ORDER OF THE STATE TREASURY OF UKRAINE

of October 8, 2004 No. 173

Concerning approval of Rules of creation of the reporting on accomplishment of local budgets

According to the Budget code of Ukraine; The Law of Ukraine "About financial accounting and the financial reporting in Ukraine" of 16.07.99 N 996-XIV; The Presidential decree of Ukraine of 27.04.95 N 335 "About the State Treasury of Ukraine", the Regulations on the State Treasury approved by the resolution of the Cabinet of Ministers of Ukraine of 31.07.95 N 590 "Questions of the State Treasury"; The Procedure for treasurer servicing of local budgets approved by the order of the State Treasury of Ukraine of 04.11.2002 N 205 and registered in the Ministry of Justice of Ukraine 26.11.2002 behind N 919/7207, other regulatory legal acts of Ukraine regulating budget process I ORDER:

1. Approve Rules of creation of the reporting on accomplishment of local budgets which are attached.

2. Determine that bodies of the State Treasury of Ukraine constitute the reporting on accomplishment of local budgets in 2004 according to the Rules approved by this order.

3. To management of methodology on accomplishment of budgets, financial accounting and the reporting of the State Treasury of Ukraine Rules of creation of the reporting on accomplishment of local budgets to give on state registration to the Ministry of Justice of Ukraine.

4. To management of methodology on accomplishment of budgets, financial accounting and the reporting (Sushko N. I.) bring the specified Rules of creation of the reporting on accomplishment of local budgets to managements of the State Treasury in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol and financial bodies to permission and for management in work.

5. I reserve control of execution of this order.

 

Approved by the Order of the State Treasury of Ukraine of October 8, 2004 No. 173

Rules of creation of the reporting on accomplishment of local budgets

1. General provisions

These Rules are developed according to requirements of the Budget code of Ukraine, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" of 16.07.99 N 996-XIV, the Presidential decree of Ukraine of 27.04.95 N 335 "About the State Treasury of Ukraine", the Regulations on the State Treasury approved by the resolution of the Cabinet of Ministers of Ukraine of 31.07.95 N 590 "Questions of the State Treasury", the Procedure for the treasurer servicing of local budgets approved by the order of the State Treasury of Ukraine of 04.11.2002 N 205 and registered in the Ministry of Justice of Ukraine 26.11.2002 for N 919/7207, other regulatory legal acts of Ukraine regulating budget process.

2. Structure of the reporting

The purpose of creation of the reporting on accomplishment of local budgets is provision of complete, true and impartial information about condition of accomplishment of local budgets to users for decision making.

The reporting on accomplishment of local budgets under frequency of creation is subdivided on:

monthly;

quarter;

annual.

The main forms of the monthly reporting on accomplishment of local budgets are:

report on accomplishment of local budgets;

report on budget debt;

the report on provision and use by local budgets of the grants and subventions received from the government budget;

information on accomplishment of the protected expenditure items of local budgets;

information on use of means from reserve fund.

The main forms of the quarter reporting on accomplishment of local budgets are:

report on financial condition (balance);

report on accomplishment of local budgets;

cash flow statement;

report on budget debt;

arrival report and use of means of special fund of local budgets regarding own receipts of budgetary institutions which contain at the expense of means of local budgets;

arrival report and use of other receipts of special fund (loan of international financial institutions);

the report on provision and use by local budgets of the grants and subventions received from the government budget;

information on accomplishment of the protected expenditure items of local budgets;

information on use of means from reserve fund;

the explanatory note to the quarterly statement.

The main forms of annual accounts of accomplishment of local budgets are:

report on financial condition (balance);

report on accomplishment of local budgets;

report on result of accomplishment of local budgets;

cash flow statement;

report on budget debt;

arrival report and use of means of special fund of local budgets regarding own receipts of budgetary institutions which contain at the expense of means of local budgets;

information on accomplishment of the protected expenditure items of local budgets;

information on use of means from reserve fund;

the certificate of materials transaction and food of budgetary institutions which contain at the expense of local budgets;

the report on movement of non-current assets of budgetary institutions which contain at the expense of local budgets;

the report on shortages and thefts of money and material values in budgetary institutions which contain at the expense of means of local budgets;

the certificate of changes to indicators of the general fund of local budgets in the course of their refining within year;

arrival report and use of other receipts of special fund (loan of international financial institutions);

the report on provision and use by local budgets of the grants and subventions received from the government budget;

the explanatory note to the annual statement.

