Accounting For Deposits In The State Treasury Of Social Medical Insurance Institutions

The deposit in the Treasury accounts for the accounts of the medical insurance fund in the Treasury.

According to the stipulation of "budgetary management within the budget for employees' medical insurance fund, the medical insurance premium paid by the employing units and the employees, and the income earned in the process of raising and paying the medical insurance fund must be paid into the state treasury in full.

In the use of this subject, the large amount of medical insurance premiums paid by the employing units and the employees are directly credited to the "Treasury deposit" subject. The small sum of medical insurance premiums is collected by the medical insurance agency and credited to the "bank deposit income households" subject, and then pferred to the "Treasury deposit account" subject.

For the higher level subsidy income, the upper class income, the financial subsidy income, the interest income and other income of the bank deposit income, it is first credited to the "bank deposit income household" subject, and then pferred to the "Treasury deposit" subject.

Interest is not accounted for in the Treasury.

The medical insurance fund paid into the State Treasury should be pferred from the "Treasury deposit account" to the "fiscal account deposit" subject.

According to the regulations, the payment of medical insurance premium must be allocated through the deposit account in the Treasury to the special account of the fiscal account. The financial department will pfer the financial account deposit to the "bank deposit - expense household" of the social medical insurance institution on the basis of the budget of the social medical insurance institution. Before the payment is made, the social medical insurance institution shall do a good job in the registration of the deposit account in the Treasury and make timely reconciliation with the Treasury and the financial department.

The account of the debit bank, the number of credits, the number of credits, the debit balance represents the deposits in the Treasury, the "personal account medical fund income" and the "pferred income".

According to the budget allocation notice, when the financial department pfers the medical insurance fund from the State Treasury to the financial account, it will borrow the account of the "fiscal account deposit" according to the financial allocation voucher, and credit the "Treasury deposit" subject.

In April 3, 1995, according to the grant application of the social medical insurance agency, according to the financial department's notice of funds, the medical insurance fund was allocated 1 million 500 thousand yuan from the deposit in the Treasury. The amount has been appropriated to the financial account. According to the relevant voucher, the following accounting entry is issued: loan account: 1500000 savings account: 1500000 deposits in the Treasury.