentation (data from the Rakhunkov Chamber), 53 vіdsotka - on the order of the order that standards of medical assistance. Tse tsikavo: dosi not for all ailments establish standards. Later, come to the parties, which are being reconsidered, lie not in the form of objective parameters, but in the form of scrupulousness and ... fantasies during reverification. And it’s not uncommon that different insurance companies, reconsidering your own organizations, know how many “penalty positions” there are — creative is not accessible to the skin. The damage behind the key column for the population "availability of medical assistance" damage is the least visible - less than 0.1 vіdsotka. Reason zrozumila: tsya painful point of our health protection is simply not visible to insurance organizations - even if the stench works out of the already written history of illness. An ailment, a kind of check for hospitalization, I can’t be afraid.
The entire world of insurance medical organizations has NPOs. Only in us and in the USA are commercial, private companies. I, obviously, the stench of us in front of the clog at the booty. "My sovereign pennies are transferred to sovereign institutions through private commercial intermediaries! - Yury Komarov is beset. .The system works on self-creation, especially - in the greater part of the seriously ill, with trival or chronically leaking ailments, but it is also super-heal to the needs of the state and prosperity!"
"At a time, according to the law, we can change in total no more than 10 hundred years of medical assistance. It's ridiculous, - explains the president of the Interregional Union of Medical Insurers Dmitro Kuznetsov. - What is the insurance model? control, which we have, of adhering to a different principle - we evaluate those who leave the assembly line. We do not stop love, but we fight against this legacy. If we want to signify: the situation is gradually changing ... "
Zagal, for the tribute of Yuriy Komarov, from the budget of the HMS, the road from the funds to the doctor is reduced to about 14 hundred. The first figure is 238 billion
A change in the offensive: the reason for this was stunned that the Institute of Insurance Representatives had begun to set up. This is a person with an insurance company, so you can call that rose, that you are not in power at the splendour. The novelty is a miracle, but, unfortunately, it’s still a mimic character. For example, the Novosibirsk region has one (1) insurance representative serving 19,000 insurers, and the Ingosstrakh-M branch has 314,000 insured. Moscow is no better: one representative of Inostrakh-M serves 30,000 insured persons, and one person in the position in Spasky Gates - 370,000 people.
Although we want to be objective: in the current wild system of MHI, insurance organizations still win an important control function in a number of ways (examination of death, for example, or a real badly healthy patient), and smut - they are fighting with total additions to medical installations.
On the right, in the fact that, while trying to get more pennies, the likarni attribute inappropriate procedures to the sick, in the history of the sickness they are medical services, yakі nіhto without pressing. "Skin registration - ce pennies, - Yury Komarov explains, - so the medicine helps to survive." At the price, the insurers themselves, voicing their cost and independence: the very sanctions for postscripts to impose a greater part of the so-called fines for incorrectly executed documentation.
Let’s break down the miraculous system: likarni make money on postscripts, and insurance companies - on their influences. The power is in power, because the practice, which has developed, is to save the budget (on average, about 60 billion rubles are spent on the river SMO), and insurance organizations operate like a channel, for which pennies flow in two directions - to clinics for ailments and back to the budget through fines. Fine, fine. Especially for insurers - from whatever transaction they stink, they take profits.
Hand in hand
Experts, vtim, appoint: to create as an insurance medical organization they would like to establish real control over the level of assistance, it would be impossible. Even if the stench is less pishaki at the cіy grі on the miliardi - the system is over them, like the stink you can piss off.
Understandable. In the skin region - Territorial funds of obov'yazykovogo medical insurance. I - marvelous river - the stink does not lie in the Federal Fund. Їх the founder є sub'єkt of the Federation. The center, having donated pennies to the regions, did not bear any remuneration - neither for their stained glass, nor for the quality of medical assistance in the regions.
