ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, STATE TREASURY OF UKRAINE

of April 4, 2007 No. 81

About approval of the Procedure for creation of the monthly and quarter financial reporting in 2007 organizations and the organizations which receive public fund or local budgets

List of amending documents

 

IT IS APPROVED Ministry of Finance Ukraine

On accomplishment of the Budget code of Ukraine, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the Regulations on the State Treasury of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 21.12.2005 of N 1232, and for the purpose of establishment of single requirements concerning creation of the monthly and quarter financial reporting by organizations and organizations which receive public fund or local budgets I ORDER:

1. Approve the Procedure for creation of the monthly and quarter financial reporting in 2007 by organizations and the organizations which receive public fund or local budgets it (is applied).

2. Extend action of noted Procedure to all managers of the budgetary funds determined by the Law of Ukraine "About the Government budget of Ukraine for 2007".

3. Organizations and the organizations which receive public fund or local budgets, to the main managers of budgetary funds to bring procedure for creation of the monthly and quarter financial reporting in 2007 to permission of subordinate organizations, and to bodies of the State Treasury of Ukraine and local financial organamuchrezhdeniye which are serviced by them.

4. To provide to department of information technologies bodies of the State Treasury of Ukraine with software for creation and consolidation of the reporting.

5. Determine that the central executive bodies, other main managers of budgetary funds, organizations and the organizations which receive public fund or local budgets, the monthly and quarter financial reporting constitute according to requirements of this Procedure.

6. To department of methodology on servicing of budgets, financial accounting and the reporting (Sushko N. I.) provide state registration of this order in the Ministry of Justice of Ukraine.

 

Approved by the Order of the State Treasury of Ukraine of April 4, 2007, No. 81

Procedure for creation of the monthly and quarter financial reporting in 2007 organizations and the organizations which receive public fund or local budgets

According to the Budget code of Ukraine, the Law of Ukraine "About the Government budget of Ukraine for 2007", resolutions of the Cabinet of Ministers of Ukraine of 28.02.2000 N419 "About Approval of the Procedure for Provision of the Financial Reporting", of 28.02.2002 N228 "About Approval of the Procedure for Creation, Consideration, Approval and the Main Requirements to Accomplishment of Estimates of Budgetary Institutions" and of 17.05.2002 N659 "About Approval of the List of Groups of Own Receipts of Budgetary Institutions, Requirements concerning Their Formation and the Directions of Use", the order of the Ministry of Finance of Ukraine of 28.01.2002 N57 "About Document Approval Which Are Applied in the course of Accomplishment of the Budget" registered in the Ministry of Justice of Ukraine 01.02.2002 for N86/6374 (with changes), and other regulatory legal acts concerning the budget relations in Ukraine establish procedure for creation and provision of the monthly and quarter financial reporting by the organizations and organizations receiving public fund or local budgets.

1. Basic provisions

1.1. This Procedure determines structure and the principles of creation of the financial reporting and requirement to disclosure of its elements.

1.2. The financial reporting shall be reliable. Information provided in the financial reporting is reliable if it does not contain mistakes and twistings.

1.3. The financial reporting shall contain information on all the performed operations and events which took place in the accounting period.

1.4. Budgetary institutions in which it agrees with the legislation of Ukraine throughout the accounting period was reorganization (subordination is changed) is carried out, financial statements constitute for all accounting period and give in full on new subordination. Organizations of the highest level in the consolidated financial statements consider reports of such budgetary institutions in full the accruing result since the beginning of year.

1.5. Financial statements managers and receivers of budgetary funds and summary financial statements reckon as the main managers of budgetary funds in hryvnias with kopeks.

1.6. Forms of the financial reporting shall be filled on all provided line items, graphs, lines. In the absence of data the blank Articles procherkivatsya or filled in with zero.

Additional clauses and indicators are forbidden to be entered into forms of the financial reporting.

Putting down of additional codes of economic classification of expenses which are not included in the corresponding forms of the financial reporting is not allowed.

