ORDER OF THE STATE TREASURY OF UKRAINE

of May 25, 2004 No. 89

About approval of the Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget

According to the Budget code of Ukraine, the resolution of the Cabinet of Ministers of Ukraine of 21.12.2005 No. 1232 "Questions of the State Treasury of Ukraine", other normative legal acts governing the budget relations in Ukraine I ORDER:

1. Approve the Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget it (is applied).

2. The order becomes effective in ten days after state registration in the Ministry of Justice of Ukraine, Sections 3, 4 Procedures - from 01:01. 2005, and Sections 6 and 7 of the Procedure - from 01.04.2005.

3. (Nikolaev O. B.) to provide to management of information technologies the State Treasury of Ukraine and territorial authorities with the corresponding software.

4. From coming into force of this order to recognize invalid orders of the State Treasury of Ukraine: of 22.01.2001 N3 "About Approval of the Procedure for Cash Accomplishment of the Government Budget on Expenses", registered in the Ministry of Justice of Ukraine 05.02.2001 for N104/5295, and of 10.08.2001 N140 "About Approval of the Procedure for Accomplishment of the Government Budget on Expenses on condition of Functioning of Internal Payment System" registered in the Ministry of Justice of Ukraine 28.08.2001 for N756/5947.

5. To management of methodology on accomplishment of budgets, financial accounting and the reporting (Sushko N. I.) provide state registration of the specified order in the Ministry of Justice of Ukraine.

6. The main managers of budgetary funds bring procedure for servicing of the government budget on expenses to permission of subordinate organizations, and bodies of the State Treasury - to organizations which are serviced by them.

7. To management of the organization of clerical work and control of performing discipline (Livun S. V.) to bring requirements of this order to permission and management in work to Managements of the State Treasury in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

8. I reserve control of execution of this order.

 

Approved by the Order of the State Treasury of Ukraine of May 25, 2004, No. 89

Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget

1. General provisions

1.1. This Procedure regulates organizational relations between bodies of the State Treasury, managers, receivers of budgetary funds, and also distribution of obligations and responsibility between them in the course of servicing of the Government budget of Ukraine on expenses taking into account requirements of the Budget code of Ukraine.

1.2. In case of treasurer servicing of the Government budget of Ukraine on expenses the concepts and economic categories determined by the Budget code of Ukraine and other regulatory legal acts governing the budget relations in Ukraine are applied.

Determination of terms which are used in this Procedure:

Open assignments are the right granted to the main managers and managers of budgetary funds of the lowest level concerning distribution of the allocated assignments of general and special funds of the government budget to subordinated organizations (receivers of budgetary funds) and uses of budgetary appropriations taking into account the assumed budget obligations. Open assignments are provided with resources according to the procedure, determined by the State Treasury of Ukraine.

The code of means is the disaggregated sign of the direction of means of the government budget (the general fund; special fund regarding receipts which go for implementation of special expenses; service fee, provided by budgetary institutions; other sources of own receipts of budgetary institutions and so forth).

The creditor - the manager of budgetary funds of appropriate level or the receiver of budgetary funds who receives budgetary appropriations from the government budget for implementation of transactions on loan granting from the budget of budget loans and financial aid on returnable basis also provides to the borrower return of these means to the budget.

Crediting is the transactions connected with provision of means from the government budget on terms of return, the paid nature and urgency as a result of which there are obligations of the borrower to the budget (loan granting, budget loans and financial aid on returnable basis), and the transactions connected with return of these means to the budget.

Memorial documents are documents which are used by bodies of the State Treasury for clearing settlements from the account into the account without exit in the Electronic payment system of the National Bank of Ukraine and document the specified transactions, in particular: memorial orders, payment orders, payment requirements orders and so forth.

The borrower - legal entity or physical person which receives in temporary use of means of the government budget on terms of return, the paid nature and urgency on some particular purpose according to regulatory legal acts.

2. Basic provisions about forming of the single database of network of managers of budgetary funds

2.1. The main managers of budgetary funds (further - the main managers) prior to the beginning of budget period determine network of managers of budget funds of the lowest level (further

- managers of the lowest level) and receivers of budgetary funds on the territories (regional level), having accurately determined with the status of each organization which is serviced in relevant organ of the State Treasury of Ukraine. Executives in charge determine network of managers of the lowest level and receivers of budgetary funds and give to the main manager for data of network on the main manager.

