Ordering of budgetary zvіtnostі. Analysis of pardons that are clarified at the hour of folding the forms of the budgetary rate. Frequency of folding the budgetary rate

At the beginning of the day of the financial and government activity in the full obsyazі operation, accountants are victoriously responsible for regulating the norms of legislative acts. Sometimes it is due to the disrespect of the accountant, sometimes to ignorance, misreading the norms of legislation, and if not to the lack of normative acts. Everything is often brought to pardon under the hour of folding the budget. The pardons that are being called can be mentally divided into two groups:

organization (zocrema, povyazanі z khibnym vyznachennyam zvіtnostі);
methodological (they blame the results of the incorrect management of the budgetary appearance and are vindicated by the publicity).

At the statistics, an analysis of pardons was carried out, as well as at the forms of budgetary zoning.

Submissions from the statistical material of writings on the basis of the results of re-verification of the forms of the budgetary rank of the main orders and orders of the budgetary expenses. Цілями перевірок були оцінка достовірності зведеної бюджетної звітності основних розпорядників бюджетних коштів, стану обліку та звітності у основних розпорядників та одержувачів бюджетних коштів, а також визначення проведеної головним розпорядником бюджетних коштів роботи із забезпечення цільового використання цих коштів підвідомчими одержувачами бюджетних коштів.

Registration of budgetary numbers with damage to the instructions No. 191n

The following pardons are used in the issued forms of the budgetary rate:

1. Zvіtnіst presented without zmіst and at an unnumbered view. Paragraph 4 of Instruction No. 191n It has been established that the budgetary charge on a paper nose is presented by the head accountant of the subject of the budgetary rate, or a special, responsible for the management of the budgetary appearance, molding, folding that filing of the budgetary note, at the folded and numbered ones, it looks like a superfluous sheet

2. Breaking clause 6 of Instruction 191n deyakі forms zvіtnostі, zokrema zvіt about the adoption of budgetary goiter f. 0503128), how to avenge planned (forecast) indicators and analytical indicators that are not signed by the clerk of the financial and economic service; 3 norms clause 6 of Instruction No. 191nслід, що бюджетна звітність підписується керівником та головним бухгалтером головного розпорядника, розпорядника, одержувача бюджетних коштів, головного адміністратора, адміністратора доходів бюджету, головного адміністратора, адміністратора джерел фінансування дефіциту бюджету, фінансового органу, органу казначейства, органу, що здійснює касове обслуговування. Forms of budgetary zvіtnostі, scho to mіstat planned (prognoznі) and analytical indicators, moreover, are signed by the head of the financial and economic service.

3. To the warehouse of the zvіtnostі included forms, so as not to think of a numerical value. Let's guess what's wrong with the norms clause 8 of Instruction No. 191n in times, as well as all indications, transferred by the form of budgetary cost, approved by Instruction No. 191n, do not have a numerical value, this form of cost does not add up, information about which is added to the record is explained before the budgetary cost.

4. To the balance sheet of the head manager, manager, manager of budgetary funds, head administrator, administrator of the finance budget deficit, head administrator, budget revenue administrator (f. 0503130), the statement about the presence of the mine and the goiter in the balance sheet is not included to the storage of an explanatory note (f. 0503160) that violates the norms clause 20 of Instruction No. 191n.

5. Breaking clause 23 of Instruction No. 191n The installation filed a final statement for the consolidation of the rozrahunka (f. 0503125) for the form, as it does not confirm that it is indicated in the Instruction No. 191n.

6. Breaking clause 43 of Instruction No. 191n finalization of the arrangement of accounts in the budgetary form of a stellar financial rock (f. 0503110) is assigned to the filings with the head order of the budget with names that do not show the names of the instructions.

7. Breaking clause 44 of Instruction No. 191n the establishment did not finish the procedure for displaying indications in column 1 "Number of the Budgetary Account". This paragraph established that the holder of budgetary expenses, the administrator of financial support for the budget deficit, the administrator of budget revenues form a supplement (f. 0503110) to the balance sheet (f. 0503130) on the basis of data for the relevant codes of account 04 04 03 04 03 2010 04 000 “Internal Household Reimbursements”, 0 304 06 000 “Receipts with Other Creditors”, 1 304 050 00 “Receipts for Payments from the Budget with the Financial Authority” and for the key Accounting Numbers of the Financial Investor Bank, 0 400 20 0 in the sum of indications, formed by the camp on the 1st day of the day, coming after the summer, at the borders of the budgetary activity (section 1) before the final operations (graphs 2, 3) financial fate (graphs 4 - 9).

Count 1 sep. 1 Dovidka (f. 0503110) I am nomerovydovіdovіdsi 0 401 10 000 “Produce fluid firing rock”, 0 401 20,000 “Tretens of fluid fribus”, Yaki Mistyati at the Viddovydniye Domit, Rodliv, Pirodiliv, Classyfix. груп, підгруп, статей джерел фінансування дефіциту бюджету Коди бюджетної класифікації РФ (глава з БК, цільових статей видатків, видів видатків бюджету, підвидів доходів бюджету, видів джерел фінансування дефіциту бюджету у відповідних розрядах номери рахунки бюджетного обліку) відображаються зі значенням «нуль».

8. Breaking clause 96 of Instruction No. 191n the statement about the financial results of the activity (f. 0503121) filled in rows 370, 371, 372, without transferring the instructions.

9. At the explanatory note (f. 0503160), compiled by the subject of zvіtnostі, in the day tables No. 2 - 7, which are damaged clause 152 of Instruction No. 191n.

10. Breaking clause 152 of Instruction No. 191n at the warehouse of the budgetary soundness, which are being revised, tables No. 3 “Information on the drafting of text articles on the law (decision) on the budget” and 7 “Information on the results of ovnishnіkh control visits” of the explanatory note of the day.

11. The subject of the form at the warehouse of forms of budgetary zvіtnostі by submitting statements about the budgeting (f. 0503164) (table of the explanatory note). As shown by the results of the verification, the form names columns 1, 5, 7 do not match clause 163 of Instruction No. 191n that daily row 620.

Pardons for the best forms of budgetary education

In the analysis of the forms of zvіtnosti, we will look at pardons, as shown by the results of the verification, it is allowed to order the forms of budgetary zvіtnostі.

Dovidka schodo ukladannya rakhunkіv budgetary appearance of the famous financial rock (f. 0503110). In the course of the re-verification, it was revealed that, porushuyuchi clause 43 of Instruction No. 191 at tsіy dovidtsі vіdsutnya rozd. 2 "Diyalnistst іz zabom, scho nadhodyat timchasovy razorazhennya". Відповідно до норм цього пункту довідка щодо укладання рахунків бюджетного обліку звітного фінансового року формується головним розпорядником, розпорядником, одержувачем бюджетних коштів, головним адміністратором, адміністратором джерел фінансування дефіциту бюджету, головним адміністратором, адміністратором доходів бюджету, фінансовим органом, органом, що здійснює касове обслуговування виконання at the warehouse of forms of financial budgeting and adjusting the turnover for the accounts of the budgetary form, which should be closed after the completion of the public financial year in accordance with the established procedure, at the expense of the budgetary activities (section 1) and the activities from the budget, which must be reached by the time schedule 2). For the availability of statements, the necessary refilling of the division. 2, the wine is not saved, but to enter the form.

Statement about the sum of income, which are consolidated, which are funded for the budget (f. 0503184). Porushyuyuchi clause 50 of Instruction No. 191n at the appointment of income for breastfeeding, income was shown. Vidpovidno to the norms of the first paragraph of the instruction, indications of the formation of the financial fate of the mother of zero significance.

A note about the oversight of the budget of the chief orderly officer, the orderly officer, and the allocation of budgetary expenses (f. 0503127). Porushyuyuchi p. 55 - 57 Instructions No. 191n for whom it is not shown for the divisions of financial obligations of approved budgetary appointments, the limits of budgetary goiter are, apparently, not filled in the column "Nevikonany recognition".

Cream of that, destroying clause 55 of Instruction No. 191n The regulation included forecast indicators for column 4 in the “Income to the budget” section of the head of the budget order, the order order, and the management of budgetary expenses. In line with the norms of the named paragraph of the instruction in column 4, they are considered in line with the distribution of the titles “Revenue the budget”, “Support the budget”, “Dzherela financing the budget deficit” of the financial statements of the approved budgetary appointments for the current financial river.

Explanatory note (F. 0503160) . Porushyuyuchi clause 152 of Instruction No. 191n Not all participants in the budget process filled in tables No. 2 - 5, which are included in the warehouse of the explanatory note.

Porushyuyuchi clause 155 of Instruction No. 191n Table No. 3 “Vidomosti about the violation of text articles to the law (decision) about the budget” does not contain information that characterizes the results of the analysis of the violation of two text articles to the law (decision) about the budget, which are related to the activities of the subject of the budgetary budget. The information in the tables characterizes the results of the analysis of the text articles of the law (decision) on the budget, which are related to the activity of the budgetary publicity subject. The table is drawn up by the head administrator, the head administrator, the head administrator, the administrator, who is responsible for the renewal of the head administrator, the head administrator, the head administrator, the budget authority. Column 2 shows the result of the position of the text articles (from the designated indications that characterize the performance level). In column 3, the reasons for the non-conformity of the position of text articles are assigned.

