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

of March 28, 2008 No. 107

About approval of the Procedure for creation of the monthly and quarter financial reporting in 2008 organizations and the organizations which receive public fund or local budgets

In pursuance of Item 2 parts one of Article 112 of the Budget code of Ukraine, parts six of article 11 of 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 ORDER:

1. Approve the Procedure for creation of the monthly and quarter financial reporting in 2008 by organizations and the organizations which receive public fund or local budgets it (is applied).

2. Procedure for creation of the monthly and quarter financial reporting in 2008 organizations and the organizations which receive public fund or local budgets, to the main managers of budgetary funds to inform subordinate organizations, and to bodies of the State Treasury of Ukraine and local financial bodies - to organizations which are serviced by them.

3. (Nikolaev O. B.) to provide to department of information technologies bodies of the State Treasury of Ukraine with software for creation and consolidation of the reporting.

4. Determine that the central executive bodies, other main managers of budgetary funds, the organizations and the organizations receiving public fund or local budgets constitute the monthly and quarter financial reporting in 2008 according to requirements of this Procedure.

5. To department of methodology on servicing of budgets, financial accounting and the reporting (Sushko N. I.) and to Legal management (Zinevich O. L.) provide submission of this order on state registration in the Ministry of Justice of Ukraine.

Approved by the Order of the State Treasury of Ukraine of March 28, 2008, No. 107

Procedure for creation of the monthly and quarter financial reporting in 2008 organizations and the organizations which receive public fund or local budgets

According to Item 2 parts one of Article 112 of the Budget code of Ukraine, part six of article 11 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the Law of Ukraine "About the Government budget of Ukraine for 2008 and about modification of some legal acts of Ukraine", resolutions of the Cabinet of Ministers of Ukraine of 28.02.2000 N 419 "About approval of the Procedure for accounts presentation", of 28.02.2002 N 228 "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 N 659 "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 N 57 "About document approval, applied in the course of budget implementation", registered in the Ministry of Justice of Ukraine 01.02.2002 for N 86/6374 (with changes), and other regulatory legal acts concerning the budget relations in Ukraine establish procedure for creation and submission of the monthly and quarter financial reporting by the organizations and organizations receiving public fund or local budgets.

1. Basic provisions

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

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

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

4. Budgetary institutions in which according to the legislation of Ukraine during the accounting period reorganization was carried out (subordination is changed), financial statements constitute for all accounting period and represent in full on new subordination. Organizations of the highest level in summary financial statements consider reports of such budgetary institutions in full the accruing result since the beginning of year.

5. Managers and receivers of budgetary funds and form of the summary financial reporting the main managers of budgetary funds constitute forms of the financial reporting in hryvnias with kopeks.

6. Forms of the financial reporting are 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.

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: N 2d, N 2 of m, N 4-1d, N 4-1m, N 4-2d, N 4-2m, N 4-3D, N 4-3m, N 4-3D. 1, N 4-3m.1 of the performed operations in natural form (receipt of material values, works, services) or foreign currency managers of budgetary funds after carrying out transactions constitute the Certificate of receipt in natural form according to Procedure for servicing of the government budget on the expenses approved by the order of the State Treasury of Ukraine of 25.05.2004 of N 89, registered in the Ministry of Justice of Ukraine 10.06.2004 for N 716/9315, or the Certificate of foreign currency transactions according to Procedure for display in accounting of foreign currency transactions, the approved order of the State Treasury of Ukraine of 24.07.2001 N 126, registered in the Ministry of Justice of Ukraine 06.08.2001 for N 670/5861 (to editions of the order of the State Treasury of Ukraine of 27.05.2005 N 96, also represent to body of the State Treasury of Ukraine no later than the last working day of month.

For the purpose of accounting of the operations performed in natural form, in consolidated statement about execution of the State Budget they conditionally are equated to receipts and cash expenses which are performed within planned targets.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info