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Buhgaltersky Obl_k in the Budget Set - Geauga RT

2.4. Obl_k dohodіv zagalnogo Fund

2.4.1. Procedure otrimannya asignuvan іz zagalnogo fund budget

Єdinim Jerel dohodіv zagalnogo fund budgetary SET Je asignuvannya s sovereign budget that mіstsevih byudzhetіv, yakimi viznachayutsya budget Avtonomnoї Respublіki Krim, oblasnі, rayonnі budget, the budgets have rayonіv mіstah that budget mіstsevogo samovryaduvannya.

Byudzhetnі asignuvannya nadayutsya rozporyadnikam koshtіv, yak usually deyakogo s specific budget fallow od pіdporyadkovanostі Install, її teritorіalnogo rozmіschennya, narodnogospodarskogo values that dotsіlnostі vіdnesennya vidatkіv on Tsey budget vіdpovіdno to ekonomіchnih i sotsіalnih zavdan powers.

Termіn "zagalnogo Income Fund" z'yavivsya porіvnyano recently. Doty zastosovuvalosya ponyattya "fіnansuvannya budgetary SET" yak processes vidіlennya koshtіv vіdpovіdnogo s budget. Zauvazhimo, scho Tsei processes not zalishavsya nezmіnnim for ostannі two desyatirіchchya i zdіysnyuvavsya for rіznimi forms th methods. Before kіntsya 1990s rokіv byudzhetnі place the fіnansuvalisya for EYAD methods: vіdkrittyam kreditіv i pererahuvannyam koshtіv іz stream (main) rahunka mіstsevogo budget potochnі rahunki to install bankіv. Through vіdkrittya kreditіv zdіysnyuvalosya fіnansuvannya on potochnі vidatki SET, scho for rakhunok utrimuvalis union th respublіkanskih byudzhetіv. Install, scho for rakhunok utrimuvalis byudzhetіv autonomous respublіk i mіstsevih byudzhetіv, fіnansuvalisya for іnshim method.

Vіdkrittya kreditіv on fіnansuvannya vidatkіv Setup does not suprovodzhuvalosya pererahuvannyam koshtіv іz rahunkіv byudzhetіv on rahunki rozporyadnikіv kreditіv and deprivation utochnyuvalisya th povі- domlyalisya sumi, peredbachenі on vidatki for rakhunok budget, i slapped right to otrimannya Tsikh koshtіv at the bank. Taqiy order mozhlivy tіlki of minds stіykostі th bezdefіtsitnostі sovereign budget and what happened to the method od tsogo vіdmovitisya. Pochinayuchi z 1990 roku Set in Galuzo sotsіalno cultural complex vprovadzhuєtsya Novi gospodarsky mehanіzm, yaky peredbachav vіdmіnu koshtorisnogo fіnansuvannya that perehіd on fіnansuvannya for galuzevimi regulations, budgetary poєdnannya i pozabyudzhetnih koshtіv. Costa, otrimanі for rakhunok rіznih Jerel, stvoryuvali єdiny fund fіnansovih koshtіv. For zberіgannya yak cost, so i pozabyudzhetnih koshtіv to install bank vіdkrivavsya rozrahunkovy rakhunok and potochnі rahunki for budget i pozabyudzhetnimi Costa zakrivalisya. Eksperiment s uprovadzhennya budget gosprozrahunku vipravdav not currently on praktitsі that CCB vіdmіneny. Fіnansuvannya vsіh budgetary SET znovu was koshtorisnim at tsomu byudzhetnі Costa pererahovuvalis on potochnі (byudzhetnі) rahunki scho vіd- Krivan to install bankіv. In perіod Formation rinkovoї Economy utvorilosya bagato komertsіynih bankіv, zmіnilisya funktsії NBU chastinі vikonannya sovereign budget i have rezultatі Obl_k control vitrachannyam budgetary koshtіv uniquely weaker. Rozporoshennya budgetary koshtіv for bagatma precisely rahunkami marriage operativnoї Informácie on vsіh rіvnyah vikonannya sovereign budget did not allow zmogi efektivnosti manevruvati minutes without obmezhenimi Costa. Same CIM poyasnyuєtsya Formation in Ukraїnі organіv Sovereign Treasury.

