RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 19, 2012 No. 863

About approval of the Procedure for transfer in 2012 of the cost of works on utilization of the ammunition which is carried out at the expense of own means of subjects of managing - contractors of such works, in special fund of the government budget and the direction of such cost on utilization of regular types of the ammunition unsuitable for further use and storage

According to article 21 of the Law of Ukraine "About the Government budget of Ukraine for 2012" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for transfer in 2012 for the cost of works on utilization of the ammunition which is carried out at the expense of own means of subjects of managing - contractors of such works, in special fund of the government budget and the direction of such cost on utilization of regular types of the ammunition unsuitable for further use and storage which is applied.

2. Bring in the Procedure for utilization of rockets, ammunition and explosives approved by the resolution of the Cabinet of Ministers of Ukraine of June 7, 2006 No. 812 (The Official Bulletin of Ukraine, 2006, No. 24, Art. 1768; 2010, No. 46, Art. 1500; 2011, No. 67, Art. 2571), such changes:

Item 32 to state 1) in such edition:

"32. By results of competitive selection of the Ministry of Defence signs public contracts (agreements) with contractors.";

To replace 2) in Item 42 of the word "State Treasury" with the word "Treasury".

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 19, 2012, No. 863

Procedure for transfer in 2012 of the cost of works on utilization of the ammunition which is carried out at the expense of own means of subjects of hozyaystvovaniyaispolnitel of such works in special fund of the government budget and the direction of such cost on utilization of regular types of the ammunition unsuitable for further use and storage

1. This Procedure determines the transfer mechanism in 2012 of the cost of works on utilization of the ammunition which is carried out at the expense of own means of subjects of managing - contractors of such works (further - contractors), in special fund of the government budget and the direction of such cost on utilization of regular types of the ammunition unsuitable for further use and storage.

2. The contract on utilization of ammunition with attraction of own means of contractors (further - the agreement) is signed between the Ministry of Defence and contractors within budget settings of the mentioned Ministry of special fund of the government budget.

3. Transfer of cost of works on utilization of the ammunition which is carried out at the expense of own means of contractors (further - works on utilization of ammunition), in special fund of the government budget and the direction of such cost on utilization of regular types of the ammunition unsuitable for further use and storage, is performed by Treasury based on received from the Ministry of Defence:

the agreement signed between the Ministry of Defence and the contractor;

documents which confirm accomplishment of such works and provision of services (including acts of the performed works on utilization of ammunition, reports of the contractor as broker about sales of products of utilization of ammunition);

the reference which confirms receipt of funds, in the form approved by the Ministry of Finance;

the protocol of cost determination of works on utilization of ammunition which is subject to transfer in special fund of the government budget, in form according to appendix.

4. Transfer of cost of works on utilization of ammunition in special fund of the government budget is performed in amount which does not exceed the amount of the means received from utilization sales of products (except the expenses of the contractor connected with the organization of sales of products of utilization of ammunition, in particular payment of the taxes established by the legislation, other obligatory payments and commission payment).

5. The cost of works on utilization of ammunition is displayed on special fund of the government budget as own receipts of budgetary institutions of the Ministry of Defence by code of classification of budget receipts 25010400 "Receipt of budgetary institutions from realization in accordance with the established procedure of property (except real estate)".

Expenses on utilization of ammunition are performed according to the budget program of the Ministry of Defence "Utilization of ammunition and liquid components of rocket fuel, ensuring survivability and vzryvopozharobezopasnost of arsenals, bases and warehouses of the Armed Forces of Ukraine" for special fund.

6. Reflection in financial accounting of the assets received from utilization of ammunition, registration, accounting of the budget obligations in bodies of Treasury and carrying out the transactions connected with use of budgetary funds are performed in the procedure established by the legislation.

7. In case of excess of cost of products of utilization of ammunition over the cost of works on utilization of ammunition by results of accomplishment of all amount of works under the agreement the contractor lists the excess amount (except for the expenses of the contractor connected with the organization of sales of products of utilization of ammunition, in particular payment of the taxes established by the legislation, other obligatory payments and commission payment) in five-day time in special fund of the government budget into the analytical account of the Ministry of Defence opened according to the balance sheet account 3125 "The Account for Transfer in Special Fund of the Government Budget of Own Receipts of Budgetary Institutions", code of classification of budget receipts 25010400 "Receipts of budgetary institutions from realization in accordance with the established procedure of property (except real estate)".

8. In case of excess of cost of works on utilization of ammunition over the cost of products of utilization of ammunition expense recovery to the contractor at the expense of means of the government budget is not performed.

9. Creation and submission of financial and budget reports about use of budgetary funds, and also control of their target and effective expenditure are performed in the procedure established by the legislation.

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