ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 9, 2019 No. 514

About approval of Changes in some regulatory legal acts on financial accounting in public sector

According to Article 56 of the Budget code of Ukraine, article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve Changes in some regulatory legal acts on financial accounting in public sector which are attached.

2. Make changes to the Standard correspondence of sub-accounts of financial accounting for reflection of transactions on budget implementation approved by the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219, registered in the Ministry of Justice of Ukraine on January 16, 2016 for No. 87/28217 (in edition of the order of the Ministry of Finance of Ukraine of May 10, 2018 No. 496), having been reworded as follows it which is applied.

3. Make changes to the Standard correspondence of sub-accounts of financial accounting for reflection of transactions on execution of the local budget approved by the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219, registered in the Ministry of Justice of Ukraine on January 16, 2016 for No. 88/28218 (in edition of the order of the Ministry of Finance of Ukraine of May 10, 2018 No. 496), having been reworded as follows it which is applied.

4. In accordance with the established procedure to provide to department of forecasting of budget receipts and methodology of financial accounting:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. This order becomes effective from the date of its official publication.

6. I reserve control of execution of this order.

Approved by the Order of the Ministry of Finance of Ukraine of December 9, 2019 No. 514

Changes in some regulatory legal acts on financial accounting in public sector

1. In the Chart of accounts of financial accounting in the public sector approved by the order of the Ministry of Finance of Ukraine of December 31, 2013 No. 1203, registered in the Ministry of Justice of Ukraine on January 25, 2014 for No. 161/24938 (with changes):

1) in the Section 1 "Balance sheet accounts":

in the class 2 "Financial assets":

in account 23 "Money on accounts":

sub-account 233 "Means on budget accounts" to add with new sub-account "2336 the Means of the government budget blocked on accounts in organizations of banks";

in sub-account 234 "Means on accounts of local budgets":

state sub-account 2346 in the following edition:

"2346 the Means of local budgets blocked on accounts in organizations of banks";

add with new sub-account 2347 "Accounts of local budgets in organizations of banks in national currency";

to add sub-account 275 "Other receivables on internal settlements" of account 27 "Receivables on internal settlements" with new sub-account 2752 "Receivables on internal settlements of bodies of Treasury";

in class 3 "Means of budgets and managers of budgetary funds":

in sub-account 355 "Other accounts of managers of budgetary funds and account of other clients of" account 35 "Other accounts of managers of budgetary funds and account of other clients":

to add the name of sub-account 3551 after the words "Other Accounts of Managers" with the words "and receivers";

to add the name of sub-account 3552 after the words "Deposit Accounts of Managers" with the words "and receivers";

in sub-account 375 "Technical and other transit accounts of bodies of Treasury" of account 37 "Accounts of bodies of Treasury":

to state the name of sub-account 3751 in the following edition:

"3751 Technical accounts of bodies of Treasury";

to state the name of sub-account 3754 in the following edition:

"3754 Internal transit account of payment system of Treasury";

add with new sub-account 3758 "The transit account for implementation of differentiations of the income of budgets";

"The accounts opened in system of electronic administration of taxes of" account 38 "Of the account, opened in system of electronic administration of taxes" to state sub-account 385 in the following edition:

"385" accounts opened in system of electronic administration of taxes

3851 Accounts on electronic administration of the value added tax

3852 Accounts on electronic administration of realization of fuel and ethyl alcohol

3853 The account for accounting of means of the budget grant to agricultural producers

3854 Accounts for accounting of means of additional financial support via the mechanism of surcharge of single fee on obligatory national social insurance";

in account 42 "Other calculations" of the class 4 "Calculations":

in sub-account 423 "Other calculations for means of the government budget":

state sub-account 4233 in the following edition:

"4233 Other calculations for budget funds on the accounts opened in banks in national currency";

add with new sub-accounts 4234 "Other calculations for budget funds on the accounts opened in banks in foreign currency" and 4235 "Other intrasystem calculations";

sub-account 424 "Other calculations for means of local budgets" to add with new sub-accounts 4243 "Other calculations for means of local budgets on the accounts opened in banks in national currency" and 4244 "Other calculations for means of local budgets on the accounts opened in banks in foreign currency";

in the class 7 "Income":

in account 75 "The income on not exchange transactions":

in sub-account 753 "The income on not exchange transactions of the government budget":

state sub-account 7532 in the following edition:

"7532 Non-tax receipts (except own receipts of budgetary institutions)";

add with new sub-account 7535 "Own receipts of budgetary institutions";

in sub-account 754 "The income on not exchange transactions of local budgets":

state sub-account 7542 in the following edition:

"7542 Non-tax receipts (except own receipts of budgetary institutions)";

add with new sub-account 7545 "Own receipts of budgetary institutions";

in account 76 "Contingent gains":

to add sub-account 763 "Contingent gains of the government budget" with new sub-account 7633 "Receipts in the government budget from account transactions in banks";

to add sub-account 764 "Contingent gains of local budgets" with new sub-account 7643 "Receipts in local budgets from account transactions in banks";

in account 86 "Conditional expenses" of the class 8 "Expenses":

to add sub-account 863 "Conditional expenses of the government budget" with new sub-account 8633 "Expenses of the government budget on transactions on the accounts in banks";

in sub-account 864 "Conditional expenses of local budgets":

to state the name of sub-account 8643 in the following edition:

"8643 Expenses of local budgets on transactions on accounts in banks";

add with new sub-account 8644 "Loan granting from the accounts opened in banks";

2) in the Section 2 "Off-balance Accounts":

in class 9 "Off-balance and managerial accounts of budgets and the state trust funds":

in account 92 "List indicators":

to state sub-account 922 "Indicators of list of return of the credits in the government budget" in the following edition:

"922 Indicators of list of return of the credits to the government budget

9221 The approved summary list of return of the credits to the government budget

9222 The approved list of return of the credits to the government budget

9223 Current summary list of return of the credits to the government budget

9224 Current list of return of the credits to the government budget

9225 The approved summary monthly list of return of the credits to the government budget

9227 Current summary monthly list of return of the credits to the government budget";

to state sub-account 928 "Indicators of list of return of the credits in local budgets" in the following edition:

"928 Indicators of list of return of the credits to local budgets

9281 The approved summary list of return of the credits to local budgets

9282 The approved list of return of the credits to local budgets

9283 Current summary list of return of the credits to local budgets

9284 Current list of return of the credits to local budgets

9285 The approved summary monthly list of return of the credits to local budgets

9287 Current summary monthly list of return of the credits to local budgets";

to add account 99 "Contra accounts to accounts of off-balance accounting" with new sub-accounts 993 "Contra accounts for active passive accounts of off-balance accounting", 9931 "Contra account for active passive accounts of off-balance accounting".

2. According to the procedure of application of the Chart of accounts of financial accounting in the public sector approved by the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219, registered in the Ministry of Justice of Ukraine on January 16, 2016 for No. 85/28215 (with changes):

1) in the Section I "Balance sheet accounts":

in the class 2 "Financial assets":

in account 23 "Money on accounts":

add after the paragraph of the fourteenth with the new paragraph the fifteenth the following content:

"2336" the means of the government budget blocked on accounts in organizations of banks" (2346 "The means of local budgets blocked on accounts in organizations of banks");".

With respect thereto the fifteenth - thirty third to consider paragraphs respectively paragraphs the sixteenth - the thirty fourth;

the sixteenth to state the paragraph in the following edition:

"2347" accounts of local budgets in organizations of banks in national currency ";";

add after the paragraph of the thirtieth with the new paragraph the thirty first the following content:

"On sub-accounts 2336 "The means of the government budget blocked on accounts in organizations of banks" (2346 "The means of local budgets blocked on accounts in organizations of banks") it is recorded means of the government (local) budget which are blocked on accounts in banks.".

With respect thereto the thirty first - the thirty fourth to consider paragraphs respectively paragraphs the thirty second - the thirty fifth;

in the paragraph the thirty second words and figures "On sub-accounts 2346" shall be replaced with words also in figures "On sub-accounts 2347";

in account 27 "Receivables on internal settlements":

add after the paragraph of the eighth with the new paragraph the ninth the following content:

"2752" receivables on internal settlements of bodies of Treasury ";".