"It's not normal and at the same time a unique situation, - the organization of health care is respected at your school. - All budgetary federal funds - Pension Fund, Fund social insurance- practice in the regions without intermediary. But in the ZMS, everything is cunning: pennies from the Federal Fund, and funding for medical assistance in the regions - on the territorial funds of that regional government. As a result, if the region’s liquor closes and people go out on the streets, write leaves to Moscow, it will seem to the beast: vibachte, we sent pennies to the region, and that rose, as it were. And the region can always translate the arrows to the center: give pennies to the beast, they are not enough. And so offending parties nod one on one.
What about the dry surplus? And the axis is: for a penny of ZMS for such a layout, you can behave like a good deal. I turn around - whoever can.
At the skin subject of the governor's orders, a commission is being created for the formation of a territorial health insurance program. It includes representatives of the government of the region, members of the territorial fund of HMI, insurance companies, mortgages and professional medical practitioners. Tsya komіsіya (and not the market and not the choice of patients) rozpodіlyaє pennies of the Health Insurance Fund between the jubilant institutions. It is believed that collective action can ensure the fairness of whom it was given. But really, the commissions do not bear any remorse for their decision (moral crime). And the stench should be, as a rule, in this order: make sure what you have come up with, divide it into two streams. The first one is the name of the limit, the sum of the cost of the HMS, like the skin librarian is taken to the river (against the insurance principle "a penny to follow the patient"). Another potik spryamovuєtsya to pay services. And here the commanding word is "tariffs", so that the varity of nadanny tієї chi other medical services. As an idea, the tariffs can be formed on the basis of the cost of co-operation of medical services, so that at least they blow the jubilant pledge of vitrati. No one knows about the current situation in Russia with the real co-variety of medical services in the ZMS system. There is no single method for rozrahunka. "No one has seen, for example, an ultrasound scan, - it seems to the experts of "Vognik".
І tariffs and limits are set for different liquor mortgages in the majority of cases on the basis of special charges (so, in every case, the experts of "Vognik" declare). For example, a regional librarian with an authoritative head physician, who, before that, was a relative of the governor, takes away the left part, and regional and rural likarni - a critical limit, a minimum tariff, before that they have a small flow of patients. And as the head doctor of the rural medical clinic does not have a strong administrative authority, then he will be satisfied with these limits and tariffs, as he will be given to you. This is how the majestic Borgians appear, even if for a small number of patients, crying pennies go. The HMS system itself is based on grassroots medicine.
"De facto, in the same region, we can have a budgetary-spread system in the largest possible way," experts say, "there are ideal schemes for stealing pennies, ineffective stained glass." To sound harshly, as it were, to say otherwise, as great koshtos are divided into special distinctions, as clinics are divided into "ours" and "strangers". And as if "foreigners" work kindly, when requested by patients, and overstaying the limit, then it is necessary for them to "make a deal" about this increase, or to ask for help, to get paid for their work, or to go to the crowd. Otherwise, you don’t see it - even if you don’t have the right to entitle you to additional assistance with compulsory medical insurance, to impose a limit on the financing of deductions. "Own" mortgages, navit as if the stink is not required, they try to "master" the vision limits with additional additions.
We wonder how it works in our "model" for the analysis of the situation of the region - the Perm Territory. Yak z'yasuvala auditing reverification of the Control and Rakhunkovsky Chamber of the Perm Territory, during 2015, the year of the regional fund changed the tariffs for various medical installations as much as 11 times. Only in 2016, as a result of changes in the financing of polyclinics and basic medical assistance, the growth was reduced by 534 million rubles. In addition, 81 medical organizations (out of the last 102) had their income reduced due to additional tariff manipulations, and 21 organizations had an increase. "With whom the transfer of services and tariffs for medical services to dialysis has been expanded, in order to increase the income of medical organizations, in order to provide services to dialysis," - go to the head of the review. Why are they so generous with dialysis? It's simple: the service center in the region has a service company, with such rulers, as they stand firm in the region, the large minister of health protection of the region supported the informal blues.
