An estimate of budgetary establishment is in Ukraine

AN ESTIMATE OF BUDGETARY ESTABLISHMENT IS IN UKRAINE



Plan

1. A concept is about an estimate. Types of estimates

2. Structure of estimate

3. Stowage of projects of estimates

4. Consideration and claim of estimates

5. Making alteration is in estimates

Conclusion

Literature



Budgetary establishment can register independently or served by the centralized book-keeping. But also in the first and second cases for providing of the activity establishment folds individual estimates and plans of assignations on every budgetary program (by a function) which she will execute, for example, for the grant of Medicare to the population, for control after the receipt of taxes and others like that. If know, what a business plan is on enterprises, then it will be clearly you concept of estimate. Id est it almost (repeat, almost) the same business plan, but which has the features.

Thus, in order that budgetary establishment executed the functions, certain her Statute or Regulations, to her first of all necessary plan, which certain profits which she must get during a budgetary period, and corresponding charges which will be здыйснені on maintenance of establishment, must be in, for realization by her the plenary powers. Yes, it is necessary to execute the plenary powers town advice in relation to realization of corresponding control after the receipt of taxes and local collections (of maintenance of parking places salary to the inspectors which carry out collection for parking, control after plenitude of receipt of profit yield Management of culture plans and others like that), what cultural and mass measures will be conducted for a year, how many on it will go money, what profit yield from them will enter budget for відповідий period.

According to п. by a 1 Order № of 228 stowage, consideration, statement and the basic requirements in relation to implementation of estimates of profits and charges of budgetary establishments and organizations, ratified by the decision of KMU from 28.02.2002 № 228:

An estimate of budgetary establishments is a basic plan document which gives plenary powers to budgetary establishment in relation to the receipt of profits realization of charges, a volume and aspiration of money determines for implementation of the functions and achievement of aims, certain on a year in accordance with the budgetary settings budgetary establishment.

The accountant of budgetary establishment has direct attitude toward an estimate, as to his planning (giving current data for previous period to financial subdivision) so to control after his implementation, in fact an accountant is responsible for all financial operations which will be carried out by budgetary establishment during a budgetary period.

Every establishment, executing the functions, must have on it a corresponding license, envisaged by a law, and right to get and dispose of money in certain volumes, id est to have certain plenary powers. In turn it is necessary to know an accountant:

- what money must enter budget;

- how many it is possible to use establishments on maintenance;

- as them correctly to use.

Before the beginning of budgetary period all establishments on a next fiscal year which charges are planned on are estimates. Why is it needed to know an accountant, what estimate? At first, according to the state classifier of administrative documentation balance of implementation of the estimated expenses and report on his implementation are financial documentation which is given by an accountant.

Secondly, according to qualifying description of chief accountant exactly an accountant participates in preparation and presentation of other types of the periodic accounting, which foresee the signature of chief accountant. And by the point of a 37 Order № 228 it is foreseen that estimates and plans of assignations sign the leader of establishment and leader of her financial subdivision or by a chief (by a chief) accountant. In that case, when in establishment it is not foreseen after the state of position of chief of financial subdivision (for example, village, settlement, town soviets, territorial focis of social defence and others like that), stowage and claim of estimate lies down on the shoulder of chief accountant.



1. A concept is about an estimate. Types of estimates

Establishments and organizations which hold back due to money of budgets, for providing of the activity and implementation of the functions laid on them fold and assert the estimate of profits and charges accordingly with the budgetary settings which are set by Law of Ukraine "On the State budget".

The budgetary setting shows by itself plenary powers which get to the main manager of budgetary facilities Law of Ukraine "On the State budget", by the decision of Verkhovna Rada of Autonomous Republic of Crimea by the decision of local advice about a local budget, which has quantitative and sentinel limitations, which allows Ministry of finance, State treasury or local financial organ to give budgetary assignations for arranging for payments on concrete measures due to money of corresponding budget.

Assignation is authorities to the manager of budgetary facilities for contracting and expense of budgetary facilities on a concrete purpose in the process of implementation of budget, which is given in accordance with the budgetary setting.

The order of stowage, consideration, statement and the basic requirements in relation to implementation of estimates of profits and charges of budgetary establishments and organizations is ratified by the decision of Cabinet of Ministers of Ukraine from 09.01.2000 year № 17.