Porushyuyuchi clause 158 of Instruction No. 191n Table No. 6 “Inventory inventory record” does not indicate the reason for the inventory. Vіdpovіdno to norms P.159 Instructions No. 191n The information that appears in the tables characterizes the results of the inventory of the mine and crops of the subject of budgetary zoning and other revealed differences during the summer period. Таблиця оформляється головним розпорядником, розпорядником одержувачем бюджетних коштів, головним адміністратором, адміністратором джерела фінансування дефіциту бюджету, головним адміністратором, адміністратором доходів бюджету, фінансовим органом, органом, що здійснює касове обслуговування виконання бюджету при складанні пояснювальної записки за підсумками року. У графах 1 - 4 вказуються причини проведення інвентаризації (складання річної бюджетної звітності, зміна матеріально відповідальних осіб, виявлення фактів розкрадання, зловживання чи псування майна, надзвичайні ситуації, що вимагають проведення інвентаризації, реорганізація чи ліквідація суб'єкта бюджетної звітності та інші випадки, передбачені legislator), the date of the inventory and the details of the ordering document on the inventory

Damage clause 162 of Instruction No. 191n the form 0503163 “Information on changes in the budgetary order of the head ordering officer of budgetary expenses, the head administrator for financing the budget deficit” did not specify the reasons for making clarifications on the legal basis for submitting them. This paragraph states that in column 4 of the form it is indicated that the difference between the indicators of budgetary appointments is zgidno with the budgetary signature of the head order of the budgetary expenses, the head administrator dzherel finance the budget deficit, with the improvement of payments made before it), changes, drawn up on the 3rd date ( and pokaznikami budgetary appointments, zatverzhenih law (decisions) about vіdpovіdny budget (column 2). In column 5, the reasons for the introduction of clarifications are indicated on the basis of the legal support of their contributions (the statutes of the RF Budget Code and the law (decision) on the budget).

In addition, as shown by the results of the verification, damaging clause 162 of Instruction No. 191n in the form 0503163 “Information on the change of the budgetary order of the head order of the budgetary expenses, the head administrator of the finance budget deficit”, the deeds were set in column 2, they indicated the budgetary recognition, which was not confirmed by the law (decisions) on the budget.

Porushyuyuchi clause 163 of Instruction No. 191n in the form 0503164 “Information about the budgeting of the budget” in the “Vitrati budgetu” section, the code for the budgetary classification of the Russian Federation was not set, for any ¾ allowances between the planned and actually vykonanimi pokazniki, and also the reasons for the allowance for the planned type of vodsotka for income were not indicated. In addition, as shown by the results of the rechecks, the deacons established that they are rechecked when the cost form is filled in column 1 in the “Income” section did not put the chapter code for the BC, the code for the type of income for the budgetary classification, and in the “Vitrati” section - the chapter code for BK, code of distributions, subdivisions and the main articles of the budget for the budgetary classification of the Russian Federation. Also, during the reconsideration, it was established that column 5 of the form was incorrectly protected: they did not show the difference in the cost of income, income, funds for financing the budget deficit and planned indicators for 2012 (column 4 - column 3).

Porushyuyuchi clause 164 of Instruction No. 191n the results of the reconsideration revealed the absence of indications, shown in the heading “Information about the number of entries in the framework of the main programs” (f. 0503166) Also, the revision showed that the participants in the budget process on the destruction of the item in column 4 of the heading “Reports on the number of entries in the framework of the target programs” imagined the amount of budgetary appointments not approved until the obligation was confirmed by the budgetary receipt of the costs for the implementation of the award, forms of zvіtnostі.

Under the hour of rechecking the tables of the explanatory note (f. 0503167) “Data on debtor and creditor debt” (f. 0503169), such pardons were made. Porushyuyuchi clause 167 of Instruction No. 191n the reason for the settlement of the stitched creditor's bill is not specified. Come in for a reduction in the creditor's billing rate next to the debtor's office. 4 "Analysis of indicators of the financial rate of the subject of the budgetary rate" of the text part of the explanatory note (f. 0503160). The deeds were established when displaying the accounts of the accounts receivable, entered in the tables the surplus of the accounts for the analytical account 0 204 00 000 “Financial contributions”, but did not display the data formed for the accounts 0 205 00 000 . All this led to the twisting of data about the camp of rozrakhunkiv for debtor's billing.

Yak inserted clause 167 of Instruction No. 191n, In the tables, there are data for the winter period about the rozrakhunkiv camp for the debtor and creditor fences of the subject of the budgetary zvotnosti in the breakdown of types of rozrakhunkiv.

Programs are folded together for debtor and creditor debt collection.

At distribution 1, the sums of debtor's and creditor's billings are set to see the sums of the stitched debtor's bill, which is unrealistic to the extent of creditor's billowing. In case of column 1, the numbers of the relevant analytical accounts are assigned, on the basis of which the table is filled:

020500000 "Rozrahunki for income";

0 206 00 000 "Rosrahunka from the sight of advances";

020800000 “Rozrakhunka with siblings”;

0 209 00 000 “Rozrakhunki z shkodi mine”;

0 210 01 000 “Rozrahunki from MPE from the provision of material values, work, services”;

030200000 "Rozrakhunki for adopted goiter";

0 303 00 000 “Razrahunki from payments to budgets”;

030402000 "Rozrahunki with depositors";

0 304 03 000 "Rozrahunki for the morning payment for the payment of the services";

030404000 "Internal house renovation", -

for yakim on the morning of the date, the surplus of the repayments for the debitor's (creditor's) billing was withdrawn.

Credit surplus for the last date for the relevant analytical accounts of the accountants 0 205 00 000 “Rosrahunki for surcharges”, 0 208 00 000 “Rozrahunika with sibling persons” minus. Debit surpluses on the morning of the date for the lucrative accounts of the budgetary form, which are to enter the warehouse of the distribution. 3 "Zobov'yazannya" to the plan of accounts in the budgetary form, are shown at the addendum from the creditor's billing with a "minus" sign. In the first 17 ranks of the number of the budgetary appearance, the codes of the budgetary classification are selected according to the order of the budgetary classification for the financial river.

Columns 2, 4 indicate the total amount of debtor (creditor) debt, which is paid for a specific number of the account of the budgetary form on the cob of fate and for the end of the summer period is clear.

In columns 3, 5, data should be drawn about not vikonanі vіdpovіdno on the cob of fate and at the end of the stellar period of goiter, for which terms vikonnannya is already set (goiter vikonnі, not vikonnі at the inserted line, confirmed by the results of the inventory by creditors), but unrealistic until collection of accounts receivables (debits collection of non-payment-promotional debtors until the decision to write-off to off-balance sheet account 04 “Charging of non-payment-promotional creditors”).

Porushyuyuchi clause 172 of Instruction No. 191n the table of the explanatory note of the form 0503167 “Information about the use of information and communication technologies” (f. 0503177) did not contain a summary of the dotality of the generated vitrates.

As far as the provisions of this paragraph are concerned, columns 1 and 2 indicate the names of indications and code of a row of supplements. In column 4, it is indicated that it is necessary to line up the additional sum of the amount of money that the subject of the budgetary cost, is related to:

for the design of applied systems and information and communication infrastructure;
z oazroblennyam (additional) software security;
with capital investments in the object of information and communication infrastructure;
from the front of the possession of the pre-installed software;
from the grant of non-key rights to the security software;
with the services of orendi possession;
from connections (security access) to external information resources;
operational windows on information and communication technologies;
tutors of practitioners at the gallery of information and communication technologies;
other types of information and communication technologies.

In column 5, it is necessary to indicate the provision of dotsillnosti vykonanyh vitrates (safety of in-line work, technical re-engineering, and other duties too).

For the decisions of the financial authority, indications of types of information on information and communication technologies can be detailed according to the classification codes of types in the budgets of the Russian Federation by way assigned to column 3 of these codes.

Instructions on the order of filing that filing of the river, quarterly and monthly zvіtnosti about the budgeting of the budget in the budgetary system of the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n.

"Treasury establishment: accounting form and tax", 2012, N 3

У Мін'юсті 16.02.2012 був зареєстрований Наказ Мінфіну Росії від 29.12.2011 N 191н "Про внесення змін до Інструкції про порядок складання та подання річної, квартальної та місячної звітності про виконання бюджетів бюджетної системи Російської Федерації, затверджену Наказом Міністерства фінансів Російської Федерації від December 28, 2010 N 191n. Tsim Nakaz, zokrema, introduced change to the rozd. I "Headline" Instructions N 191н<1>, Yakim peredbachenі zagalnі rules schodo folding and submission of budgetary zvіtnostі by participants in the budget process (similarities induced by Art. 152 of the RF BC). The article has updated rules.

<1>Instructions on the order of filing that filing of the river, quarterly and monthly zvіtnosti about the budgeting of the budget in the budgetary system of the Russian Federation, approved. By order of the Ministry of Finance of Russia dated December 28, 2010 N 191n.

Vіdpovіdno until the updated edition of clause 1 of Instruction N 191n, quarterly and monthly calls about the budgeting of the budget in the budgetary system of the Russian Federation (hereinafter - the budgetary Zvіtnіst) are formed and submitted according to the forms subjects of budgetary:

головними розпорядниками бюджетних коштів, найбільш значущими установами науки, освіти, культури та охорони здоров'я, зазначеними у відомчій структурі видатків відповідного бюджету, що здійснюють повноваження головного розпорядника щодо надання цій установі як одержувачу бюджетних коштів субсидій з відповідного бюджету на виконання встановленого йому державного завдання (orders);
stewardship officers (oberzhuvachami) of budgetary funds, state (municipal) budgetary and autonomous regulations, which zdiisnyuyut budgetary revival of public goals in front of physical persons in penny form (given - holders of budgetary funds);
головними адміністраторами (адміністраторами) доходів бюджетів, головними адміністраторами (адміністраторами) джерел фінансування дефіциту бюджетів, фінансовими органами РФ, суб'єктів РФ, муніципальних утворень та органами управління державними позабюджетними фондами (територіальними державними позабюджетними фондами), що здійснюють складання та виконання органи);
bodies, yakі zdіysnyuyut kasove servicing vykonannya budget_in the budgetary system of the Russian Federation;
bodies that provide cash services to state (municipal) budgetary and autonomous institutions and other organizations. In case of any other organizations, there are legal entities that do not impose budgetary renewal of budgetary funds and not sovereign (municipal), cash services, such bodies of the Federal Treasury (OFK), financial bodies.

