of November 9, 2015 No. 191
About change and amendment of the Instruction for financial accounting in budgetary institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010.
Due to the need of reflection in accounting records of some specific transactions of budgetary institutions I ORDER:
In the Instruction "On financial accounting in budgetary institutions", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions.
1. "The organization of financial accounting" in Item 9 after the paragraph "4) specialists" to introduce the new paragraph of the following content in parts:
"Commission sessions are documented in the protocol which is constituted by the secretary of the commission according to appendix No. 6".
2. "Accounting of transactions on execution of expense budgets", the Section I "Fixed assets", Item 50, in the seventh paragraph after the phrase "except library stocks" to introduce the phrase in parts "production (including accessories) and economic stock, tools, furniture; long-term plantings; programs and technical carriers and scenic and production means".
Exclude the phrase "accession number 01630005 designates sub-account 016, group 3-economic stock, sequence number of subject 0005".
3. After appendix No. 5 to bring appendix No. 6 of the following content:
"Appendix No. 6
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