An estimate of profits and charges of budgetary establishment, organization is a basic plan document which confirms plenary powers in relation to the receipt of profits and realization of charges, a volume and aspiration of money determines for implementation by her the functions and achievement of aims certain on a year in accordance with the budgetary settings.

There are next types of estimates :

- individual estimates are estimates which are folded by budgetary organizations. Thus regardless of budgetary organization registers independently or served by the centralized book-keeping, an individual estimate and plan of assignations is folded after every executable by her function;

- the erected estimates are erection of indexes of individual estimates of managers of money of budget of more subzero level after functional classification, that folded by a main manager, manager of higher level for presentation to their Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs. The erected estimates do not become firmly established;

- estimates on the centralized measures are estimates in which assignations join only in those cases when realization of such measures due to money of budget is settled by the legislation of Ukraine (the centralized measures are carried out by main managers).

An estimate has two constituents:

· it is a general fund, which contains the volume of receipts from the general fund of budget and allocation of charges after complete economic classification on implementation budgetary establishment, organization of basic functions;

· special fund which contains the volume of receipts from the special fund of budget and their distribution after complete economic classification on realization of charges of the special setting, and also on realization of priority measures, related to implementation of basic functions establishment.

In accordance with Order № 17 establishments and organizations, which hold back due to money of budget, have a right to take on an obligation and spend money from a budget on a purpose and scope what are set by estimates and plans of assignations.

A plan of assignations from the general fund of budget of establishment is monthly allocation of charges, ratified in an estimate for a general fund, after the brief form of economic classification, which regulates taking establishment of obligations for a year.

A plan of assignations is inalienable part of estimate and becomes firmly established together with an estimate.

2. Structure of estimate

Be what estimate consists of two parts:

1) And part "PROFITS";

2) ІІ part "CHARGES".

In turn and profits and charges consist of general and special funds (it is determined by a law on the state Budget of Ukraine).

In the general fund of estimate of budgetary establishment it is possible to take money, which act from payment of taxes, collections 1, grant of services and from higher establishment for maintenance of establishment and spent in accordance with the certain types of basic activity.

Money, which act from payment of taxes, collections, grants of services, which are foreseen by the law of Ukraine on the state budget, belong in the special fund of estimate, and spent on charges due to these receipts on a concrete purpose, for example, for creation of state supplies and backlogs.

Therefore for creation of the special fund in composition a local budget there must be the given out decision of corresponding advice about creation of such fund, the concrete sources of receipts and charges which will be carried out due to money of this fund are transferred in which. Such decision is accepted with the observance of law on the state Budget of Ukraine.

To group profits, charges and financing of budget on economic signs, functional activity by the organizational mode in accordance with a current legislation and international standards, Ministry of finance of Ukraine is work out budgetary classification which found the reflection in the order of MFU from 27.12.2001 № 604. In detail to examine her there is not sense in this publication. And here it follows to familiarize with generals.

Budgetary classification has such component parts:

1) classification of profits of budget;

2) classifications of charges (including. crediting instead of redemption) of budget;

3) classification of financing of budget;

4) classifications of debt.

Why to the accountant budgetary classification? For example, money acted from higher establishment and in payment it is marked: CFC 0900, CECV 1140 to the amount of 1000 hrn.s. Thus, it is necessary to know an accountant, that CFC 0900 (code of functional classification) is education, CЕCV 1140 (code of economic classification of charges) are charges on a business trip. Id est money acted establishment from a main manager on industry of education on payment of business trips to the workers. Will consider another example. Money entered town advice from the management of housing and communal services, and in "pay document" again the code of CFC stands 0600 "housing" and communal services, code of profit 16010200 the "Communal tax". Knowing budgetary classification, it be possible to say, that a management paid a foregoing tax to town advice. According to these кодами an accountant controls the rightness of receipt and use of money in accordance with an estimate. Now will consider more detailed what profits are from. Profits are money got establishment from:

1. Grant of requiring payment services;

2. Implementation of works;

3. Realization of products;

4. To the sale of inconvertible assets (except for building and building);

5. Sumy of surpluses of materials, educed during realization of taking of inventory;

6. Writing of account receivable;

7. Money is on implementation of separate commissions;

8. Other own receipts: money which actually acted from higher establishment;

9. Money, which acted directly addressed to establishment (for example, eleemosynary help), субвенції got from the budget of other level.

