RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 30, 2024 No. 84

About procedure for conducting financial accounting of execution of local budgets

Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for conducting financial accounting of execution of local budgets it (is applied).

2. This resolution becomes effective since January 1, 2026.

 

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2024 No. 84

The instruction about procedure for conducting financial accounting of execution of local budgets

Chapter 1. General provisions

1. This Instruction establishes procedure for conducting financial accounting of execution of local budgets in local financial bodies, public institutions for ensuring activities of the state-financed organizations created according to the Presidential decree of the Republic of Belarus of December 23, 2019 No. 475 "About ensuring activities of state-financed organizations" (further – the centers).

Financial accounting of execution of local budgets of regional and basic levels is performed by local financial bodies, primary level – the centers.

2. Execution of local budgets is performed based on decisions of local councils of deputies on the budget for the next financial year according to budget list of local budgets.

All considered transactions on execution of the local budget are reflected accounting entries according to the procedure, the provided this Instruction, the Instruction about procedure for execution of local budgets on the income approved by the resolution of the Ministry of Finance of the Republic of Belarus and Board of National Bank of the Republic of Belarus on December 23, 2005 No. 159/176, the Instruction about procedure for the organization and implementation of treasurer execution of budgets for expenses and accounting of extrabudgetary funds on the single treasurer account approved by the resolution of the Ministry of Finance of the Republic of Belarus of July 27, 2011 No. 63, in the corresponding accounting forms on the basis:

budget list;

certificates of change of budget list (budget estimate);

notifications on change of interbudget transfers;

orders on money transfer from the current account;

certificates of the income;

notifications on adjustment of the income;

sheets, statements about the made account transactions on accounting of means of the relevant budget and appendices to them;

notices on the made offsets;

conclusions of local financial body, executive and administrative organ of primary territorial level about offsetting (return) of payments;

requests, conclusions of tax authority about offsetting (return) of payments;

sheets of the amounts of the regulating income which is subject to budget contribution of different levels.

The arrived source accounting documents are checked as in form (availability of all details and signatures of responsible persons), and on content (legality of transactions, correctness of calculations) then are drawn up by the memorial order according to the applied form of financial accounting established in accounting policy of local financial body, center.

Chapter 2. Procedure for the organization of financial accounting

3. Financial accounting of execution of local budgets is performed in the automated system of financial calculations (further – ASFR).

Processing of accounting documentation, creation of output forms are made with use of ASFR.

4. Financial accounting of transactions on execution of local budgets is kept in the following accounting forms:

the ledger in form according to appendix 1;

the book of accounting of budget receipts in form according to appendix 2;

the sheet of calculations for the obscure receipts in form according to appendix 3;

the accounting card of receivers of budgetary funds and cash expenses (the summary sheet) in form according to appendix 4;

the accounting card of sources of financing of deficit (surplus use) of the budget for form according to appendix 5;

the accounting card of the added and paid interests and penalty fee for use of the raised funds in form according to appendix 6;

the sheet of cash expenses under the budget for form according to appendix 7;

the book (card) of accounting of calculations for interbudget transfers in form according to appendix 8;

the turnover sheet in form according to appendix 9;

mnogografny card in form according to appendix 10.

5. In the ledger chronological and systematic records on accounts of the third procedure for financial accounting of execution of the local budget are reflected.

When opening the ledger the current financial year in the first line the amounts of account balances of financial accounting of execution of the local budget after closing of accounts of financial accounting of execution of the local budget for accounting financial year register.

Remaining balance for the beginning of month on accounts of the third procedure for financial accounting of execution of the local budget shall correspond to entries in registers of analytics for the corresponding period.

In the ledger the general result of turnovers in month is counted and debit or credit balances for the beginning of the next month are removed on all accounts. At the same time the amount of turnovers in month, and also the amount of remaining balance for the beginning of the next month on the debit of all accounts shall be equal to the amount of turnovers or remaining balance on the credit of all accounts. The amount of turnovers in month on all accounts both on the debit, and on the credit shall be equal to result according to the column "Amount of All".

6. In the book of accounting of budget receipts the income which arrived in the local budget, grouped in codes of the classification of budget receipts established in appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus" is reflected.

In local budgets where assignments of the separate income according to the approved standard rates are made, account of the income is kept also by assignments.

The book of accounting of budget receipts is created in local financial body based on the sheet about the made transactions on payments in the local budget, in the center – based on the statement about the made account transactions on accounting of the means of the relevant budget of primary level received from territorial authority of the State Treasury.

7. In the sheet of calculations for the obscure receipts the amounts on which there are no bases for reference them to the income (receipts) of this budget or on recovery of expenses, but enlisted on the corresponding current (settlement) bank accounts on accounting of means of the local budget are reflected.

The sheet of calculations for the obscure receipts is created in territorial authority of the State Treasury and daily unloaded in local financial body, the center.

On reporting date the remaining balance according to the sheet of calculations for the obscure receipts shall be equal to zero.