1.7. Managers of budgetary funds display the operations performed in natural form or foreign currency which are performed in calculations for general and special funds in forms of the financial reporting in national currency of Ukraine in general procedure.

For display in reports of forms: N2d, N2m, N4-1d, N4-1m, N4-2d, N4-2m, N4-3d, N4-3m, N4-3d. 1, N4-3m.1 of the performed operations in natural form (receipt of material values, works, services) or foreign currency, is constituted by managers of budgetary funds after carrying out transaction the Certificate of receipt in natural form or the Certificate of foreign currency transactions which moves in body of the State Treasury of Ukraine no later than the last working day of month.

In above reduced forms of the financial reporting when implementing of foreign currency transactions by organizations in the columns "Remaining Balance for the Beginning of Year", "Arrived Means" and "Remaining Balance by the End of the Reporting Period" the percent added by bank on balance are not displayed.

The percent added by bank on balance in foreign currency are displayed in the Certificate of the amounts of receivables and payables of organization on transactions which are not displayed in the form of N7d, N7m "Report on Debt on Budgetary Funds" (appendix 15).

1.8. Means which during the accounting period arrive addressed to organizations on renewal of cash expenses according to the legislation of Ukraine (for the telephone negotiations which are mistakenly listed and so forth) are displayed in the corresponding forms of the financial reporting as reduction of cash expenses by that code of economic classification of expenses by which they were carried out in the accounting period.

1.9. Transactions which were performed by budgetary institutions, but according to the legislation of Ukraine are not provided by the estimate of budgetary institution (for example, debt on payment of the help and compensations to the citizens who were injured owing to the Chernobyl catastrophic crash on interdepartmental calculations for centralized delivery of material values, calculations for the deposited salary), in reports on obtaining and use of assignments from the general fund (form N2d, N2m), about receipt and use of means of special fund (form N4d, N4m), about debt of budgetary institutions (form N7d, N7m) are not displayed.

1.10. Forms of the financial reporting and explanatory notes are signed by heads of organizations and organizations and chief accountants (heads of financial services). Without such signatures reports are considered as invalid.

1.11. The main managers of means state or local budgets can establish for subordinated organizations additional references to explanatory note and obtain from them the additional information which is not provided by this Procedure.

1.12. In case of treasurer form of servicing of estimates financial statements of managers of budgetary funds are checked as regards compliance of separate these forms of the financial reporting to the similar data displayed in accounting of bodies of the State Treasury of Ukraine and vised by the last with putting down of the signature, seal or stamp on each page of the report.

The visa of body of the State Treasury of Ukraine certifies that data of reports of managers of budgetary funds are identical to data of accounting of bodies of the State Treasury of Ukraine and consolidations in the consolidated report of the manager of budgetary funds of the highest level are subject.

Data of accounting of body of the State Treasury of Ukraine on transactions on servicing of estimates of managers of budgetary funds which are created in information system of the State Treasury of Ukraine are considered as final.

Changes can be made to the vised reports only in coordination with body of the State Treasury of Ukraine which vised these reports.

1.13. The summary financial reporting of regional public administrations by the time of provision to the State Treasury of Ukraine shall be checked and vised by the relevant Head department of the State Treasury of Ukraine (with putting down of the signature, seal or stamp on each page of the report).

Summary financial statements of budgetary institutions which have subordinated organizations by the time of provision to the main manager of budgetary funds, shall be checked and vised by the relevant Head departments of the State Treasury of Ukraine (except for organizations which have structural divisions in different areas).

The summary financial reporting of the central executive bodies and other main managers of budgetary funds shall equal to similar aggregated reporting data of bodies of the State Treasury of Ukraine.

In case of discrepancy of data of the summary report of the main manager of budgetary funds the State Treasury of Ukraine can require from the main manager disaggregation of reporting data in territorial section with disaggregation of subordinated organizations.

1.14. Managers of budgetary funds submit in full quarterly financial statements:

to organization of higher level;

to body of the State Treasury of Ukraine.

The ministries, other central executive bodies submit the consolidated quarter financial reporting:

To the State Treasury of Ukraine;

To Audit Chamber.