According to classification all profits in an estimate are designated by кодами, for example, code 11010000 means such type of profit, as a "income-tax from citizens", code 13050200 is "rent from legal entities". It is thus necessary to know an accountant, which acted money, and how to classify them after кодами. Except for profits the organs of power and organs of local self-government also attract facilities by taking of debt obligations (will remember the national debt of Ukraine before IMF). Profits and debts of budget are considered entering budget.

Charges are charges which are carried out by establishment for the maintenance and implementation of the functions. In т. ч. charges are after the unpaid accounts of creditors, after the charged extra and not paid salary and grants and others like that, in a word is an account payable. Id est under charges state payments which are not subject to returning are understood. Charges are divided into current and capital.

They are to pay back id est carried out in an exchange on a commodity or service, or irredeemable (one-sided), for example, such, as a salary, feed, medicine/pls and others like that. Under capital charges understand payments with the purpose of acquisition of objects, equipment and others like that with tenure of employment more than year, stock-in-trades, intangible assets, earth or irredeemable payments, which are passed to the recipients with the purpose of acquisition by them assets or indemnification of losses, related to destruction or damage of capital assets. Payments which are carried out for a year on the urgent necessities of establishment (payment of salary, charges on a business trip, heating and others like that) behave to the current outlays.

In establishments charges can be two kinds:

§ cashdesk;

§ actual.



3. Stowage of projects of estimates

Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea local financial organs take to the main managers data about the maximum volumes of charges of general fund of corresponding budget statement on a next year which is foundation for the stowage of projects of estimates. These data are formed coming from plan profits state and local budgets on a next year. For correct and timely organization of work, related to the stowage of projects of estimates, main managers, following corresponding directions of Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs in relation to the stowage of projects of corresponding budgets on a next year carry out such measures:

- set for jurisdiction establishments the maximum volumes of charges from the general fund of budget;

- provide jurisdiction establishments pointing in relation to the stowage of projects of estimates;

- conduct conferences with the leaders of jurisdiction establishments on questions the stowage of projects of estimates, inhibition of requirements of current legislation, and also severe regime of economy of monetary resources and material values;

- develop and reveal to jurisdiction establishments corresponding indexes which they must adhere to at a stowage the projects of estimates and which are needed for correct determination of charges;

- provide the stowage of projects of estimates on the centralized measures which are carried out directly by main managers;

- set the terms of stowage and presentation of projects of estimates for jurisdiction establishments.

Main managers examine the indexes of projects of estimates of managers of more subzero level from the point of view of legality and rightness of settling, expediency of the planned charges, rightness of their distribution after economic classification, plenitude of receipt of profits inhibition of rates (post salaries), norms, prices, limits, and also other indexes is in accordance with a legislation.

On the basis of projects of the erected estimates main managers form budgetary queries, which are given by Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, by local financial organs for including to the projects of corresponding budgets in the order set by them.

The term of consideration of indexes of projects of estimates of managers of more subzero level is set by main managers with such settling, that the projects of the erected estimates could be in good time executed in budgetary queries.

Planning of profitable and expense part of estimate is carried out taking into account next requirements.

The планові volumes of assignations register in profitable part of projects of estimates what it is foreseen to point at coverage of charges of establishment from the general and special funds of projects of corresponding budgets.

Forming of profitable part of general fund is carried out coming from the планових volumes of budgetary assignations which are distinguished on maintenance of this organization. Given about the plan volumes of budgetary assignations revealed to establishment directly by higher organization.

In profitable part of the special fund the планові volumes of receipts are specified from other sources the receipt of which is foreseen by corresponding legislatively-normative documents. Money, got budgetary organization from the grant of services, implementation of works and realization of products or other activity, behave to such receipts.

By an order № 17 it is foreseen that forming of profitable part of the special fund is carried out on the basis of settling which are folded in relation to every source of profits planned on a next year.

At the stowage of these settling such indexes are taken into account :

§ it is a volume of given those or other requiring payment services;

§ it is a size of pay in settling on unit of index which must be set in compliance with the legislation;

§ are other settling indexes (area of apartments and cost of equipment, other property which surrenders in a lease, seating capacity in dormitories, amount of seeing museums,

§ exhibitions and others like that);

§ are the prognosis entering of collections (obligatory payments) the special fund of budget.

On the basis of the noted indexes the sum of profits is determined on a next year in relation to every source of receipt taking into account the concrete terms of work of establishment. The lump sum of plan receipts from the special fund is pointed in "Erection of indexes of the special fund of estimate" which is added to the estimate. The form of Erection is ratified by the order of Ministry of finance of Ukraine "About claim of documents which are used in the process of implementation of budget" from 21.01.2000 № 10.