Vіdpovіdno to Timchasovoї іnstruktsії about the order kasovogo vikonannya sovereign budget for vidatkami, zatverdzhenoї Mandate Head upravlіnnya Sovereign Treasury of Ukraine od 3/21/97 number 28 (Dali - Timchasova іnstruktsіya number 28), fіnansuvannya budgetary SET, pochinayuchi z 1997 roku, zdіysnyuvalosya for forms EYAD (Figure . 2.5 and 2.6):

• for vіdomchoyu structure;
• through organic Sovereign Treasury.

Fig. 2.5. Procedure for fіnansuvannya vіdomchoyu structures

Fig. 2.6. Procedure fіnansuvannya through Sovereign Treasury bodies

For Persha Form fіnansuvalisya place the scho for rakhunok utrimuvalisya mіstsevih byudzhetіv that INSHI rozporyadniki koshtіv, perelіk yakih zatverdzhuvavsya Kabіnetom Mіnіstrіv Ukraine filed for Mіnіsterstva fіnansіv Ukraine.

Sutnіst fіnansuvannya for vіdomchoyu Form zvodilas axis to chogo: Head upravlіnnya Sovereign Treasury pererahovuvalo byudzhetnі Costa s єdinogo kaznacheyskogo rahunka on potochnі rahunki GRK on pіdstavі filed them (skladanih for vstanovlenoyu form) rozpodіlіv budgetary koshtіv. GRK in upovnovazhenih install bankіv vіdkrivali takі potochnі rahunki:

a) vidatki install;

b) for perekazu koshtіv pіdvіdomchim install.

Procedure Flow vіdkrittya rahunkіv reglamentuєtsya Іnstruktsієyu number 3 "About the order vіdkrittya rozrahunkovih, precisely that budgetary rahunkіv to install bankіv" zatverdzhenoyu Pravlіnnya Holds NBU od 27.05.96 № 21. Pererahuvannya budgetary koshtіv on potochnі rahunki zdіysnyuєtsya platіzhnimi doruchennyami tipovoї form number 0401002 in mіru akumulyatsії koshtіv on rahunku mіstsevogo budget. Taqiy order fіnansuvannya mobіlіzuє dіyalnіst mіstsevoї admіnіstratsії that fіnansovoї service on svoєchasne th Povny vikonannya dohіdnoї Chastain budget tobto vidatki mіstsevih byudzhetіv bezposeredno stale od dohodіv.

GRK mіstsevih byudzhetіv zdіysnyuє fіnansuvannya pіdvіdomchih SET, on the Costa pererahovuyuchi їhnі potochnі rahunki in upovnovazhenih banks.

Rozporyadnik koshtіv for mіstsevim budget nizhchogo rіvnya not Got pіdvіdomchih SET, and to install in Yomou bankіv vіdkrivaєtsya tіlki precisely rakhunok on vidatki install.

Zgіdno s Timchasovoyu іnstruktsієyu number 28 byudzhetnі place the scho utrimuyutsya for rakhunok sovereign budget fіnansuyutsya for other forms - through organic Sovereign Treasury, Yakimov to install Natsіonalnogo bank that vpovnovazhenih install komertsіynih bankіv, viznachenih Kabіnetom Mіnіstrіv Ukraine that Natsіonalnim Bank of Ukraine, vіdkrivayutsya єdinі kaznacheyskі rahunki vіdpovіdno to Mandate GU DKU od 3.21.97 number 28.

