Buhgaltersky Obl_k in the Budget Set - Geauga RT

ROZDІL 2 Obl_k DOHODІV the I VIDATKІV

Osnovnі termіni i ponyattya:

Budgetary asignuvannya, Budget zobov'yazannya, Budget priznachennya, rozporyadniki budgetary koshtіv, income vidatki, zagalny fund spetsіalny fund kasovі vidatki, faktichnі vidatki, vіdomcha klasifіkatsіya vidatkіv, funktsіonalna klasifіkatsіya vidatkіv, Ekonomichna klasifіkatsіya vidatkіv, reєstratsіynі rahunki, osobovі rahunki, zvedenі osobovі rahunki, spetsіalnі reєstratsіynі rahunki.

2.1. System rozporyadnikіv koshtіv (RK) i zavdannya oblіku їhnіh dohodіv i vidatkіv

Byudzhetnі place the yak has zaznachalosya not toil koshtіv werewolf, and that pokrivayut svoї vidatki povnіstyu for rakhunok sovereign chi mіstsevih byudzhetіv. Byudzhetnі in place the osobі їhnіh kerіvnikіv, yakih upovnovazheno on otrimannya budgetary asignuvan, vzyattya budgetary zobov'yazan that zdіysnennya vidatkіv s budget nazivayutsya rozporyadnikami budgetary koshtіv (Dali - rozporyadniki). For obsyagom nadanih rights rozporyadniki podіlyayutsya on bunt rozporyadnikіv koshtіv (GRK) Budget (rozporyadnikіv koshtіv the I stage) that rozporyad nikіv budgetary koshtіv nizhchogo rіvnya.

Povnovazhennya, SSMSC nadayutsya rozporyadnikovі the head of the Budget Code of Ukraine on Budget koshtіv i Reigning Law about the budget of Ukraine abo rіshennyam about mіstsevy budget scho Got kіlkіsnі that chasovі obmezhennya that dozvolyaє nadavati byudzhetnі asignuvannya, nazivayutsya budgetary priznachennyam.

HEAD rozporyadnikami budgetary koshtіv shaping can Buti:

1) Due to budget priznachennyami, peredbachenimi Law about Reigning budget of Ukraine - bodies upovnovazhenі vіdpovіdno Supreme Radoyu of Ukraine, President of Ukraine, Kabіnetom Mіnіstrіv Ukraine zabezpechuvati їhnyu dіyalnіst in osobі їhnіh kerіvnikіv and takozh mіnіsterstva, INSHI tsentralnі organic vikonavchoї Vladi, Konstitutsіyny Court of Ukraine, The Supreme Court of Ukraine; Install that organіzatsії, SSMSC viznachenі Konstitutsієyu Ukraine abo incoming to warehouse Kabіnetu Mіnіstrіv Ukraine in osobі їhnіh kerіvnikіv;

2) Due to budget priznachennyami, peredbachenimi budget Avtonomnoї Respublіki Cream - upovnovazhenі yuridichnі individuals (byudzhetnі Set), scho zabezpechuyut dіyalnіst Verkhovna Rada Avtonomnoї respublіki Cream is the sake Mіnіstrіv Avtonomnoї Respublіki Cream and takozh mіnіsterstva that INSHI organic Vladi Avtonomnoї Respublіki Cream in osobі їhnіh kerіvnikіv;

3) for the budgetary priznachennyami, peredbachenimi іnshimi mіstsevimi budgets - kerіvniki mіstsevih Reigning admіnіstratsіy, vikonavchih organіv glad that їhnіh sekretarіv, kerіvniki bunt upravlіn, upravlіn, vіddіlіv that іnshih samostіynih structural pіdrozdіlіv mіstsevih Reigning admіnіstratsіy, vikonavchih organіv pleased.

Rozporyadniki budgetary koshtіv nizhchogo rіvnya podіlyayutsya on rozporyadnikіv koshtіv i II stage III stage. Rozporyadniki koshtіv II stage - tse byudzhetnі in place the osobі їhnіh kerіvnikіv, SSMSC vpovnovazhenі on otrimannya asignuvan, of acceptance zobov'yazan that zdіysnennya viplat s budget vikonannya funktsіy samoї Install, yak stink ocholyuyut, i on rozpodіl koshtіv for perekazu rozporyadnikam III stages.

Rozporyadniki koshtіv III stage - byudzhetnі in place the osobі їhnіh kerіvnikіv, SSMSC vpovnovazhenі on otrimannya asignuvan, of acceptance zobov'yazan that zdіysnennya viplat s budget vikonannya funktsіy samoї install.

Naybіlshe rights i obov'yazkіv (funktsіy) at the head rozporyadnika koshtіv budget, yaky zgіdno s Budget Code:

  • rozroblyaє svoєї dіyalnostі vіdpovіdno plan to zavdan that funktsіy, viznachenih legal acts, vihodyachi s neobhіdnostі dosyagnennya specific rezultatіv for rakhunok budgetary koshtіv;
  • rozroblyaє on pіdstavі plan dіyalnostі project koshtorisu that byudzhetnі Request (document scho s mіstit Offers vіdpovіdnimi obґruntuvannyami schodo obsyagu budgetary koshtіv, neobhіdnih for yogo dіyalnostі on the following budgetary perіod) i podaє їh Mіnіsterstvu fіnansіv Ukraine chi mіstsevomu fіnansovomu authority;
  • otrimuє byudzhetnі priznachennya zatverdzhennyam їh in Zakonі about Ukraine Reigning budget chi rіshennі about mіstsevy budget to bring in order to vstanovlenomu rozporyadnikіv budgetary koshtіv nizhchogo rіvnya vіdomostі about obsyagi asignuvan, zabezpechuє upravlіnnya budgetary asignuvannyami;
  • zatverdzhuє koshtorisi rozporyadnikіv koshtіv nizhchogo rіvnya;
  • zdіysnyuє vnutrіshnіy control povnotoyu nadhodzhen, otrimanih rozporyadnikami koshtіv nizhchogo rіvnya, i vitrachannyam their budgetary koshtіv;
  • oderzhuє zvіti about vikoristannya koshtіv od rozporyadnikіv koshtіv i analіzuє efektivnіst їh vikoristannya.

Vіdpovіdno to viznachenih funktsіy pevnі right obov'yazki th schodo formuvannya dohodіv i zdіysnennya vidatkіv toil rozporyadniki koshtіv nizhchogo rіvnya.

Osnovnі zavdannya buhgalterskogo oblіku dohodіv i vidatkіv budgetary SET yak rozporyadnikіv koshtіv takі:

  • control Povny i svoєchasnim nadhodzhennyam budgetary koshtіv (i zagalnogo spetsіalnogo fondіv);
  • zabezpechennya control over budgetary vitrachannyam koshtіv zgіdno іz zatverdzhenim koshtorisom dohodіv i vidatkіv;
  • zabezpechennya vsіh rіvnіv upravlіnnya іnformatsієyu about ruh i vikoristannya budgetary koshtіv.