Periodicity of the composition of the zvіtnostі. The budgetary rate is compiled by the subjects of the budgetary rate on the following dates (clause 2 of Instruction N 191n):

month - on the first day of the month following the call;
quarterly - camp for 1 kvіtnya, 1 linden and 1 zhovtnya of in-line rock;
rіchna - on the 1st day of fate, coming after the sound.

With tsomu svіtny rock є calendar rіk - from 1 day to 31 breasts inclusive. For newly created subjects of the budgetary rate, the first date of the date of their registration in accordance with the procedure established by the legislation of the Russian Federation until 31 December of the date of their creation is taken into account.

At the given hour, it is open to Decree N 539<2>Decisions about changing the type of the main state (municipal) state can be established by the relevant authority on the first day of the next month by the calendar (financial) date. In connection with the new edition of clause 3 of Instruction N 191n, a period was appointed to establish a star rating for such installations. So, with the help of the method of budgetary rates for state institutions, created by the way of change of the type of the state (municipal) budgetary or autonomous state, the period of date of change of the type (from the date of inclusion of the created state) budget of yoga creation. For example, the municipal budgetary institution became state-owned and on January 1, 2012. included to the register of holders of budgetary expenses. The sound rock for budgetary education for the new will be the period from May 1 to December 31, 2012.

<2>Decree of the Council of the Russian Federation dated 26.07.2010 N 539 "On the confirmation of the Order of creation, reorganization, changes in the type and liquidation of federal state institutions, as well as the approval of the statutes of federal state institutions and the introduction of changes before them."

Peculiarities of the warehouse of the zvіtnosti. Vіdpovіdno until the updated version of p.

data of the head ledger and (or) other registers of the budgetary form, established by the legislation of the Russian Federation for obediences, with the obligatory conduction of the turnovers and surpluses according to the registers of the analytical form with the turnovers and surpluses according to the registers of the synthetic form;
indications of the forms of budgetary zvіtnі, represented by holders, rozladniks, head rozladniks of budgetary koshtіv, zagalnennyh shlyah pіdzumovvannya odnomennyh pokaznіkіv vіdpovіdnymi ranks and graphs vynyatku v established Instruction N 191n order vzaєmopov'yazanih konsolіtіvіv for poznіty zvіdnіtіvіv poznіtіnіtі pozanіdіv.

Головний розпорядник (розпорядник) бюджетних коштів, який здійснює функції та повноваження засновника щодо державних (муніципальних) бюджетних та автономних установ, формує зведену (консолідовану) бюджетну звітність з урахуванням вивірки взаємозалежних показників квартальної зведеної бухгалтерської звітності бюджетних та автономних установ, сформованої ним на підставі зазначеними accounting standards for forms and in order, established by the Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n. Significantly, in the old edition of paragraph 7 of the norm, it was not passed.

Although all the indicators are given by the form of budgetary zvіtnosti, there is no numerical value, such a form of zvіtnostі does not add up. Information about the price can now be included in the explanatory note to the budgetary rate for the winter period.

The negative value of the indicator is shown in the form of budgetary income with a minus sign. As with the structure of the form of the zvіtnostі transmission of indications, scho zastavlenie planned (forecasting) and from actually forming in the summer period, but in case of planned (forecasting) indications during the day, the rozrachunok of the indications will not be carried out (paragraph 8 of Instruction N 191).

As before, according to paragraph 9 of Instruction N 191n, the budgetary rate is formed by an accruing sum of money on the cob in rubles, accurate to another decimal place. However, now this paragraph has been supplemented by a new norm, on the basis of which the subjects of budgetary income are indicators of the budgetary form, formed according to the codes of types of financial security (activity) install)", next to display in the relevant rows and (or) columns of the forms of budgetary income, transferring for displaying indications of how active they are, to bring income.

The order of signing the forms of budgetary wages. Formed budgetary zvіtnіst signed by the clerk and the head accountant of the head ordering officer (registration officer, officer). Forms of zvіtnostі, scho to avenge planned (forecast) and analytical indicators, are also signed by the chief of the financial and economic service (clause 6 of Instruction N 191n).

Paragraph 5 of Instruction N 157n<3>The clerk of the state (municipal) office was given the right to transfer the renewal of the current accounting form and storage on the basis of the rank for the agreement (please) to another establishment, organization (centralized accounting). In such a case, up to paragraph 6 of Instruction N 191n, centralized accounting is stored, and it submits budgetary responsibility in accordance with the procedure assigned by the designated Instruction and with regard to the transfer of renewal of the accountant’s management. It was put together by the centralized accountant and the budgetary account was signed by the chief accountant of the manager, who transferred the responsibility to the budgetary appearance, and also by the chief accountant (accountant-fahivets) of the centralized accountant, as the manager of the budgetary appearance.

<3>Instructions for the establishment of a unified plan for accounting in the form of bodies of state power (sovereign bodies), bodies of self-regulation, bodies of management of state budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance dated 01.12.2010 N 157n.

The terms of the submission of zvіtnostі. Budgetary zvіtnіst podaetsya at the line, installed (clause 10 of Instruction N 191n):

the head ordering officer (dealing orderer) of budgetary funds - for holders of budgetary funds;
by the head administrator (administrator, which is the name of the head administrator) of income to the budget - for administrators of income to the budget;
the head administrator (administrator, which vikonu okremі povnovazhennia head administrator) to the budget deficit - for the administrator of the budget deficit;
by the financial body responsible for the budget - for the head executors of budgetary expenses, the head administrators of budget revenues, the head administrators of the budget deficit.

For proof. Terms of filing monthly, quarterly and budgetary rates by head officials of federal budget expenses, head administrators of federal budget revenues, head administrators of budget financing at the Interregional Operations Department of the Federal Treasury in 2012. established by Order of the Federal Treasurer. from the Ministry of Justice on 02.02.2012, registration number 23115).

Rules for the submission of zvіtnostі. Vіdpovіdno up to paragraph 10 of Instruction N 191n, the officer submits a budget call to his higher order officer (head order officer) at the line inserted by him. At its own discretion, the head order officer (manager) on the basis of the budgetary order filed by the orderlies (oberzhuvachami) stores the star and (or) consolidated budgetary order and submits it to the financial authority of the budgetary budget (head order officer) at the lines established by them.

There is a hope of budgetary zvіtnіst (clause 4 of Instruction N 191n):

on paper noses by the head accountant of the subject of budgetary zvіtnostі (otherwise, special, vindicated for the budgetary appearance, molding, folding and submission of budgetary zvіtnostі) at the stitched and numbered look with a zmіst and supremacy sheet;
at the sight of an electronic document with submissions on electronic carriers or by way of transmission by telecommunication channels (TCS). The order of filing is established by the head order of obov'yazkovym zakhistu informatsiy vіdpovіdno to the legislation of the Russian Federation.

Reverification of the submitted zvіtnostі.В силу п. 10 Інструкції N 191н суб'єкт бюджетної звітності, відповідальний за формування зведеної та (або) консолідованої звітності (далі - користувач бюджетної звітності), проводить камеральну перевірку поданої йому підвідомчими установами бюджетної звітності, тобто здійснює перевірку бюджетної звітності на відповідність вимогам folded by way of viviryanna її pokaznikіv behind the installed control spіvvіdnoshnyami.

To the view. The control index for the indication of the budgetary rate of placement on the official website of the Federal Treasury (www.roskazna.ru) at the "Methodical Cabinet" branch, the subdivision "The appearance of that rate" (List of the Federal Treasury dated 30.12.2011 N 42-7.4.) . The rest of the update of these alerts was carried out on 03.02.2012.

The correspondent of the budgetary rate of the goiter on the subject of the budgetary rate, having pressed the rate, put on the copy of the budgetary rate an note about the date of the її filing, and in the case of a positive result for the fact of the cameral date of revision - the knowledge of the

When removing the budgetary rate for the TMS, the cost of the budgetary rate of goiter should be brought to the attention of the subject of the budgetary rate, the fact is otrimannya in electronic form. The order of renewal is established by the budgetary rate.

Expert magazine

"Treasury set:

accounting form and submission"

Budgetary establishment of dues and submission of accounting periodic tax returns in accordance with the procedure established by the Ministry of Finance of the Russian Federation. The Ministry of Finance of the Russian Federation is the federal body of vykonavchoї, which is supposed to be the function of forming zvіtnostі about vykonannya the federal budget and її filing with the RF Council.

Vymogi before the warehouse and zmіstu zvіtnostі about vykonannya budget and terms of formation utrimuvatisya in the Budget Code of the Russian Federation. Accounting zvіtnіst established may include indications of the activity of branches, representatives and other structural branches of the Kremlin.

Zvіtnіst є system pokaznikіv, vіdbivayut the results of the government's activities of the budgetary organization for the zvіtnі period and folded out of the table, which are folded from the improvement of data in the accounting form.

Єдиний порядок ведення бухгалтерського обліку та складання звітності в бюджетних установах та інших організаціях визначено Наказом Мінфіну Російської Федерації від 13 листопада 2008 року № 128н "Про затвердження Інструкції про порядок складання та подання річної, квартальної та місячної звітності про виконання бюджетів бюджетної системи Російської Федерації".

Accounting zvіtnіst budgetary organizations pіdrozdіlyaєtsya on the river, quarterly and monthly.

