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Ministry of Justice of Ukraine

January 17, 2013

No. 130/22662

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 24, 2012 No. 1407

About approval of the Procedure for treasurer servicing of the government budget on expenses

(as amended on 01-06-2021)

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 treasurer servicing

the government budget on expenses (further - the Procedure) which is attached.

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 provision of this order on state registration in the Ministry of Justice of Ukraine.

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

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

6. 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.

Minister

Yu.Kolobov

Approved by the Order of the Ministry of Finance of Ukraine of December 24, 2012, No. 1407

Procedure for treasurer servicing of the government budget on expenses

I. General provisions

1.1. This Procedure regulates organizational relations between bodies of the Public treasurer service (further - body of Treasury), managers of budgetary funds, receivers of budgetary funds, and also distribution of obligations and responsibility between them in the course of servicing of the government budget on expenses, transactions on loan granting at the expense of means of the government budget and on repayment of public debt taking into account requirements of the Budget code of Ukraine and other regulatory legal acts.

1.2. In case of treasurer servicing of the government budget on expenses, transactions on loan granting at the expense of means of the government budget and on repayment of public debt the concepts and economic categories determined by the Budget code of Ukraine, the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" and other normative legal acts governing the budget relations in Ukraine are applied.

In this Procedure terms are used in such values:

open assignments - the right granted to the main managers of budgetary funds and managers of budgetary funds of the lowest level concerning distribution of the allocated assignments of general and special funds of the government budget to subordinated organizations (receivers of budgetary funds) and uses of budgetary appropriations taking into account the registered budget obligations. Open assignments are provided with resources of the single treasurer account;

Treasurer clearing calculations - transactions by mutual calculations according to the agreements or other documents concluded by participants of calculations which determine consecutive fulfillment of requirements and the obligations between them provided by the corresponding regulatory legal acts;

code of means - the disaggregated sign of the direction of money transfer of the government budget (the general fund; special fund regarding receipts which go for implementation of special expenses; receipts from service fee which are provided by budgetary institutions according to the legislation; other sources of own receipts of budgetary institutions and so forth);

the creditor - the manager of budgetary funds of appropriate level or the receiver of budgetary funds who receives budgetary appropriations from the government budget for implementation of transactions on loan granting from the budget of the budget loans and financial aid on returnable basis also provides to the borrower return of such means to the budget;

crediting - transactions on provision of means from the government budget on terms of return, the paid nature and urgency from which obligations to the government budget (loan granting from the government budget), and transactions on return of such means to the government budget (return of the credits to the government budget) result. The budget loans and financial aid from the government budget on returnable basis also belong to the credits from the government budget;

memorial documents - documents which are used by bodies of Treasury for clearing settlements and document the specified transactions, in particular: memorial orders, payment orders, payment requirements orders and so forth;

the network of the manager of means of the government budget (further - network) - is grouped according to the legislation the main manager of means of the government budget (further - the main manager) (the manager of means of the government budget of the lowest level (further - the manager of the lowest level), has own network) information concerning managers of the lowest level who in the activities are subordinated to this to the manager and/or activities of which are coordinated by it, and also receive from it budgetary appropriations, and receivers of means of the government budget;

the borrower - the legal entity or physical person receiving in temporary use of means of the government budget on terms of return, the paid nature, and urgency on particular purpose according to regulatory legal acts.

1.3. In the course of treasurer servicing of the government budget on expenses, by transactions on loan granting at the expense of means of the government budget and on repayment of public debt the system of remote servicing "The client of treasury - Treasury" (further - system of Treasury) with use of means of cryptographic information security of the Public treasurer service of Ukraine can be applied (further - Treasury).

In case of use of system of Treasury between managers of budgetary funds (receivers of budgetary funds) and bodies of Treasury exchange of documents in electronic form, including electronic documents is performed.

1.4. The manager of budgetary funds (the receiver of budgetary funds) performs forming and submission of documents in system of Treasury in electronic form during the operational day within the operational time determined by body of Treasury. The documents which arrived after operational time are processed the next operational day.

Confirmation for managers of budgetary funds (receivers of budgetary funds) of successful transfer of their electronic documents in system of Treasury is the notification of system of Treasury.

In case of abortive attempt of document transfer in electronic form in system of Treasury by the manager of budgetary funds (the receiver of budgetary funds) performs actions for their repeated transfer.

