The current paper aims at analyzing the aspects related to the establishment of the development fund at a public hospital, within the terms of the existent legislation and to identify some legislative deficiencies which may result in economic-financial blocks. The legal basis of the establishment of the hospital development Fund (HDF) is represented by Law no. 95/2006, the Law on health reform, art.194, paragraph 1, and the manners of establishment and use are regulated by the Order of the Minister of Health no. 1043/2010, on the approval of the methodological Norms for the elaboration of the incomes and expense budget of the public hospital. The legal provision is valid for all the categories of hospitals, irrespective of the subordination range. The establishment of the development fund, having as calculation base the elements stipulated by law, represents a deficient legal provision, as it determines the hospital to imperatively reserve a part of the resources for the capital expenses - independent endowments, without taking into account the economic situation, respectively the eventual unpaid legal commitments of the previous year, reflected in the supplier accounts and the legal commitments. Undoubtedly, high-performance medical services, at the level of the exigencies of the 21st century, can be provided only with highperformance medical equipment, but the chronic sub-financing of the hospitals in Romania determines the financial management of the hospital to manage to the resources towards priority expenses, respectively salaries and utilities, the other expenses being subsequently provided depending on the available funds. The failure to pay the priority expenses of the system can result in financial blocks having as consequence the establishment of enforceable titles on the cash accounts of the hospital, or labor conflicts; that is why, the establishment of the development fund should be a strict coordinate of the management of the hospital, the only factor responsible for the guidance of the resources according to the priorities of the medical deed.
