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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 4, 2019 No. 1070

Some questions of implementation by managers (receivers) of budgetary funds of advance payment of the goods, works and services which are purchased for budgetary funds

The Cabinet of Ministers of Ukraine decides:

1. Determine that managers (receivers) of budgetary funds (except foreign diplomatic organizations) in purchase agreements of goods, works and services for budgetary funds can provide advance payment in case of purchase:

goods, works and services in current expenses - for the term of no more than three months;

goods, works and services in capital expenditures and public contracts (agreements); periodicals - for the term of no more than 12 months;

the goods, works and services which are purchased under the external economic contracts (agreements) signed in pursuance of the international obligations; the goods, works and services which are purchased for ensuring national security and defense of the state; the goods, works and services which are purchased for ensuring participation of Ukraine in the international, national and world exhibition actions - for the term of no more than 24 months.

The size and term of advance payment within the terms determined in paragraphs the second - the fourth this Item, the number of payments within the term, and also provision concerning implementation in the current budget period of advance payment of goods, works and services which according to purchase agreements are supposed to be delivered, executed and provided during the current or next budget period are determined by the main manager of budgetary funds proceeding from need which is proved, in particular, by real condition of delivery of goods, performance of works, rendering services, monthly distribution of budgetary appropriations, seasonality of works, production cycle by advance payment.

The main managers of budgetary funds are responsible for the made decision, providing effective, productive and target use of budgetary funds according to requirements of the Budget code of Ukraine.

Managers of budgetary funds - foreign diplomatic organizations for budgetary funds provide advance payment according to the decision of the Ministry of Foreign Affairs in purchase agreements of goods, works and services.

2. Determine that:

advance payment is performed by managers (receivers) of budgetary funds on capital expenditures and public contracts by the direction of budgetary funds to contractors, suppliers of goods and to service providers (except nonresidents) into the off-budget accounts opened on their name in bodies of the Public treasurer service in the procedure established by the legislation with subsequent use of the specified means by contractors, suppliers of goods and service providers only from such accounts on the purposes determined by purchase agreements of goods, works and services with provision of supporting documents to bodies of the Public treasurer service for implementation of payments;

in decisions of the Cabinet of Ministers of Ukraine concerning use of budgetary funds, accomplishment of nation-wide programs of economic and social development, actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation in the Donetsk and Luhansk regions, project implementations of economic and social development of Ukraine, the state target programs, state programs of the public assistance, forming of the state order in case of need can be determined additional or other terms of advance payment of the goods, works and services which are purchased for budgetary funds;

calculations with advance payment for purchase agreements of the goods, works and services which are purchased for budgetary funds according to which budgetary obligations are registered in the Public treasurer service before entry into force of this resolution can be performed before complete execution of such agreements.

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