Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of September 24, 2013 No. 02-05-11/39643

About reflection of receipts of the income of medical institutions for the provided medical care to insured citizens in system of compulsory medical insurance which is subject to payment for the account of means of compulsory medical insurance

Due to the arising questions of procedure for application of classification of transactions of the sector of public administration (the Section V of Instructions on procedure for application of budget classification of the Russian Federation for 2013 and for planning period of 2014 and 2015 approved by the order of the Ministry of Finance of the Russian Federation of 21.12.2012 No. 171n (further - Instructions)) regarding reflection of receipts of the income of medical institutions for the provided medical care to insured citizens in system of compulsory medical insurance which is subject to payment for the account of means of compulsory medical insurance, the Ministry of Finance of the Russian Federation reports the following.

Article 15 of the Federal Law of November 29, 2010 No. 326-FZ "About compulsory medical insurance in the Russian Federation" (further - the Law No. 326-FZ) the medical organization performs the activities in the sphere of compulsory medical insurance based on the contract for rendering and payment of medical care on compulsory medical insurance.

Rates for payment of medical care are established by the tariff agreement between executive body of the subject of the Russian Federation, the authorized supreme executive body of the government of the subject of the Russian Federation, territorial fund, medical insurance companies, medical professional non-profit organizations created according to article 76 of the Federal Law of November 21, 2011 No. 323-FZ "About bases of protection of public health in the Russian Federation" and labor unions of health workers or their associations (associations) included in structure of the commission created in the subject of the Russian Federation according to part 9 of article 36 of the Law No. 326-FZ.

According to provisions of the Section V of Instructions in 2013 the income of the public (municipal) autonomous and budgetary institutions of health care from rendering the medical services provided to insured persons in system of compulsory medical insurance is subject to reflection:

on condition of financial provision of delivery of health care, the subject payment for the account of means of the compulsory medical insurance made proceeding from complete covering of costs for rendering medical services by organization (complete rate) - under the article 130 "Income from Rendering Paid Services (Works)" of classification of transactions of the sector of public administration (further - KOSGU);

on condition of financial provision of delivery of health care, the subject payment for the account of means of the compulsory medical insurance made proceeding from partial covering of costs of organization for rendering medical services - under the article 180 "Other incomes" KOSGU.

It should be noted that according to Section V provisions "Classification of transactions of the sector of public administration the" of Instructions about procedure for application of budget classification of the Russian Federation approved by the order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n and applied in case of creation and execution of budgets of the budget system of the Russian Federation (further - Instructions No. 65n), the income from rendering the medical services provided to insured persons within the basic program of compulsory medical insurance is subject to reflection under article 130 KOSGU.

Reflection within article 180 KOSGU of receipts within the program of compulsory medical insurance is not provided by Instructions No. 65n.

A. M. Lavrov

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.