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Zvіtnіst budgetary SET - Tkachenko І.T.

Rozdіl III. Methods skladannya koshtorisіv budgetary SET

Osnovnі termіni i ponyattya: koshtoris budgetary SET; Budgetary priznachennya; zagalny Fund; spetsіalny Fund; Budgetary asignuvannya; Budgetary zobov'yazannya; Rose poryadniki budgetary koshtіv; oderzhuvachі budgetary koshtіv; lіmіtna dovіdka about byudzhetnі asignuvannya.

Holds up Vіdpovіdno Kabіnetu Mіnіstrіv of Ukraine "On the Procedure zatverdzhennya skladannya, rozglyadu, zatverdzhennya the foundation-they vimog to vikonannya koshtorisіv budgetary SET" od 28.02.02. № 228: koshtoris budgetary SET Je basic planning document yaky nadaє povnovazhennya byudzhetnіy ustanovі schodo otrimannya dohodіv i zdіysnennya vidatkіv, viznachaє obsyag i spryamuvannya koshtіv for vikonannya budgetary install svoїh funktsіy that dosyagnennya tsіley, viznachenih on to the Budget Year vіdpovіdno priznachen.

Budgetary priznachennya - povnovazhennya, nadane rozporyadniku the head of the Budget Code of Ukraine on Budget koshtіv, Law about the budget of Ukraine abo Reigning rіshennyam about mіstsevy budget scho Got kіlkіsnі that chasovі obmezhennya that dozvolyaє nadavati byudzhetnі asignuvannya.

Koshtoris Got Dvi skladovі:

zagalny Fund yaky mіstit obsyag nadhodzhen іz zagalnogo fund budget that rozpodіl vidatkіv for Povny ekonomіchnoyu klasifіkatsієyu vikonannya to establish the basic budgetary funktsіy;

spetsіalny Fund yaky mіstit obsyag nadhodzhen іz spetsіalnogo fund budget for the specific Meta that їh rozpodіl for Povny ekonomіchnoyu klasifіkatsієyu on zdіysnennya vіdpovіdnih vidatkіv zgіdno іz zakonodavstvom and takozh on realіzatsіyu prіoritetnih zahodіv, pov'yazanih s vikonannyam set basic funktsіy.

Form koshtorisіv, plan asignuvan, lіmіtnoї dovіdki, standard forms of regular rozpisu, dovіdki about zmіni rіchnogo rozpisu asignuvan budget (koshtorisu) dovіdki about zmіni mіsyachnogo rozpisu asignuvan zagalnogo fund budget (plan asignuvan іz zagalnogo Fund budget) reєstru dovіdok about Making Change log to rіchnogo rozpisu asignuvan budget that pomіsyachnogo rozpisu asignuvan (div. pp. 51-75).

Plan asignuvan іz zagalnogo Fund - tse pomіsyachny rozpodіl asignuvan, zatverdzhenih in koshtorisі for zagalnogo fund for skorochenoyu Form ekonomіchnoї klasifіkatsії, yaky reglamentuє vzyattya install zobov'yazan protyagom rock.

Budgetary asignuvannya - povnovazhennya, nadane rozporyadniku budgetary koshtіv vіdpovіdno to budget priznachennya on vzyattya budget zobov'yazannya that zdіysnennya platezhіv s specific metoyu in protsesі vikonannya budget.

asignuvan plan Je nevіd'єmnoyu Chastain koshtorisu zatverdzhuєtsya time i s CIM koshtorisom.

Set Square od of Chi Veda Won Obl_k samostіyno, chi obslugovuєtsya tsentralіzovanoyu buhgalterієyu for zabezpechennya svoєї dіyalnostі skladaє іndivіdualnі koshtorisi i Plagne asignuvan for cutaneous vikonuvanoyu her Budgetary Programs (funktsієyu).

Zvedenі koshtorisi i zvedenі Plagne asignuvan - tse Institution pokaznikіv іndivіdualnih koshtorisіv i planіv asignuvan rozporyadnikіv koshtіv budget nizhchogo rіvnya scho skladayutsya bunt rozporyadnikom filed for Mіnіsterstvu fіnansіv Ukraine, Mіnіsterstvu fіnansіv Avtonomnoї Respublіki Krim, mіstsevim fіnansovim bodies.

Zvedenі koshtorisi not zatverdzhuyutsya.

Set mozhut vidіlyatisya byudzhetnі Costa tіlki for nayavnostі zatverdzhenih koshtorisіv i planіv asignuvan.

Install toil right to take byudzhetnі zobov'yazannya vitrachati byudzhetnі Costa on tsіlі that in furrows, establishing zatverdzhenimi koshtorisami i asignuvan plans.

Budgetary zobov'yazannya - whether yak zdіysnene vіdpovіdno to budget asignuvannya rozmіschennya of order, ukladennya contract pridbannya product, Hotel Chi zdіysnennya іnshih analogіchnih operatsіy protyagom budget perіodu, zgіdno s yakimi neobhіdno zdіysniti platezhі protyagom tsogo Well perіodu abo in maybutnomu.

For zdіysnennya program i zahodіv, SSMSC conductive koshtіv for rakhunok budget byudzhetnі asignuvannya nadayutsya rozporyadnikam budgetary koshtіv.

Rozporyadniki budgetary koshtіv - byudzhetnі in place the osobі їh kerіvnikіv, upovnovazhenі on otrimannya budgetary asignuvan, vzyattya budgetary zobov'yazan that zdіysnennya vidatkіv s budget.

For obsyagom nadanih rights rozporyadniki podіlyayutsya on bunt rozporyadnikіv koshtіv budget that rozporyadnikіv budgetary koshtіv nizhchogo rіvnya.

Golovnі rozporyadniki budgetary koshtіv - byudzhetnі in place the osobі їh kerіvnikіv, SSMSC viznachayutsya vіdpovіdno to Chastain pershoї stattі 22 of the Budget Code of Ukraine is the law about zatverdzhuyutsya Reigning budget abo rіshennyam about mіstsevy budget Shlyakhov vstanovlennya їm budgetary priznachen.

Rozporyadnik koshtіv budget nizhchogo rіvnya - rozporyadnik, yaky usvoїy dіyalnostі pіdporyadkovany vіdpovіdnomu the head rozporyadniku that dіyalnіst yakogo koordinuєtsya through Demba.

Rozporyadniki nizhchogo rіvnya to spherical upravlіnnya yakih nalezhat INSHI rozporyadniki nizhchogo rіvnya in protsesі skladannya, rozglyadu, zatverdzhennya that vikonannya koshtorisіv zastosovuyut to them tsogo provisions of the Order, for the head viznachenі rozporyadnikіv.

Oderzhuvachі budgetary koshtіv - tse pіdpriєmstva i gosprozrahunkovі organіzatsії, gromadskі that INSHI organіzatsії scho toil not place the status byudzhetnoї, SSMSC oderzhuyut Costa s budget yak fіnansovu pіdtrimku, abo upovnovazhenі authorities derzhavnoї Vladi on vikonannya zagalnoderzhavnih program, nadannya poslug bezposeredno through rozporyadnikіv.

Oderzhuvachі vitrachayut byudzhetnі Costa vіdpovіdno to plan vikoristannya budgetary koshtіv.

A typical form of budget plan vikoristannya koshtіv, yak vstanovlyuєtsya Mіnіsterstvom fіnansіv have razі take to vimogu rozporyadnika Mauger Buti dopovnena іnshimi pokaznikami.