In case of impossibility of document transfer in electronic form documents on paper and electronic media are filed to system of Treasury for technical reasons or in other cases determined by the legislation in body of Treasury.

Date and time of receipt of documents in electronic form by body of Treasury the date and time fixed in the message of system of Treasury on receipt of these documents is.

1.5. The body of Treasury checks documents in electronic form which are transferred by the manager of budgetary funds (the receiver of budgetary funds), to compliance to requirements of the legislation, including this Procedure.

If the documents sent in electronic form are created with violation of requirements of the legislation, including this Procedure, the body of Treasury informs the manager of budgetary funds (the receiver of budgetary funds) means of system of Treasury on their not carrying out with indication of the reasons.

1.6. For receivers of budgetary funds which are subjects of managing the organizations, use of seal according to the legislation is not obligatory.

II. Basic provisions about forming of the single database of network of managers and receivers of means of the government budget

2.1. The main managers prior to the beginning of budget period determine network by the territories (regional level) with indication of the status of each organization (the manager of budgetary funds or the receiver of budgetary funds) who is served in relevant organ of Treasury. Executives in charge of the budget programs determine network and give to the main manager for the report of network on the main manager.

The network joins the main manager, managers of the lowest level who in the activities are subordinated to the corresponding main manager and/or activities of which are coordinated through it, and the receivers of budgetary funds authorized by the main manager on implementation of the actions provided by the budget program also receive on their accomplishment means from the government budget.

Managers of budgetary funds and receivers of budgetary funds join in network of the main managers or managers of the lowest level if they receive budgetary appropriations directly from them.

The manager (receiver) of budgetary funds cannot be included at the same time in network of the main manager and manager of the lowest level according to one budget program.

The organization cannot be at the same time the manager of budgetary funds and the receiver of budgetary funds.

The receiver of budgetary funds cannot be at the same time the customer and the contractor (okazyvatel of services, the supplier of goods) in case of accomplishment of the budget program at the expense of means of the government budget.

Contractors who according to the signed agreements carry out the corresponding works for budgetary institution or the receiver (provide services, deliver goods), do not join in network.

The network joins the managers of budgetary funds and receivers of budgetary funds entered in the Unified register of managers of budgetary funds and receivers of budgetary funds (further - the Unified register), in the procedure established by the legislation.

The network of the manager of budgetary funds can include the isolated structural divisions of the manager of budgetary funds (the receiver of budgetary funds) which are not legal entities concerning whom data are entered in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming and public forming according to the procedure, determined by the legislation. The provisions determined for the manager of budgetary funds (the receiver of budgetary funds) are applied to the isolated structural divisions of the manager of budgetary funds (the receiver of budgetary funds).

The main manager (the manager of the lowest level) includes in network of organization which for the end of the previous budget period were in its network and had the budget debt, and performs actions for streamlining of the budget debt of last years according to budget settings of the current budget period (with observance of requirements of part two of Article 57 of the Budget code of Ukraine).

If till March 1 of the current budget period are not included by the main manager (the manager of the lowest level) in network of the current budget period of organization which for the end of the previous budget period were in its network and had the budget debt and for which budgetary appropriations for repayment of such debt are not provided in estimates (plans of use of budgetary funds), the main manager (the manager of the lowest level) bears legal accountability.

The main managers (except Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations) give network to Treasury, Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations - head department of the Public treasurer service of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - Head departments of Treasury) in form according to appendix 1 to this Procedure on paper and electronic media of information not later than fifteen days prior to the beginning of budget period. In case of origin during the budget period of changes of network the main managers constitute the register of changes to network in form according to appendix 2 to this Procedure.

The treasury and Head departments of Treasury check the submitted information for compliance to the established requirements to creation of network, data of the Unified register (code of the manager/receiver of budgetary funds according to the Unified register, code according to the Unified state register of the companies and organizations of Ukraine (DALEEEGRPOU), the complete and reduced (in the presence) name, the status of organization (the manager of budgetary funds or the receiver of budgetary funds), code and the name of body of Treasury) and brings in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in form according to appendix 3 to this Procedure is put.

The paragraph the fourteenth is excluded according to the Order of the Ministry of Finance of Ukraine of 03.06.2014 No. 658

2.2. Managers of the lowest level in whose network other managers of the lowest level and/or receivers of budgetary funds belong constitute network according to the procedure, determined for the main managers. These managers (except district public administrations) are served in the relevant Head departments of Treasury and include in network of managers of budgetary funds and receivers of budgetary funds which are served in bodies of Treasury of the corresponding administrative and territorial unit (The Autonomous Republic of Crimea, the area, the cities of Kiev and Sevastopol). District public administrations are served in the relevant managements (departments) of Treasury (further - management (department) of Treasury) and include in network of managers of budgetary funds and receivers of budgetary funds which are served in this management (department) of Treasury.