The network joins the main manager, managers of the lowest level who in the activities are subordinated to the corresponding main manager and/or activities of which are coordinated through it, and receivers of budgetary funds which are authorized by the main manager on implementation of the actions provided by the budget program and receive on their accomplishment means from the government budget.

Managers of the lowest level and receivers of budgetary funds join in network of the main managers or managers of the lowest level if they receive assignment directly from them.

The company (organization, the organization) cannot be included at the same time in network of the main manager and manager of the lowest level according to one budget program. The organization cannot be at the same time the manager of budgetary funds and their receiver. The receiver of budgetary funds cannot be at the same time the customer and the contractor (predostavitel of services, the supplier of goods) in case of accomplishment of the budget program at the expense of means of the government budget.

If the company (organization, the organization) is not receiver of budgetary funds, and according to the signed agreements executed by own forces for budgetary institution (organization) or the receiver the corresponding works (rendered services, delivered goods), then such company (organization, the organization) does not join in network of the corresponding manager.

The network of the corresponding managers of budgetary funds joins the companies (organizations, the organizations) entered in the Unified register of managers and receivers of budgetary funds, according to the procedure, established by the State Treasury of Ukraine, taking into account data of this register.

The network of the corresponding managers of budgetary funds can include organizations or their isolated structural divisions located in the different administrative territories to which the requirements of the budget legislation determined for managers of the lowest level are applied.

The main manager of budgetary funds (the manager of the lowest level) includes in network of organization which for the end of the previous budget period were in its network and had budget debt, and performs measures for streamlining of debt of last years according to budget settings of the current budget period (with observance of requirements of part two of Article 57 of the Budget code of Ukraine).

If till March 1 of the current budget period are not included by the main manager of budgetary funds (the manager of the lowest level) in network of the current budget period of organization which for the end of the previous budget period were in its network and had budget debt and for them assignments for repayment of such debt are not provided in estimates (plans of assignments, plans of use), the main manager of budgetary funds (the manager of the lowest level) bears responsibility according to the budget legislation.

Not later than in 15 days prior to the beginning of budget period the main managers (except Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations) give to the State Treasury of Ukraine on paper and electronic media network of organizations and the organizations which receive means from the government budget, in the form given in appendix 1. In case of origin during the budget period of changes of network the main managers constitute the register of changes to network in form according to appendix 2.

The State Treasury of Ukraine checks the submitted information for compliance to the established requirements concerning creation of network to data of the Unified register of managers and receivers of budgetary funds (code of the manager of means according to the Unified register of managers and receivers of budgetary funds, identification code on EGRPOU, the full and abbreviated name, the status of organization (the manager or the receiver), code and the name of body of the State Treasury of Ukraine) and brings in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in the form given in appendix 3 is put.

The Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations submit information concerning network of managers of the lowest level and receivers of budgetary funds to Head departments of the State Treasury of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - Head departments) for entering into the single database of network of managers and receivers of means of the government budget.

2.2. Managers of the lowest level to whose sphere of management other managers of the lowest level belong constitute network according to the procedure, determined for the main managers. These managers (except district public administrations) are serviced in the relevant Head departments and include in network of managers of the lowest level and receivers who are serviced in bodies of the State Treasury of Ukraine of the corresponding administrative and territorial unit (The Autonomous Republic of Crimea, area, the cities of Kiev and Sevastopol). District public administrations are serviced in the relevant managements of the State Treasury of Ukraine (further - managements) and include in network of managers and receivers who are serviced in this management.

Managers of subordinate level (regional level) submit to Head departments on paper and electronic media data on network of managers and receivers of budgetary funds in territorial section (the city, the area) not later than in 10 days prior to the beginning of budget period. District public administrations give network to the relevant managements. Head departments (managements) check the submitted information of public administrations and managers of subordinate level for compliance to the established requirements concerning creation of network to data of the Unified register of managers and receivers of budgetary funds (code of the manager of means according to the Unified register of managers and receivers of budgetary funds, identification code on EGRPOU complete and in the presence the abbreviated name, the status of organization (the manager or the receiver), code and the name of body of the State Treasury). Head departments (managements) enter the acquired information in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in the form given in appendix 3 is put.