Єdiny kaznacheysky rakhunok - tse system of budget rahunkіv organіv Sovereign Treasury install bankіv on SSMSC zarahovuyutsya podatki, Assembly that INSHI obov'yazkovі platezhі sovereign budget i s yakih authorities sovereign treasury zdіysnyuyutsya platezhі bezposeredno on korist sub'єktіv gospodarskoї dіyalnostі, SSMSC vikonali abo Nadali Hotel rozporyadnikam budgetary koshtіv, that oplachuyutsya INSHI vidatki budgetary SET yak bezgotіvkovomu in order, so i gotіvkoyu.

In razі fіnansuvannya rozporyadnikіv budgetary koshtіv through teritorіalnі organic Sovereign Treasury OAO All potochnі rahunki budgetary SET in upovnovazhenih banks zakrivayutsya i їm have their Cherga, in the bodies of the Sovereign Treasury vіdkrivayutsya reєstratsіynі rahunki, Quantity yakih in particular rozporyadnika koshtіv deposits od stage detalіzatsії control over vikoristannyam budgetary koshtіv vіdpovіdno to byudzhetnoї klasifіkatsії. Napriklad, Naukova-doslіdnomu іnstitutu Sistemi medichnih Academy of Sciences vіdkrivayutsya okremі rahunki for funktsіonalnoї klasifіkatsії codes: for code 80202 - klіnіka, code 40201 - fundamental science, code 40101 - Applied Sciences.

For vіdkrittya reєstratsіynih rahunkіv rozporyadniki koshtіv podayut in vіdpovіdnі organic Sovereign Treasury takі documents:

• Said at vіdkrittya rahunkіv vstanovlenogo zrazka for pіdpisom kerіvnika second place the head accountant (Table. 2.4).
• Kopіyu ustanovchih dokumentіv (statute, regulation), zavіrenu notarіalno abo vischoyu organіzatsієyu.
• Dovіdku about bringing to place the sovereign Єdinogo reєstru of companies of Ukraine s i organіzatsіy zaznachennyam іdentifіkatsіynogo code.
• Driven to rozporyadnika koshtіv quarterly obsyag asignuvan s rozpodіlom for pіdrozdіlami byudzhetnoї klasifіkatsії.
• Zatverdzheny koshtoris dohodіv i vidatkіv.
• Kartka Zi zrazkami pіdpisіv osіb Yakimov vіdpovіdno to sedate zakonodavstva Nada right rozporyadzhatisya rahunkom i pіdpisu platіzhnih that іnshih rozrahunkovih dokumentіv. Before kartka vklyuchaєtsya takozh zrazok vіdbitka seals, prisvoєnoї ustanovі.
• Zvіt about vikonannya koshtorisu vidatkіv install on-line date zakrittya rahunka in upovnovazhenomu bank. The procedure of conducting vіdkrittya i reєstratsіynogo rahunka filed in Fig. 2.7.

W Sovereign Authority of the Treasury rozporyadnik koshtіv ukladaє dogovіr on vіdkrittya that obslugovuvannya reєstratsіynih rahunkіv, SSMSC for bagatma Find our vіdrіznyayutsya od precisely rahunkіv (tab. 2.5). Byudzhetnі place the perіodichno otrimuyut vipiski s reєstratsіynih rahunkіv, SSMSC buvayut rіznimi that to yakih dodayutsya vіdpovіdnі pervinnі document (memorіalnі orders platіzhnі doruchennya toscho). Sumi have vipiskah Sovereign Authority of the Treasury in the suggestive fact znachennі, yak stink toil for vіdkritogo in upovnovazhenomu bank єdinogo Treasury rahunka.

table 2.4

Said at vіdkrittya rahunka s "01" 01 200__ p.

Fig. 2.7. The procedure of conducting vіdkrittya i reєstratsіynogo rahunka

table 2.5

PORІVNYALNA CHARACTERISTICS Flow of I REЄSTRATSІYNIH RAHUNKІV

Vіdpovіdno to the Law of Ukraine "About Ukraine Reigning budget for 2001 Year" is the іnshih Uriadovy dokumentіv mandates Sovereign Treasury of Ukraine od 22.01.2001 number 3 zatverdzheno Procedure kasovogo vikonannya sovereign budget for vidatkami, s time dialed chinnostі yakogo vtratila chinnіst Timchasova іnstruktsіya number 28. The order Tsey reglamentuє organіzatsіynі vіdnosini mіzh authorities Sovereign Treasury th rozporyadnikami koshtіv and takozh rozpodіl rights obov'yazkіv i vіdpovіdalnostі mіzh them at protsesі vikonannya sovereign budget for vidatkami.

