Approved by the order of the Ministry of Finance of the Republic of Tajikistan of February 3, 2010 No. 16

Instruction for accounting and reporting of special means by state budgetary institutions and organizations

1. General provisions

1) This instruction is developed according to article 6 of the Law of the Republic of Tajikistan "About treasury" and determines accounting treatment for the income and expenses of the means received by state-financed organizations during the rendering paid services, accomplishment of orders and other incomes, except for other obligatory payments which are determined by the Law of the Republic of Tajikistan "About other obligatory payments in the budget".

2) Special means of budgetary institutions and organizations are formed at the expense of own means, the amount according to orders and other types of financing (grants, financial support and uncertain deposits).

3) Special means are spent according to the profit and loss budget approved by state-financed organization according to the instruction. The estimate affirms the main manager of budgetary funds and is approved with the Ministry of Finance and local financial bodies. The main managers of special means are heads of budgetary institutions and organizations which grants the right to dispose of budgetary funds.

4) the Profit and loss budget of special means is the document in which the income of budgetary institutions from the works rendered by them and services is specified, and after approval it is submitted for financing in treasury.

5) Special means arrive on the single settlement account of special means of the republican budget and the single settlement account of special means of the local budget, their expense is performed from these settlement accounts.

6) Funds deposited for the performed work and the rendered services in cash desk of budgetary institutions and the organizations by cash are without fail enlisted on the special settlement account of treasury.

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