Analysis of the financial sustainability of the Sofia Municipal Diagnostic and Consultation Centrеs with the highest number of General Practitioners

General Medicine, 2025, 27(6), 15-21.

M. Djuglarska

Faculty of Public Health “Prof. Tzecomir Vodenitcharov, MD, DSc”, Medical University ‒ Sofia

Abstract. Public attention has been shifted from the financial difficulties of municipal Diagnostic and Consultative Centers (DCCs) to the more frequently discussed and studied issues of municipal hospitals. The study aims to determine whether the Sofia municipal DCCs with the highest number of general practitioners are financially sustainable for the period 2019-2023, and to outline the financial support provided to them by the principal – the Sofia Municipality. The analysis included the publicly available annual financial statements and decisions made by the Sofia Municipal Council related to the subject. The summarized results show the financial independence of the studied DCCs from creditors. Seven of these centers demonstrate good prospects for financing their long-term assets. Only five DCCs possess their own working capital for investing in their current activities and exhibited high liquidity during the analyzed period. Two others are experiencing temporary difficulties, whereas the remaining two show financial instability. The role of the principal is crucial for maintaining the financial sustainability of the DCCs, which are municipal property. In conclusion, the hypothesis that the intensified primary level of medical care supports the financial sustainability of the studied DCCs is rejected.

Key words: financially sustainable, Diagnostic and Consultive Centres, general practitioners, principal

Address for correspondence: Ch. assistant Miroslava Juglarska, DM, e-mail: m.djuglarska@foz.mu-sofia.bg, e-mail: m.djuglarska@foz.mu-sofia.bg