3. Account classification for accounting of transactions on accomplishment of local budgets

3.1. For accounting of all transactions on accomplishment of budgets in case of treasurer servicing of local budgets accounts are opened in bodies of the State Treasury of Ukraine in the procedure established by the State Treasury of Ukraine.

Budget accounts which are opened in bodies of the State Treasury of Ukraine according to procedure for their functioning and purpose of means, are subdivided on:

accounts which are opened in bodies of the State Treasury of Ukraine for transfer of receipts, implementation of transactions of clients with budgetary funds and implementation of the transactions connected with servicing of internal debt obligations

and also accounts for accounting of transactions on financing of local budgets.

3.2. Budget accounts for transfer of receipts (the account on receipts) - accounts for transfer in local budgets of tax, non-tax and other revenues which collection is stipulated by the legislation Ukraine, including transfers, gifts, grants and the funds raised in budgets from placement of securities, the obtained credits and so forth.

3.3. For implementation of events which are held at the expense of means of local budgets budgetary appropriations according to the budget settings established by it are provided to the main managers of budgetary funds.

On amount of the granted rights managers of budgetary funds are subdivided on:

main managers of budgetary funds;

managers of budgetary funds of the lowest level.

Budget accounts for transactions of clients with budget sredstvamischeta for implementation of transactions and are divided by the assignments provided on accomplishment of the relevant activities in local budgets which open to managers of means on:

registration accounts which are opened for managers of means of budgets on corresponding codes of budget classification of expenses for accounting of transactions on accomplishment of the general fund of estimates;

special registration accounts which are opened for managers of means of budgets for the corresponding codes of budget classification of expenses for accounting of transactions on accomplishment of special fund of estimates.

3.4. Other budget accounts - accounts which are opened by the corresponding codes of budget classification for implementation of transactions on servicing of internal debt obligations.

3.5. Accounts for accounting of transactions on financing of budgets - accounts which are opened for accounting of transactions on financing of local budgets.

4. Main requirements to creation of forms of the reporting on accomplishment of local budgets

The reporting on accomplishment of local budgets is constituted based on accounting data.

The reporting shall contain all information on the actual results of transactions on accomplishment of local budgets that can influence decisions which are made on its basis.

Forms of the reporting on accomplishment of local budgets shall:

be based on the accounting data confirmed with separate data of reports of budgetary institutions which contain at the expense of means of local budgets;

be optimum by the quantity and structure of indicators;

be convenient for filling, development and creation of programs of electronic processing.

The reporting on accomplishment of local budgets shall include information which is essential to users.

Information provided in reports and notes to them shall be clear, essential and reliable.

Changes of data of the reporting owing to the made mistakes which belong to the current year are carried out in that accounting period in which mistakes were revealed.

Information concerning accomplishment of local budgets shall promote acceptance of the correct management decisions by estimates of last, these and future events, confirmation or adjustment of their estimates made in the past. Besides, there shall be possibility of comparison of reports for the different periods.

Information concerning accomplishment of local budgets is displayed in the corresponding forms of the reporting established by the State Treasury of Ukraine. The reporting on accomplishment of local budgets is constituted by relevant organs of the State Treasury of Ukraine.

Due to the implementation in bodies of the State Treasury of Ukraine new reporting information is provided to new technology of provision of the reporting which is based on economic indicators by e-mail. These files are developed based on indicators of forms of monthly, quarter and annual accounts of accomplishment of local budgets which affirm orders of the State Treasury of Ukraine. Parameters of analytical accounts based on which economic indicators are created are established by the State Treasury of Ukraine. Initial documents in forms of the reporting are created of values of economic indicators which contain in databases of bodies of the State Treasury of Ukraine.

For receipt of number of the disaggregated indicators it is necessary to use data of analytics. Data of number of forms are verified with balance sheet data, therefore, information source for filling of such forms are data synthetic (balance sheet accounts, accounts of budget, managerial and off-balance accounting) the accounts verified with data on the corresponding accounts of analytics of the Chart of accounts.

The reporting on accomplishment of local budgets is constituted in hryvnias without kopeks.

Structural divisions of the State Treasury of Ukraine and local financial bodies in case of need make offers on changes and amendments to the existing forms and transfer them to the relevant management for further transfer to the State Treasury of Ukraine.

