Ministry of Finance answers about revenue and expenditure of group 3 units

On August 3, 2026, the Ministry of Finance responded to the proposal of a regional Health Center belonging to group 3 according to Decree No. 60/2021/ND-CP on the use of medical examination and treatment revenue in 2026 to pay outstanding expenses of 2025.

According to reports, in 2025, due to insufficient revenue to cover expenses, the unit incurred some salary-related expenses such as surgery, procedures, on-call fees, and repairs and purchases of essential and urgent supplies to serve medical examination and treatment activities, but there was no source to pay.

Therefore, the accounting unit suspends these amounts on accounts 334 and 331 and requests the Ministry of Finance to guide whether to use the revenue from medical examination and treatment in 2026 to pay these amounts or not.

Answering the above content, the Ministry of Finance cited Clause 2, Article 28 of Decree No. 60/2021/ND-CP dated June 21, 2021 stipulating the financial autonomy mechanism of public non-business units.

According to regulations, multi-functional health centers are allowed to use revenue from medical examination and treatment services and other services, along with state budget funds allocated according to the provisions of Clause 1, Article 27 of the Decree to spend on the Center's activities.

The Ministry of Finance also cited Circular No. 56/2022/TT-BTC dated September 16, 2022, guiding a number of contents on the financial autonomy mechanism of public non-business units.

According to Article 12 of the Circular, every year when building a state budget estimate, public non-business units must prepare a budget revenue and expenditure estimate and service activities according to the provisions of the law on the state budget and Article 32 of Decree No. 60/2021/ND-CP.

For group 3 units, based on the implementation situation in the current year and the tasks of the planned year, the unit shall develop a plan on the quantity and volume of public non-business services and revenue and expenditure estimates to report to higher management agencies.

For revenue and expenditure estimates for providing non-state budget public service services and other service activities, public non-business units shall self-develop plans and revenue and expenditure estimates for performing tasks, and report to higher management agencies for monitoring, inspection and supervision.

In addition, Clause 6, Article 13 of Circular No. 56/2022/TT-BTC stipulates that higher-level management agencies do not assign revenue and expenditure estimates for non-state budget service activities.

Heads of public non-business units decide on revenue and expenditure estimates based on plans, regimes, standards, and spending norms prescribed by competent state agencies and internal spending regulations of the unit.

In addition, the Ministry of Finance cited point d, clause 2, Article 6 of Decree No. 347/2025/ND-CP dated December 29, 2025, regulating administrative procedures in the field of the State Treasury.

Accordingly, for revenue from medical examination and treatment services of public non-business units that self-ensure a part of regular expenditures (group 3 units), the State Treasury shall make payments or advances at the unit's request when the expenditure is in the estimate assigned by competent authorities and within the scope of the unit's account balance at the State Treasury.

Based on the above regulations, the Ministry of Finance affirms that there are no regulations on the use of revenue from medical examination and treatment activities of the following year to pay unpaid amounts of the previous year.

Payment is made according to Clause 6, Article 13 of Circular No. 56/2022/TT-BTC and Point d, Clause 2, Article 6 of Decree No. 347/2025/ND-CP, and must be within the scope of medical examination and treatment revenue of the unit.

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