ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 30, 2011 No. 1223

About approval of the Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget

According to the Budget code of Ukraine, Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of 08.04.2011 No. 446, I ORDER:

1. Approve the Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget (further - the Procedure) which is attached.

2. Declare invalid the order of the State Treasury of Ukraine of 25.05.2004 No. 89 "About approval of the Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget", registered in the Ministry of Justice of Ukraine 10.06.2004 for No. 716/9315 (with changes).

3. To department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V. P.) and to Management of methodology on servicing of budgets, financial accounting and the reporting of the Public treasurer service of Ukraine (Sushko N. I.), to provide provision of this order on state registration in the Ministry of Justice of Ukraine.

4. To the public treasurer service of Ukraine (Harchenko S. I.):

bring this order to permission of the main managers of means of the government budget;

provide explanations concerning application of the Procedure.

5. This order becomes effective from the date of its official publication.

6. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the Public treasurer service of Ukraine Harchenko S. I.

 

Approved by the Order of the Ministry of Finance of Ukraine of September 30, 2011, No. 1223

Procedure for servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget

1. General provisions

1.1. This Procedure regulates organizational relations between bodies of the Public treasurer service, managers of budgetary funds, receivers of budgetary funds, and also distribution of obligations and responsibility between them in the course of servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget taking into account requirements of the Budget code of Ukraine and other regulatory legal acts.

1.2. In case of treasurer servicing of the government budget on expenses and transactions on provision and return of the loans granted at the expense of means of the government budget concepts and economic categories which are determined by the Budget code of Ukraine and other regulatory legal acts governing the budget relations in Ukraine are applied.

In this Procedure terms are used in such value:

open assignments - the right granted to the main managers of budgetary funds and managers of budgetary funds of the lowest level concerning distribution of the allocated assignments of general and special funds of the government budget to subordinated organizations (receivers of budgetary funds) and uses of budgetary appropriations taking into account the assumed budget obligations. Open assignments are provided with resources of the single treasurer account;

code of means - the disaggregated sign of the direction of money transfer of the government budget (the general fund; special fund regarding receipts which go for implementation of special expenses; receipts from service fee which are provided by budgetary institutions according to the legislation; other sources of own receipts of budgetary institutions and so forth);

the creditor - the manager of budgetary funds of appropriate level or the receiver of budgetary funds who receives budgetary appropriations from the government budget for implementation of transactions on loan granting from the budget of budget advances and financial aid on returnable basis also provides to the borrower return of such means to the budget;

crediting - transactions on provision of means from the government budget on terms of return, the paid nature and urgency from which obligations to the government budget (loan granting from the government budget), and transactions on return of such means to the government budget (return of the credits to the government budget) result. Budget advances and financial aid from the government budget on returnable basis also belong to the credits from the government budget;

memorial documents - documents which are used by bodies of the Public treasurer service for clearing settlements from the account into the account without exit in the Electronic payment system of the National Bank of Ukraine and document the specified transactions, in particular: memorial orders, payment orders, payment trebovaniyaporucheniye and so forth;

the borrower - legal entity or physical person which receives in temporary use of means of the government budget on terms of return, the paid nature and urgency on particular purpose according to regulatory legal acts.

2. Basic provisions about forming of the single database of network of managers and receivers of means of the government budget

2.1. The main managers of budgetary funds (further - the main managers) prior to the beginning of budget period determine network of managers of budgetary funds of the lowest level (further - managers of the lowest level) and receivers of budgetary funds (further - network) on the territories (regional level), having accurately determined with the status of each organization which is serviced in relevant organ of the Public treasurer service of Ukraine (further - body of Treasury). Executives in charge of budget programs determine network and give to the main manager for the report of network on the main manager.

The network joins the main manager, managers of the lowest level who in the activities are subordinated to the corresponding main manager and/or activities of which are coordinated through it, and the receivers of budgetary funds authorized by the main manager on implementation of the actions provided by the budget program and the means receiving on their accomplishment from the government budget.

Managers of budgetary funds and receivers of budgetary funds join in network of the main managers or managers of the lowest level if they receive budgetary appropriations directly from them.

The company (organization, the organization) cannot be included at the same time in network of the main manager and manager of the lowest level according to one budget program.

The organization cannot be at the same time the manager of budgetary funds and the receiver of budgetary funds.