5. Procedure for provision of forms of the reporting

The reporting on accomplishment of local budgets moves the State Treasury of Ukraine according to requirements of Article 80 of the Budget code of Ukraine.

Monthly, quarter and annual reports and summary reports on accomplishment of local budgets constitute relevant organs of the State Treasury of Ukraine and signed by the head of body of the State Treasury of Ukraine and the chief accountant give to the relevant financial bodies and/or city (the cities of district value), to village, settlement councils or their executive bodies.

Financial bodies and/or city (the cities of district value), village, settlement councils or their executive bodies study the report and in case of need submit the notes to bodies of the State Treasury. Changes of data of the reporting owing to the made mistakes which belong both to current, and to the expired period (after approval of this reporting) are carried out in that accounting period in which mistakes were revealed.

Summary monthly and quarterly statements move in Management of the consolidated statements on accomplishment of budgets of the State Treasury of Ukraine in paper (by the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kiev and Sevastopol) and electronic type (by the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kiev and Sevastopol, the cities republican the Autonomous Republic of Crimea and regional value and budgets of areas).

Financial bodies (and/or city (the cities of district value), village, settlement council or its executive body) prepare the explanatory note and together with the reporting received from bodies of the State Treasury of Ukraine give them to the supreme financial body for check and vising.

Summary annual statements move chief accountants of bodies of the State Treasury of Ukraine in Management of the consolidated statements on accomplishment of budgets of the State Treasury of Ukraine in paper (by the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kiev and Sevastopol) and electronic type (by the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kiev and Sevastopol, the cities republican the Autonomous Republic of Crimea and regional value and budgets of areas).

For the purpose of creation of the authentic reporting the Ministry of Finance of Ukraine and the State Treasury of Ukraine resolves all matters of argument which arose between financial bodies and bodies of the State Treasury in case of study of annual statements. Results of the annual statements worked by the Ministry of Finance in case of availability of reasons are considered by the State Treasury in the annual summary report.

The State Treasury of Ukraine establishes submission due dates of the monthly, quarter reporting management of the State Treasury of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to provide timely provision of the reporting on accomplishment of local budgets according to requirements of the Budget code of Ukraine.

6. Qualifiers and reference books which are used for creation of the reporting

Information concerning qualifiers which are used for creation of the reporting and the reference books corresponding to them developed by the Ministry of Finance of Ukraine contains in tab. 1.

Table 1. Qualifiers which are used for creation of the reporting

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| N | Параметры  |   Название    |Сокращен.|     Утверждено      |
|п/п|            | классификатора|название |                     |
|   |            |               |класси-  |                     |
|   |            |               |фикатора |                     |
|---+------------+---------------+---------+---------------------|
| 1 |      2     |       3       |    4    |          5          |
|---+------------+---------------+---------+---------------------|
| 1 |Доходы      |Классификация  |  КБКД   |Приказ Министерства  |
|   |бюджета     |доходов        |         |финансов Украины     |
|   |            |бюджета        |         |от 27.12.2001        |
|   |            |               |         |N 604                |
|---+------------+---------------+---------+---------------------|
| 2 |Расходы     |Временная      |         |Приказ Министерства  |
|   |бюджета     |классификация  |         |финансов Украины     |
|   |            |расходов и     |         |от 27.12.2001        |
|   |            |кредитования   |         |N 604                |
|   |            |местных        |         |                     |
|   |            |бюджетов       |         |                     |
|---+------------+---------------+---------+---------------------|
| 3 |Расходы     |Экономическая  |  КЕКВ   |Приказ Министерства  |
|   |бюджета     |классификация  |         |финансов Украины     |
|   |            |расходов       |         |от 27.12.2001        |
|   |            |бюджета        |         |N 604                |
|---+------------+---------------+---------+---------------------|
| 4 |Финансирова-|Классификация  |         |Приказ Министерства  |
|   |ние бюджета |финансирования |         |финансов Украины     |
|   |            |бюджета        |         |от 27.12.2001        |
|   |            |               |         |N 604                |
|---+------------+---------------+---------+---------------------|
| 5 |Кредитование|Классификация  |         |Приказ Министерства  |
|   |бюджета     |кредитования   |         |финансов Украины     |
|   |            |бюджета        |         |от 27.12.2001        |
|   |            |               |         |N 604                |
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