With respect thereto the ninth - the thirteenth to consider paragraphs respectively paragraphs the tenth - the fourteenth;

add with the new paragraph of such content:

"On sub-account 2752 "Receivables on internal settlements of bodies of Treasury" it is recorded receivables amounts on internal settlements of bodies of Treasury which arose during transactions of management of the single treasurer account.";

in class 3 "Means of budgets and managers of budgetary funds":

in account 35 "Other accounts of managers of budgetary funds and the account of other clients" in paragraphs four, the fifth, twelfth, thirteenth ambassador of the word of "managers" to add with the words "and receivers";

in account 37 "Accounts of bodies of Treasury":

the fourth to state the paragraph in the following edition:

"3751" technical accounts of bodies of Treasury ";";

 to state the paragraph of the seventh in the following edition:

"3754" internal transit account of payment system of Treasury ";";

add with the new paragraph of such content:

"3758" transit account for implementation of differentiations of the income of budgets ".";

"The accounts opened in system of electronic administration of taxes" to state account 38 in the following edition:

"Account 38" of the account, opened in system of electronic administration of taxes"

Account 38 "The accounts opened in system of electronic administration of taxes" is intended for accounting and generalization of information on means which are paid by taxpayers and are considered in system of electronic administration and the budget grant.

On the credit of the account transfer of the amounts of taxes and means of the budget grant is reflected, on the debit their transfer is made.

Account 38 "The accounts opened in system of electronic administration of taxes" has such sub-accounts:

3851 of "Account on electronic administration of the value added tax";

3852 of "Account on electronic administration of realization of fuel and ethyl alcohol";

3853 "The account for accounting of means of the budget grant to agricultural producers";

3854 "Accounts for accounting of means of additional financial support via the mechanism of surcharge of single fee on obligatory national social insurance".

On sub-account 3851 "Accounts on electronic administration of the value added tax" it is recorded the movements of tax amounts on value added paid (return as excessively paid) payers (taxpayers).

On sub-account 3852 "Account on electronic administration of realization of fuel and ethyl alcohol" it is recorded movements of means of the excise tax which are paid by taxpayers and are considered in system of electronic administration of realization of fuel and ethyl alcohol.

On sub-account 3853 "The account for accounting of means of the budget grant to agricultural producers" is recorded means of the budget grant to agricultural producers.

On sub-account 3854 "Accounts for accounting of means of additional financial support through the mechanism of surcharge of single fee on obligatory national social insurance" it is recorded means of additional financial support to family farms via the surcharge mechanism for benefit of insured persons members / Chapters of family farm of single fee on obligatory national social insurance.";

 to state account 42 "Other calculations" of the class 4 "Calculations" in the following edition:

"Account 42" other calculations"

Account 42 "Other calculations" is intended for accounting and generalization of information on other calculations for means of the government (local) budget.

On the credit of the account the amounts of other calculations for means of the government (local) budget and the amount of the means received by other intrasystem calculations on the debit - the amounts of other calculations on condition of their accomplishment and the amount of the means transferred by other intrasystem calculations, and so forth are reflected.

Account 42 "Other calculations" has such sub-accounts:

4231 "Other calculations for budget funds" (4241 "Other calculations for means of local budgets");

4232 "Other calculations for execution of the State Budget" (4242 "Other calculations for execution of local budgets");

4233 "Other calculations for budget funds on the accounts opened in banks in national currency" (4243 "Other calculations for means of local budgets on the accounts opened in banks in national currency");

4234 "Other calculations for budget funds on the accounts opened in banks in foreign currency" (4244 "Other calculations for means of local budgets on the accounts opened in banks in foreign currency");

4235 "Other intrasystem calculations";

4251 "Intrasystem calculations for transactions in internal payment system of Treasury".

On sub-accounts 4231 "Other calculations for budget funds" (4241 "Other calculations for means of local budgets") it is recorded calculations for means of the government (local) budget.

On sub-accounts 4232 "Other calculations for execution of the State Budget" (4242 "Other calculations for execution of local budgets") it is recorded other calculations (the operations performed in foreign currency, etc.) in case of execution of the State Budget (local budgets).

On sub-accounts 4233 "Other calculations for budget funds on the accounts opened in banks in national currency" (4243 "Other calculations for means of local budgets on the accounts opened in jars in national currency") it is recorded calculations for means of the government budget (local budgets) on the accounts opened in banks in national currency.

On sub-accounts 4234 "Other calculations for budget funds on the accounts opened in banks in foreign currency" (4244 "Other calculations for means of local budgets on the accounts opened in jars in foreign currency") it is recorded calculations for means of the government budget (local budgets) on the accounts opened in banks in foreign currency.