Organs of sovereign power, organs of self-regulation and creation of budgetary institutions by them (gave head officers, officers, holders of budgetary funds; organs that organize budgeting budgets, organs that create cash services for budgetary budgeting) add up the quarterly budget budgetary zvіtnіst) for the forms of documents zgіdno with addendum No. 1 Instructions No. 148n.

Бюджетна звітність складається головними розпорядниками, розпорядниками, одержувачами бюджетних коштів, головними адміністраторами, адміністраторами доходів бюджетів, головними адміністраторами, адміністраторами джерела фінансування дефіциту бюджетів, фінансовими органами, органами, що здійснюють касове обслуговування виконання бюджетів, на наступні дати:

M_syachna - on the first day of the month following the call;

In times of failure to submit accounting standards, the established terms can lead to financing. Therefore, the task of preparation and the folding of zvіtnostі is relevant both for the head orders, and for the holders of budgetary expenses.

Accounting zvіtnіst, scho to avenge the ostentatious, leading to the sovereign mystery behind the orderly legislation, hopes for the improvement of the mighty legislation.

Accounting value is established as the final stage of the oblіkovogo process. We have established the results of the government activity for the winter period (month, quarter, river) with an increasing sum of money and a financial camp. The soundness is formed on the basis of synthetic and analytical data, at the warehouse designated by the Ministry of Finance of the Russian Federation.

Accounting zvіtnіst can be properly folded for the mind of your time carrying out all preparatory work and maintaining you could. For which it is necessary: to carry out the long-term success of the adopted oblіkovoї policy (methodology) of okremih gospodarsky operations and the assessment of the lane, determined on the basis of the established rules; the totality of the appearance in the guise of the stellar river of the state’s operations, carried out by the others, and the results of the inventory of the mine and the goiter; the correctness of the income statement and the return to the starry period.

The reality of the INFORNISHICH, ShO MASTITS AND THE STARO about Mino, TA -TO ENGENTED IN THE YOO FISTANCHAL ORISHICAL TO THE STIENSTISTISTISTISH ON THE STILITE PERIODICALE ONITISTISHICAL TALIKHIKHIKHIKH, AND IS INITY ONENTIVENTY. Rіchna іnventarizatsija lane and financial goiter is an important element in the process of compiling rіchnogo zvіtu, so it allows you to make adjustments in the data of the accounting form of the porіvnyannі s actual dannymi. The skin balance sheet at the end of the day can be re- vealed on the basis of inventory data.

Until the accounting balance sheet is compiled, the turnover and the excesses for the analytical accounts are charged with the tribute of the synthetic appearance. The stench mayut buti the same. In times of inconsistency in turnover, it is necessary to read the records on the chests, re-open the bags and use the revealed differences (pardons). It is necessary to look at the internal documents and the internal documents of the state and bring them to the top of the list to the extent that they are presented to the accounting balance sheet.

When folding the bookkeeping record, the filling of the other forms of data of the previous fate is taken from the record for the minuly rec. At the same time, it is important to ensure the consistency of the showings of the summer period and the showings of the past fate with the improvement of the methodology of their composition.

The budgetary zvіtnіst is signed by the clerk and the head accountant of the head order officer, order orderer, holder of budgetary funds; to the body that organizes the budgeting of budgets, the body that manages the cash services of the budgets.

Budgetary zvіtnіst folded:

On the basis of the data of the Head Ledger and (or) other registers of the budgetary form, established by the legislation of the Russian Federation on the obligatory conduction of the sums of turnovers and surpluses according to the registers of the analytical form with the turnovers and surpluses according to the registers of the synthetic form;

On the basis of indications in the forms of budgetary numbers, bounded by the way of summing up one-time indications for the second rows of graphs for the wine in the established Instruction No. 148n, the order of mutual indications for the consolidated positions of forms of budgetary numbers.

The budgetary zvіtnіst folded narostayuchim pіdsomkom kobe roku roku s s tochіnіstyu to another decimal digit after Komi. The won may be folded in Russia and in the currency of the Russian Federation. When registering the rank, it is necessary to verify that the balance sheet and other forms of rank, for any daily number of assets, liabilities, financial results and other indications, are procreated.

In the forms of accounting zvіtnosti, it is not to blame for the daily cleanups and blots. At the time of the correction of pardons, there are guards, if they confirm the individuals, if they signed the balance sheet and other forms of the appointed date of the correction.

The following forms of calls are included before the warehouse of budgetary zvіtnostі:

1. For the head manager, manager, manager of budgetary expenses, head administrator, administrator of the financial department for the budget deficit, head administrator, administrator of budget revenues:

The balance sheet of the head manager, manager, manager of budgetary funds, head administrator, administrator of the budget deficit finance manager, head administrator, budget revenue administrator (f. 0503130);

A note about budgetary supervision of the head manager, manager, manager of budgetary expenses, head administrator, administrator of the finance budget deficit, head administrator, budget revenue administrator (f. 0503127);

A call about vykonannya koshtorisiv income and witrat for bringing income to the activities of the head rozpriyadnik, rozpriyadnik, oderzhuvach of budgetary koshtiv (f. 0503137);

Rozdіlovy (liquidation) balance sheet of the head manager, manager, manager of budgetary expenses, head administrator, administrator of budget deficit financing, head administrator, budget revenue administrator (f. 0503230);

2. For a financial authority:

Balance for income and expenses of budgetary funds (f. 0503140);

Balance sheet for the budget (f.0503120);

Completion of Consolidation of Accounts (f. 0503125);

Finalization of the arrangement of budgetary accounts of public financial rock (f. 0503110);

A note about cash payments and the cost of budgetary expenses (f. 0503124);

Sounds about cash income and vibuttya koshtіv in diyalnostі, scho to bring income (f. 0503134);

A note about budgeting (f. 0503117);

A note about vykonannya koshtorisiv income and spending on work that bring income (f. 0503114);

Call about rukh koshtiv (f. 0503123);

Letter about financial results of activity (f. 0503121);

Explanatory note (f. 0503160);

3. For a financial authority that has been approved for the formation of a budgetary rate for the last year of the consolidated budget of the Russian Federation:

The balance sheet of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state budgetary fund (f. 0503320);

Completion of Consolidation of Accounts (f. 0503125);

A note about the consolidating the budget of the subject of the Russian Federation and the budget of the territorial state budgetary fund (f. 0503317);

Consolidation of information about the vykonannya koshtorisiv income and witrat for bringing income to the activities of the subject of the Russian Federation and municipal offices (f. 0503314);

Consolidation of news about rukh koshtiv (f. 0503323);

Consolidation letter about the financial results of the activity (f. 0503321);

Finalization of the arrangement of budgetary accounts of public financial rock (f. 0503110);

An explanatory note before the closing of the consolidated budget (f. 0503360);

4. For the body that provides cash services to the budget:

Balance sheet for operations of cash services to the budget (f. 0503150);

Completion of Consolidation of Accounts (f. 0503125);

Finalization of the arrangement of budgetary accounts of public financial rock (f. 0503110);

Sounds of need and vibuttya (f. 0503151);

Consolidation of information about cash payments and vibuttya (f. 0503152);

Information about the operations of the budgetary system of the Russian Federation, which are insured by the Federal Treasury (f. 0503153);

Explanatory note (f. 0503160).

In order to show the financial results of the activities of the organization for the summer period, it is necessary to increase the payment of all expenses that lie before the summer period: expenses for the payment of labor; repayment of taxes; repayment to budgetary funds; rent for accommodation, property, transport; training for staff training; other vitrates, which lie until the stellar period.

The balance sheet of the change of income and income is the main document necessary for the management and analysis of the government and financial activity of the budgetary establishment, control over the selection of the recognition of this establishment. Behind the balance sheet data, it can be seen that inventories are declining, debt collection is shortening, and evidence of unscheduled payments between organizations. At the balance sheet, one can see the expansion of the actual amount of money spent on the budget.

By ordering the balance sheet and zvіtnosti, the cycle of the accounting form is completed, and the balance itself has its own balance of surpluses and yogo dzherel, like, for example, the stellar period on the accounts of the accounting form.

Forms of budgetary zvіtnosti are formed on the zvіtnu date and are given to the head ordering officer of the budget, the body that organizes the budget.

The budgetary zvіtnіst folded at the folded look with the numbering of the sides, zmіst and supporting sheet on paper and electronic information carriers.

Budget storage

Comment to Article 264.2 of the RF BC:

Article 264.2 transfers the order of budgeting.

Obov'yazok zі klannya budzhetnoї zvіtnostі lie to the skin subject of budgetary pravovіdnosin, yakі otrimuyut koshti chi vikoristovuyut state (municipal) authority. After the folding of the budgetary cost to remove the costs of the subjects of the budgetary legal entities, and the holders of the budgetary funds themselves represent the budgetary value of the highest orders of the budgetary costs. The officials of budgetary expenses, at their own discretion, pass on to the public budgetary responsibility of the top officials and their budgetary responsibility for the highest level, to the head orderly officers, the head administrators of income in the budget and the financial deficit. На підставі отриманої інформації від одержувачів та розпорядників бюджетних коштів головні розпорядники бюджетних коштів, головні адміністратори доходів бюджету, головні адміністратори джерел фінансування дефіциту бюджету складають зведену бюджетну звітність, керуючись поданою ним бюджетною звітністю підвідомчими одержувачами (розпорядниками) бюджетних коштів, адміністраторами доходів фінансування дефіциту бюджету

In the budget code of the Federal Tour of the Federals of Siberian, the tunnight of the tuning budgetary Zvytnosti, the prose of the official budget legislation has a budgetary of the pyunema of the Failinosovikh, the zobinovani ovias, and the budget lawsuits, and such that goiter.