The receiver of budgetary funds cannot be at the same time the customer and the contractor (okazyvatel of services, the supplier of goods) in case of accomplishment of the budget program at the expense of means of the government budget.

If the company (organization, the organization) is not receiver of budgetary funds, and according to the signed agreements executed by own forces for the manager of budgetary funds or the receiver of budgetary funds the corresponding works (rendered services, delivered goods), then such company (organization, the organization) does not join in network of the corresponding manager.

The network joins the companies (organizations, the organizations) entered in the Unified register of managers of budgetary funds and receivers of budgetary funds, according to the procedure, established by the legislation, taking into account data of this register.

The network can include the isolated structural divisions of managers of budgetary funds (receivers of budgetary funds) to which the requirements of the budget legislation determined for managers of budgetary funds (receivers of budgetary funds) are applied.

The main manager (the manager of the lowest level) includes in network of organization which for the end of the previous budget period were in its network and had budget debt, and performs actions for streamlining of budget debt of last years according to budget settings of the current budget period (with observance of requirements of part two of Article 57 of the Budget code of Ukraine).

If till March 1 of the current budget period are not included by the main manager (the manager of the lowest level) in network of the current budget period of organization which for the end of the previous budget period were in its network and had budget debt and for which budgetary appropriations for repayment of such debt are not provided in estimates (plans of use of budgetary funds), the main manager (the manager of the lowest level) bears responsibility according to the budget legislation.

Not later than 15 days prior to the beginning of budget period the main managers (except Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations) give to the Public treasurer service of Ukraine (further - Treasury of Ukraine) on paper and electronic media network in the form given in appendix 1. In case of origin during the budget period of changes of network the main managers constitute the register of changes to network in form according to appendix 2.

The treasury of Ukraine checks the submitted information for compliance to the established requirements concerning creation of network, to data of the Unified register of managers of budgetary funds and receivers of budgetary funds (code of the manager/receiver of budgetary funds according to the Unified register of managers of budgetary funds and receivers of budgetary funds, code on EGRPOU complete and the name reduced (in the presence), the status of organization (the manager of budgetary funds or the receiver of budgetary funds), code and the name of body of Treasury) and brings in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in the form given in appendix 3 is put.

The Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations give network to Head departments of the Public treasurer service of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - Head departments of Treasury) for entering into the single database of network of managers and receivers of means of the government budget.

2.2. Managers of the lowest level whose sphere of management other managers of the lowest level treat constitute network according to the procedure, determined for the main managers. These managers (except district public administrations) are serviced in the relevant Head departments of Treasury and include in network of managers of budgetary funds and receivers of budgetary funds which are serviced in bodies of Treasury of the corresponding administrative and territorial unit (The Autonomous Republic of Crimea, the area, the cities of Kiev and Sevastopol). District public administrations are serviced in the relevant managements (departments) of the Public treasurer service of Ukraine (further - managements (department) of Treasury) and include in network of managers of budgetary funds and receivers of budgetary funds which are serviced in this management (department) of Treasury.

Managers of the lowest level (regional level) give to Head departments of Treasury on paper and electronic media network in territorial section (the city, the area) not later than in 10 days prior to the beginning of budget period. District public administrations give network to the relevant managements (departments) of Treasury. Head departments of Treasury (management (department) of Treasury) check the submitted information of public administrations and managers of the lowest level for compliance to the established requirements concerning creation of network, to data of the Unified register of managers of budgetary funds and receivers of budgetary funds (code of the manager/receiver of budgetary funds according to the Unified register of managers of budgetary funds and receivers of budgetary funds, code on EGRPOU complete and the name reduced (in the presence), the status of organization (the manager of budgetary funds or the receiver of budgetary funds), code and the name of body of Treasury). Head departments of Treasury (management (department) of Treasury) bring the received network in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in the form given in appendix 3 is put.

2.3. Creation of network of the Ministry of Defence of Ukraine, Administration of the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine (further - law enforcement agencies), has the features different from other main managers: managers of the lowest level who are serviced in one Head department of Treasury (basic) include in network of managers of the lowest level who are serviced in other Head department of Treasury (transit).

Basic Head departments of Treasury are Head departments of Treasury in the territory of which there are managers of the lowest level whose network includes the managers of budgetary funds located in the territory of other Head department of Treasury (transit).

Transit Head departments of Treasury are Head departments of Treasury in the territory of which there are managers of budgetary funds which are included in network of managers of the means of the lowest level located in the territory of other Head department of Treasury (basic).

