A representative of Thanh Phu Regional Health Center (Vinh Long province) sent a question to the Ministry of Finance, saying that after merging the General Hospital and Preventive Medicine Center since 2017, the unit has not yet set aside funds and the revenue and expenditure have not been according to the estimate.
Currently, it is in the stage of handing over the finances to the Vinh Long Department of Health. The unit requested the Ministry of Finance to guide how to rec allocate sources according to the provisions of Decree 60/2021/ND-CP, Decree 111/2025/ND-CP and the method of calculating salaries in public service prices to prepare an estimate for 2026.
Answer about setting aside funds: The Ministry of Finance said that the question did not provide enough information to answer specifically.
From 2017 to present, the autonomy mechanism at public service units has been adjusted according to Decree 43/2006/ND-CP (implemented until the end of 2022 according to Decree 116/NQ-CP dated September 5, 2022), Decree 60/2021/ND-CP (from 2023) and Guiding Circulars.
Accordingly, the setting of funds is only carried out when the unit is classified by the competent authority, given financial autonomy in each period and deducted at the end of the fiscal year, based on a larger revenue difference than regular expenditure.
Annual financial and settlement reports have been sent to management and financial agencies for implementation according to regulations. Therefore, the unit needs to base on each stage's regulations to handle the problem.
Regarding the 2026 budget, the Ministry of Finance proposes to study Circular 56/2025/TT-BTC dated June 25, 2025 on the development of the 2026 budget estimate and the 3-year financial and budget plan for 2026-2028; at the same time, refer to Article 12 of Circular 56/2022/TT-BTC dated September 16, 2022 to guide a number of contents on financial autonomy mechanisms, handling assets and finances when reorganizing and dissolving public service units, along with current regulations on budgeting for 2026.