At the same time all copies of the quarterly financial statement have identical legal force.

1.15. The financial reporting moves in the organizations given in Item 1. 14, directly chief accountant (head of financial service).

1.16. The summary quarterly financial statements of the main managers of means of local budgets which are previously vised in bodies of the State Treasury of Ukraine move to the relevant financial body for the purpose of preparation of explanatory note for the quarterly statement on accomplishment of budgets.

1.17. Forms of financial statements move on electronic media in the form of transport files of reporting data according to requirements of the automated system of the State Treasury of Ukraine.

1.18. In case of creation of reports on the N2 form - about obtaining and use of means of the general fund, in the corresponding N4 forms - about obtaining and use of means of special fund, in the N7 form - about debt on budgetary funds it is necessary to emphasize number of form in which the report is constituted, to specify codes of budget classification of expenses and their name. In case of creation of reports on form N 7, besides it is necessary to specify the name of general or special fund of the budget on which means the report is constituted.

1.19. Terms of provision of the financial reporting to bodies of the State Treasury of Ukraine (head departments, managements) are established by them and determined within the terms established by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2000 N419 "About Approval of the Procedure for Provision of the Financial Reporting".

The main managers of budgetary funds approve submission due dates of the financial reporting by subordinate organizations so that they met the deadline of provision of the financial reporting in bodies of the State Treasury of Ukraine.

2. Structure of the financial reporting

2.1. Quarterly financial statements or local budgets constitute budgetary institutions which contain at the expense of means state in such forms:

"Balance" (N 1);

"Arrival report and use of means of the general fund" (N2d, N2m);

"Arrival report and use of the means received as service fee which are provided by budgetary institutions" (N4-1d, N4-1m);

"Arrival report and use of the means received on other sources of own receipts of budgetary institutions" (N4-2d, N4-2m);

"Arrival report and use of other receipts of special fund" (N4-3d, N4-3m);

"Arrival report and use of the means received on accomplishment of programs of social and economic and cultural development of regions" (N4-4d);

"Arrival report and use of other receipts of special fund (loan of international financial institutions)" (N4-3d. 1, N4-3m. 1);

"Report on debt on budgetary funds" (N7d, N7m);

"Report on debt on separate programs" (N7d. 1, N7m. 1).

The explanatory note which includes the text and appendices is applied to forms of the quarter financial reporting.

The main managers of budgetary funds and the budgetary institutions having subordinated organizations constitute summary quarterly financial statements on accomplishment of estimates in the same amount.

2.2. Receivers of budgetary funds (the companies, public and other organizations which do not have the status of budgetary institution which receive directly through managers of means from the budget as financial support or are authorized by public authorities on accomplishment of the state target programs and provision of services) (further - receivers) constitute and submit to bodies of the State Treasury of Ukraine the quarter financial reporting about use of the received budgetary funds on such to forms:

"Arrival report and use of means of the general fund" (N2d, N2m);

"Arrival report and use of other receipts of special fund" (N4-3d, N 4-3m);

"Arrival report and use of other receipts of special fund (loan of international financial institutions)" (N4-3d. 1, N4-3m. 1);

"Report on debt on budgetary funds" (N7d, N7m);

"Report on debt on separate programs" (N7d. 1, N7m. 1).

In "The report on accomplishment of the general fund of the estimate of organization" (form N2d, N2m), "Arrival report and use of other receipts of special fund" (N4-3d form, N4-3m), "Arrival report and use of other receipts of special fund (loan of international financial institutions)" (N4-3d. 1, N4-3m. 1) the amounts in the columns "Actual expenses" shall not exceed the amounts in the columns "It Is Approved by the Estimate for Year".

In "The report on debt on budgetary funds" (form N7d, N7m) of receivers of budgetary funds of the amount of accounts payable for reporting date there cannot be more differences between the amount of annual estimate assignments and the carried-out cash expenses on reporting date.

