Status of Special Account

1, National Health Insurance Business Special Account
The social environment surrounding the National Health Insurance system is changing dramatically. Extremely severe financial management due to structural problems such as an increase in medical expenses due to the advancement of medical technology, an aging population, a stagnant economy, and a change in employment patterns, such as an increase in the proportion of low-income employees joining Is followed. The national health insurance operation has been prefecturalized since FY2018, and the national health insurance operating expenses paid by each municipality and the standard tax rate are indicated by Hokkaido.

In order to determine the insurance tax rate with reference to the standard tax rate presented by Hokkaido, the municipalities will also consider the actual situation of income and household status in Niseko Town, and will also be based on the status of distributions and national health insurance accounting to be paid to the Koshi Wide Area Union. Judging comprehensively, this year we plan to raise the tax rate and the limit on the amount of support for the latter-stage elderly and payment for long-term care.
The total budget for the National Health Insurance Special Account for 2020 is 213 million yen, of which the Shiribeshi Regional Association contribution (installment) is 295.9 million yen.

In order to reduce the burden on the insured, 39.91 million yen will be transferred from the general account as a reduction in insurance premiums by the system, and 2.22 million yen will be withdrawn from the National Health Insurance Fund to balance the income and expenditure.
 
2, special medical care for seniors
The elder care system for the elderly, which began in 2008 due to the healthcare system reform, has passed 11 years. The funding for medical expenses is such that 50% is paid by public expenses (tax), 40% is paid by younger generations, and the remaining 10% is paid by seniors. The system sets the insurance rate every two years based on the trend of medical expenses.

The insurance premium rate from this year is planned to be an equal rate of 52,048 yen (per person), an income rate of 10.98%, and a limit of 640,000 yen.

The budget for the Special Account for Medical Care for the Elderly for 2020 is 59.2 million yen in total, of which 57.85 million yen will be paid to the Hokkaido Association of Medical Care for the Elderly. In order to reduce the burden on insured persons, 17.18 million yen will be used to reduce insurance premiums, and 3.76 million yen will be transferred from the general account to cover the association's common expenses and the town's independent administrative expenses, in order to balance income and expenditure.
 
3, special account for simple water supply business
The water supply business in Honmachi currently supplies water in one simple water supply district, one dedicated water supply district, and two drinking water supply facility districts. The penetration rate of water supply is 96.2% as of the end of March 2019.

This year, as in the past year, we will conduct appropriate raw water and purified water quality inspections, replace water meters based on the Measurement Law, renew water pipes in the Soga area, renew water pumps in the Kondo area, and decompress the city area. We will work on installing valves and gate valves and replacing filter materials in water treatment plants in the Miyata area. In addition, in the outsourcing business, we will carry out water pipe renewal implementation design work in the Soga district accompanying the water pipe renewal project as last year.

Overall project expenditures have increased by 116.7 million yen compared to the initial budget for 2019, to 298 million yen, due to a significant increase in facility renewal projects compared to last year.
In revenue, we utilize state subsidy and simple water supply business bond for drainage pipe renewal implementation design work. We record transfer of 42.82 million yen from general account and plan balance of income and expenditure.
 
4.Sewage business special account
The maintenance rate of sewerage in Honmachi at the end of March 2019 was 91.8% because the sewerage area was expanded in 2018, and the flushing rate is 96.7%.

Niseko Town The mechanical and electrical equipment of the sewerage management center will be renewed in the future, so we will formulate a sewerage stock management plan for renewal.

Overall expenditures for the project are 185 million yen, the same as the initial budget for 2019 A transfer of 134.11 million yen from the general account will be recorded to balance income and expenditure.
 
5.Agricultural settlement drainage business special account
The Konbu District Agricultural Community Sewerage Project, led by Rankoshi Town, began operation in September 2004. As of the end of March 2019, the flush toilet rate was 82.8%, and we will continue to work closely with Rankoshi Town to ensure proper maintenance and management.

Overall expenditures for the project have been reduced by 1.5 million yen compared to the initial budget for 2019 to 5.6 million yen, due to a decrease in facility and equipment construction costs. In terms of revenues, a transfer of 5.18 million yen from the general account will be recorded, aiming to balance income and expenditures.