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Ministry of Justice of Ukraine

March 6, 2017

No. 309/30177

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 14, 2017 No. 135

About approval of Changes in the Instruction for application of economic classification of expenses of the budget

According to Article 8 of the Budget code of Ukraine and the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of reduction in compliance with the changes made to the legislation I order:

1. Approve Changes in the Instruction for application of economic classification of expenses of the budget approved by the order of the Ministry of Finance of Ukraine of March 12, 2012 No. 333, No. 456/20769 registered in the Ministry of Justice of Ukraine on March 27, 2012 (in edition of the order of the Ministry of Finance of Ukraine of June 21, 2012 No. 754) which are applied.

2. To department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V. P.) and to Department of methodology on servicing of budgets, financial accounting, the reporting and development of the Public treasurer service of Ukraine (Litvinenko L. I.) provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

3. 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 ensuring communications and organizational and analytical work of the Ministry of Finance of Ukraine its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.

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

5. To impose control of execution of this order on the first deputy the Minister of Finance of Ukraine Markarova A. S. and Chairman of the Public treasurer service of Ukraine Slyuz T. Ya.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine on February 14, 2017 No. 135

Changes in the Instruction for application of economic classification of expenses of the budget

1. In Chapter 1:

1) in Item 1.2 of the word "the biddings on purchase of goods, works and services (namely: expenses on development and mailing of documentation of the competitive biddings, invitations to participation in procedures of purchases and preparation of committee meetings of the competitive biddings on purchase of goods, works and services, etc.)" shall be replaced with words "public purchases";

2) in Item 1.4:

after the words "according to the legislation" to add with words of "amounts of debt taking into account the established inflation index for all the time of delay";

add Item with the paragraph of the following content:

"Payment of expenses on transportation, including expenses on risks insurance of transportation of goods, installation, installation, adjustment, procurement of goods and payment of rates (freight) for handling works is performed by that code of economic classification of expenses of the budget on which purchase of goods is performed if it is provided by terms of the contract of purchase.";

3) in the paragraph the second Item 1.6 of the word "construction (acquisition), repair, upgrade, reconstruction and restoration (including housing (rooms), other objects)" shall be replaced with words "capital investments, capital repairs;".

2. In Chapter 2:

Subitem 2.1.1 of Item 2.1 after words of "faces of the private and the commanding structure" to add 1) with the word", police officers";

2) in Item 2.2:

in subitem 2.2.1:

to add the subitem 3 after words of "information publications" with words ", including electronic";

to add the subitem 10 after the word of "fertilizers" with the word ", etc." and after words of "the scientific purposes" to add with words ", laboratory researches (testing)";

in subitem 17 of the word of "helmets, individual protection equipment, handcuffs" shall be replaced with words "handcuffs, individual protection equipment (helmets, bullet-proof vests, irrespective of cost and other special equipment)";

in subitem 2.2.4:

subitem 1 in paragraph eight "foreign" to exclude the word and after words of "scientific and technical information" to add with words ", information resources";

to add the subitem 5 after the words "payment of transport services" with words "(including compensation of the corresponding expenses to employees of foreign diplomatic organizations of Ukraine according to the legislation)";

the subitem 10 after words "documentation on the parcels of land;" to add with words "specifications;";

in subitem 21 of the word "and" to exclude jurymen;

the subitem 24 after the word of "youth" to add with words "national and patriotic", after the words "according to the signed agreements" to add with the words "and other supporting documents on holding actions";

in subitem 2.2.5:

in subitem 6 of the word "expense recovery" shall be replaced with words "compensation payments";

in subitem 7 of the word "youth" to exclude;

to add subitem 1 of subitem 2.2.6 after the word of "ammunition" with words ", defense products";

in subitem 2.2.7.4 of subitem 2.2.7 of the word "its transportations" shall be replaced with words "distributions of natural gas, storage, delivery and transportation";

in subitem 2.2.8:

to add subitem 5 of subitem 2.2.8.1 after the words "expenses on development" with words "(upgrade, enhancement)";

add subitem 2.2.8.2 with the subitem 12 of the following content:

"12) expenses of healthcare institutions which contain at the expense of budgetary funds (except healthcare institutions, expenses on which are provided in Article 87 of the Budget code of Ukraine).";

3) in subitem 2.5.3 of Item 2.5:

add subitem 1 with words "; compensation for the sublease (employment) of premises by the serviceman, the police officer and to faces of the private and the commanding structure who is not provided with such housing";

in subitem 25 of the word "mortgage housing" to exclude;

subitems 1, 3, 4 subitems 2.1.1.2 of subitem 2.1. 1, subitem 4 of the subitem

2.2. 2, subitem 2 of subitem 2.2. 3, subitem 1 of subitem 2.2. 5, subitem 20 of the subitem

2.5.3 after the word "military personnel" in the corresponding cases to add with the word", police officers" in the corresponding cases;

4) in Item 2.6:

state subitem 1 in the following edition:

"1) payment of tax, non-tax and other payments on irretrievable basis which collection is stipulated by the legislation (including payment for administrative services); payment of money contribution (guarantee) for ensuring accomplishment of obligations in connection with participation in procurement (tender);";

in subitem 3 of the word", losses from inflation" to exclude;

add subitem 9 with the words "and court costs".

3. In Chapter 3:

1) in Item 3.1:

state paragraph two in the following edition:

"On this category expenses on acquisition or creation of fixed assets, separate other non-current tangible assets, value addition of assets as a result of improvement of object (upgrade, completion, additional equipment, reconstruction, etc.), capital repairs, creation of the state inventories and reserves, land acquisition and intangible assets are provided.";

to add subitem 3.1.2.2 of subitem 3.1.2 with the subitem 8 of the following content:

"8) expenses on construction of monuments and monuments.";

2) subitem 3.2.1 of Item 3.2 to add with the subitem 4 following of content:

"4) capital expenditures of healthcare institutions which contain at the expense of budgetary funds (except healthcare institutions, expenses on which are provided in Article 87 of the Budget code of Ukraine).".

Director of the department of the government budget

V.P.Lozitsky

 

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