The network of law enforcement agencies is brought in the single database of network of managers and receivers of means of the government budget by basic Head departments of Treasury.

2.4. During the budget period there can be changes of network in case of entering into network of new establishment, exception of organization of network, refining of details (the name or the place of servicing) and so forth.

The main managers report about changes in network in Treasury of Ukraine, and managers of the lowest level - in relevant organs of Treasury. The register of changes to network with the corresponding reasons moves on paper and electronic media in form according to appendix 2.

After modification of the Unified register of managers of budgetary funds and receivers of budgetary funds regarding data which are used in case of creation of network the main manager (the manager of the lowest level) within three working days submits to relevant organ of Treasury the register of changes to network.

The exception of network of organization (the company, the organization) which is liquidated or will be reorganized, is carried out only after transfer to organization legal successor (the company, the organization) of planned targets, amounts of open assignments, indicators of the cash expenses and outstanding budget obligations which are carried out since the beginning of budget period.

The treasury of Ukraine, Head departments of Treasury and management (department) of Treasury, respectively make changes to the single database of network of managers and receivers of means of the government budget based on the registers of changes submitted the main managers and managers of the lowest level to network. After modification on the document the stamp print in the form given in appendix 3 is put.

2.5. Complete responsibility for accuracy of the data, provided in network, managers of budgetary funds bear. Bodies of Treasury are users of network.

2.6. In case of non-compliance by the manager of budgetary funds of the requirements established by this Procedure in case of creation of network and changes to it, detection of discrepancy of data of network to data of the Unified register of managers of budgetary funds and receivers of budgetary funds the document returns to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended.

2.7. The treasury of Ukraine provides to the main managers according to their address information from the single database of network of managers and receivers of means of the government budget on paper and electronic media.

The treasury of Ukraine daily provides to the Ministry of Finance of Ukraine (далееМинфин Ukraine) information from the single database of network of managers and receivers of means of the government budget according to format and the regulations of exchange of information between the Ministry of Finance of Ukraine and Treasury of Ukraine.

3. The organization of work of bodies of Treasury concerning ensuring accounting of budgetary appropriations and control of their observance

3.1. The Ministry of Finance of Ukraine sends to Treasury of Ukraine on paper and electronic media the approved annual list of assignments of the government budget to the time determined by the legislation (except for loan granting from the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting from the general fund of the government budget, annual list of expenses of special fund of the government budget with distribution by types of receipts, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses).

The treasury of Ukraine registers data of the specified documents. After registration on originals of documents the stamp print in the form given in appendix 3 is put. Data of annual list of assignments of the government budget (except for loan granting from the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting from the general fund of the government budget, annual list of expenses of special fund of the government budget with distribution by types of receipts and monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) the Treasury of Ukraine displays on the corresponding accounts opened on accounts of off-balance accounting. The specified accounts on accounting of planned targets are opened based on the documents received from the Ministry of Finance of Ukraine and closed upon termination of budget period in the automated mode.

The treasury of Ukraine within three working days after obtaining from the Ministry of Finance of Ukraine of the specified documents brings to the main managers of the statement from annual list of assignments of the government budget (except for loan granting from the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting from the general fund of the government budget, annual list of expenses of special fund of the government budget with distribution by types of receipts and monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) (appendices 4-8). The statements received by the main managers from Treasury of Ukraine are the basis for approval in accordance with the established procedure of estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), managers of budgetary funds and plans of use of budgetary funds by receivers of budgetary funds. Higher educational institutions and scientific institutions also approve plans of use of budgetary funds and monthly plans of use of budgetary funds.

3.2. The main managers (except public administrations) within three working days after receipt of statements from list of the government budget give to Treasury of Ukraine distribution of indicators of summary estimates, distribution of indicators of consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), distribution of indicators of consolidating plans of loan granting from the general fund of the government budget, distribution of indicators of consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), reports of indicators of special fund, distribution of indicators of consolidating plans of use of budgetary funds and consolidating monthly plans of use of budgetary funds by managers of the lowest level and receivers of budgetary funds on the territories according to network and the received statement on paper and electronic media in the forms given in appendices 9-14. Responsibility for reliability of the submitted data is born by the main managers.

The treasury of Ukraine checks the specified documents for compliance to data of network, to indicators of list of the government budget, amounts of the assignments opened since the beginning of year, correctness of application of economic classification of expenses and classification of crediting of the budget (concerning receivers of budgetary funds check of the available codes of economic classification of expenses and classification of crediting of the budget of its status is performed).