The main administrators of federal budgetary expenses represent the budgetary authority of the Federal Treasury.

Head administrators of expenses to the budget of the sub'єkta of the Russian Federation to represent the budgetary responsibility to the financial authorities of the sub'єktіv of the Russian Federation.

The main administrators of the municipal budget budget represent the budgetary authority to the financial authorities of the municipal offices.

Lines of taxation of budgetary zvedenoi zvіtnosti are established by the relevant financial authorities of the state power or self-regulation.

Бюджетна звітність Російської Федерації, суб'єктів Російської Федерації, муніципальних утворень складається відповідно Федеральним казначейством, фінансовими органами суб'єктів Російської Федерації, фінансовими органами муніципальних утворень на підставі зведеної бюджетної звітності відповідних основних адміністраторів бюджетних коштів.

The budgetary budget of the Russian Federation, the subjects of the Russian Federation and the municipal offices are a regular, protest sound about the budget of the quarterly budget. In such a rank, such documents, like a balance sheet for the budget, a note about the financial results of activities, a note about a penny sum, an explanatory note is compiled once per river, and a note about the budget is folded every quarter.

By order of the Ministry of Finance of the Russian Federation on September 21, 2005 N 5n "On the confirmation of the Instructions on the procedure for compiling that filing of river, quarterly and monthly budgetary taxes" the procedure for compiling budgetary taxes was approved.

On the basis of the Instructions, the authorities of the state government, the authorities of the state budgetary funds, the authorities of the territorial state budgetary funds, the authorities of the local self-regulation and the creation of the budgetary institutions - the head of the order, the order, the holder of the budget organizations that organize the budgeting of budgets, organizations that organize cash services for the budgeting of budgets, compile river, quarterly and monthly budgetary bills.

Budgetary zvіtnіst is formed by the head rozpriadniks, rozpriyadniks, holders of budgetary funds; bodies that organize the budgeting of budgets, bodies that organize cash services for the budgeting of budgets, on the next dates: quarterly - camp for 1 quarter, 1 lime and 1 zhutnya of the streaming rock, river - for the 1st day of the rock, coming after the summer, monthly - our first the number of the month following the call.

In addition, the Ministry of Finance of the Russian Federation regularly updates the sheets about the budgetary payroll for the first period before the Federal Treasury. For example, sheet dated February 14, 2007. N 02-14-13 / 336 "On the submission of quarterly and monthly budgetary numbers in 2007 to the Federal Treasury", in which case the forms of quarterly and monthly budgetary numbers.

By order of the Federal Treasury dated December 21, 2006. N 14n "About the terms of filing a quarterly budgetary budgetary budget by the head officials of the federal budget and other holders of the federal budget, it is approved before the star budgetary list of the federal budget for 2007"

Бюджетна звітність Російської Федерації, суб'єктів Російської Федерації, муніципальних утворень, складена Федеральним казначейством, фінансовими органами суб'єктів Російської Федерації, фінансовими органами муніципальних утворень, представляється відповідними фінансовими органами до вищих органів виконавчої влади, а саме в Уряд Російської Федерації, вищий виконавчий body of the sovereign power of the Russian Federation, municipal administration.

Щоквартальні звіти про виконання федерального бюджету, бюджету суб'єкта Російської Федерації, місцевого бюджету, що подаються до Уряду Російської Федерації, вищий виконавчий орган державної влади суб'єктів Російської Федерації, місцеву адміністрацію, що подаються у складі бюджетної звітності, затверджуються відповідно Урядом Російської Федерації , the current supreme body of the sovereign power of the subject of the Russian Federation, municipal administration. Calls about vykonannya vydpovidnogo budget zatverdzhuyutsya in the form of normative legal acts of bodies vykonavchoy. Sounds about the end of the financial budget will be confirmed for the first quarter, pivrichchya and nine months of in-line financial fate.

Approval of the sound of budgetary supervision is enforced by the supreme legislative (representative) body and the body of sovereign (municipal) financial control created by it. Quarterly announcements about the budget budget are submitted to legislative (representative) bodies, as well as state (municipal) financial control bodies in the order of information. Рахункова палата Російської Федерації, у тому числі на підставі отриманих щоквартальних звітів про виконання бюджету, щокварталу за встановленою формою представляє Федеральним Зборам Російської Федерації оперативний звіт про хід виконання федерального бюджету, в якому наводяться фактичні дані про формування доходів та вироблені витрати у порівнянні з затвердженими федеральним the law on the federal budget for in-line rіk pokazniki for the last period, quarter.

Calls about the government budget for the republic are also submitted by the largest body of the government to legislators (representative) authorities of the sovereign government. However, during the quarterly announcements of the rivers, the announcements about the budgeting of the current budget system of the Russian Federation are confirmed by the legislative (representative) bodies of the sovereign power.

Words about the budgeting of budgets are confirmed in the forms of federal laws, laws of the subjects of the Russian Federation, municipal legal acts of representative bodies of municipal institutions. Бюджетний кодекс Російської Федерації не передбачає особливої процедури розгляду та затвердження проектів федеральних законів, законів суб'єктів Російської Федерації, муніципальних правових актів представницьких органів муніципальних утворень про звіти про виконання бюджетів, отже, вищезазначені проекти законів та правових актів розглядаються у загальному порядку, transferred to other laws and legal acts.

KEMEROVSK REGION

FINANCIAL OFFICE FOR PROKOP'EVSKY DISTRICT

INSTRUCTION

m. Prokop'evsk

12/01/2010

About the order of folding and submitting budgetary numbers

Відповідно до пункту 2 статті 154 Бюджетного кодексу Російської Федерації від 01.01.2001 року, пункту 2.6 Положення про фінансове управління по Прокіпівському району, затвердженого наказом ДФУ Кемеровської області від 01.01.2001 року № 66, чинними нормативними правовими цілях встановлення єдиного порядку складання та подання бюджетної zvitnosti

PUNISH:

1. Approve the "Procedure for compiling and submitting budgetary taxes to the budget of the Prokop'evsk municipal district by the head orderlies, orderlies, holders of the budget of the district budget, head administrators, administrators of revenues to the district budget, head administrators, administrators of the deficit (of the district budget).

2. Approve the "Procedure for the storage and filing of budgetary taxes for the budgeting of the budgets of rural settlements, which enters the warehouse of the municipal lighting "Prokop'ivsky municipal district"" (Supplement).

3. Approve the “Procedure for forming a letter about the budget of the Prokop'їvsky municipal district and a letter about the letter of the consolidated budget of the municipal lighting "Prokop'їvsky municipal district"” (Supplement).

2. To the head of the accounting department and zvіtnostі () bring this order to the head administrators, administrators of budget revenues, the head rozpriyadniks, rozpriadniks, observances of the budget of the district budget, head administrators, administrators of the financial administration of the village, budget deficit

3. This order is gaining chivalry from the moment of signing it, and expanding its action on the blue, which was named on 01/01/2010.

4. Control over vikonannym tsgogo mandate I deprive myself.

Head of financial department

addendum

in Prokipivsky district

dated 01.01.2001

The procedure for compiling and filing the fiscal budget for the budget of the Prokop’ev communal district by the head administrators, the authorities, the district budget holders, the head authorities, the authorities of the regional budget income, the head authorities, the authorities dzherela finance the deficit of the regional budget

I. burning position

1.1. Цей Порядок встановлює загальні вимоги до складання бюджетної звітності головними розпорядниками, розпорядниками та одержувачами коштів бюджету Прокопіївського муніципального району, головними адміністраторами, адміністраторами доходів районного бюджету, головними адміністраторами, адміністраторами джерел фінансування дефіциту районного бюджету (далі - Суб'єкт звітності).

1.2. Суб'єкти бюджетної звітності, що здійснюють складання та виконання відповідних бюджетів, складають та подають річну, квартальну та місячну звітність про виконання бюджету (далі - бюджетна звітність) у складі форм, передбачених «Інструкцією про порядок складання та подання річної, квартальної, місячної звітності про виконання бюджетів бюджетної системи Російської Федерації», затвердженої наказом Міністерства Фінансів Російської Федерації н (в ред. Наказу Мінфіну РФ від 01.01.2001 N 115н) (далі - Інструкція) та додаткових форм, розроблених та затверджених наказами головного фінансового управління Кемеровської області (далі - DFU).

1.3. Indicators of budgetary zvіtnosti are formed on the basis of budgetary data, inspected at the registers of the budgetary form in accordance with the adopted oblіkovoї politiki.

1.4. Sukupnіst ways to conduct accounting, adopted by the subjects of budgetary zvіtnosti, to become their own oblіkovu policy. The oblіkova policy is formed by the subjects of budgetary zvіtnostі independently, keruyuchis legislation of the Russian Federation about accounting oblіk and galuzevymi features.

1.5. Budgetary zvіtnіst folded:

on the basis of the data of the Head Ledger and other registers of the budgetary form, established by the legislation of the Russian Federation on obov'yazkovym conducted the survey of turnovers and surpluses according to the registers of the analytical form with the turnovers and surpluses according to the registers of the synthetic form;

on the basis of indications in the forms of budgetary numbers, presented by holders, officers and chief officers of budgetary estimates, marked by the way of summing up one-time indications for outstanding rows and columns for vinyatka in the established order

Before the folding of the budgetary budget, the inventory of assets and crops was carried out.

1.6. Budgetary zvіtnіst folded next dates: monthly - on the 1st day of the month, coming after the zvіtnym; quarterly - camp for 1 kvіtnya, 1 linden and 1 zhovtnya of in-line rock; rіchna - on the 1st day of fate, coming after the sound.