On sub-account 4235 "Other intrasystem calculations" it is recorded other intrasystem calculations in system of the Public treasurer service of Ukraine (further - Treasury).

On sub-account 4251 "Intrasystem calculations for transactions in internal payment system of Treasury" it is recorded intrasystem calculations for transactions in internal payment system of Treasury.";

in the class 7 "Income":

in account 75 "The income on not exchange transactions":

the ninth to state the paragraph in the following edition:

"7532 (7542) "Non-tax receipts (except own receipts of budgetary institutions)";";

add after the paragraph of the eleventh with the new paragraph the twelfth the following content:

"7535 (7545) "Own receipts of budgetary institutions".".

With respect thereto the twelfth - the twenty first to consider paragraphs respectively paragraphs the thirteenth - the twenty second;

the nineteenth to state the paragraph in the following edition:

"On sub-accounts 7532 (7542) "Non-tax receipts (except own receipts of budgetary institutions)" it is recorded non-tax receipts of the government (local) budget, except for own receipts of budgetary institutions. Analytics are kept separately by each code of budget classification of the income.";

add with the new paragraph of such content:

"On sub-accounts 7535 (7545) "Own receipts of budgetary institutions" it is recorded own receipts of budgetary institutions of the government (local) budget. Analytics are kept by managers of budgetary funds separately by each code of budget classification of the income.";

in account 76 "Contingent gains":

add after the paragraph of the fifth with the new paragraph the sixth such content:

"7633" receipts in the government budget from account transactions in banks" (7643 "Receipts in local budgets from account transactions in banks");".

With respect thereto   to consider paragraphs of the sixth, seventh respectively paragraphs the seventh, eighth;

add with the new paragraph of such content:

"On sub-accounts 7633 "Receipts in the government budget from account transactions in banks" (7643 "Receipts in local budgets from account transactions in banks") it is recorded the means arriving in the government (local) budget from account transactions in banks.";

in account 86 "Conditional expenses" of the class 8 "Expenses":

add after the paragraph of the fifth with the new paragraph the sixth such content:

"8633" expenses of the government budget on transactions on accounts in banks" (8643 "Expenses of local budgets on transactions on accounts in banks");".

With respect thereto paragraphs of the sixth - to consider the ninth respectively paragraphs the seventh - the tenth;

to state the paragraph of the seventh in the following edition:

"8644" loan granting from the accounts opened in banks ".";

the tenth to state the paragraph in the following edition:

"On sub-accounts 8633 "Expenses of the government budget on transactions on the accounts in banks" (8643 "Expenses of local budgets on transactions on the accounts in banks") are considered expenses of the government (local) budget on transactions on accounts in banks.";

add with the new paragraph of such content:

"On sub-account 8644 "Loan granting from the accounts opened in banks" expenses of the local budget on transactions on loan granting from the accounts opened in banks are considered.";

2) in class 9 "Off-balance and managerial accounts of budgets and the state trust funds" of the Section II "Off-balance accounts":

in account 92 "List indicators":

the eleventh - the fourteenth to state paragraphs in the following edition:

"9221" approved summary list of return of the credits to the government budget";

9222 "The approved list of return of the credits to the government budget";

9223 "The current summary list of return of the credits in the government budget";

9224 "The current list of return of the credits in the government budget";";

after the paragraph of the fourteenth to add with new paragraphs the fifteenth, sixteenth the following content:

"9225" approved summary monthly list of return of the credits to the government budget";

9227 "The current summary monthly list of return of the credits in the government budget";".

With respect thereto the fifteenth - the ninety fourth to consider paragraphs respectively paragraphs the seventeenth - the ninety sixth;

the thirty ninth - to state paragraphs to the forty second in the following edition:

"9281" approved summary list of return of the credits to local budgets";

9282 "The approved list of return of the credits to local budgets";

9283 "The current summary list of return of the credits in local budgets";

9284 "The current list of return of the credits in local budgets";";

add after the paragraph of the forty second with new paragraphs the forty third, forty fourth the following content:

"9285" approved summary monthly list of return of the credits to local budgets";

9287 "The current summary monthly list of return of the credits in local budgets";".

