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of May 16, 2025 No. 566
About modification of the Standard regulations on accounting service of budgetary institution
The Cabinet of Ministers of Ukraine decides:
Make changes to Standard regulations on accounting service of the budgetary institution approved by the resolution of the Cabinet of Ministers of Ukraine of January 26, 2011 No. 59 (The Official Bulletin of Ukraine, 2011, No. 8, Art. 372; 2012, No. 85, Art. 3458; 2015, to No. 30, the Art. 863), having stated it in edition which is applied.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 16, 2025 No. 566
"It is approved by the Resolution of the Cabinet of Ministers of Ukraine of January 26, 2011 No. 59
1. This Standard provision determines tasks and functional obligations of accounting service of budgetary institution (further - accounting service) and powers of her head.
2. For ensuring conducting financial accounting the budgetary institution independently with observance of requirements of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" chooses forms of its organization:
forming of accounting service as independent structural division or introduction of position of the specialist to whom accomplishment of functional obligations of accounting service is assigned;
maintaining on a contract basis financial accounting of budgetary institution by centralized accounts department to which it submits.
Budgetary institution forms accounting service as independent structural division (department, management, department, the sector) depending on amount, nature and complexity of the obligations and tasks assigned to accounting service and the number of employees of such accounting service.
The accounting service is headed by the chief accountant.
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