Zvіtnіst is folded in rubles, exactly to the other tenth sign after Komi.

Indicated in zvіtnostі pokaznі povinnі vіdpіdatі to control svіvіdnennja derzhаny form of zvіtu, peredbachenim instructions.

1.7. Zvіtny rock є calendar rіk - from 1 day to 31 chest.
inclusive.

The first star of the year for new creations of the Sub'єktіv budgetary її zvіtnostі vvazhєє the period from the date of their registration in the order established by the legislation of the Russian Federation until 31 December of the year of their creation.

1.8. The budgetary zvіtnіst is signed by the clerk and the chief accountant.

The individuals who signed the calls bear the responsibility for their authenticity, and the fullness of that time of submission.

1.9. У разі передачі одержувачем коштів бюджету, адміністратором доходів бюджету, повноважень щодо ведення бюджетного обліку іншій муніципальній установі (далі - централізована бухгалтерія), бюджетна звітність складається та подається в порядку, передбаченому Інструкцією, цим Порядком та угодою про передачу повноважень щодо ведення бюджетного обліку. Budgetary balance, compiled by centralized accounting, signed by the chief accountant (or by the specialist) of the centralized accounting department, by the administrator of budget revenues

1.10. Суб'єкти бюджетної звітності, відповідальні за формування зведеної та (або) консолідованої звітності, зобов'язані подати її до фінансового управління по Прокіпівському району (далі – фінансове управління) у строки, передбачені графіком подання бюджетної звітності, що затверджується окремими наказами фінансового управління на Vіdpovіdny financial rіk.

1.11. Budgetary zvіtnіst podєєtnіst podєtіnі іn elektronі і vіglyаі іn the software complex "GRAD" аbo "SKіF" аt (or) on a paper nose. Budget zvіtnіst in electronic form can be filed by means of transmission through telecommunication channels, or especially (through a representative) on electronic communication.

When transmitting budgetary rates by telecommunication channels, the date of the day of filing is respected.

On a paper nose, budgetary zvіtnіst is given to a folded and numbered one with a zmіst and a supporting sheet.

Sound data in electronic form may be identical to those of budgetary figures on paper noses.

1.12. It’s not the fault of the zvіtnostі on the papery nose, but the cleansing and the correction of the stagnation of the corrigative zasobіv. The pardon records are corrected by a thin line of incorrect sums, over which the correct sums are written and certified by the signature of the head accountant (upovnovazhennoy individual).

At the zvіtnosti, all transfers are made at her show. At the time of the presence of data for the last indications of a numerical value, the last row of numbers is filled with a dash.

Even though the indicator has a negative value due to the budgetary appearance, then the budget indicator has a negative value in the cases, passing the Instruction, this indicator has a negative value with a "minus" sign.

1.13. With the viclichennya rosbias, the firmly of the stunning dannies behind the casovic tumors with such kasovimi vibutti with analogue Danimi, and the viddіlenni No. 1 according to the metro station of the UFK (Dali - UFK), the sub -rustle, with tribute. It is allowed to vary the amounts of budgetary allowances for cash payments and cash payments for the UVC tribute only for the sum of non-cash operations and (or) for the sum of penny costs for the cost.

1.14. The reliability of the warehouse and the completion of the procedure for submitting budgetary zvіtnosti is ensured by the contractor of the Subject of the budgetary zvіtnostі.

The regional order, including the termi of the budgetary stars of the piddvіdiy state -owned establishments (for the number of downtime, is non -chief for the warehouse of the budgetary navigation), the submarit of the budgetary, viddovydalnaya for the formerness of the contingent of the contemporary (abundance) of the console (abundance)

1.15. Additional forms of budgetary rates for their monthly, quarterly, regional budgetary rates, as well as the order of their storage and filing can be established:

the head ordering officer of the expenses of the district budget - for those responsible for the expenses of the district budget;

the head administrator of budget revenues - for those responsible for your administrators of revenues to the district budget;

financial management - for the head rozpriyadnik, rozpriyadnik and oderzhuvachіv koshtіv district budget, head administrator, administrator income in the district budget, head administrator, administrator dzherel finance deficit of the district budget.

1.16. Oderzhuvachs, rozladniks of expenses to the budget represent the budgetary responsibility to their own head roster, the roster of koshtiv at the terms established by them.

Administrators of budget revenues shall submit the budgetary responsibility to their highest head administrator of budget revenues according to the terms established by him.

1.17. Суб'єкти бюджетної звітності, відповідальні за формування зведеної та (або) консолідованої бюджетної звітності, зобов'язані проводити перевірку наданої ним бюджетної звітності на відповідність вимогам до її складання та подання, встановленим Інструкцією, цим Порядком та нормативними актами самих Суб'єктів бюджетної звітності , a way of zvіrka for the established control spіvvіdnoshnyami.

I. Warehouse of budgetary numbers, which is trusted by the head administrators of the budget of the district budget, the head administrators of the revenues of the district budget, the head administrators of the financial deficit

district budget on financial management

Prokipivsky district

2.1. To the warehouse of budgetary zvіtnostі, which is submitted by the Subjects of budgetary zvіtnostі vіdpovіdnymi for the formation of zvedenі and (or) consolidated zvіtnostі from the financial department, include such forms of calls:

Statement about the sum of income, which are being consolidated, which are being funded for the budget (f. 0503184);

Finalization of the arrangement of budgetary accounts of public financial rock (f. 0503110);

A note about the selection of inter-budgetary transfers from the federal budget by the subjects of the Russian Federation, municipal governments and the territorial state budget fund (f.0503324);

Information about accounts receivable and creditor's fence for vidatkami (for the budgetary and to bring income from the fialnosti okremo) (Supplement to the mandate of the Far Eastern Federal University of 01.01.2001 r. No. 26).

Consolidated indications up to form 0503 Addendum to the DFU sheet dated 01.01.2001. No. 09-20(21)/17).

Information about income (for the budget and to bring income from the work of the government) No. 09-20(21)/17.

2.2. Monthly budgetary call is served at the warehouse:

Dovidkova table until the end of the consolidated budget of the subject of the Russian Federation (f. 0503387);

Explanatory note (f. 0503160).

Additional forms of budgetary zvіtnostі:

Zvedeniya registry accepted for the appearance of goiter.

The call of the head administrator of budget revenues in respect of the budgetary transfer of the budgeted funds, the financial security of those budgetary transfers, which may be recognized (Addendum to the order of the financial management of 01.01.2001r.).

Information about debtors and creditors' debts for vidatkami (for budgetary activities) (Addendum to order issued on 01.01.2001, No. 26 of the Far Eastern Federal University).

2.3. Quarterly budgetary call is submitted at the warehouse:

ü Reconciliation of consolidated repayments (f. 0503125) (for penny repayments);

ü Statement about the sum of income, which are being consolidated, which are being funded for the budget (f. 0503184);

ü A note about budgetary supervision of the head manager, manager, manager of budgetary expenses, head administrator, administrator of the finance budget deficit, head administrator, budget revenue administrator (f. 0503127);

ü A call about vykonannya koshtorisiv income and witrat for bringing income to the activities of the head rozpriyadnik, rozpriyadnik, oderzhuvach of budgetary koshtiv (f. 0503137);

ü A call about the adoption of budgetary goiter (f. 0503128). Danish call is given for the first 9 months;

ü A call about accepting goiters and calling for activities that bring income (f. 0503138). Tsej zvіt podєtsya for pіvіchchya and 9 months;

ü A note about the selection of inter-budget transfers from the federal budget by the subjects of the Russian Federation, municipal governments and the territorial state budget fund (f. 0503324).

ü Additional forms of budgetary zvіtnostі:

o Information about debitors and creditors' debts for vidatkami (for the budgetary and to bring income from the fialnosti okremo) (Addendum to the order issued on 01.01.2001, No. 26 of the Far Eastern Federal University).

o Explanatory note (f. 0503160) at the warehouse:

§ Text part;

§ Vіdomostі about vikonannya budget (f. 0503164)

§ Vіdomostі about vikoristannya іnformatsiyno-komunіkatsіynyh tekhnologii (f. 0503177) (should be near the lines of the month call);

§ Vіdomostі about cash vykonannya koshtorisіv income and witrat for diyalnіst, scho to bring income (f. 0503182).

2.4. Rіchna budget zvіtnіst podєtnіst podєєtі v storаі:

Ø The balance sheet of the head manager, manager, manager of budgetary funds, head administrator, administrator of the budget deficit finance manager, head administrator, budget revenue administrator (f. 0503130);

Ø Completion of Consolidation of Accounts (f. 0503125);

Ø Statement about the sum of income, which are being consolidated, which are being funded for the budget (f. 0503184);

Ø A note about budgetary supervision of the head manager, manager, manager of budgetary expenses, head administrator, administrator of the finance budget deficit, head administrator, budget revenue administrator (f. 0503127);

Ø A call about vykonannya koshtorisiv income and witrat for bringing income to the activities of the head rozpriyadnik, rozpriyadnik, oderzhuvach of budgetary koshtiv (f. 0503137);

Ø Letter about financial results of activity (f. 0503121);

Ø Letter about the adoption of budgetary goiter (f. 0503128);

Ø A call about the adoption of goiter species and how to work, to bring income (f. 0503138);

Ø A note about the selection of inter-budgetary transfers from the federal budget by the subjects of the Russian Federation, municipal governments and the territorial state budget fund (f.0503324);

Ø Rozdіlovy (liquidation) balance sheet of the head manager, manager, manager of budgetary expenses, head administrator, administrator of budget deficit financing, head administrator, budget revenue administrator (f. 0503230);

Ø Explanatory note (f. 0503160).