In case of discrepancy the specified documents return to the main manager to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended.

Data of distributions of indicators of summary estimates, consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), consolidating plans of loan granting from the general fund of the government budget, consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and reports of indicators of special fund of the main managers by managers of the lowest level and receivers of budgetary funds are considered in Treasury of Ukraine on the corresponding accounts opened on accounts of off-balance accounting. After accounting of data on documents the stamp print in form according to appendix 3 is put.

3.3. The treasury of Ukraine within five working days generalizes the data obtained from the main managers, creates annual list of assignments of the government budget (except for loan granting of the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting of the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts (appendix 15-18) on the territories by managers of the lowest level and receivers of budgetary funds for each Head department of Treasury. The specified documents are led up to Head departments of Treasury on paper and electronic media. Originals of the specified documents are sent to the relevant Head departments of Treasury, copies remain in Treasury of Ukraine.

Finishing annual list of assignments of the government budget (except for loan granting from the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts on law enforcement agencies is carried out to transit Head departments of Treasury through basic Head departments of Treasury within three working days after receipt of list from Treasury of Ukraine.

The specified documents shall be signed by the head of the relevant structural division of body of Treasury.

The head department of Treasury registers the received documents and displays the specified information on the corresponding accounts opened on accounts of off-balance accounting. After registration on the original the stamp print in form according to appendix 3 is put. Within three working days of the statement from annual list of assignments of the government budget (except for loan granting from the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts (appendices 4-8) on the territories are led up to managers of budgetary funds and receivers of budgetary funds which are serviced in Head department of Treasury.

Managements (department) of Treasury based on the database create statements from annual list of assignments of the government budget (except for loan granting of the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting of the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts and bring to managers of budgetary funds and receivers of budgetary funds which are serviced in management (department) of Treasury.

3.4. Managers of the lowest level who have own network and are serviced in Head department of Treasury, and also public administrations within three working days after receipt of statements from list of the government budget give to the relevant Head department of Treasury (management (department) of Treasury) on paper and electronic media distribution of indicators of summary estimates, distribution of indicators of consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), distribution of indicators of consolidating plans of loan granting from the general fund of the government budget, distribution of indicators of consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), reports of indicators of special fund, distribution of indicators of consolidating plans of use of budgetary funds and consolidating monthly plans of use of budgetary funds by managers of the lowest level and receivers of budgetary funds (appendix 9-14).

Head departments of Treasury (management (department) of Treasury) within two working days check the specified documents for compliance to data of network, to indicators of list of the government budget on the territories, amounts of the assignments opened since the beginning of year, correctness of application of economic classification of expenses and classification of crediting of the budget (concerning receivers of budgetary funds check of the available codes of economic classification of expenses and classification of crediting of the budget of its status is performed). In case of discrepancy the specified documents return to the corresponding manager to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended.

Indicators of the specified documents are considered in Head department of Treasury (management (department) of Treasury) on the corresponding accounts opened on accounts of off-balance accounting. After accounting of data on documents the stamp print in form according to appendix 3 is put.

3.5. Managers of budgetary funds submit to relevant organs of Treasury on paper and electronic media the approved estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), reports of indicators of special fund of the estimate. Higher educational institutions and scientific institutions submit also approved plans of use of budgetary funds and monthly plans of use of budgetary funds.

Receivers of budgetary funds submit to relevant organs of Treasury on paper and electronic media plans of use of budgetary funds.

The specified documents are verified with accounting data of indicators. After reconciliation on the original of this documents the stamp print in form according to appendix 3 is put. These reports of indicators of special fund at all levels of bodies of Treasury shall be verified with data of special fund of the estimate of the corresponding manager of budgetary funds.

In case of discrepancy of these specified documents to accounting data the body of Treasury returns the specified documents for completion to managers of budgetary funds and receivers of budgetary funds. Managers of budgetary funds and receivers of budgetary funds bring the specified documents into accord with data of list. Originals of documents return to managers of budgetary funds, and the copies certified in accordance with the established procedure remain in bodies of Treasury.

Indicators of estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), reports of indicators of special fund of the estimate, plans of use of budgetary funds and monthly plans of use of budgetary funds, are considered in bodies of Treasury on the corresponding accounts of off-balance accounting.

