It is registered
Ministry of Justice of Ukraine
September 9, 2016
of August 15, 2016 No. 801
About approval of the Regulations on the organization of financial accounting and the reporting in the office of the Ministry of Internal Affairs, the central executive bodies which activities direct and the minister, the budgetary institutions relating to the sphere of the Department of MIA coordinates
(In edition of the Order of the Ministry of Internal Affairs of Ukraine of 10.05.2017 No. 367)
According to Article 22 of the Budget code of Ukraine, the Standard regulations on accounting service of budgetary institution approved by the resolution of the Cabinet of Ministers of Ukraine of January 26, 2011 No. 59, to Regulations on the Ministry of Internal Affairs of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine of October 28, 2015 No. 878, I order:
1. Approve Regulations on the organization of financial accounting and the reporting in the office of the Ministry of Internal Affairs, the central executive bodies which activities direct and the minister, the budgetary institutions relating to the sphere of the Department of MIA which is applied coordinates.
2. To provide to department of financial accounting policy of the Ministry of Internal Affairs (Shevnin S. M.) submission of this order on state registration in the Ministry of Justice of Ukraine.
4. To impose control over the implementation of this order on the deputy minister - the chief of staff Takhtaya of A.V.
A. B. Avakov
Approved by the Order of the Ministry of Internal Affairs of Ukraine of August 15, 2016 No. 801
1. This Provision determines unified organizational bases of conducting financial accounting and creation of the reporting in the office of the Ministry of Internal Affairs, the central executive bodies which activities direct and the Minister of Internal Affairs, the budgetary institutions relating to the sphere of the Department of MIA (coordinates further organizations).
2. In organizations accounting and managerial accounting which is based on single methodological and information base are conducted.
3. Financial accounting provides timely and complete reflection of all transactions about execution of estimates, and also other transactions which do not belong to accomplishment of estimates and provision to users of information on condition of assets and liabilities, results of accomplishment of estimates and change in them.
On the basis of accounting data financial, budget and other reporting is constituted.
4. Organizations provide by means of the automated means of information processing accumulating, generalization and storage of transactions about execution of estimates, and also the other information which is not relating to accomplishment of estimates of managers of means of the lowest level.
5. Managerial accounting provides management of organizations of operational information for planning, property administration and means, assessment and control of target use of budgetary funds.
6. Organizations keep financial accounting and constitute the reporting in monetary unit of Ukraine. Foreign currency transactions are reflected in financial accounting and the reporting in monetary unit of Ukraine with its transfer on the official exchange rate established by the National Bank of Ukraine for transaction date or the last day of the accounting period.
7. Procedure for the organization of work, function and task of structural divisions of accounting service affirm the order of organizational and administrative nature of organization.
8. The Ministry of Internal Affairs develops based on national provisions (standards) of financial accounting methodical recommendations about their application in organizations which are subordinated to it, taking into account specifics of their activities.
9. For consideration of the main questions connected with accomplishment of the Ministry of Internal Affairs of functions of the main manager of budgetary funds and the organization of financial accounting in the Ministry of Internal Affairs Methodological council on financial accounting is formed.
At meetings of Methodological council on financial accounting decisions concerning introduction of new sub-accounts and application of correspondence of sub-accounts, implementation of system and form of managerial accounting, automated information processing systems in organizations and other questions carried to its competence are made.
10. The head of organization shall:
create necessary conditions for the organization of the correct conducting financial accounting and creation of the reporting in organization;
provide steady accomplishment by all divisions, services and workers involved in financial accounting, lawful requirements of the head of accounting service concerning observance of procedure for registration and representation for accounting of source documents.
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