Ø Additional forms of budgetary zvіtnostі:

o The call of the head administrator of budget revenues in respect of the budgetary transfer of the budgeted funds, the financial security of those budgetary transfers, which may be recognized (Addendum to the order of the financial management of 01.01.2001r.).

o Information about accounts receivable and creditor's fence for vidatkami (for the budget and to bring income from the activity of the government) (Addendum to the Far Eastern Federal University by order of 01.01.2001 R. No. 26).

o Consolidated indications up to form 0503 Addendum to the DFU sheet dated 01.01.2001. No. 09-20(21)/17.

o Information about income (for budgetary purposes, it should bring income to the duty of the government) (Addendum to the sheet of the Far Eastern Federal University dated 01.01.2001, No. 09-20 (21) / 17).

III. The procedure for compiling forms of budgetary zvіtnosti by the head officials of the budget of the district budget, the head administrators of the revenues of the district budget, the head administrators dzherel finance the deficit of the district budget

3.1. The balance of the head manager, manager, manager of budgetary expenses, head administrator, administrator of the finance budget deficit, head administrator, administrator of budget revenues (further - Balance (f. 0503130)) is formed by the camp on the 1st day of the year, on the 1st day of the year, on the next day, on the balance Vіdpovіdnyh rahunkіv budget oblіku z usіh control ratios.

The formation of all rows and the graph of the Balance (f. 0503130) should be carried out properly until the instructions are installed.

3.2. An argument about the appearance of myna and goiter and yazan on off-balance rachunks is formed on the basis of indications from the appearance of myna and goiter yazan, shown on off-balance rachunks, with the improvement of such features:

rahunok 03 "Forms of total numbers, total" grouped by rows:

row 031 - sanatorium and resort vouchers;

row 032 - work books;

row 033 - medicinal leaves;

row 034 - birth certificates;

row 035 - other forms of surname;

The statement about the presence of the lane and crops on the off-balance sheet at the warehouse of the star Balance (f. 0503130) is formed by the way of summing up one-time indications for rows and columns of light.

3.3. Dovidka Shrado Judean Rahunki Budget Region of Star Fitanan Rock (f. 0503110) (Dali - Dovidka (f. 0503110)) form a submarine of the budget -binding of the budget regional .

The formation of all rows and count Dovidki (f. 0503110) should be carried out in full until the instructions were installed.

3.4. Довідка за консолідованими розрахунками (ф. 0503125) (далі – Довідка (ф. 0503125)) формується одержувачем коштів бюджету, адміністратором доходів бюджету для визначення взаємопов'язаних показників, що підлягають виключенню під час формування Суб'єктом бюджетної звітності консолідованих форм бюджетної звітності.

3.5. Receipt (f. 0503125) is due on the next call date: schomisyatsya - for rahunki (660) for a part of the overdrafts and for the repayment of the budget transfers, (660) for the part of the overdrafts and the reversal of the interbudgetary transfers, for the part of the repayments for the system budget (80) part of the rozrakhunkiv from the receipt and repayment of budget loans from other budgets in the budgetary system of the Russian Federation.

щоквартально - за рахунками (660) у частині надійшли і повернутих міжбюджетних трансфертів, (660) у частині перерахованих та повернутих міжбюджетних трансфертів, у частині розрахунків за перерахуванням іншим бюджетам бюджетної системи Російської Федерації, (810) у частині розрахунків із залучення та погашення бюджетних кредитів from other budgets of the budgetary system of the Russian Federation, behind the accounts (251), (241) from a part of the transfers and withdrawals of non-financial assets;

3.6. Zvedeni Dovidki (f. 0503125) for a good financial report are submitted to the financial department for such accounts:

Part of the free transfer (removal) of non-financial assets between the subjects of the budgetary cost of one equal to the budget;

У частині безоплатної передачі (отримання) фінансових та нефінансових активів між Суб'єктами бюджетної звітності різних рівнів бюджетів, сум нарахувань касових видатків, вироблених за рахунок коштів, отриманих (перерахованих) у порядку міжбюджетних відносин, сум відновлених касових видатків минулих років;

У частині повернення перерахованих субсидій, субвенцій та інших міжбюджетних трансфертів поточного фінансового року, повернення невикористаного залишку субсидій, субвенцій та інших міжбюджетних трансфертів минулих років, надходження повернень доходів від повернення залишків міжбюджетних трансфертів минулих років (по рядків)

У частині надходження міжбюджетних трансфертів у порядку міжбюджетних відносин з іншого рівня бюджету, надходження доходів від повернення залишку невикористаних субсидій, субвенцій та інших міжбюджетних трансфертів минулих років, повернення доходів від повернення залишку невикористаних субсидій, субвенцій та інших міжбюджетних транс;

At a part of the transfer of interbudgetary transfers in the order of interbudgetary transfers to other budgets of the budgetary system of the Russian Federation;

Part of the need to return the budgetary transfers transferred in the order of the budgetary transfers to the budgets of the budgetary system of the Russian Federation;

at a part of the transfer of expenses to other budgets of the budgetary system of the Russian Federation;

Some of the obviousness of excesses of money of possessions (transferred) of inter-budgetary transfers, the obviousness of creditor's obstruction for internal borgo goiters.

3.7. Dovidka (f. 0503125) is collected separately for the budget and for bringing income to the activity. Forming Dovidka (f. 0503125) is required according to the Instruction of that Order.

3.8. In columns 1-4 "Contractor" of the Report (f. 0503125), the data of the counterparty are displayed, with which the re-investigation of the withdrawal (transfer) of objects of financial (non-financial) assets and goitre was carried out with the confirmation of the validity of the documents.

3.9. The indications of Dovidka (f. 0503125) for the 1st day of the month following the day of the day are reflected without compensation for the result of the final operations from the closing of the accounts at the completion of the financial year, after the 31st day of the day of the day of the day of the financial day.

3.10. Statement on the amount of consolidated income, which is used to fund the budget (f. 0503184) (further - Statement (f. 0503184)), is compiled on the basis of data звіті на рахунку УФК, відкритому на балансовому рахунку 40101 "Доходи, що розподіляються органами Федерального казначейства між рівнями бюджетної системи Російської Федерації", для їх розподілу у відповідні рівні бюджетів бюджетної системи Російської Федерації та підлягають зарахуванню на рахунки відповідних бюджетів у наступному звітному періоді.

Formation of Dovidka (F.0503184) for the infants of the Masytsya Mati Nulovi Zarokhvannya of the pre -Dadatovka periode for the completion of the operations of the UFK, the postpartments of the navigable forage of the budget systems of the Federal Federal Administrative Offenses of the federal federation, the federal federation 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242 Statti 242.

Molding Dovidka (f. 0503184) is required in accordance with the instructions, established by the Order.

3.11. The announcement about the budget of the head administrator, the administrator, the manager of budgetary expenses, the head administrator, the administrator of the finance budget deficit, the head administrator, the administrator of budget revenues (f. 0503127) (further - Zvіt (f. 0503127)) at the division of functional classification by way of summing up one-time indications for rows and graphs of similar divisions of light.

3.12. Completion of distributions "Revenue the budget", "Support the budget" and "Dzherela finance the budget deficit" Call (f. 0503127) are subject to strict compliance with the Instructions of that Order.

3.13. Completion of column 4 "Approved budgetary recognition" Call (f. 0503127) through:

according to the distribution of "Income to the budget" by the head administrator of the revenues of the local budget, in the amount approved for the in-line financial report by the Law on the regional budget of planned indicators from the revenues assigned to it to the budget. At the same time, the Law on the regional budget of the approved sums of fixed incomes does not fill in the column;

according to the division of "Vitrati budget" by the head orderly officer, the orderly officer, who won the sum of budgetary expenses, bringing it to the approved budgetary order for the in-line financial statement, with the adjustment of the upcoming changes made in the established manner, on the basis of the data of the budgetary outlay of the flowing financial statement ".

по розділу "Джерела фінансування дефіциту бюджету" головним адміністратором джерел фінансування дефіциту бюджету у сумі затверджених на поточний фінансовий рік Законом про бюджет планових показників за закріпленими за ним надходженнями джерел фінансування дефіциту бюджету, та у сумі бюджетних асигнувань з виплат джерел фінансування поточний фінансовий рік згідно з we will confirm the letter with a budgetary receipt, with the correction of upcoming changes, issued in the prescribed manner on the following date.

3.14. Column 5 of the section "Vytrati budgetu" Zvіtu (f. 0503127) shows the sum of confirmed (adjusted) limits of budgetary goiters in the obligatory acknowledgment of the flow of financial rock with the settlement of upcoming changes, issued in the prescribed manner on the following date

3.15. The call (f. 0503127) is formed at the lines of the quarterly tariff call, is credited to the FFU official who supervises.

3.16. The call for raising the cost of income and vidatkіv on the authority of the head order officer, order officer, securing the budget (f. 0503137) (further - Call (f. 0503137)) is compiled by the head order officers, the order officers and the holders of the costs of the regional budget.

Confirmed by the cost of income and vitrate planned indications are shown at column 4 “Confirmed by the cost of recognition”. Kasova vykonannya koshtorisu income and vitrat z diyalnosti, scho to bring income, is shown at column 6 "Vikonano through bank accounts".

The formation of all rows and graph Zvіtu (f. 0503137) should be carried out in accordance with the order of the order of insurance and return of income from paid services, confirmed by the order of the financial administration -R z

3.17. Information about the acceptance of budgetary taxes (f. 0503128) (further - Call (f. 0503128)) is compiled by the Subject of the budgetary salary on the basis of data about the acceptance of that budgetary taxation within the framework of the budgetary activity.

Zvіt (f. 0503128) is molded in a similar manner to the point of being able to be installed by the instruction.