Trying to get more pennies, likarni attribute non-essential procedures to the ailment, in the history of the ailment, medical services are announced, without having pressed anything
Insurance organizations in such a medical structure are simply "operators". Adzhe navit їhnya struggle with postscripts surrounded by special interests. "Within the framework of informal practices, the subject of the Federation will set limits for insurance medical organizations on fines," Vognik's specialists say. Anything more - you don’t work here.” Kolishnіy kerіvnik of the Perm Territorial Fund Bakhlikov wanted to establish a limit of fines for 30 hundred thousand in the case of overturned certificates, but he was besieged. Narazі vіn ocholyuє... Department of Health Protection of Sevastopol.
Depending on the plot of life. "A forester was brought to the village of Gayni," the head of the Viskonkom of the Permian ONF Yevgen Simakin told, "a tree fell on his leg and crushed the brush. The term amputation is needed. , to that life is nourished by that death. But you don’t take a penny of stench for the operation. Only through the court." But not all. The insurance medical organization can fine the rural doctors - even if it is a high-tech help, and beyond the standard they can apply less at the district hospital.
Trash mistse
"Today, in equal regions, a closed, self-sufficient, closed, non-competitive system of financing medical assistance has been formed, as if there is nothing good for insurance," - the Vognik expert says
What can you change? It's possible, it's possible. It is necessary to charge the federal Ministry of Health with the acknowledgment for the availability of medical assistance throughout the territory of the country, replacing the territorial funds of the HMS and the regional MOH with regional branches of the Federal Fund of the HMS and the federal Ministry of Health. Achieve, reach, overcome the insurance principle "pennies to follow the patient", including the practice of limits and other borders. Clarify the functions of insurance medical organizations, laying on them the responsibility for managing the risks of organizing medical assistance and supporting patients during the period of її nadannya. Dmitro Kuznetsov, President of the Inter-Regional Composite of Medical Insurance Companies, pogozhuetsya: "The insurance company can become an insurance organization.
Є th radical proposition. The head of the joint venture, Tetyana Golikova, for example, as a decision, propagated the liquidation of insurance medical organizations in a big way, transferring their functions to terfonds. But not all experts agree: "Yakby on the right was only in insurance organizations, they could be blown like fluff and on the right with a kіnts, - comments Evgen Gontmakher, intercessor of the director of scientific work of the Institute of Absolutely Light Economics and the whole system of people "Insurance organizations maintain a balanced balance in them. Without them, it's impossible to pretend to be on the verge of chaos. Giving the ailing like an official's boss is not safe on the right."
How to show the prosecutor's office, from which the material was spread, to deprive everything like that - it is also unsafe.
The share of Andriy Taranov, the front guard of the Federal Fund for HMI, and his intercessors, as a friendly company, violated the prison in 2009 rotation (the fund’s guards took from 4 to 9 years in prison for corruption), did not cope with the change - now autumn has come law enforcement officers. Maybe, like having shown a classic, you still need to correct it in the conservatory?
Money for everything
Details
How the HMS cats are split
For patients
Pervinna medical care, including prophylactic help, shvidka medical assistance(behind the veneer of sanitary and aviation evacuation), specialized medical assistance, including high-tech medical assistance, in such cases: oncology; ailments of the endocrine system; break up eating that broken exchange of speeches; ailments of the nervous system; blood diseases, hematopoietic organs; Okremі damage, scho zaluchayut іmunny mehanіzm; ailments of the eye and yoga of the adnexal apparatus; ailments of the ear and nipple-like bud; ailments of the circulatory system; ailments of the organs of the respiratory system; organ ailments etching; ailments of the sechostate system; ailments shkіri and pіdshkіrnoї klitkovini; ailments of the cystic-m'yazovoy system and successful tissue; traumas, otruєnnya that deyakі іnshі naslіdki vplivu zvnіshnіh causes; congenital anomalies (wadi development); deformation and chromosomal damage; vagіtnіst, canopy, pіslyapologii period and abortion; okremі stand, scho in children in the perinatal period.
