ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 28, 2021 No. 299

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. The paragraph the fourth Item 1 of the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219 "About approval of some regulatory legal acts on financial accounting in public sector", No. 85/28215, registered in the Ministry of Justice of Ukraine on January 16, 2016 to state in the following edition:

"Standard correspondence of sub-accounts of financial accounting for reflection of transactions on execution of the State Budget;".

3. In accordance with the established procedure to provide to department of methodology of financial accounting and normative ensuring auditor activities:

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

promulgation of this order.

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

5. To impose control of execution of this order on the deputy minister Vorobey S. I.

Approved by the Order of the Ministry of Finance of Ukraine of May 28, 2021 No. 299

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:

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

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

in the name of sub-account 3433 of sub-account 343 "Accounts of managers and receivers of means of the government budget of" account 34 "Of the account of managers and receivers of budgetary funds, other accounts for implementation of expenses" shall be replaced with words the words "on nation-wide expenses" "from nation-wide expenses";

"Other accounts of managers of budgetary funds and the account of other clients of" account 35 "Other accounts of managers of budgetary funds and the account of other clients" to add sub-account 355 with new sub-account 3559 "Accounts for transfer of means of advance payment";

in the class 6 "Obligations":

in account 60 "Long-term obligations":

sub-account 603 "Long-term obligations of the government budget" to add with new sub-accounts 6037 "Internal obligations on medium-term securities of the government budget" and 6038 "External obligations on medium-term securities of the government budget";

sub-account 604 "Long-term obligations of local budgets" to state in the following edition:

"604 Long-term obligations of local budgets

6041 Internal obligations according to long-term securities of local budgets

6042 External obligations according to long-term securities of local budgets

6043 The long-term domestic credits attracted in local budgets

6044 The long-term external credits attracted in local budgets

6045 Other long-term internal obligations of local budgets

6046 Other long-term external obligations of local budgets

6047 Internal obligations on medium-term securities of local budgets

6048 External obligations on medium-term securities of local budgets";

in account 61 "Current debt on the credits and loans":

"Current debt of the government budget on long-term obligations on the credits and loans" to state names of sub-accounts 6130 and 6131 of sub-account 613 in the following edition:

"6130 Current debt according to internal obligations on long-term (medium-term) securities of the government budget

6131 Current debt according to external obligations on long-term (medium-term) securities of the government budget";

in sub-account 614 "Current debt of local budgets on long-term obligations on the credits and loans":

add with new sub-account 6140 "Current debt according to internal obligations on long-term (medium-term) securities of local budgets";

to state the name of sub-account 6141 in the following edition:

"6141 Current debt according to external obligations on long-term (medium-term) securities of local budgets";

in account 64 "Other current obligations":

sub-account 6434 "Medium-term internal liabilities on securities of the government budget" and 6435 "Medium-term external liabilities on securities of the government budget" of sub-account 643 "Other current obligations of the government budget" to exclude;

sub-account 6443 "Medium-term liabilities on securities of local budgets" of sub-account 644 "Other current obligations of local budgets" to exclude;

sub-account 6711 "Long-term providing future expenses and payments", 6712 "The current providing future expenses and payments", 671 "Providing future expenses and payments" to exclude providing future expenses and payments of managers of budgetary funds of" account 67 ";

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 93 "The budgetary obligations of managers and receivers of budgetary funds, settlement documents which are not paid in":

in the name of sub-account 9333 of sub-account 933 "Budgetary obligations of managers and receivers of budgetary funds on means of the government budget" to exclude words of "accounting period";

in the name of sub-account 9343 of sub-account 934 "Budgetary obligations of managers and receivers of budgetary funds on means of local budgets" to exclude words of "accounting period";

sub-accounts 9742, 9743 sub-accounts 974 "Accounts for accounting of means of the state trust funds received" account 97 "Of the account for accounting of the means and calculations received" to state in the following edition:

"9742 Accounts for accounting of the means received by the state trust funds from higher bodies of the state trust funds

9743 The account for accounting of the means received by the state trust funds from subordinate bodies of the state trust funds";

sub-accounts 9852, 9853 sub-accounts 985 "Accounts for accounting of the other money transferred" account 98 "Of the account for accounting of the means transferred" to state in the following edition:

"9852 Accounts for accounting of the means transferred by the state trust funds to higher bodies of the state trust funds

9853 The account for accounting of the means transferred by the state trust funds to subordinate bodies of the state trust funds";

in class 0 "Off-balance accounts of managers of budgetary funds and the state trust funds":

to state account 04 "Unexpected assets" in the following edition:

"04 Contingent assets

041 Contingent assets of managers of budgetary funds

042 Contingent assets of the state trust funds

043 Temporarily transferred assets";

account 05 "The contingent obligations, guarantees and providing provided" to state in the following edition:

"05 Contingent obligations, guarantees and the providing provided

051 The guarantees and providing provided to managers of budgetary funds

052 The guarantees and providing provided to the state trust funds

053 Contingent obligations of managers of budgetary funds

054 Contingent obligations of the state trust funds

055 Providing managers of budgetary funds on payments to workers

056 Providing the state trust funds on payments".

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:

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

account 35 "Other accounts of managers of budgetary funds and account of other clients of" class 3 "Of means of budgets and managers of budgetary funds":

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

"3559" accounts for transfer of means of advance payment ".".

With respect thereto the twelfth - the nineteenth to consider paragraphs respectively paragraphs the thirteenth - the twentieth;

add after the paragraph of the twentieth with the new paragraph of the following content:

"On sub-account 3559 "Accounts for transfer of means of advance payment" it is recorded means of advance payment of the goods, works and services which are purchased for budgetary funds.";

in the class 6 "Obligations":

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