Other forms of the financial reporting of use of budgetary funds by receivers of budgetary funds, including "Balance" (form N 1), to bodies of the State Treasury of Ukraine do not move.

2.3. Budgetary institutions and receivers of budgetary funds constitute monthly financial statements and give to bodies of the State Treasury of Ukraine for such forms:

"Report on debt on budgetary funds" (N7d, N7m);

"Report on debt on separate programs" (N7d. 1, N7m. 1).

2.4. Budgetary institutions which according to separate normative legal acts perform transactions out of treasurer servicing about the received and used means of general and special funds constitute and give to bodies of the State Treasury of Ukraine the following forms:

"Arrival report and use of means of the general fund" (N2d, N2m);

"Arrival report and use of the means received as service fee which are provided by budgetary institutions" (N4-1d, N4-1m);

"Arrival report and use of the means received from other sources of own receipts of budgetary institutions" (N4-2d, N4-2m);

"Arrival report and use of other receipts of special fund" (N4-3d, N4-3m);

"Arrival report and use of other receipts of special fund (loan of international financial institutions)" (N4-3d. 1, N4-3m. 1).

2.5. The pension fund of Ukraine, Social Insurance Fund on temporary loss of working capacity, Fund of obligatory national social insurance of Ukraine on unemployment case, Social Insurance Fund from labor accidents and occupational diseases of Ukraine (further - Funds) except forms of the quarter financial reporting of the received and used means from the Government budget of Ukraine determined in Item 2. 2, attach "The report on accomplishment of the estimate of Fund" to forms of the quarterly statement (appendix 9).

The procedure for filling of the Report on accomplishment of the estimate Fonda is given in Item 3.15.

Except the forms noted above, Funds constitute and submit to the State Treasury of Ukraine and the Ministry of Finance of Ukraine quarterly statements in such forms:

Balance;

Report on accomplishment of the budget of Fund.

These reports are constituted under regulatory legal acts of the relevant Funds.

2.6. Managers of budgetary funds of transaction according to budget programs according to which appointments are established by the Law on the Government budget of Ukraine on nation-wide expenses and the decision of the relevant council on approval of the local budget regarding interbudget transfers for display in the financial reporting constitute and give to bodies of the State Treasury of Ukraine "Arrival report and use of means of the general fund" (N2d, N2m) and/or "Arrival report and use of other receipts of special fund" (N4-3d, N4-3m). The main managers of budgetary funds include the following reports in generally established procedure in summary financial statements.

3. Filling of forms of the financial reporting

3.1. "Balance" (form N 1) (appendix 1) contains the generalized totals received based on the verified these accounting documents by condition for the beginning and for the end of budget period. Reporting data shall be reliable, objective, real. Reporting data of Articles of "Balance" for the beginning of year shall be identical to data of the column "On the End of the Year" of the financial statement of the previous accounting period.

Organizations constitute single "Balance" (form N 1) which displays result about all the performed economic activities at the expense of general and special funds, according to all carried-out programs (functions).

Each organization fills only those lines which concern its activities in "Balance", at the same time being guided by such instructions.

 

Asset

Section I. Non-current assets

In the Section I "Non-current assets" the cost of the tangible and intangible assets of organization received and held for use is displayed by organization.

Lines 110, 120, 130th "Residual cost". The residual cost of non-current assets which is determined in the settlement way as difference between primary (updated) cost and the amount of depreciation is given.

Lines 111, 121, 131 "Depreciations". Are intended for display of the amount of the depreciation of non-current assets added in the last working day of December.

Lines 112, 122, 132 "Primary cost". Primary cost of non-current assets, that is actual cost of acquisition, construction, production of non-current assets taking into account changes which increased or reduced this cost is displayed.

Line 140 "Incomplete capital construction". It is intended for display of cost of incomplete capital construction (production, creation) of non-current assets. In this line in the column 3 "For the Beginning of Year" the expense amount on incomplete capital constructions which were carried out during last budget periods will be displayed.

 

Section II. Current assets

The Section II "Current assets" is provided for display of money and their equivalents, and also other assets intended for realization or use for year.

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