How the likarni stained the koshti of the HMS
Payment of benefits and benefits on the payment of benefits - 70.7%
Supply of medicines and dressing supplies, medical instruments, reagents and chemicals, warehouses, chemical vessels and other material supplies - 15.2%
Cooking food products - 1.8%
Purchase of soft inventory - 0.1%
Payment for work (services) - 10%
Inquiry: What are budgetary expenses? Chi lie down to them Zasobi ZMS? Chi less income from paid services? It is impossible to understand from the Budget Code. ("Health Protection Manager", 2005, n 10)
"Health manager", 2005, N 10
Inquiry: What are budgetary expenses? Chi lie down to them Zasobi ZMS? Chi less income from paid services? It is impossible to understand from the Budget Code.
Note: Practice shows that the status of revenues of budgetary institutions, taking away from the system of ZMS and the type of paid services, calls for a lot of super money. With the appointment of a sucilna slut. In fact, the legislation has won different terms as a sign of paid services, and costs of HMS.
For example, the following terms are used in the Budget Code of the Russian Federation:
- "paid services(Article 42, 51 and in);
- "principal activity" (Art. 42 and іn.);
- "insha diyalnist, yak to bring income" (Art. 42 and in.);
- "Koshti, otrimani z with the help of extrabudgetary dzherel" (Article 161).
The situation is similar, obviously, it is impossible not to call out different readings.
Tim is no less, after all, you see every day budgetary expenses and expenses, if you want to get insured in the budget (pass through the treasury), then everything is essentially the same for the budget. Until the last days, the costs of the HMI (HMI fund - the state budgetary fund - div. Art. 6 of the Budget Code of the Russian Federation) come from the payment of paid services.
At the Instruction, which was given earlier, dated December 30, 1999. N 107n it was clearly understood that the money taken for the money of the budget-funded dzherel was divided into the following:
- Tsіlovі zasobi and free-of-charge nadkhodzhennya;
- Koshti, otrimanі vіd pіdpriєmnitskoї ї diyalnostі;
- koshti, what was needed before the time order was established;
- Costs, otrimani from state budget funds;
- Koshti in foreign currency.
For all recent changes, the new Instruction (Instruction from the budgetary form N 70n dated 26 April 2004) did not change the transfer of income from paid services and costs of ZMS to budgetary costs. Vіdpovіdno up to the Instruktsiї z budget oblіk vіdobrazhennya oprаcii pіd h vіdnya vіdnya budget oblіku by statutes vіdpovidno vіdpovidno vіdpovіdno pіdpovіdno pіdpovіdno pіdpovіdno pіdnіvnіv budzhetіvі oblіku. Rakhunka number The budgetary layout plan is composed of twenty-six categories. 18th category - code for the type of activity:
- budgetary activities - 1;
- pіdpriєmnitska that іnsha diyalnіst scho to bring income - 2;
- diyalnіst for rahunok tsіlovіh zabіv and gratuitous expenses - 3.
As for the cost of the ZMS specifically, then in paragraph 6 of the "Methodological instructions for the implementation of instructions from the budgetary form" approved by the Order of the Ministry of Finance of the Russian Federation on February 24, 2005. N 26n it is written that "costs, as otrimuyuyut set within the framework of the programs of obov'yazykovogo medical insurance in the form of insurance organizations, vobrazhayutsya in the budgetary form as a whole koshti establish and be insured according to the order established for koshtiv, ozhuvanykh vіd pіdpriєmnitskoї ї іhshchіdshіy" ".
Doctor of Economics, professor
F.N.KADIROV
Head Accountant of the Committee
protect your health
Petersburg
N.A. BOGDANOVA
10.2005
