RESOLUTION OF THE MINISTRY OF HOUSING AND PUBLIC UTILITIES OF THE REPUBLIC OF BELARUS AND MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 4, 2015 No. 4/11

About approval of the Instruction about procedure for expense recovery of the organizations of housing and communal services connected with registration of citizens at the place of residence and the place of stay

Based on subitem 3.6 of Item 3 of the Presidential decree of the Republic of Belarus of September 7, 2007 No. 413 "About enhancement of system of accounting of citizens at the place of residence and the place of stay", subitem 4.4 of item 4 of the Regulations on the Ministry of Housing and Public Utilities of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 968 "Questions of the Ministry of Housing and Public Utilities of the Republic of Belarus", subitem 4.5-1 of item 4 and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Housing and Public Utilities of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus DECIDE:

1. Approve the enclosed Instruction about procedure for expense recovery of the organizations of housing and communal services connected with registration of citizens at the place of residence and the place of stay.

2. This resolution becomes effective after its official publication.

Minister of housing and communal services of the Republic of Belarus

A. A. Terekhov

Minister of Finance of the Republic of Belarus

V. V. Amarin

It is approved Chairman of the Brest regional executive committee March 4, 2015

A.V.Lis

It is approved Chairman of the Vitebsk regional executive committee March 4, 2015

N. N. Sherstnev

It is approved Chairman of the Gomel regional executive committee March 2, 2015

V.A.Dvornik

It is approved Chairman of the Grodno regional executive committee March 2, 2015

V. V. Kravtsov

It is approved Chairman of the Minsk regional executive committee March 4, 2015

S. B. Shapiro

It is approved Chairman of the Mogilev regional executive committee March 4, 2015

V. V. Domanevsky

It is approved Chairman of the Minsk city executive committee March 3, 2015

A.V.Shorets

Approved by the Resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of March 4, 2015 No. 4/11

The instruction about procedure for expense recovery of the organizations of housing and communal services connected with registration of citizens at the place of residence and the place of stay

1. This Instruction determines procedure for compensation for the account of means of local budgets of expenses of the organizations specified in subitem 3.6 of Item 3 of the Presidential decree of the Republic of Belarus of September 7, 2007 to No. 413 "About enhancement of system of accounting of citizens at the place of residence and the place of stay" (The national register of legal acts of the Republic of Belarus, 2007, No. 223, 1/8873) (further - the organizations) which officials according to Regulations on registration of citizens at the place of residence and the place of stay approved by the Presidential decree of the Republic of Belarus of September 7, 2007 No. 413 "About enhancement of system of accounting of citizens at the place of residence and the place of stay" (The national register of legal acts of the Republic of Belarus, 2007, No. 223, 1/8873), are the faces responsible for registration of citizens for the residence and the place of stay, the citizens connected with registration at the place of residence and the place of stay (further - expenses on registration).

2. Action of this Instruction does not extend to the housing stock which is in operational management of state-financed organizations.

3. Expenses are determined by the organizations according to the legislation of the Republic of Belarus and accounting policy of the organizations by registration.

4. Basic data for expense determination on registration are:

regulations and standard rates of providing with material resources, and in case of their absence - the actual consumption which developed for last years;

delivery agreements of material resources;

standard rates of number, calculations of the number of staff, the work payment terms determined according to the legislation of the Republic of Belarus;

useful lifex (normative service life) of fixed assets and objects as a part of current assets;

accounting data on cost structure, their dynamics for the period, preceding reporting;

other data.

5. Expenses on registration are grouped in the following Articles:

compensation;

assignments on social needs;

consumable materials and objects of supply;

expenses on fee, carried out by third parties;

communication fee;

payment of utilities;

other current expenses on purchase of goods and fee;

acquisition of intangible assets;

depreciation;

others.

6. Compensation to the organizations of expenses for registration is performed based on calculation of need for budgetary funds for expense recovery for registration for form according to appendix 1 to this Instruction which is constituted by the organizations quarterly to the 25th following the accounting period (quarter, half-year, 9 months, year), the accruing result since the beginning of year.

7. The organizations annually make calculation of annual need for budgetary funds for expense recovery for registration for form according to appendix 2 to this Instruction.

Appendix 1

to the Instruction about procedure for expense recovery of the organizations of housing and communal services connected with registration of citizens at the place of residence and the place of stay

Form

Calculation of need for the budgetary funds for expense recovery connected with registration of citizens at the place of residence and the place of stay for _________ 20 __ years (quarter, half-year, 9 months, year)

Housing stock, one thousand sq.m	Quantity of personal accounts, piece.	The average number of the workers performing registration of citizens at the place of residence and the place of stay, persons.	Is subject to transfer from the budget (+), is subject to return to the budget (–) for the beginning of the accounting period, thousand rubles.	The amount of actual expenses for _____ 20 __, thousand rubles.	Compensated from the budget for ______ 20 ___, thousand rubles.	Is subject to transfer from the budget (+), is subject to return to the budget (–) ( Art. 4 +  Art. 5 – – Art. 6), thousand rubles.
1	2	3	4	5	6	7

 

Appendix: the documents confirming the need for the budgetary funds for expense recovery connected with registration of citizens at the place of residence and the place of stay.

 

Head of the organization	__________________	____________________
	(signature)	(initials, surname)
	M.P.
Chief accountant of the organization	__________________	____________________
	(signature)	(initials, surname)

 

IT IS APPROVED

Chief of financial management (department)

local executive and administrative organ

_____________________________________

(signature, date, initials, surname)

 

Appendix 2

to the Instruction about procedure for expense recovery of the organizations of housing and communal services connected with registration of citizens at the place of residence and the place of stay

Form

Calculation of need for the budgetary funds for expense recovery connected with registration of citizens at the place of residence and the place of stay on next financial 20 ___ year

№ payment order	Name	The fact for prior year	The fact since the beginning of the current year	The expected execution of the current year	Forecast for the next financial year
1	2	3	4	5	6
1	Quantity of personal accounts, piece.
2	The average number of the workers performing registration of citizens at the place of residence and the place of stay, persons.
3	Expense amount, the citizens connected with registration at the place of residence and the place of stay, million rubles.
	Including:
3.1	compensation
3.2	assignments on social needs
3.3	consumable materials and objects of supply
3.4	expenses on fee, carried out by third parties
3.5	communication fee
3.6	payment of utilities
3.7	other current expenses on purchase of goods and fee
3.8	acquisition of intangible assets
3.9	depreciation
3.10	others
3.11	total

 

Head of the organization	__________________	____________________
	(signature)	(initials, surname)
	M.P.
Chief accountant of the organization	__________________	____________________
	(signature)	(initials, surname)

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