3.6. The finished amounts of budgetary appropriations are the basis for adoption of budgetary funds by managers and receivers of budgetary funds of budget obligations.

3.7. During the period before approval of estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), plans of use of budgetary funds and monthly plans of use of budgetary funds, expenses of budgetary institutions (organizations) and receivers of budgetary funds are performed according to the legislation.

3.8. If the list of the government budget is not approved prior to the beginning of budget period and the Treasury of Ukraine receives from the Ministry of Finance of Ukraine temporary list for certain period, then statements from it are led up to the main managers according to the procedure and the terms determined in Item 3.1 of this Chapter. Budgetary institutions constitute for this period temporary individual estimates which affirm as the procedure established by the legislation, and higher educational institutions and scientific institutions - provisional individual plans of use of budgetary funds and provisional individual monthly plans of use of budgetary funds which affirm their heads. Receivers of budgetary funds constitute provisional plans of use of budgetary funds for this period.

In need of the specified documents changes which are drawn up by analogy with the procedure determined for modification of estimates and plans of use of budgetary funds are made.

Summary the temporary estimate is not constituted by the main managers and managers of the lowest level, distribution of indicators of summary temporary estimates, consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), consolidating plans of loan granting from the general fund of the government budget, consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), reports of indicators of special fund, consolidating plans of use of budgetary funds and consolidating monthly plans of use of budgetary funds to bodies of Treasury does not move.

The temporary list on the territories is not constituted by Treasury of Ukraine.

During creation of annual list of assignments of the government budget (except for loan granting from the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits, in the government budget and loan granting from the government budget, monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting from the general fund of the government budget, annual list of expenses of special fund of the government budget, with distribution by types of receipts, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), for the next budget period expenses are considered, carried out according to temporary list of the government budget and temporary estimates (provisional plans of use of budgetary funds).

3.9. The expenses performed during the period before approval of estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), reports of indicators of special fund of the estimate, plans of use of budgetary funds and monthly plans of use of budgetary funds shall be without fail considered in the estimate, the plan of assignments of the general fund of the government budget (except for loan granting from the government budget), the plan of loan granting from the general fund of the government budget, the plan of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), the report of indicators of special fund of the estimate, the plan of use of budgetary funds and the monthly plan of use of budgetary funds, and also in all summary planned targets.

In case of discrepancy of indicators of the specified documents to the carried-out expenses implementation of expenses temporarily stops, and documents return to completion. In the further ambassador of legislatively certain term bodies of Treasury perform payment of accounts of managers of budgetary funds and receivers of budgetary funds in the procedure established by the legislation only according to the approved and registered estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), the report of indicators of special fund of the estimate, plans of use of budgetary funds and monthly plans of use of budgetary funds.

4. Registration of changes of the planned targets arising in the course of accomplishment of the government budget

4.1. Modification of list of the government budget is possible in the cases and procedure established by the Budget code of Ukraine, the law on the Government budget of Ukraine and other normative legal acts.

4.2. The treasury of Ukraine receives from the Ministry of Finance of Ukraine in accordance with the established procedure the original and one copy of certificates of changes to annual list of the government budget, monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses).

Changes concerning reduction of planned targets can be made only within remaining balance of unused planned targets. Changes to annual list of the government budget, monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting, from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), drawn up by other documents, Treasury of Ukraine are not accepted.

4.3. The treasury of Ukraine after check of indicators of the specified documents with data of off-balance accounting performs registration of references and displays information on the amounts of changes on the corresponding accounts opened on accounts of off-balance accounting. After registration of references on the original and the copy of the reference the stamp print in form according to appendix 3 is put. The copy of the reference within one working day from the moment of registration is sent to the main manager and is the basis for introduction in accordance with the established procedure of changes in estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), plans of loan granting from the general fund of the government budget, plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), plans of use of budgetary funds, monthly plans of use of budgetary funds, summary estimates, consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), consolidating plans of loan granting from the general fund of the government budget, consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and corresponding expenses) and report of indicators of special fund.

The treasury of Ukraine daily creates the database of the specified indicators of annual list of assignments of the government budget (except for loan granting of the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting of the government budget), annual list of return of the credits to the government budget and loan granting of the government budget, monthly list of return of the credits to the general fund of the government budget, monthly list of loan granting of the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), annual list of expenses of special fund of the government budget with distribution by types of receipts taking into account the references received from the Ministry of Finance of Ukraine.

