Budget Funding of Federal Health Care Institutions

This article is the first to analyze the breakdown of income and expenditures of federal health care institutions belonging to various government agencies, in particular the federal clinics under the control of the Ministry of Public Health of Russia. It discusses possibilities of using the existing system of statistical and financial reporting to quantitatively evaluate the efficiency of budget funding of federal health care institutions. Institutional characteristics of the mechanism by which federal clinics are funded, including recent attempts to change it, are analyzed in detail. It is shown that the current mechanism provides for multi-level funding of the operation of federal clinics, perpetuates cost-based management, and is incompatible with the requirements of efficient use of resources. Recommendations are made for changing the budgeting procedure for funding of federal health care institutions' clinical activity.