The same principles are fixed in basis of construction of Erection and estimate, namely:

- there are profitable and expense parts;

- charges over are brought in the cut of kodas of economic classification.

However unlike an estimate, where the lump sum of receipts is specified only in relation to the special fund, in Erection, decoding of these profits is pointed after the types of receipts : the special money, other own receipts and other profits, and also постатейний distribution of receipts is executed in relation to every source of profits.

According to Order № 17 at forming of indexes, on the basis of which the profits of plan period, establishment are determined must take into account a level them actual implementation for the last financial year, and also expected implementation, for period which is preceded plan. Thus indexes over it must be brought according to a volume, marked in settling, and to a full degree to answer data of accounting control for corresponding periods.

The special fund of project of estimate foresees erection of indexes on all sources of receipt of money in this fund and corresponding directions of their use.

Allocation of charges of the special fund of project of estimate is conducted within the limits of receipts, planned on this purpose in this fund.

In the process of stowage and claim of projects of estimates bits and pieces of money after the special fund are not planned.

In expense part of project of estimate of profits and charges of establishment the lump sum of charges of establishment is determined in the cut of kodas of economic classification, and also with allocation of charges, which it is planned to finance due to budgetary assignations, and charges, that it is planned to carry out due to the special fund.

During determination of volumes of charges to the managers of more subzero level main managers the managers of higher level must take into account an objective requirement in money of every establishment coming from her basic productive indexes and contingents which are set for establishment (amount of classes, students in schools, beds in hospitals, children in preschool establishments and others like that), to the volume producible work, regular quantity, necessity of realization of the separate programs and set measures on the cutback of spending in a plan period.

Obligatory is implementation of requirement in relation to the near-term providing of charges budgetary facilities on payment of labour with extra charges, and also on economic maintenance of establishment. At determination of charges the severe regime of economy of facilities and material values must be provided in the projects of estimates of establishment. To the estimates charges, foreseen by a legislation, can be included only, the necessity of which is conditioned by character of activity of this establishment. Charges on acquisition of equipment, major repairs of apartments and others like that, which are not near-term, can be foreseen only on condition of providing of urgent charges and absence of debt money.

Thus charges on a salary due to the special money are calculated depending on the volume of activity which is conducted due to these money, with application of norms which are used by establishments of analogical type.

The indexes of charges which join in the project of estimate must be reasonable the corresponding settling in relation to every koda of economic classification.

If during planning of the special fund of estimate establishment planned profits exceed planned charges, counted on realization of measures of the special setting in accordance with legislation, establishment must foresee aspiration of the noted money on priority measures, which are needed for implementation of basic functions, but not provided (or partly provided) with the charges of general fund. As such charges it is planned to carry out due to receipts from the special fund they are foreseen in an estimate after the special fund.

Allocation of charges after a general fund is carried out coming from the планових receipts of budgetary assignations, marked in profitable part of project of estimate. Thus settling of sums of charges after an estimate on the planned year is carried out coming from the volume of activity of establishment, certain a plan development of establishment, and him actual implementation for previous periods.

Forming of expense part after the special fund of estimate is carried out within the limits of receipts, planned on these aims after this fund in the project of estimate.

Simultaneously with the project of estimate the manning table of budgetary establishment is given.

Drawn up drafts of estimates of profits and charges and plans of assignations budgetary establishments give for consideration and statement to the main managers in the set terms.

After claim of corresponding budgets the projects of the erected estimates are adjusted in accordance with the indexes of these budgets.



4. Consideration and claim of estimates

In an a week's term after the publication of Law of Ukraine about the State budget of Ukraine, corresponding decision of Verkhovna Rada of Autonomous Republic of Crimea, local advices Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs take to the main managers the limited certificates.

According to the noted limited certificates main managers and managers of higher level specify the annual volumes of budgetary assignations to the managers of more subzero level conduct monthly distribution of assignations from a general fund and take the corresponding limited certificates to them.

The limited certificate about budgetary assignations is a document, which contains the ratified budgetary settings (set budgetary assignations) and them monthly distribution, and also other indexes, that in compliance with the legislation must be certain on the basis of corresponding norms.

The limited certificate seems accordingly Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organ, manager of higher level and it will be to the main managers, managers of more subzero level for clarification of projects of estimates stowage of projects of plans of assignations.