4.4. Within three working days after receipt of references the main managers provide to Treasury of Ukraine the register of changes of distribution of indicators of summary estimates, the register of changes of distribution of indicators of consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), the register of changes of distribution of indicators of consolidating plans of loan granting from the general fund of the government budget, the register of changes of distribution of indicators of consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and the register of changes of the report of indicators of special fund, by managers of the lowest level and receivers of budgetary funds (in the forms given in appendices 19-22) on paper and electronic media.

The main managers in whose network there are scientific institutions and educational institutions provide to Treasury of Ukraine distributions of indicators of the changed consolidating plans of use of budgetary funds and consolidating monthly plans of use of budgetary funds.

If the specified changes are caused by changes in subordination and/or arrangement of organizations or other changes of network of the main manager, then the main manager registers of changes of distribution of indicators of the summary estimate, the consolidating plan of assignments of the general fund of the government budget (except for loan granting from the government budget), the consolidating plan of loan granting from the general fund of the government budget, the consolidating plan of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), and the register of changes of the report of indicators of special fund gives along with changes to network.

Changes to distributions of indicators of summary estimates, consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), consolidating plans of loan granting from the general fund of the government budget, consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and reports of indicators of special fund, can be brought by the main manager as based on the corresponding certificate of changes to list of the government budget, and in the limits set by the legislation of the rights granted to the main manager. In Treasury of Ukraine registers of the changes made based on the certificate of changes to list of the government budget and registers of changes which are made in the limits set by the legislation of the rights granted to the main manager and which introduction does not need the certificate of changes to list of the government budget without fail move.

Modification of the report of indicators of special fund is carried out only in case of modification of annual list of expenses of special fund of the government budget with distribution by types of receipts and/or redistributions of planned targets of special fund between the territories within budgetary appropriations of the manager of budgetary funds.

Data on changes move to Treasury of Ukraine no later than the 25th of current month. Responsibility for accuracy of the data is born by the main managers.

The main manager in three-day time after receipt of the copy of the approved certificate of changes to list of the government budget brings the specified changes to managers of the lowest level and receivers of budgetary funds.

4.5. The Treasury of Ukraine within two working days checks the submitted registers of changes for compliance to data of network of off-balance accounting (to indicators of the certificate of changes to list of the government budget, list of the government budget (taking into account the made changes), to distributions of indicators of summary estimates, consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), consolidating plans of loan granting from the general fund of the government budget, consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and reports of indicators of special fund (taking into account the made changes), to remaining balance of unused assignments), correctness of application of economic classification of expenses and classification of crediting of the budget (concerning receivers of budgetary funds check of the available codes of economic classification of expenses and classification of crediting of the budget of its status is performed). In case of discrepancy registers return to the main manager to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended. Indicators of registers of changes are considered in Treasury of Ukraine on the corresponding accounts opened on accounts of off-balance accounting. After accounting of data on documents the stamp print in the form given in appendix 3 is put.

Based on the received registers of changes messages on changes to annual list of assignments of the government budget (except for loan granting are created of the government budget), monthly list of assignments of the general fund of the government budget (except for loan granting from the government budget), annual list of return of the credits to the government budget and loan granting from the government budget, monthly list of loan granting from the general fund of the government budget, monthly list of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and annual list of expenses of special fund of the government budget with distribution by types of receipts (appendices 23-26) by managers of the lowest level and receivers of budgetary funds for each Head department of Treasury, which are signed by the head of the relevant structural division and transferred to Head departments of Treasury on paper and electronic media. Originals of messages are sent to the relevant Head departments of Treasury on papers the next working day after verification of registers of changes of the main managers, the copy remains in Treasury of Ukraine.

After receipt of the specified documents Head departments of Treasury consider their data on the corresponding accounts opened on accounts of off-balance accounting. After accounting of the documents this on originals the stamp print in form according to appendix 3 is put.

Bodies of Treasury within one working day after receipt of messages on changes to lists bring statements from the specified documents to managers of budgetary funds and receivers of budgetary funds which at them are serviced.

Managers of budgetary funds bring the specified changes to managers of the lowest level.

