ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 9, 2013 No. 866

About approval of Changes to some regulatory legal acts of the Ministry of Finance of Ukraine

According to the Budget code of Ukraine, the Laws of Ukraine of May 24, 2012 to No. 4839-VI "About introduction of amendments to some laws of Ukraine concerning capture on accounting of legal entities and physical persons - entrepreneurs", of May 16, 2013 No. 242-VII "About modification of the Budget code of Ukraine in connection with creation of bodies for the income and charges", of July 4, 2013 No. 391-VII "About introduction of amendments to the Law of Ukraine "About the Government budget of Ukraine for 2013", the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446, and also for the purpose of enhancement of treasurer servicing of budgetary funds and creation of the reporting by managers and receivers of budgetary funds I ORDER:

1. Approve Changes in the Procedure for forming of the Unified register of managers of budgetary funds and receivers of budgetary funds approved by the order of the Ministry of Finance of Ukraine of December 22, 2011 No. 1691, registered in the Ministry of Justice of Ukraine on January 12, 2012 for No. 33/20346, which are applied.

2. Approve Changes in the Procedure for creation of financial and budget reports managers and receivers of budgetary funds approved by the order of the Ministry of Finance of Ukraine of January 24, 2012 No. 44, No. 196/20509 registered in the Ministry of Justice of Ukraine on February 9, 2012 (with changes) which are applied.

3. Approve Changes in the Order of registration and accounting of budget obligations of managers of budgetary funds and receivers of budgetary funds in bodies of the State Treasury of Ukraine approved by the order of the Ministry of Finance of Ukraine of March 2, 2012 No. 309, registered in the Ministry of Justice of Ukraine on March 20, 2012 at No. 419/20732 (with changes) which are applied.

4. Approve Changes in the Procedure for opening and closing of accounts in national currency in bodies of the State Treasury of Ukraine approved by the order of the Ministry of Finance of Ukraine of June 22, 2012 No. 758, registered in the Ministry of Justice of Ukraine on July 18, 2012 at No. 1206/21518, which are applied.

5. Determine that managers of budgetary funds reflect data on financial investments in the financial reporting, starting with the reporting for the first quarter 2014, but not earlier than day of entry into force of the Accounting regulation of financial investments of budgetary institutions approved by the order of the Ministry of Finance of Ukraine of June 26, 2013 No. 611, registered in the Ministry of Justice of Ukraine on July 18, 2013 at No. 1215/23747.

6. 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 State Treasury of Ukraine (Sushko N. I.) provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

7. (Press service) of the Ministry of Finance of Ukraine (Kosarchuk V. P.) in ten-day time from the date of state registration of this order in the Ministry of Justice of Ukraine to provide to management of communications its publication on the official website of the Ministry of Finance of Ukraine on the Internet.

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

9. 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 October 9, 2013 No. 866

Changes to the Procedure for forming of the Unified register of managers of budgetary funds and receivers of budgetary funds

1. In Chapter 2:

 The second Item 2.1 of the word "the certificate of inclusion in the Unified state register of the companies and the organizations of Ukraine (further-EGRPOU) or the copy of this reference" shall be replaced with words 1) in the paragraph "the copy of the extract from the Unified State Register of Legal Entities and physical persons - entrepreneurs (further - the Unified state register)";

2) in Item 2.2:

the paragraph one to state in the following edition:

"2.2. The body of Treasury within one working day checks availability or lack of registration of organization (the company, the organization) in the Unified register, completeness of filling of the Registration card provided by the manager of budgetary funds (the receiver of budgetary funds), compliance of the data specified in the Registration card, to constituent documents and the copy of the statement from the Unified state register.";

after paragraph one to add Item with new paragraphs second, third the following content:

"The copy of the statement from the Unified state register shall conform to requirements of the legislation.

The body of Treasury enters the relevant information in the database of the Unified register with mark about its introduction on paper of the card (the code of the manager of budgetary funds (the receiver of budgetary funds) which is assigned, registration date are filled and are certified by the signature of the head (deputy manager) of body of Treasury). In case of detection of discrepancy of data, non-compliance with the established requirements to registration the Registration card returns to the manager of budgetary funds (the receiver 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.".

With respect thereto  to consider paragraph two the paragraph the fourth;

3) in paragraph one of Item 2.4 of the word "the second copy of the Registration card (original) is stored in relevant organ of Treasury in the case of the manager of budgetary funds (the receiver of budgetary funds)" shall be replaced with words "the second copy of the Registration card (original) and documents which are provided together with the Registration card are stored in relevant organ of Treasury in case on legal execution of accounts of the manager of budgetary funds (the receiver of budgetary funds)".

2. In Chapter 4:

1) in Item 4.1:

 in paragraph five of Item 4.1 of the word "the second copy (original) is stored in relevant organ of Treasury in the case of the manager of budgetary funds (the receiver of budgetary funds)" shall be replaced with words "and the second copy (original) and documents which are provided together with changes in the Registration card are stored in relevant organ of Treasury in case on legal execution of accounts of the manager of budgetary funds (the receiver of budgetary funds)";

add Item with new paragraphs of the following content:

"In case of change of the name of the manager of budgetary funds (the receiver of budgetary funds), body of Treasury for the place of its servicing of Treasury by relevant organ the updated certificate of inclusion of the manager of budgetary funds (the receiver of budgetary funds) in the Unified register is provided.

In other cases of modification of the Registration card the certificate of inclusion of the manager of budgetary funds (the receiver of budgetary funds) in the Unified register is not provided.";

 In paragraph one of Item 4.2 of the word "under RCBO" shall be replaced with words 2) "according to the Unified state register of the companies and organizations of Ukraine (further - EGRPOU)";

3) in Item 4.3:

 in paragraphs one and the second "The Unified State Register of Legal Entities and physical persons - entrepreneurs" shall be replaced with words words "The unified state register";

the paragraph one after the words "about carrying out state registration of the termination of the legal entity" to add with words ", certified by body which issued it";

paragraph two after words "constituent documents, about its closing" to add with words ", certified by body which issued it".

3.  To state Item 5.2 of Chapter 5 in the following edition:

"5.2. If the manager of budgetary funds is not included in network for the current budget period, and the receiver of budgetary funds - for the current and previous budget periods, relevant organs of Treasury check data on state registration of the termination of the legal entity (introduction of record about the isolated structural division of the legal entity) in the Unified state register. In case of availability of such entry in the Unified state register bodies of Treasury make to the state registrar inquiry about state registration of the termination of the legal entity.

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