1. First, all illegal medical insurance funds will be transferred to the corresponding income account, and the illegal funds received will be returned to the medical insurance bureau through the "expense" account according to the relevant financial regulations.
2. Secondly, record the voucher number and voucher number of illegal payment returned to the medical insurance fund, and save the voucher in the financial archives room, and fully prepare and save the relevant information of illegal payment of medical insurance for inquiry.
3. Finally, the expenditure and entry of illegal funds should be accurately accounted for, and the entry should be filed in time to ensure the integrity and accuracy of financial work.