RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of July 28, 2003 No. 94

About approval of Rules of determination of the subsequent appointment, use of means, the sums realized due to recovery revealed as a result of audits and inspections which are carried out in budget institutions, the organizations and the companies, and also in accordance with the established procedure based on decisions of law enforcement agencies in the off-budget organizations, and equally in acceptance of the recovered amount of calculation during the next financing"

For the purpose of ensuring execution of the fifth paragraph of Item 7 of the Presidential decree of the Azerbaijan Republic "About introduction of the Law of the Azerbaijan Republic "About the government budget of the Azerbaijan Republic for 2003" of December 26, 2002 the No. 827 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of determination of the subsequent appointment, use of means, the sums realized due to recovery revealed as a result of audits and inspections which are carried out in budgetary institutions, the organizations and the companies, and also, in accordance with the established procedure based on decisions of law enforcement agencies in the off-budget organizations, and equally acceptances of the recovered amount of calculation during the next financing" (are applied).

2. This resolution becomes effective from the date of signing.

Approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of July 28, 2003 No. 94

Rules of determination of the subsequent appointment, use of means, sums realized due to recovery revealed as a result of audits and inspections which are carried out in budget institutions, the organizations and the companies, and also, in accordance with the established procedure based on decisions of law enforcement agencies in the off-budget organizations, and equally in acceptance of the recovered amount of calculation during the next financing

I. General provisions

These rules acceptances of the recovered amount of calculation are developed according to the Presidential decree of the Azerbaijan Republic "About enforcement of the Law of the Azerbaijan Republic "About the government budget of the Azerbaijan Republic for 2003" of December 26, 2002 No. 827 with the purpose to provide the subsequent purpose, use of means, the sums realized due to recovery revealed as a result of audits and inspections which are carried out in the organizations financed from the government budget, the organizations and the companies (further - "state-financed organizations"), and also, in accordance with the established procedure based on decisions of law enforcement agencies, in the off-budget organizations (further "proceeds"), and equally during the next financing.

II. The subsequent purpose, use of means, the unprofitable sums realized due to recovery, and is equal acceptance of the recovered amount of calculation during the next financing

2.1. The amounts recovered in cash and (or) natural form during audit and check and during the period following it according to the procedure, stipulated by the legislation are considered as proceeds.

2.2. The money obtained in state-financed organizations entirely according to classification of the income of the government budget of the Azerbaijan Republic is transferred into the single treasurer account of the government budget.

2.3. The money obtained at the expense of the unprofitable amounts revealed as a result of audits and inspections which are carried out in the off-budget organizations entirely is transferred into the settlement account of this organization and spent on initial appointment.

2.4. The unprofitable amounts revealed as a result of audits and checks can be recovered by goods receipt and materials, the food products and other values provided on initial purpose of means in the natural form on warehouses of state-financed organizations, and also by performance of works and rendering services (on condition of not excess of the amount provided for this purpose in expense budget of the current year).

The financing of state-financed organizations provided in the next months according to the corresponding expenditure items is reduced by the amount of the recovered part of the unprofitable amounts in the natural form revealed as a result of audits and checks.

2.5. The amounts revealed on the off-budget organizations as a result of audits and checks can be recovered according to the existing legislation by purchase of the goods and materials, food products and other values provided on initial purpose of these means with the subsequent receipt on warehouses of the organizations, and also by performance of works and rendering services.

2.6. The unprofitable amount formed because of overestimate of cost, construction works, works on capital and running repair which accomplishment is drawn up in state-financed organizations can be recovered at the expense of the accounts payable (accounts payable, about which repayment is assumed the state obligation) which is available for organizations, the organizations and the companies before contract organizations for actually executed, but not paid (for date of audit and check) repair construction works. In that case between customers and contract organizations the relevant conciliatory statement of decrease in accounts payable is drawn up, and one copy of the act is represented in the relevant financial body for control over the subsequent payments.

Data on decrease in the debts containing in the drawn-up statements are reflected in financial accounting of customers and contract organizations.

In the off-budget organizations recovery of the overstated cost of installation and construction works, works on capital and running repair is drawn up in the same order, and one copy of the conciliatory act goes for the subsequent control to head department (the ministry, committee and the company) of the organization.

2.7. The relevant financial bodies, time in each half a year having generalized the data on proceeds received from state-financed organizations represent them to the Ministry of Finance in the form established by this ministry, bearing at the same time responsibility for their reliability according to the existing legislation.

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