RESOLUTION OF THE MINISTRY OF HOUSING AND PUBLIC UTILITIES OF THE REPUBLIC OF BELARUS

of September 16, 2016 No. 24

About approval of the Instruction about procedure for expense recovery of the organizations connected with accomplishment of functions on provision of non-cash housing subsidies

Based on subitem 1.6 of Item 1 of the Presidential decree of the Republic of Belarus of August 29, 2016 No. 322 "About provision of non-cash housing subsidies", subitem 4.4 of item 4 of the Regulations on the Ministry of Housing and Public Utilities of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 968, the Ministry of Housing and Public Utilities of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for expense recovery of the organizations connected with accomplishment of functions on provision of non-cash housing subsidies it (is applied).

2. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of housing and communal services of the Republic of Belarus of September 16, 2016 No. 24

The instruction about procedure for expense recovery of the organizations connected with accomplishment of functions on provision of non-cash housing subsidies

1. This Instruction determines procedure for compensation from means of local budgets of expenses of the organizations specified in subitem 1.6 of Item 1 of the Presidential decree of the Republic of Belarus of August 29, 2016 to No. 322 (further - the organizations), the functions connected with accomplishment by provision of non-cash housing subsidies (further - expenses on provision of non-cash housing subsidies).

2. Expenses are determined by the organizations according to this Instruction and accounting policy of the organizations by provision of non-cash housing subsidies.

3. Basic data for expense determination on provision of non-cash housing subsidies are:

regulations and standard rates of providing with material resources;

the number of staff of the workers performing functions on provision of non-cash housing subsidies;

the work payment terms determined according to the legislation on work and employment of the population;

useful lifex (normative service life) of fixed assets and objects as a part of current assets;

accounting data;

other data which are directly connected with expenses on provision of non-cash housing subsidies.

4. When planning and the actual calculation expenses are determined by provision of non-cash housing subsidies in the following procedure:

4.1. direct costs:

4.1.1. on compensation of the workers who are directly performing functions on provision of non-cash housing subsidies – based on the operating industry or local regulations of work and the tariff charges and also stimulating and the compensating payments, proceeding from the forms and wages systems operating in the organizations according to the legislation on work and employment of the population;

4.1.2. on assignments on the social needs and compulsory insurance determined proceeding from labor costs and reserve of the forthcoming payment of leaves (in case of its creation) the workers who are directly performing functions on provision of non-cash housing subsidies – based on the sizes of the compulsory insurance premiums and fees on professional pension insurance paid to the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus and on compulsory insurance from labor accidents and occupational diseases;

4.1.3. on the materials which are directly used in case of accomplishment of functions on provision of non-cash housing subsidies – based on consumption rates of the materials approved in the organization.

Costs for the materials which are not subject to regulation are planned proceeding from purchase costs of materials taking into account the prices of them for preceding period to the next financial year;

4.1.4. to fixed asset depreciation and the intangible assets which are directly participating in the process connected with accomplishment of functions on provision of non-cash housing subsidies – it agrees to the depreciation method chosen in the organization accepted by accounting policy of this organization, according to the procedure, the established legislation on financial accounting and the reporting;

4.1.5. on fee of the third parties which are directly connected with accomplishment of functions on provision of non-cash housing subsidies – based on the signed contracts with third parties;

4.1.6. the other direct costs which are directly connected with accomplishment of functions on provision of non-cash housing subsidies – according to the accepted accounting policy of the organization;

4.2. overheads * – by means of distribution of the general size of overheads on the organization it is pro rata to the indicator provided by accounting policy of the organization.

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