8. The accounting card of receivers of budgetary funds and cash expenses (the summary sheet) is created by the relevant structural division of local financial body, the center:

column 3-7 – based on budget list and certificates of change of budget list (budget estimate);

column 8 – based on payment documents on transfer of budgetary funds and other documents for provision of budgetary funds. Return of budgetary funds from receivers registers in this column with the sign "minus";

column 9 – based on reports of receivers of budgetary funds on the made cash expenses in month.

By transfer of expenses from one budget for other budgets of the amount of the transferred expenses register in financing on the account of the corresponding receiver of budgetary funds with the sign "minus" according to columns 8 and 9. At the same time to the receiver of budgetary funds assignments in the amount of annual assignments decrease.

Expense amounts, transferred in the current year from other budgets to financing for this budget, are reflected on the account of the corresponding receiver of budgetary funds on columns 8 and 9 with the sign "plus". At the same time on the receiver of budgetary funds assignments in the amount of annual assignments increase.

9. In the accounting card of sources of financing of deficit (surplus use) of the budget information on each type of borrowing by creditors with indication of borrowing terms is reflected.

10. In the accounting card of the added and paid interests and penalty fee for use of the raised funds the added and paid interests and penalty fee are reflected.

11. The sheet of cash expenses under the budget is created according to the classification of expenses of the budget established in appendices 2-6 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208.

12. In the book (card) of accounting of calculations for interbudget transfers of account transaction 75 "The means transferred and received" are reflected in the amounts of annual assignments with allocation in columns 5 and 6 of the amounts relating to the current quarter on account 65 "Mutual calculations of budgets of different levels" – in the amounts of annual calculations with allocation in columns 8-11 and 13-16 of the amounts relating to quarterly calculations, and in columns 19 and 20 – remaining balance of the unfinished calculations relating to quarterly calculations.

The local financial body, the center keeps separate account by the mutual calculations and means received (transferred) according to grants, subventions and other interbudget transfers. On each type of mutual calculations for the means received (transferred) in the book separate pages are taken away or separate cards are conducted.

Upon termination of month on all accounts of financial accounting of execution of the local budget turnovers for month under report are removed, since the beginning of year and are verified with data of the ledger.

13. Turnover sheets are constituted for control of compliance of the data reflected in books, cards, sheets of financial accounting of execution of the local budget with data of the ledger.

14. Local financial bodies, the centers ensure safety of accounting documents.

Accounting documents for each month under report are filed in case on procedure for their chronological entry in books, cards, sheets of financial accounting.

Documents, books, cards and sheets of financial accounting for the current year are stored separately from documents, books, cards and sheets of financial accounting for last years.

Chapter 3. Chart of accounts of financial accounting of execution of local budgets and instruction for its application

15. Financial accounting of execution of local budgets is kept according to the plan of accounts of financial accounting of execution of local budgets (further – the chart of accounts) according to appendix 11, in which business accounts on all objects of accounting are systematized.

If necessary for conducting separate accounting on analytical accounts of financial accounting introduction of additional account numbers of the third procedure in coordination with the Ministry of Finance is possible.

16. Correspondence of accounts of financial accounting on the main transactions of execution of local budgets is provided according to appendix 12.

17. Accounts of the Section 1 "Budgetary funds" are intended for generalization of accounting information on availability and movement of budgetary funds (further – means) in the monetary unit of the Republic of Belarus and foreign currencies which are on the accounts on accounting of means of local budgets opened in banks, "Development Bank of the Republic of Belarus" open joint stock company (further – banks).

The Section contains the account of the first about 15 "Means of the local budget".

18. Account 15 "Means of the local budget" is intended for generalization of accounting information on availability and movement of the means of the local budget which are stored on accounts in banks both in Belarusian rubles, and in foreign currency and includes accounts of the second procedure:

150 of "Means of the local budget on accounts of territorial authorities of the Ministry of Finance";

151 of "Means of the local budget in foreign currency";

152 of "Means of the local budget on accounts of receivers of budgetary funds";

153 "Other means of the local budget";

154 "Means of the local budget in transit";

155 of "Means of the local budget in securities".

19. The account of the second about 150 "Means of the local budget on accounts of territorial authorities of the Ministry of Finance" is intended for accounting of transactions on means of the local budget on accounts of territorial authorities of the State Treasury, means of the local budget on transit accounts of territorial authorities of the State Treasury and extrabudgetary funds of state-financed organizations on accounts of territorial authorities of the State Treasury and includes accounts of the third procedure:

1501 "Means of the local budget on the account of territorial authority of the Ministry of Finance";

1502 "Means of the local budget on the transit account of territorial authority of the Ministry of Finance";

1503 "Extrabudgetary funds of state-financed organizations on the account of territorial authority of the Ministry of Finance".

20. In account 1501 "Means of the local budget on the account of territorial authority of the Ministry of Finance" transactions on receipt and use of means of the local budget are reflected. Active account.

On the debit of the account are reflected:

receipt of the income in the local budget in correspondence with the credit of accounts 4501 "The income of the local budget", 4601 "The obscure receipts";

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