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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 26, 2011 No. 59

About approval of the Standard regulations on accounting service of budgetary institution

(as amended on 08-04-2015)

According to part three of Article 56 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve Standard regulations on accounting service of budgetary institution which are applied.

2.  No. 173 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 08.04.2015

3. To the ministries, other central executive bodies:

bring till March 1, 2011 own regulatory legal acts into compliance with this resolution;

provide functioning of accounting services of the ministries, other central executive bodies and budgetary institutions relating to the sphere of their management in limiting borders of number of the workers and means provided on their content.

4. Recommend to local government bodies to bring own regulatory legal acts into accord with this resolution.

5. This resolution becomes effective since March 1, 2011, except subitems 1 and 3 of Item 7 of the Standard provision approved by this resolution concerning application of national provisions (standards) of financial accounting in public sector which become effective since January 1, 2015.

Prime Minister of Ukraine

N. Azarov

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 26, 2011 No. 59

Standard regulations on accounting service of budgetary institution

1. This Standard provision determines tasks and functional obligations of accounting service of budgetary institution (further - accounting service) and powers of her head.

2. The accounting service is formed as independent structural division of budgetary institution which type depends on amount, nature and complexity of accounting work, - the department, management, department, the sector or in budgetary institution is entered position of the specialist to whom accomplishment of obligations of accounting service is assigned. The centralized accounts department of budgetary institution to which other budgetary institutions are subordinated can fulfill duties of accounting service.

In case when in budgetary institution the accounting service, the powers of the chief accountant of budgetary institution established by this Standard provision is not formed extend to the specialist to whom accomplishment of tasks and functional obligations of accounting service is assigned.

The regulations on accounting service (the job description of the specialist to whom accomplishment of obligations of accounting service is assigned) affirm the head of budgetary institution.

3. The accounting service submits directly to the head of budgetary institution or its deputy.

4. The accounting service in the activities is guided by the Constitution and the laws of Ukraine, presidential decrees of Ukraine and resolutions of the Verkhovna Rada of Ukraine adopted according to the Constitution and the laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance, other acts of the legislation regulating the budget relations and financial and economic activities of budgetary institution, orders of the head of budgetary institution, and also regulations on accounting service.

5. The main objectives of accounting service are:

1) conducting financial accounting of financial and economic activities of budgetary institution and creation of the reporting;

2) display in documents reliable and in full information on economic activities and results of the activities necessary for operational management by budget settings (assignments) and financial and material (not ware) resources;

3) ensuring compliance with the budget legislation in case of capture of the budget obligations, timely representation on registration of such obligations, implementation of payments according to the undertaken budget obligations, reliable and in full displays of transactions in financial accounting and the reporting;

4) ensuring control of availability and movement of property, use of financial and material (not ware) resources, according to the approved standard rates and estimates;

5) prevention of emergence of the negative phenomena in financial and economic activities, identification and mobilization of intraeconomic reserves.

6. The accounting service of budgetary institution to which other budgetary institutions are subordinated performs methodical management and control of observance of requirements of the legislation concerning conducting financial accounting, creation of financial and budget reports, in such organizations.

7. Accounting service according to the tasks assigned to it:

1) keeps financial accounting according to national provisions (standards) of financial accounting in public sector, and also other regulatory legal acts concerning conducting financial accounting, including with use of the unified automated system of financial accounting and the reporting;

2) constitutes based on accounting data financial and budget reports, and also the state statistical, summary and other reporting (declarations), according to the procedure, established by the legislation;

3) exercises the current control for:

observance of the budget legislation in case of capture of the budget obligations, their registration in bodies of Treasury and implementation of payments according to the undertaken budget obligations;

correctness of transfer and use of own receipts of budgetary institution;

conducting financial accounting, creation of financial and budget reports, observance of the budget legislation and national provisions (standards) of financial accounting in public sector, and also other regulatory legal acts concerning conducting financial accounting by accounting services of budgetary institutions which are subordinated to budgetary institution;

4) is timely given by the reporting;

5) timely and in full lists taxes and fees (obligatory payments) in the relevant budgets;

6) is provided by observance of requirements of regulatory legal acts relatively:

uses of financial, material (not ware) and information resources during acceptance and document creation concerning carrying out economic activities;

inventory counts of non-current assets, inventory items, money, documents, calculations and other balance sheet items;

7) is carried out by data analysis of financial accounting and the reporting, including summary reporting, concerning the reasons of growth of receivables and payables, develops and performs measures for collection debit and to repayment of accounts payable, will organize and carries out work on its write-off according to the legislation;

8) provides:

observance of procedure for carrying out calculations for goods, works and services which are bought for budgetary funds;

reliability and correctness of execution of information included in registers of the budget obligations and the budget financial liabilities;

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