The managers of the lowest level having own network and who are serviced in Head department of Treasury and also public administrations within three working days after receipt of the statement from the message on changes to lists submit to the relevant Head department of Treasury (management (department) of Treasury) the register of changes of distribution of indicators of summary estimates, the register of changes of distribution of indicators of consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), the register of changes of distribution of indicators of consolidating plans of loan granting from the general fund of the government budget, the register of changes of distribution of indicators of consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and the register of changes of the report of indicators of special fund by managers of the lowest level and receivers of budgetary funds (in the forms given in appendices 19-22) on paper and electronic media. Managers of the lowest level in whose network there are scientific institutions and educational institutions provide to the relevant Head department of Treasury (management (department) of Treasury) distribution of indicators of the changed consolidating plans of use of budgetary funds and consolidating monthly plans of use of budgetary funds.

The Head department of Treasury (management (department) of Treasury) within two working days checks the submitted registers of changes for compliance to data of network, off-balance accounting (to indicators of the message on changes to list of the government budget on the territory, list of the government budget on the territory (taking into account the made changes), to distributions of indicators of summary estimates, consolidating plans of assignments of the general fund of the government budget (except for loan granting from the government budget), consolidating plans of loan granting from the general fund of the government budget, consolidating plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses) and reports of indicators of special fund (taking into account the made changes), to remaining balance of unused assignments), correctness of application of economic classification of expenses and classification of crediting of the budget (concerning receivers of budgetary funds check of the available codes of economic classification of expenses and classification of crediting of the budget of its status is performed). In case of discrepancy registers return to the corresponding manager of budgetary funds for completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended. Indicators of the specified documents are considered in Head department of Treasury (management (department) of Treasury) on the corresponding accounts opened on accounts of off-balance accounting. After accounting of data on documents the stamp print in form according to appendix 3 is put.

4.6. Changes to estimates, plans of assignments of the general fund of the government budget (except for loan granting from the government budget), to plans of loan granting from the general fund of the government budget, to plans of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), to plans of use of budgetary funds and monthly plans of use of budgetary funds are drawn up by certificates of changes to the estimate, the plan of assignments of the general fund of the government budget (except for loan granting from the government budget), to the plan of loan granting from the general fund of the government budget, to the plan of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), to the plan of use of budgetary funds and the monthly plan of use of budgetary funds, according to the procedure, established by the legislation.

The manager of budgetary funds during the next working day after approval of the reference, but not later than the last working day of current month, submits it on paper and electronic media to relevant organ of Treasury. The body of Treasury in turn verifies the data provided in the reference and considers them on the accounts opened on accounts of off-balance accounting. On the original of the reference the stamp print in form according to appendix 3 is put. The reference registered by body of Treasury is integral part of the estimate, plan of assignments of the general fund (except for loan granting from the government budget), the plan of loan granting from the general fund of the government budget, the plan of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), the plan of use of budgetary funds and the monthly plan of use of budgetary funds.

Managers of budgetary funds at the same time with the certificate of changes to the estimate, the plan of assignments of the general fund of the government budget (except for loan granting from the government budget), to the plan of loan granting from the general fund of the government budget, to the plan of special fund of the government budget (except for own receipts of budgetary institutions and the corresponding expenses), to the plan of use of budgetary funds and the monthly plan of use of budgetary funds if necessary submit to relevant organ of Treasury in accordance with the established procedure information concerning adjustment of amounts of the undertaken budget obligations.

Changes are made to special fund of the estimate in case the total amount of actual receipts in this fund together with amount of remaining balance of budgetary funds on its accounts for the beginning of year is more, than the corresponding receipts considered in the estimate for the corresponding year. At the same time in special fund of the estimate the specified amount of expenses or loan granting shall equal to the amount of the specified amount of the income and remaining balance of budgetary funds for the beginning of year.

During the budget period managers of budgetary funds make changes to special fund of the estimate for own receipts based on the certificate of modification of the estimate which affirms the head of the organization which approved the estimate without entering of corresponding changes into budget list on special fund of the government budget. Managers of budgetary funds without fail give to the main manager (the manager of the lowest level) the Treasuries of the copy of the approved certificates of modification of special fund of the estimate for own receipts certified by body.

4.7. Changes to plans of use of budgetary funds are made by receivers of budgetary funds based on certificates of changes to plans of use of budgetary funds according to the procedure, established by the legislation.

In case of reduction or increase in total amount of the plan of use of budgetary funds the receiver of budgetary funds submits in accordance with the established procedure to relevant organ of Treasury information concerning modification of accounting of budget obligations.

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