Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

It is registered

Ministry of Justice of Ukraine

October 15, 2021

No. 1344/36966

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 28, 2021 No. 521

About approval of the Procedure for redistribution and use of means of special fund from own receipts of the budgetary institutions belonging to the sphere of management of the Ministry of Finance of Ukraine

According to Articles 13, 22, 51 Budget code of Ukraine, to 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, and the Section X of the Procedure for treasurer servicing of the government budget on expenses approved by the order of the Ministry of Finance of Ukraine of December 24, 2012 No. 1407, registered in the Ministry of Justice of Ukraine on January 17, 2013 for No. 130/22662, of PRIKAZYVAYU:

1. Approve the Procedure for redistribution and use of means of special fund from own receipts of the budgetary institutions belonging to the sphere of management of the Ministry of Finance of Ukraine which is applied.

2. To provide to department of financial and economic planning, analysis and property relations submission of this order on state registration in the Ministry of Justice of Ukraine.

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

4. To impose control of execution of this order on the state secretary Samonenko D. A.

Minister

S. Marchenko

Approved by the Order of the Ministry of Finance of Ukraine of September 28, 2021, No. 521

Procedure for redistribution and use of means of special fund from own receipts of the budgetary institutions belonging to the sphere of management of the Ministry of Finance of Ukraine

I. General provisions

1. This Procedure determines the mechanism of redistribution and use of means of special fund from own receipts (further - special fund) the budgetary institutions belonging to the sphere of management of the Ministry of Finance, and subordinate organizations (branches as the isolated structural divisions of budgetary institution).

2. Redistribution and use of means of special fund are performed for the purpose of ensuring proper financing of the main activities of budgetary institutions and subordinate organizations (branches as the isolated structural divisions of budgetary institution) which are not provided or partially provided with means of the general fund of the government budget and which have no opportunity to fill special fund due to own receipts.

3. Redistribution and use of means of special fund are carried out according to the budget program "Support of Cultural and Improving and Social Actions of Financial System" provided by the Law of Ukraine on the Government budget of Ukraine for the corresponding budget period by the corresponding codes of program classification of expenses and crediting of the government budget.

II. Redistribution and use of means of special fund

1. Amounts of own receipts of the budgetary institutions belonging to the sphere of management of the Ministry of Finance which exceed amounts of the corresponding expenses (on condition of providing with resources actions for accomplishment of the main functions) are redistributed between budgetary institutions and subordinate organizations (branches as the isolated structural divisions of budgetary institution).

2. Funds redistribution of special fund is performed only in limits

one program, one group of own receipts according to the Section X of the Procedure for treasurer servicing of the government budget on expenses approved by the order of the Ministry of Finance of Ukraine of December 24, 2012 No. 1407, registered in the Ministry of Justice of Ukraine on January 17, 2013 for No. 130/22662.

3. The budgetary institutions relating to the sphere of management of the Ministry of Finance direct the means specified in Item 1 of the Section II of this Procedure first of all on:

debt repayment on compensation, charges on the salary;

debt repayment for utilities and energy carriers.

In case of lack of such debt of budgetary institution, the managements of the Ministry of Finance relating to the sphere, direct the funds for the actions necessary for accomplishment of the main functions specified in Item 1 of the Section II of this Procedure, but not secure or partially provided with means of general and special fund of the government budget according to the appropriate budget program.

4. Subordinate organizations (branches as the isolated structural divisions of budgetary institution) in case of failure to provide or partial ensuring need for money of general and special fund give to the budgetary institutions relating to the sphere of management of the Ministry of Finance, reasonable requests about the need for means of special fund.

5. The budgetary institutions relating to the sphere of management of the Ministry of Finance by results of consideration of the received applications makes the decision on funds redistribution of special fund and transfer the corresponding amounts of means to subordinate organizations (branches as the isolated structural divisions of budgetary institution).

6. Own receipts which arrived into the corresponding accounts of budgetary institutions which belong to the sphere of management of the Ministry of Finance, and subordinate organizations (branches as the isolated structural divisions of budgetary institution) opened in bodies of the Public treasurer service of Ukraine according to Articles 13, of 51 Budget code of Ukraine and according to the estimate which is constituted and approved according to the Procedure for creation, consideration, approval and the main requirements to accomplishment of estimates of budgetary institutions approved by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2002 No. 228.

7. Means of special fund unused in the current year are stored on the account of special fund of the government budget for covering of expenses in the next budget period according to the legislation taking into account their purpose.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.