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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 19, 2013 No. 641

About extrabudgetary funds of state-financed organizations

(as amended on 30-10-2020)

Based on part two of Item 3 of Article 79 of the Budget code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for forming of extrabudgetary funds, implementation of the expenses connected with the activities which are bringing in incomes, the directions and procedure for use of means being at the command state-financed organization it (is applied).

2. To republican state bodies in three-months time to bring the regulatory legal acts into accord with this resolution and to take other measures for its realization.

3. Grant the right to explain questions of application of this resolution to the Ministry of Finance.

3-1. Features of forming and use of extrabudgetary funds of state-financed organizations taking into account industry features of their activities are determined by the Government of the Republic of Belarus by offers of the relevant republican state bodies.

4. This resolution becomes effective after its official publication and extends the action to the relations for forming of extrabudgetary funds, implementation of the expenses connected with the activities which are bringing in incomes, to use of means, being at the command state-financed organization, arisen since July 1, 2013.

Prime Minister of the Republic of Belarus

M. Myasnikovich

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 19, 2013 No. 641

Regulations on procedure for forming of extrabudgetary funds, implementation of the expenses connected with the activities which are bringing in incomes, the directions and procedure for use of means being at the command state-financed organization

Chapter 1. General provisions

1. Are determined by this Provision developed according to part two of Item 3 of Article 79 of the Budget code of the Republic of Belarus procedure for forming of extrabudgetary funds from the activities which are bringing in incomes, implementation of the expenses connected with such activities, the directions and procedure for use of means being at the command state-financed organization.

2. Action of this provision does not extend to the means received:

state-financed organizations within programs (projects) of the international technical assistance and other types of foreign free aid, and also in the form of the free (sponsor's) aid from legal entities and individual entrepreneurs, voluntary transfers (fees, donations) from physical persons;

according to the legislation on account of compensation for expenses of the state;

state bodies (their territorial authorities).

3. For the purposes of this provision extrabudgetary funds from the activities of state-financed organization which are bringing in incomes (further - extrabudgetary funds) are understood as money, including in foreign currency, received from activities for production of goods, performance of works, rendering the services intended for realization to other physical persons and legal entities (further - business activity), and from other activities which are bringing in incomes.

4. State-financed organizations are granted the right to perform the activities which are bringing in incomes according to the legislation.

5. Extrabudgetary funds are created and used in the directions provided by this Provision if other is not established by legal acts.

Chapter 2. Procedure for forming of extrabudgetary funds

6. Extrabudgetary funds are created on each source of the income formed in the course of implementation of business activity and other activities which are bringing in incomes.

7. The income from other activities which are bringing in incomes are:

7.1. income gained:

from transactions on leasing of the equipment, vehicles, capital structures (buildings, constructions), the isolated rooms, parking places, their parts which are in republican and (or) municipal property and transferred to operational management of state-financed organization;

from transactions on delivery of secondary material resources, including precious metals;

in the form of interest for using temporarily free money which is on the current (settlement) account on accounting of extrabudgetary funds;

in the form of deposit interests (deposit) in the sizes determined by bank deposit agreement (deposit);

from sales of products, works, services when implementing by state-financed organization of the functions of non-commercial nature assigned to it according to the legislation;

in the form of penalty (penalty, penalty fee), the amount received as a result of application of other measures of responsibility for violation of contractual commitments including as a result of indemnification, when implementing business activity;

in income type on bonds;

7.2. other income which is directly not connected with implementation of business activity gained by state-financed organization when implementing activities according to the legislation.

8. State-financed organizations create the prices (rates) for works (goods, services) independently if other is not established by the legislation. The prices (rates) for goods (works, services) shall be economically proved and confirmed with the corresponding calculations.

9. Extrabudgetary funds, the activities which are bringing in incomes gained by state-financed organizations when implementing, are reflected in the profit and loss budget of extrabudgetary funds of state-financed organizations for the corresponding financial year (further - the estimate) and the reporting under them by sources of the income (subsections of the income established in the classification of budget receipts approved by the Ministry of Finance).

Chapter 3. The expenses connected with the activities which are bringing in incomes

10. Expenses of state-financed organization on accomplishment of functions and the solution of state significant tasks determined by the legislation, and also expenses on implementation of the activities which are bringing in incomes are subject to separate accounting and shall be financed by budget funds and extrabudgetary funds respectively.

11. The expenses connected with implementation of business activity include costs on production and sales of goods (works, services).

12. Expenses on implementation bringing-in incomes of activities which are directly not connected with implementation of business activity belong to the expenses connected with other activities which are bringing in incomes.

13. Expenses of state-financed organization when implementing business activity are made:

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