Hospital expenses are signed and approved by the dean and the party secretary. According to the "Public Hospital Leaders' Term Target Responsibility Letter", after the hospital president and party secretary take office, the competent bureau (department) will sign a term target responsibility letter with them. The competent authority (department) may authorize the president and his administrative deputy to sign a letter of responsibility for the term objectives, but the expenditure of the hospital must be signed by the president and the party secretary * * * to ensure the legality and standardization of the financial management and decision-making of the hospital.