Pererahuvannya koshtіv for zdіysnennya vidatkіv sovereign budget through the treasury system organіv Sovereign peredbachaє vіdkrittya rozporyadnikam koshtіv the I i II stage krіm reєstratsіynih rahunkіv takozh Institution Osobowa i Osobowa rahunkіv.

Zvedenі osobovі rahunki - tse rahunki, SSMSC vіdkrivayutsya in organs Sovereign Treasury rozporyadnikam budgetary koshtіv (krіm rozporyadnikіv stage III) for zarahuvannya koshtіv without zaznachennya kodіv funktsіonalnoї klasifіkatsії vidatkіv scho pіdlyagayut away pererahuvannyu on osobovі that reєstratsіynі rahunki.

Osobovі rahunki - tse rahunki, SSMSC vіdkrivayutsya in organs Sovereign Treasury rozporyadnikam budgetary koshtіv (krіm rozporyadnikіv stage III) for zarahuvannya koshtіv scho pіdlyagayut away rozpodіlu that pererahuvannyu specific budgetary rozporyadnikovі koshtіv.

Organіzatsіya the robot schodo pererahuvannya Reigning Treasury of Ukraine koshtіv sovereign budget zdіysnennya vidatkіv zvoditsya to such zahodіv. On pіdstavі resource balance as vіdpovіdny perіod i s budgetary priznachen that urahuvannyam zareєstrovanih zobov'yazan skladayutsya Offers about vidіlennya koshtіv іz zagalnogo sovereign fund budget for the bunt rozporyadnikami koshtіv zagalnoyu sumoyu and for con- bi - codes for funktsіonalnoї klasifіkatsії. On pіdstavі zatverdzhenih Reigning Treasury of Ukraine rozporyadzhen about vidіlennya koshtіv GRK tsі Costa zarahovuyutsya on zvedenі osobovі chi osobovі rahunki. When tsomu Costa, zarahovanі on zvedenі osobovі rahunki on pіdstavі rozpodіlu GRK, zarahovuyutsya on osobovі rahunki, pіslya chogo, zgіdno s rozpodіlom koshtіv rozporyadnika II stage tsі Costa zarahovuyutsya on vіdpovіdnі reєstratsіynі rahunki (Fig. 2.8).

Otzhe, Danian Procedure, rozshiryuyuchi right GRK i rozporyadnikіv koshtіv II stage schodo rozpodіlu th vikoristannya koshtіv zagalnogo fund zabezpechuє operational control s side organіv Sovereign Treasury on skin rіvnі їh funktsіonuvannya.

Fig. 2.8. Procedure nadhodzhennya koshtіv on reєstratsіynі rahunki іz zastosuvannyam Institution Osobowa (Osobowa) rahunkіv

"The order from vіdkrittya rahunkіv natsіonalnіy valyutі in Sovereign Treasury bodies" Reigning Treasury of Ukraine mandates od 02.12.2002 number 221 zatverdzheno. Zgіdno s CIM Procedure rahunki, SSMSC vіdkrivayutsya in Sovereign Treasury bodies, podіlyayutsya on byudzhetnі that nebyudzhetnі. Before the Budget rahunkіv nalezhat rahunki for operatsіy klієntіv for budget Costa (reєstratsіynі rahunki that spetsіalnі reєstratsіynі rahunki).

Otrimannya koshtіv іz zagalnogo fund budget (tobto fіnansuvannya) zdіysnyuєtsya on vіdomih principles bezpovorotnostі, planovostі, tsіlovogo spryamuvannya koshtіv that Suvorov poperednogo control over їh vitrachannyam.