2.3. Creation of network of the Ministry of Defence of Ukraine, Administration of the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine (further - law enforcement agencies) have the features different from other main managers: managers of the lowest level who are serviced in one Head department (basic) include in network of managers of the lowest level who are serviced in other Head department (transit).

Basic Head departments of the State Treasury are Head departments in the territory of which there are managers of the lowest level whose network includes the managers of budgetary funds located in the territory of other Head department (transit).

Transit Head departments of the State Treasury are Head departments in the territory of which there are managers of the lowest level included in network of managers of the budgetary funds located in the territory of other Head department (basic).

The network of law enforcement agencies is brought in the single database of network of managers and receivers of means of the government budget by basic Head departments.

2.4. During the budget period there can be changes of network of managers of budgetary funds in case of entering into network of new establishment, exception of organization of network, refining of details (the name of the place of servicing) and so forth.

The main managers inform on changes of network the State Treasury of Ukraine, and managers of the lowest level - relevant organs of the State Treasury of Ukraine. The register of changes to network with the corresponding reasons moves on paper and electronic media in form according to appendix 2.

After modification of the Unified register of managers and receivers of budgetary funds regarding data which are used in case of creation of network the main manager (the manager of the lowest level) within three working days submits to relevant organ of the State Treasury of Ukraine the register of changes to network.

The exception of network of organization (the company, the organization) which is liquidated or will be reorganized, is carried out only after transfer to organization - to the legal successor (the company, the organization) of planned targets, amounts of open assignments, indicators of the cash expenses and outstanding budget obligations which are carried out since the beginning of budget period. The State Treasury of Ukraine and Head departments (managements) respectively make changes to the single database of network of managers and receivers of means of the government budget based on the registers of changes submitted the main managers and managers of the lowest level to network about what on the document the stamp print in the form given in appendix 3 is put.

2.5. Responsibility for accuracy of the data, provided in network, managers of budgetary funds bear. Bodies of the State Treasury are users of network of managers of budgetary funds.

2.6. In case of non-compliance by the manager with budgetary funds of the established requirements of this Procedure in case of creation of network and changes to it, detection of discrepancy of data of network to data of the Unified register of managers and receivers of budgetary funds the document returns to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended.

2.7. The State Treasury of Ukraine provides to the main managers of budgetary funds (according to their address) information from the single database of network of managers and receivers of means of the government budget on paper and electronic media.

The State Treasury of Ukraine daily provides to the Ministry of Finance of Ukraine information from the single database of network of managers and receivers of budgetary funds of the government budget according to format and the regulations of exchange of information between the Ministry of Finance of Ukraine and the State Treasury of Ukraine.

3. The organization of work of bodies of the State Treasury concerning ensuring accounting of budgetary appropriations and control of their observance

3.1. The Ministry of Finance of Ukraine sends to the State Treasury of Ukraine on paper and electronic media the approved annual list of assignments of the government budget to the time determined by the legislation (except for loan granting from the Government budget of Ukraine), monthly list of assignments of the general fund of the government budget (except for loan granting from the Government budget of Ukraine), annual list of expenses of special fund of the government budget with distribution by types of receipts, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), annual list of return of the credits to the government budget and representations of the credits from the government budget, monthly list of return of the credits to the general fund of the government budget and loan granting from the general fund of the government budget.

The State Treasury of Ukraine registers data of the specified documents about what on the original of documents the stamp print in the form given in appendix 3 is put. Data of annual list of assignments of the government budget (except for loan granting from the Government budget of Ukraine), monthly list of assignments of the general fund of the government budget (except for loan granting from the Government budget of Ukraine), annual list of expenses of special fund of the government budget with distribution by types of receipts and monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of return of the credits to the general fund of the government budget and loan granting from the general fund of the government budget the State Treasury of Ukraine displays on the corresponding accounts opened on accounts of off-balance accounting. The specified accounts on accounting of planned targets are opened based on the documents received from the Ministry of Finance of Ukraine and closed upon termination of budget period in the automated mode.

