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 "Questions of the Ministry of Housing and Public Utilities of the Republic of Belarus", the Ministry of Housing and Public Utilities of the Republic of Belarus DECIDES:

1. Approve the enclosed Instruction about procedure for expense recovery of the organizations connected with accomplishment of functions on provision of non-cash housing subsidies.

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 "About provision of non-cash housing subsidies" (The national legal Internet portal of the Republic of Belarus, 31.08.2016, 1/16610) (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 the legislation of the Republic of Belarus 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 of the Republic of Belarus;

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. Expenses on provision of non-cash housing subsidies are grouped in the following Articles:

compensation;

assignments on social needs (compulsory insurance premiums in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus and insurance premiums for compulsory insurance from labor accidents and occupational diseases);

consumable materials and objects of supply;

communication fee;

payment of utilities;

acquisition of intangible assets;

depreciation;

other expenses on provision of non-cash housing subsidies, including the expenses connected with receipt of data on premises (shares in the right of common property to premises) belonging (belonging) to the applicant and members of his family living together with it.

5. Compensation to the organizations of expenses for provision of non-cash housing subsidies is performed based on calculation of need for budgetary funds for expense recovery of the organizations for provision of non-cash housing subsidies for form according to appendix 1 to this Instruction which is constituted by the organizations by monthly accruing result and it is represented to the 25th following for reporting in local financial body.

6. The organizations annually when forming the budget statement for the next financial year make calculation of annual need for budgetary funds for expense recovery for provision of non-cash housing subsidies for form according to appendix 2 to this Instruction.

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