3.18. Call about the adoption of the types of goiter on the basis of activities that bring income (f. 0503138) (further - Call (f. 0503138)) scho to bring income, vіdpovіdno until hardened koshtorisiv income and vitrat.

Zvіt (f. 0503138) is formed in accordance with the order.

3.19. Letter about financial results of activity (f. 0503121) (further - Call (f. 0503121)) is formed by the Subjects of the budgetary salary on the basis of the Call (f. 0503121) of the revenues, winners of the budget, administrative budget zvіtnim, that to collect data about the financial results of the activity, install it in the rozrіzі articles of the classification of operations in the sector of state administration (KOSGU).

3.20. Indicators are shown at Zvіtі (f. 0503121) at the expense of budgetary activity (column 4), so as to bring income from the activity (column 5), money at the clock distribution (column 6) and bag display (column 7).

3.21. Molding of all rows and graph Zvіtu (f. 0503121) should be carried out in full until the instructions were installed.

3.22. At the time of the reorganization or the liquidation of the main orders, orders, obedience to the budget, which is viable before the legislation of the Russian Federation, the budgetary call is formed and submitted on the date of the reorganization to such a warehouse:

Completion of Consolidation of Accounts (f. 0503125);

Finalization of the arrangement of budgetary accounts of public financial rock (f. 0503110);

A call about vykonannya koshtorisiv income and witrat for bringing income to the activities of the head rozpriyadnik, rozpriyadnik, oderzhuvach of budgetary koshtiv (f. 0503137);

Letter about financial results of activity (f. 0503121);

Explanatory note (f. 0503160).

The formation of forms of budgetary zvіtnostі in the course of reorganization or liquidation of the head rozpriyadnikіv, rozprijadnikіv, obedzhuvachіv koshtіv budget zdіysnyuєs vіdpovіdno to vimog established by the Instructions and cim Order.

3.23. An explanatory note (f. 0503160) is compiled by the Subjects of the Budgetary Estimate in the obyazі forms introduced by the financial departments for filing monthly, quarterly tariffs on the regional budget.

3.24. An explanatory note (f. 0503160) at the warehouse of the river budget about the budget is stored in full compliance with the Instructions of that Order. For the presence of indications, tables and forms of supplements of the Explanatory Note (f. 0503160) are submitted with zero values.

3.15. The Statement on the balance of non-financial assets of the consolidated budget (f. 0503168) indicates the balance of data on the balance of non-financial assets for the summer period.

3.16. Vіdomostі schodo debіtorskoї ї skoї zakrediorskoї ї zagovannostі (f. 0503169) folded okremo for the budgetary and bring in revenues of activity vidpovidno up to the instructions.

Indicators of the zvіtu sums of the stitched (unrealistic to the point of constriction) fencing in terms of the fate of the world cannot be greater for the signs, vіdobrazhenі in the zvіtu of the front financial river.

3.17. Statement on financial contributions (f. 0503171) is responsible for the collection of data on financial contributions to the budget of municipal education for the summer period. This form is formed depending on the data of the main authorities of municipal education.

3.18. At Vіdomostі about the sovereign (municipal) borg of the consolidated budget (f. 0503372) the amount of borg's goiter is shown by the municipal authorities for the most important budgetary functions (including the off-balance sheet of the municipal obligations for the guarantors) and the types of budgetary guarantees

3.19. Vіdomostі about changing surpluses in the currency balance sheet (f. 0503173) displays information about changing surpluses on the cob of the star financial year equal to the surpluses for the end of the forward solar period at the link with: reorganization procedures; re-evaluation of the asset value, carried out in accordance with the procedure established by the legislation of Ukraine; in other cases, it is possible to the legislation of the Russian Federation.

3.20. Information about the shortage and robbing of penny koshtіv and material values (f. 0503176) reports data about the lack of money and rozkradannya mine to the budget of municipal osvіti in terms of budgetary income and bring income from activities.

3.21. Vіdomosti about the selection of information technologies (f. 0503177) The financial authorities will exercise control over the change in the temperature indicators in line with the data for the previous summer period. In times of change in stellar showings, the reason is shown, as a change in cash vitrates has been added.

3.22. Vіdomostі about the cash register vikonannya koshtorisu income and spending on work that bring income (f. 0503182). At the form, there are indications, for which there are indications of hardened koshtorisnyh signs and indications of the cash register of the koshtoris income and vitrate for activity, which bring income for the winter period.

This form is to be filled in dutifully until the moment, the instructions for showings, the number of vikonannya for the last date was set by the Federal Treasury for the last date.

3.23. Statement about sums of income, which are being consolidated, which are being funded for the budget account (f. 0503184), are formed in accordance with the instructions. Довідка за формою 0503184 містить відомості про наявність коштів, що перебувають у дорозі та відносяться до консолідованих показників за кодом бюджетної класифікації "Нез'ясовані надходження", "Безоплатні надходження від інших бюджетів бюджетної системи Російської Федерації", а також коштів у дорозі за залученими ( repayments) budget credits of KBK (810).

3.24. Звіт про використання міжбюджетних трансфертів з федерального бюджету суб'єктами Російської Федерації, муніципальними утвореннями та територіальним державним позабюджетним фондом (ф. 0503324) формується і подається за міжбюджетними трансфертами, отриманими у формі субсидій, субвенцій та інших міжбюджетних трансфертів , відповідно до рекомендацій Міністерства фінансів Російської Federation of the Federal Treasury.

3.25. Dovіdková table to zvіtu pro vykonannya konsolidovanogo budget sub'єkta Rosіyskoї Federatsії (f. 0503387) is formed and submitted in accordance with the recommendation of the Ministry of Finance of the Russian Federation. Indications of row 09100 “Federal Health Programs (without FILE)” to establish the sum of the indications, which are for the purposes of the statistics 1000000.

3.26. Information about accounts receivable and creditor debt for taxpayers (for budgetary purposes, to bring income to the duty of the government) (Addendum to the order of the Far Eastern Federal University dated 01.01.2001, No. 26) is submitted at the warehouse for monthly, quarterly tariffs for the budget. At the warehouse of the monthly and quarterly call, information is submitted for budgetary activity, at the warehouse of the river call from the budgetary one, it will bring income to the activity.

Explanation of the reasons for the settlement of the lined creditor's debt is to be found at the text part of the explanatory note of the form 0503360.

Information about income (for the budget and to bring income to the activity of the okremo) .

3.27. Consolidated indications up to form 0503 Addendum to the DFU sheet dated 01.01.2001. No. 09-20(21)/17 is submitted by the financial authority at the warehouse of the river in accordance with budgetary activities.

IV. Peculiarities of filing river zvіtnost

4.1. The explanation of the specifics of the folding and filing by the financial authorities of the rivers of zvіtnosti about the budgeting of the budgets of the rural settlements for the sound financial district is carefully brought up by the sheet of financial management to the head specialists of the rural settlements.

addendum

before the order of the financial management

in Prokipivsky district

PROCEDURE FOR FORMING A CALL FOR THE BUDGET OF THE PROKOP'EV MUNICIPAL DISTRICT AND A CALL FOR THE CONSOLIDATED BUDGET OF THE MUNICIPAL IMAGE

1. Формування звіту про виконання консолідованого бюджету муніципального освіти "Прокоп'ївський муніципальний район" (далі - Консолідованого звіту) та звіту про виконання районного бюджету здійснюється на підставі звітів, поданих головними розпорядниками, розпорядниками коштів районного бюджету, головними адміністраторами, адміністраторами доходу адміністраторами джерела financing the deficit of the district budget, rural settlements.

Data on the issue of the regional budget and Consolidated status at the warehouse of the installed forms are reviewed by the structural subdivisions of the financial management for the directives.

When forming a letter about the payment of the Consolidated budget, the internal turnover of the district budget and the budgets of the municipal governments is allowed to be able to, installed "Instructions on the procedure for compiling that filing of river, quarterly, monthly taxes on the budget of the Russian Federation" Order of the Ministry of Finance of the Russian Federation dated 01.01.2001 N 115n) (hereinafter referred to as the Instruction) and instructions of the Federal Treasury.

2. The warehouse of monthly, quarterly tariffs is determined by the Instruction, the Budget Code of the Russian Federation, letters of instruction of the Federal Treasury and other regulatory legal acts.

The terms of the budgetary payment are determined by the Federal Treasury, the Budget Code of the Russian Federation, and the Order of the Far Eastern Federal University.

Dodatkovy budgetary zvіtnіst is established by the Ministry of Finance of the Russian Federation and the Federal Treasury.

3. The tribute of zvіtnostі zvіnіshnіshnіm koristuvаch zdіysnyuєtsya on
paper nose and (or) in electronic form. Budget zvіtnіst
electronically signed with an electronic digital signature.

The data of zvіtnostі internal koristuvacha zdіysnyuєtsya in the electronic viglyadі.

The form of the rank is signed by the head of the financial department, or a special one, as a substitute, by the head of the accounting department of that rank, or a special one, as a substitute. Form zvіtіv, scho to mіstat poznіnі pozniki, signed by the head of the budgetary vіddіlu or a special one, as a substitute.

4. Saving the monthly and quarterly numbers on the paper nose are taken from the accountant's appearance and numbers. After the end of the financial year, paperwork and budgetary numbers are issued in the prescribed manner to the archives of the financial department.

The budgetary soundness on a paper nose for a period of 5 years is taken from the accountant’s appearance and soundness. After the completion of the designated line, the budgetary call is given in the prescribed manner to the archive of the financial department with a further transfer to Derzharkhiv.

Budgetary zvіtnіst shomіsyachny, quarterly and in electronic form are copied to the archive and saved on electronic media.