With respect thereto forty third - the ninety sixth to consider paragraphs respectively paragraphs the forty fifth - the ninety eighth;

the sixty first - the sixty fourth to state paragraphs in the following edition:

"On sub-account 9221 "The approved summary list of return of the credits to the government budget" it is recorded indicators of the approved summary list of return of the credits to the government budget taking into account changes. On the debit of sub-account indicators of the approved summary list of return of the credits to the government budget taking into account changes are reflected. Within year changes (increase in the approved summary list of return of the credits to the government budget) can be made. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the approved summary list of return of the credits to the government budget towards reduction.

On sub-account 9222 "The approved list of return of the credits to the government budget" it is recorded indicators of the approved list of return of the credits to the government budget taking into account changes. On the debit of sub-account the amounts of the approved list of return of the credits to the government budget taking into account changes are reflected. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the approved list of return of the credits to the government budget.

On sub-account 9223 "The current summary list of return of the credits in the government budget" it is recorded indicators of the current summary list of return of the credits to the government budget taking into account changes. On the debit of sub-account the amounts of the current summary list of return of the credits of the government budget taking into account changes are reflected. Within year changes can be made (increases current summary return of the credits of list to the government budget). On the sub-account credit within year reflection of the amounts is not performed, except for modification of the current summary list of return of the credits of the government budget towards reduction.

On sub-account 9224 "The current list of return of the credits in the government budget" it is recorded indicators of the return of the credits to the government budget flowing lists taking into account changes. On the debit of sub-account the amounts of the current list of return of the credits of the government budget taking into account changes are reflected. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the current list of return of the credits of the government budget.";

add after the paragraph of the sixty fourth with new paragraphs the sixty fifth, sixty sixth the following content:

"On sub-account 9225 "The approved summary monthly list of return of the credits to the government budget" it is recorded indicators of the approved summary monthly list of return of the credits to the government budget taking into account changes. On the debit of sub-account the amounts of the approved summary monthly list of return of the credits to the government budget taking into account changes are reflected. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the approved summary monthly list of return of the credits to the government budget.

On sub-account 9227 "The current summary monthly list of return of the credits in the government budget" it is recorded indicators of the current summary monthly list of return of the credits to the government budget taking into account changes. On the debit of sub-account the amounts of the current summary monthly list of return of the credits of the government budget taking into account changes are reflected. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the current summary monthly list of return of the credits of the government budget.".

With respect thereto the sixty fifth - the ninety eighth to consider paragraphs respectively paragraphs the sixty seventh - the 100-th;

the eighty ninth - to state paragraphs to the ninety second in the following edition:

"On sub-account 9281 "The approved summary list of return of the credits to local budgets" it is recorded indicators of the approved summary list of return of the credits to local budgets taking into account changes. On the debit of sub-account indicators of the approved summary list of return of the credits to local budgets taking into account changes are reflected. Within year changes (increase in the approved summary list of return of the credits to local budgets) can be made. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the approved summary list of return of the credits to local budgets towards reduction.

On sub-account 9282 "The approved list of return of the credits to local budgets" it is recorded the approved list of return of the credits to local budgets taking into account changes. On the debit of sub-account the amounts of the approved list of return of the credits to local budgets taking into account changes are reflected. Within year changes (increase in the approved list of return of the credits to local budgets) can be made. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the approved list of return of the credits to local budgets towards reduction.

On sub-account 9283 "The current summary list of return of the credits in local budgets" it is recorded indicators of the current summary list of return of the credits to local budgets taking into account changes. On the debit of sub-account the amounts of the current summary list of return of the credits of local budgets taking into account changes are reflected. Within year changes (increase in the current summary list of return of the credits to local budgets) can be made. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the current summary list of return of the credits of local budgets towards reduction.

On sub-account 9284 "The current list of return of the credits in local budgets" it is recorded indicators of the current list of return of the credits to local budgets taking into account changes. On the debit of sub-account the amounts of the current list of return of the credits of local budgets taking into account changes are reflected. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the current list of return of the credits of local budgets.";

add after the paragraph of the ninety second with new paragraphs the ninety third, ninety fourth the following content:

"On sub-account 9285 "The approved summary monthly list of return of the credits to local budgets" it is recorded indicators of the approved summary monthly list of return of the credits to local budgets taking into account changes. On the debit of sub-account the amounts of the approved summary monthly list of return of the credits to local budgets taking into account changes are reflected. On the sub-account credit within year reflection of the amounts is not performed, except for modification of the approved summary monthly list of return of the credits to local budgets.

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