of June 24, 2016 No. 391
About approval of the Procedure for use of the means provided in the government budget of National guard on implementation of actions on increase in defense capability and safety of the state
According to part seven of Article 20 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 24, 2016, No. 391
1. This Procedure determines the mechanism of use of the means provided in the government budget according to the "Expenses for National Guard of Ukraine on Implementation of Actions on Increase in Defense Capability and Safety of the State" program (further - budgetary funds).
2. Budgetary funds are allocated on:
purchase of arms, ammunition, military, special, specialized and aircraft equipment and military property;
upgrade, repair, fighting capacity recovery, content and operation of arms, military, special, specialized and aircraft equipment and military property;
ensuring purchase, upgrade, repair and maintenance of means of communication;
capital construction (reconstruction) and repair of objects of real military estate;
repayment of the accounts payable which developed for the beginning of budget period on which obligations are registered in bodies of Treasury.
3. The main manager of budgetary funds is the Ministry of Internal Affairs, the executive in charge of the budget program - Head department of National guard.
4. The head department of National guard determines distribution of budgetary funds by managers of such means of the lowest level and provides finishing their amount according to monthly distribution of special fund of the government budget (except own receipts of budgetary institutions and the corresponding expenses) within the corresponding actual receipts of special fund of the government budget.
5. Budgetary obligations are assumed by managers of budgetary funds of the lowest level only within the corresponding actual receipts of special fund of the government budget.
6. Purchase of goods, works and services at the expense of budgetary funds is performed in the procedure established by the law.
7. The expenses connected with capital construction are performed according to the Procedure for public financing of capital construction approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2001 No. 1764 (The Official Bulletin of Ukraine, 2001, No. 52, the Art. 2374).
8. Reflection in primary and financial accounting of information on the received (created) current and non-current assets, and also opening of accounts, registration, accounting of 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.
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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