In article procedure of transfer of material values between managers of budgetary funds is described.
Collection of the land tax is carried out according to the Law of Ukraine About a payment for the earth (further the Law) which, in it is private
Question: an order of registration and an oprikhodovaniye of office equipment, the furniture, acquired by regional council for the District state administration.
Answer: Decisions of local government bodies on the financial questions arising in the course of formation and control of performance of budgets of all levels, and also on administrative and other relations of management are accepted on behalf of this body and within its imperious powers (HK Art. 8).
According to Art. of 78 BQ execution of the corresponding local budgets is provided by managers of the budgetary funds used only on appointment defined by council.
The local budget should be defined rather concrete sum which it plans to direct on a definite purpose, purchase and to fix it the decision of council on the budget the current year.
Expenses of local budgets include the budget settings established by the decision on the local budget, on the specific goals connected with implementation of programs which list is defined by Art. 70, 88-91 BQ
According to the letter from 29.08.2006g. No. 3.4-04/2032-8234, State treasury explains as to consider material values to the performer of the regional program. In it explanations according to the account and transfer to using of material values gratuitously received from municipalities of domicile are provided. So in the specified Letter it is a question that on subaccounts of accounting and in forms of financial statements of operations on bezoplatny receiving and transfer of material values is carried out by reflection depending on its economic essence.
Such operations can be carried out when moving material values from one manager of budgetary funds to another within one main manager of budgetary funds. Thus at those enterprises which transfers material values, assets will be reduced, and what receive – will have an increase in assets.
Concerning procedure of transfer of material values this Letter offers the following order of the account:
1. the performer (local government body) buys mattsennost (the equipment, office equipment, etc.), that is carries out cash expenses, credits into the corresponding subaccounts of Book of accounts (book of accounts of accounting of the budgetary establishments, approved by the order of Head department of State treasury of Ukraine from 10.12.99g. No. 114) also reflects the actual expenses;
2. the recipient receives such values and uses them in work. But considers them on zabalansovy account 02 Assets on responsible storage.
Apparently from the analysis of this letter the reservation sounds: the programs of regional growth approved as local, including as regional councils, should correspond to the current legislation. The state treasury repeatedly warned that at operations with budgetary funds it is necessary to observe requirements of the Order of service of the government budget for expenses of the State treasury of Ukraine approved by the order from 25.05.2004g. No. 89.
Thus in the letter it is emphasized that the mechanism of the account given above is rather an exception, than a rule.
RIVER. PRICKER,
head of the legal department of KGA UKTs.