Managers of the lowest level (regional level) give network in territorial section (the city, the area) Head department of Treasury, district public administrations - the relevant management (department) of Treasury in form according to appendix 1 to this Procedure on paper and electronic media of information not later than ten days prior to the beginning of budget period. Head departments of Treasury (management (department) of Treasury) check the provided information for compliance to the established requirements for creation of network, data of the Unified register (code of the manager (receiver) of budgetary funds on the Unified register, the EGRPOU code, the complete and reduced (in the presence) name, the status of organization (the manager of budgetary funds or the receiver of budgetary funds), code and the name of body of Treasury) and bring in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in form according to appendix 3 to this Procedure is put.

2.3. Creation of network of the Ministry of Defence of Ukraine, the Ministry of Internal Affairs of Ukraine, the Ministry of Justice of Ukraine and other main managers can have features: managers of the lowest level who are served in one Head department of Treasury (basic) include in network of managers of the lowest level who are served in other Head department of Treasury (transit).

Basic Head departments of Treasury are Head departments of Treasury in the territory of which there are managers of the lowest level whose network includes the managers of budgetary funds located in the territory of other Head department of Treasury (transit).

Transit Head departments of Treasury are Head departments of Treasury in the territory of which there are managers of budgetary funds included in network of managers of the means of the lowest level located in the territory of other Head department of Treasury (basic).

The network of such main managers is brought in the single database of network of managers and receivers of means of the government budget by basic Head departments of Treasury.

2.4. During the budget period there can be changes of network in case of entering into networks of new establishment or the newly created manager of budgetary funds for receipt of means of the government budget in the current budget period, exceptions of organization of network, change of information about the manager (receiver) of budgetary funds given in appendix 1 to this Procedure.

The main managers (managers of the lowest level) submit to relevant organ of Treasury the register of changes in network on paper and electronic media of information on form according to appendix 2 to this Procedure with the corresponding reasons.

After modification of the Unified register regarding the relevant information on the manager (receiver) of budgetary funds which is used during creation of network the body of Treasury creates the protocol of disagreements of data and the Unified register based on which the main manager (the manager of the lowest level) constitutes and within three working days represents the register of changes in network to body of Treasury.

The exception of network of organization (the company, the organization) in case of liquidation, reorganization, change of subordination is carried out only after transfer to organization (the company, the organization) which is determined by the legal successor or to which functions or which changed subordination, planned targets, amounts of open assignments, indicators of the cash expenses and outstanding budget obligations which are carried out since the beginning of budget period are transferred.

The body of Treasury checks the provided register of changes in network for compliance to the established requirements to creation of network, data of the Unified register (code of the manager (receiver) of budgetary funds on the Unified register, the EGRPOU code, the complete and reduced (in the presence) name, the status of organization (the manager of budgetary funds or the receiver of budgetary funds), code and the name of body of Treasury) and enters information in the single database of network of managers and receivers of means of the government budget about what on the document the stamp print in form according to appendix 3 to this Procedure is put.

2.5. Managers of budgetary funds provide accuracy of the data, provided in network (the register of changes to network). Bodies of Treasury are users of network.

2.6. In case of non-compliance by the manager of budgetary funds of the requirements established by this Procedure in case of creation of network and changes to it, detection of discrepancy of data of network to data of the Unified register the document within two working days returns body of Treasury to completion with the corresponding mark in the lower part of the document: the reasons and date of return are specified, the signature of the responsible person is appended.

2.7. The treasury submits to the main managers according to their address information from the single database of network of managers and receivers of means of the government budget on paper and electronic media.

The treasury daily provides to the Ministry of Finance of Ukraine (further - the Ministry of Finance) information from the single database of network of managers and receivers of means of the government budget according to format and the regulations of exchange of information between the Ministry of Finance and Treasury.

III. Accounting of budgetary appropriations and control of their observance by bodies of Treasury

3.1. The treasury receives list of the government budget from the Ministry of Finance and brings to the main managers (except public administrations) extraction from it in forms according to appendices 4-8 to this Procedure.

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