Lysko
Nadiya Anatolivna
p.g.
at the Department of accounting and audit
of
Taras Shevchenko Kyiv National University
THE CONTROL’S PROCEDURES TO THE COMPOSITION,
CONSIDERATION, CONFIRMATION AND REALIZATION ESTIMATE IN BUDGET INSTITUTIONS OF
UKRAINE.
The main aspects
of the control’s realization and performance for the composition,
consideration, confirmation and realization estimate in budget institutions of
Ukraine, which could have a positive influence on the budget dynamic
development in Ukraine, are researched by the author. The main changes to the
conditions of the composition, consideration, confirmation and realization
estimate in budget institutions, with the purpose of the government financial
control’s development are suggested by the aspirant.
The key words:
estimate, the order of the composition, consideration, confirmation and
realization estimate in budget institutions of Ukraine.
According to the main law’s changes, the
peculiarity of the government financial control’s reformation and structure
reorganization of the composition, consideration, confirmation and realization
estimate in budget institutions of Ukraine are determined the contents of the
transformation process, which today are unusual actual and needs the elaborate
search the ways of its introduction. Today, the orders of the composition,
consideration, confirmation and realization estimate in budget institutions of
Ukraine are analyzes by the Ukrainian scientists and practice’s: Biluha M.T.,
Bardash S.W., Drozd I.K., Zragevskyy O.M., Svirko S.V., Sushko N.I., Shevchuk
O.W. and others, which tries to resolve the main problems of the government
financial control’s reformation and standardization and its effective
valuation, world’s practice of its organization, also the control for the
conformity estimate of the organizer the budget money to the indicator budget
list.
The main items
are researched to the procedures of the composition, consideration,
confirmation and realization estimate in budget institutions of Ukraine,
substantiation the key ways of the new law changes to the order of the
composition, consideration, confirmation and realization estimate, with the
purpose of the control’s development of Ukraine in modern life.
The main claims
to the composition, consideration, confirmation and realization estimate in
budget institutions of Ukraine are introduce by the Order “Of the composition,
consideration, confirmation and realization estimate in budget institutions”,
which confirmation to the resolution of the Cabinet Ministry of Ukraine
28.02.2002 ¹228, with the changes,
which correction this resolution on the resolution of the Cabinet Ministry of
Ukraine 24.01.2011 ¹3. According to that resolution, the estimate
of budget institutions is the main plan financial document in budget
institutions, that composites the responsibility for the creation process of
approach and distribution budget assignation on the captures the budget
commitment and realization the payment by the budget organization and
attainment results, according to the budget assignment on the budget period
[4].
The main
control’s procedure of the Government treasury in Ukraine are fixed by the Order
“Of the government budget, its introduction, control for the payment, operation
of the returning and giving credit on the budget needs”, which confirmation to
the resolution of the Government treasury 25.04.2004 ¹89 and resolution ¹205.
Thus, the control
for the procedures of the composition, consideration, confirmation and
realization estimate in budget institutions is put into practice by the
Government treasury of Ukraine, according to the p.2, states 47 of the Budget
Code in Ukraine 07.10.2010 ¹
2592-VI.
The key steps of
the realization the control procedures for the composition, consideration,
confirmation and realization estimate in budget institutions are:
-
indicators of all planning documents
by the organizer of the budget money should agree with the information of the
treasury account’s;
-
control for the order of the
creation organizer’s network and process of the receiving the money from state
budget;
-
checking out to the main indicators
of the plan documents and indicator of all level the year’s amount, amount
remainder, this opens from the beginning of this year;
-
checking out the trues of the using
the economic classification of the budget’s payment;
-
others control procedures.
The basic law’s changes
in sphere of the composition, consideration, confirmation and realization
estimate in budget institutions of Ukraine are consists of the next several
kinds:
-
supplement to the p.1 new terms,
such as: estimate, budget money, the main organizer of the budget money;
-
today, the basic calculations of the
indicator budget’s payment are the main part of the estimate, form of that
calculations should be confirmation by the main organizer;
-
concretization the criteria of the
introduction the budget program;
-
destroyed the procedure of the needs
to be present the executive in all operation, today their responsibility should
realization the main organizer of the budget money;
-
also, today the order of the
confirmation estimate, was destroyed the needs of its expertize;
-
many others actual changes.
Thus, today the
control’s procedures for the composition, consideration, confirmation and
realization estimate in budget institutions are needs the deep scientist’s
research of the theoretical and practice aspects of the creation and control’s
development and ways of its effective introduction in the nearest future of
Ukraine.
Literature:
1.
The Budget Code of Ukraine
07.10.2010 N2592-VI // www.kodex1.rada.gov.ua.
2.
The Order “Of the realization the
government financial control by the ministry and others central organ of the
performance control” 22.05.2002 ¹685
// Financial control. – ¹ 4. –
2002. – p. 36.
3.
The Order of the government budget’s
operation, its introduction, control for the payment, operation of the
returning and giving credit on the budget needs, which confirmation to the
resolution of the Government treasury 25.04.2004 ¹89// www.dkrs.gov.ua.control.
4.
The Order “Of the composition,
consideration, confirmation and realization estimate in budget institutions 28.02.2002ð. ¹228 with the changes according to the Order. ¹37 24.01.2011 // www.ac-rada.gov.ua.
5.
Pivovar I. Study the main changes
of the composition, consideration, confirmation and realization estimate
procedures in budget institutions // Balance – special journal – 2010- ¹38 – ñ.
15-17.
6.
Sushko N.I. Treasury control of the budget legalization observance– Balance – special journal - 2010- ¹38 – ñ. 7-10.
7.
Official site of the central government organs //
www.dkrs.gov.ua.control/inform; www.ac-rada.gov.ua.
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