The State Treasury of Ukraine within three working days after obtaining from the Ministry of Finance of Ukraine of the specified documents brings to the main managers of the statement from annual list of assignments of the government budget (except for loan granting from the Government budget of Ukraine), monthly list of assignments of the general fund of the government budget (except for loan granting from the Government budget of Ukraine), annual list of expenses of special fund of the government budget with distribution by types of receipts and monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of return of the credits to the general fund of the government budget and loan granting from the general fund of the government budget (appendix 4, 5, 6 and 7). The statements received by the main managers from the State Treasury of Ukraine are the basis for approval in accordance with the established procedure of estimates, plans of assignments of the general fund of the government budget, plans of special fund of the government budget, plans of loan granting from the general fund of the government budget of managers and plans of use of budgetary funds of receivers.

The companies (organizations, the organizations) approve estimates, plans of assignments of the general fund of the government budget, plans of special fund of the government budget, plans of loan granting from the general fund of the government budget to the subordinated organizations and the organizations which activities are coordinated through them.

3.2. The main managers (except public administrations) within three working days after receipt of statements from lists of the budget give to the State Treasury of Ukraine distribution of indicators of summary estimates, distribution of indicators of consolidating plans of assignments of the general fund of the government budget, distribution of indicators of consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), distribution of indicators of consolidating plans of loan granting from the general fund of the government budget and the report of indicators of special fund by managers of the lowest level and receivers on the territories according to network and the received statement on paper and electronic media in the forms given in appendices 8, of 9, 10 and 11.

The State Treasury of Ukraine checks the specified documents for compliance to data of network, to indicators of list of the government budget, amounts of the assignments opened since the beginning of year, correctness of application of economic classification of expenses of the budget (concerning receivers of budgetary funds check of the available codes of economic classification of expenses of the budget of its status is performed).

In case of discrepancy the specified documents return to the main manager to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended. Responsibility for reliability of the submitted data is born by the main managers.

Data of distributions of indicators of summary estimates, consolidating plans of assignments of the general fund of the government budget, consolidating plans of special fund of the government budget, consolidating plans of loan granting from the general fund of the government budget, the report of indicators of special fund of the main managers, by managers of the lowest level and receivers of budgetary funds are considered in the State Treasury of Ukraine on the corresponding accounts opened on accounts of off-balance accounting about what on documents the stamp print in the form given in appendix 3 is put.

3.3. The State Treasury of Ukraine within five working days generalizes the data obtained from the main managers, creates annual list of assignments of the government budget (except for loan granting of the Government budget of Ukraine), monthly list of assignments of the general fund of the government budget (except for loan granting of the Government budget of Ukraine), monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts, annual list of return of the credits to the government budget and loan granting of the government budget, monthly list of loan granting from the general fund of the government budget (appendices 12, 13, 14 and 15) on the territories, by managers of the lowest level and receivers of budgetary funds for each Head department. The specified documents are led up to Head departments on paper and electronic media. Originals of the specified documents are sent to the relevant Head departments, copies remain in the State Treasury of Ukraine.

Finishing annual list of assignments of the government budget (except for loan granting from the Government budget of Ukraine), monthly list of assignments of the general fund of the government budget (except for loan granting from the Government budget of Ukraine), monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts, annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget behind law enforcement agencies is carried out to transit Head departments through basic Head departments within three working days after receipt of list from the State Treasury of Ukraine.

The specified documents shall be signed by the head of the relevant structural division of the State Treasury of Ukraine.

The head department registers the received documents about what on the original the stamp print (in form according to appendix 3) is put, and displays the specified information on the corresponding accounts opened on accounts of off-balance accounting. Within three working days of the statement from annual list of assignments of the government budget (except for loan granting from the Government budget of Ukraine), the monthly list of assignments of the general fund of the government budget (except for loan granting from the Government budget of Ukraine), monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts, annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget on the territories is led up to managers and receivers of budgetary funds which are serviced in Head department (appendices 4, of 5, 6 and 7).

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