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The document ceased to be valid since  May 6, 2014 according to item 4 of the Order of the Ministry of Finance of Ukraine of April 2, 2014 No. 372

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Ministry of Justice of Ukraine

May 29, 2001

No. 458/5649

ORDER OF THE STATE TREASURY OF UKRAINE

of May 8, 2001 No. 73

About approval of the Procedure for write-off of accounts payable of budgetary institutions which term of limitation period passed

(as amended on on January 29, 2002)

In connection with the requirements of article 18 of the Law of Ukraine "About the Government budget of Ukraine for 2001" about restriction of capture of obligations for implementation of expenses of managers of budgetary funds within budgetary appropriations and introduction of control of their observance by bodies the State Treasury of Ukraine PRIKAZYVAYU:

1. Approve the Procedure for write-off of accounts payable of budgetary institutions which term of limitation period passed it (is applied).

2. To the central executive bodies and other main managers of budgetary funds to bring procedure for write-off of accounts payable of budgetary institutions which term of limitation period passed, to permission of subordinate organizations, and to bodies of the State Treasury of Ukraine and financial bodies - in organizations, them served.

3. To organizations and the organizations which contain at the expense of means state and local budgets, to carry out write-off of accounts payable which term of limitation period passed, according to this Procedure.

4. To the central executive bodies, other main managers of budgetary funds when carrying out departmental audits and in case of adoption of quarterly and annual statements from subordinated organizations to control write-off of accounts payable which term of limitation period passed, on compliance to requirements of this Procedure.

Chairman

O. I. Kireev

Approved by the Order of the State Treasury of Ukraine of May 8, 2001, No. 73

Procedure write-off of accounts payable of budgetary institutions which term of limitation period passed

This Procedure determines the mechanism of write-off of accounts payable which term of limitation period passed, from financial accounting of budgetary institutions.

According to Article 71 of the Civil code of the Ukrainian SSR the term of limitation period is established in three years.

1. Write-off of accounts payable which term of limitation period passed, on general and special funds of the Government budget of Ukraine (except own receipts) is performed by budgetary institutions quarterly in such procedure.

1.1. The commission approved by the order of the head of budgetary institution carries out inventory count of calculations for the purpose of determination of accounts payable which term of limitation period passed and which is hopeless for repayment.

The structure of the commission is determined by the head of budgetary institution independently. The commissions the chief accountant or his deputy and the employee of accounts department who records calculations surely is included.

Inventory count of calculations for the purpose of determination of accounts payable which term of limitation period passed and which is hopeless for repayment, can carry out as separately created commission, and annual inventory-taking group.

1.2. By results of inventory count of calculations by the commission the statement of any form in which are specified the accounts payable amount (which term of limitation period passed and which is hopeless for repayment), the name and the location of the creditor, date and origins of debt, and also action which were carried out for its liquidation is drawn up (letters to organizations of the highest level concerning assignment for repayment of this debt and so forth).

1.3. The act of inventory-taking group affirms the head of budgetary institution then it is transferred on departmental subordination to organization of the highest level for decision making concerning feasibility of write-off.

For the organizations having double subordination, such decision is made by the organization of the highest level approving the profit and loss budget.

1.4. The organization of the highest level considers the submitted inventory reports and, in case of adoption of the relevant decision, issues the order on write-off from accounting of subordinated budgetary institution of accounts payable which term of limitation period passed, on general and special funds of the Government budget of Ukraine (except own receipts).

2. Budgetary institutions of write-off of accounts payable which term of limitation period passed, on own receipts perform quarterly according to the procedure, stipulated in Item 1, but the decision on write-off is made by the head of such budgetary institution independently. Write-off is carried out based on the order of the head of budgetary institution.

Information on write-off from accounting of accounts payable on own receipts which term of limitation period passed is carried by budgetary institution to permission of organization of the highest level.

3. Write-off of accounts payable which term of limitation period passed from financial accounting of the central executive bodies, other main managers of budgetary funds on general and special funds of the Government budget of Ukraine is performed according to the procedure, stipulated in Item 1, but based on the order of the main manager of budgetary funds.

on means of the general fund of the government budget - on the debit of sub-account 675 "Settlings with other creditors" and sub-account 431 credit "Result of accomplishment of the estimate of the general fund";

on means of special fund of the government budget - on the debit of sub-account 675 "Settlings with other creditors" and sub-account 432 credit "Result of accomplishment of the estimate of special fund".

5. The accounts payable which is written off according to requirements of this Procedure which term of limitation period passed is displayed in the N 7 form "The report on debt of budgetary institutions" and in explanatory note to annual and quarter financial statements.

The head of department of methodology on accomplishment of the budget, financial accounting and the reporting

O. O. Chechulina

 

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