of February 3, 2021 No. 88
Some questions of payment to insured persons of material security for insurance in connection with temporary disability
According to Item 24 of article 14 of the Law of Ukraine "About the Government budget of Ukraine for 2021", for the purpose of implementation of the actions connected with prevention of distribution in the territory of Ukraine of sharp respiratory disease of COVID-19, by SARS-CoV-2, caused by coronavirus and fight against its consequences, the Cabinet of Ministers of Ukraine decides:
1. Determine that the means received at the expense of the sources determined by Item 9 of article 12 of the Law of Ukraine "About the Government budget of Ukraine for 2021" go to special fund of the government budget in 2021 in the amount of 400000 thousand hryvnias to the Ministry of social policy for payment by Social Insurance Fund to insured persons of material security for insurance in connection with temporary disability by establishment to the Ministry of social policy of special fund of the government budget of amount of expenses of consumption of the new budget program by balance of special fund which is considered behind the Ministry of social policy as of January 1, 2021.
1) to the Ministry of social policy - coordination of the direction of budgetary funds, the stipulated in Item 1 this resolution, with Committee of the Verkhovna Rada of Ukraine concerning the budget;
2) to the Ministry of Finance - after the specified coordination opening of the new budget program and modification of list of the government budget.
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 3, 2021 , No. 88
1. This Procedure determines the mechanism of use of means of the government budget by the "Payment to Insured Persons of Material Security for Insurance in connection with Temporary Disability Social Insurance Fund of Ukraine" program (further - budgetary funds).
2. The main manager of budgetary funds and the executive in charge of the budget program is Minsotspolitiki.
3. Budgetary funds are allocated to Social Insurance Fund (further - Fund) on irretrievable basis and used by it only for payment to insured persons of the material security for insurance in connection with temporary disability provided by the Law of Ukraine "About obligatory national social insurance".
4. The fund based on information on actual demand provided by working bodies to executive directorate of Fund in financing of material security for insurance in connection with temporary disability directs each ten days to Minsotspolitiki idea of transfer of budgetary funds to Fund for the budget program.
5. Transfer of budgetary funds is performed into Minsotspolitiki's account 3554 of "The account of the state trust funds", opened in Treasury for servicing of fund, based on representation of Fund with reasons for real need for means and detailed calculations of expenses taking into account actual receipts of means in the budget of Fund.
6. Reflection in primary both financial accounting of information on carrying out the transactions connected with use of budgetary funds, and the received (created) assets is performed in the procedure established by the legislation.
7. Creation and submission of financial and budget reports about use of budgetary funds, and also control of their target and effective expenditure are performed in the procedure established by the legislation.
8. Working bodies of executive directorate of Fund submit monthly to Fund information on use of the budgetary funds provided by this Procedure.
9. The fund provides monthly to 2 numbers to Minsotspolitiki information on use of budgetary funds.
10. Minsotspolitiki monthly informs Committee of the Verkhovna Rada of Ukraine concerning the budget, the Cabinet of Ministers of Ukraine and the Ministry of Finance on use of budgetary funds by Fund.
11. Allocated on the budgetary funds specified to the purpose not used by Fund for the end of the current year are subject to transfer by Fund to Minsotspolitiki's account with the subsequent transfer by Treasury in the government budget.
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