RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of August 31, 2009 No. 21-2

About approval of the Procedure for development, approval and accomplishment of the budget of the Pension fund of Ukraine

According to part four of article 71 of the Law of Ukraine "About obligatory national pension insurance", the subitem 3 of item 4 and Item 11 of the Regulations on the Pension fund of Ukraine approved by the Presidential decree of Ukraine of 06.04.2011 No. 384, board of the Pension fund of Ukraine DECIDES:

1. Approve the Procedure for development, approval and accomplishment of the budget of the Pension fund of Ukraine which is applied.

2. To legal management (Ryabtseva T. B.) together with department of the consolidated budget (Pridnya T. G.) to submit this resolution on state registration to the Ministry of Justice of Ukraine.

3. To impose control over the implementation of this resolution on the vice chairman of the board of Koronevsky V. M.

4. This resolution becomes effective from the date of official publication.

Approved by the Resolution of board of the Pension fund of Ukraine of August 31, 2009, No. 21-2

Procedure for development, approval and budget implementation of the Pension fund of Ukraine

I. General provisions

1. This Procedure establishes the mechanism of creation, consideration, approval and budget implementation of the Pension fund of Ukraine (further - the Pension fund), plans of the income and expenses of head departments of the Pension fund in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - territorial authorities), managements of the Pension fund in areas, the cities, areas in the cities, the joint managements (further - district managements) and the office of the Pension fund (further - the device).

2. Budget process is the activities regulated by the legislation connected with creation, consideration, approval of the budget of the Pension fund, plans of the income and expenses, their accomplishment and control of their execution, creation, consideration and approval of performance reports of the budget and plans of the income and expenses.

The budget period for the budget of the Pension fund constitutes one calendar year which begins on January 01 every year and comes to an end on December 31 the same year.

3. Normative legal regulation of budget process of the Pension fund is performed according to the Constitution of Ukraine, the Budget code of Ukraine, the law on the Government budget of Ukraine for the corresponding year, to the Law of Ukraine "About obligatory national pension insurance" (further - the Law), to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and to other legal acts, the Regulations on the Pension fund of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of July 23, 2014 No. 280, to other regulatory legal acts and this Procedure.

4. In this Procedure terms are used in such values:

monthly list of primary groups of the income and expenses of the budget of the Pension fund - list of indicators of primary groups of profitable and account parts of the budget of the Pension fund for year on months;

annual list of the income and expenses of the budget of the Pension fund - list of the indicators determined by the budget of the Pension fund for planning budget period by territorial authorities and the device without period allocation of year;

participants of budget process - the device, territorial authorities, district managements.

Other terms in this Procedure are used in the values determined by the Budget code of Ukraine, the Law and the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance".

5. The device will organize and controls budget implementation, coordinates work of participants of budget process who provide accomplishment of plans of the income and expenses, target and effective use of means.

II. Structure of the budget

1. The main components of the budget of the Pension fund is profitable and account speak rapidly.

2. Budget receipts of the Pension fund are classified by the following primary groups:

own income (means);

means of the Government budget of Ukraine.

3. Own income (means) includes:

receipts from payment of the single fee on obligatory national social insurance (further - single fee) distributed on obligatory national pension insurance (further - part of single fee), according to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and to the resolution of the Cabinet of Ministers of Ukraine of November 26, 2014 No. 675 "About approval of proportions of distribution of single fee to obligatory national social insurance" (in edition of the resolution of the Cabinet of Ministers of Ukraine of February 18, 2016 No. 85);

funds of the Government budget of Ukraine for payment of single fee for some categories of the insured persons determined by the resolution of the Cabinet of Ministers of Ukraine of March 02, 2011 No. 178 "About approval of the Procedure for charge and payment of single fee on obligatory national social insurance for some categories of insured persons";

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