ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 22, 2012 No. 758

About approval of the Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine

According to the Budget code of Ukraine, Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446, I ORDER:

1. Approve the Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine (further - the Procedure) which is applied.

2. Declare invalid the order of the State Treasury of Ukraine of December 2, 2002 No. 221 "About approval of the Procedure for opening and closing of accounts in national currency in bodies of the State Treasury of Ukraine", registered in the Ministry of Justice of Ukraine on December 17, 2002 for No. 976/7264 (with changes).

3. To department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V.P.) and Management of methodology on servicing of budgets, financial accounting and the reporting of the Public treasurer service of Ukraine (Sushko N. I.) provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

4. (Press service) (Kosarchuk V. P.) in ten-day time from the date of state registration of this order in the Ministry of Justice of Ukraine to provide to management of communications its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.

5. Authorize to provide explanations concerning application of the Procedure the Public treasurer service of Ukraine.

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

7. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the Public treasurer service of Ukraine Harchenko S. I.

Approved by the Order of the Ministry of Finance of Ukraine of June 22, 2012, No. 758

Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine

I. General provisions

1. This Procedure regulates relations between bodies of the Public treasurer service (further - bodies of Treasury) and the managers of budgetary funds, receivers of budgetary funds isolated by divisions / the isolated structural divisions of managers of budgetary funds (receivers of budgetary funds), the companies, organizations, the organizations, physical persons - entrepreneurs and funds of obligatory national social and pension insurance (further - clients), and also the bodies controlling collection of receipts of the budget and local government bodies in the course of opening (closing) of accounts.

2. In this Procedure the following terms are used in the following sense:

the budget accounts accounts which open in bodies of Treasury for ensuring treasurer servicing of means state and local budgets;

budget accounts for transfer of receipts (the account on receipts) - accounts which are opened by bodies of Treasury for transfer of the income of budgets, own receipts of budgetary institutions, receipts from return of the credits (loans) including attracted with the state (The Verkhovna Rada of the Autonomous Republic of Crimea, regional councils, city territorial communities) or under the state (local) guarantees;

budget accounts for implementation of expenses (the account on expenses) - accounts which are opened by bodies of Treasury for implementation of transactions for expenses state and local budgets for ensuring accomplishment of the Law on the Government budget of Ukraine and decisions on local budgets;

budget accounts for transactions with the budget means accounts which open to managers of budgetary funds and receivers of budgetary funds, the isolated divisions / to the isolated structural divisions of managers of budgetary funds (receivers of budgetary funds) for implementation of transactions with the budgetary funds allocated for accomplishment of the budget programs provided by the relevant budget. Budget accounts for transactions with budgetary funds are subdivided into personal accounts which are opened for managers of means of local budgets, registration accounts of managers of budgetary funds, special registration accounts of managers of budgetary funds, accounts of receivers of budgetary funds, accounts for accounting of transactions on nation-wide expenses and crediting, accounts for accounting of transactions with the interbudget transfers, accounts for accounting of transactions on loan granting;

deposit accounts - off-budget accounts which are opened for clients in bodies of Treasury for transactions with means which with approach of the corresponding conditions are subject to return or transfer to destination;

other budget accounts accounts which open bodies of Treasury for the corresponding codes of budget classification for implementation of transactions for transfer of means from the state (local) borrowings, means from privatization of state-owned property, return of budgetary funds from deposits, receipts owing to sale/presentation of securities and for implementation of transactions on repayment of the public (local) debt, placement of budgetary funds on deposits, acquisitions of securities and in other cases determined by the legislation of Ukraine;

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