The form of the limited certificate becomes firmly established Ministry of finance of Ukraine.

From the above-mentioned swims out, that this certificate is for budgetary organizations the original limit of charges what of them can carry out for a year for implementation of basic functions and within the limits of which they have a right to assume an obligation.

The managers of budgetary facilities in accordance with the volumes of budgetary assignations and other indexes, marked in the limited certificate, ratified for them adjust in accordance with them the charges. For this purpose quantity of workers of establishment which is offered to the statement in a manning table, it must be adjusted in accordance with the certain fund of payment of labour, and other charges - in accordance with other set assignations thus, to provide implementation of functions, fixed on establishment.

Thus, budgetary establishments on the basis of the limited certificate budgetary assignations are set in which got from higher organization specify the projects of estimates, fold the projects of plans of assignations manning tables (time-tables) and give these documents to higher organization in the set terms. At it given about charges, resulted by budgetary establishments in the projects of estimates and plans of assignations, must answer the limits of budgetary assignations fixed for them.

A manning table (time-table) is a document which determines the structure of establishment, amount of regular units on every structural subdivision and on the whole on establishment. In a manning table the set to the regular personnel is specified post salaries, raises, additional charges, monthly wage-fund, and also wage-fund on a year on this establishment.

A manning table which is given by establishment to higher organization is folded after a form, ratified by an order Ministry of finance of Ukraine "About claim of documents which are used in the process of implementation of budget" from 21.01.2000

Projects of estimates and plans of assignations, directed to higher organization must be examined at a necessity in presence the leaders of corresponding establishments. Thus establishments which examine the projects of estimates and plans of assignations must:

- to provide the severe observance of requirements of current legislation, and also pointing in relation to the stowage of estimates on a next year;

- to adhere to the regime of economy, shutting out including to the estimated, not predefined by a productive necessity expenses;

- to provide in the projects of estimates and plans of assignations of observance of the annual volumes of assignations and volumes well-proven in the limited certificates them monthly distribution taking into account the terms of realization of separate measures and possibility of realization of corresponding charges for a year;

- to shut out a statement in the estimates of sums, not confirmed by settling and economic grounds.

Higher organizations during three weeks upon receipt the limited certificates fold and give the specified projects of the erected estimates and projects of the erected plans of assignations to Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs for a stowage and claim of the annual painting of settings of corresponding budgets (of painting of the annual budgetary settings, ratified in a corresponding budget for general and special funds in the cut of main managers after complete economic classification which answers erection of all projects of estimates) and monthly painting of assignations of general fund of corresponding budgets (to painting of the annual budgetary settings, ratified in a corresponding budget for a general fund in the cut of main managers, after brief economic classification monthly, that answers erection of all plans of assignations).

The specified projects of estimates and drawn up drafts of plans of assignations must answer the certain limited certificates.

The ministry of finance of Ukraine sends for registration account and implementation the annual painting of settings of the state budget is ratified monthly painting of assignations of general fund of the state budget to the State treasury, which in a three-day term takes to the main managers self-controls from the noted documents which are foundation in order to ratify in accordance with established procedure estimates and plans of assignations by all managers.

The ministry of finance of Autonomous Republic of Crimea, local financial organs, take to the main managers self-controls from ratified annual painting of settings of corresponding budget and monthly painting of assignations of general fund of corresponding budget which is foundation in order to ratify in accordance with established procedure estimates and plans of assignations by managers.

Estimates, plans of assignations and manning tables, become firmly established the leader of corresponding higher organization depending on that in subordination of what organ of executive power is but whether other budgetary organization, after an exception:

- ministries and other central organs of executive power, the estimates of which are asserted by the leaders of corresponding central organs of executive power on a concordance with Ministry of finance of Ukraine;

- regional, Kyiv and Sevastopol town state administrations, central organs of management, presidiums of state academies of sciences, Medically-health association, state having a special purpose funds at Cabinet of Ministers of Ukraine, and also establishments and establishments, which the directly set settings in the state budget (except for national establishments of education), the estimates of which are asserted by Ministry of finance of Ukraine, if other is not foreseen by a legislation.

Estimates the plans of assignations and manning tables of organs of executive power, inferior to the ministries and other central organs of executive power, become firmly established the leaders of these ministries, other central organs of executive power;

- ministries and departments of Autonomous Republic of Crimea, managements, departments, other subdivisions of Kyiv and Sevastopol town, district state administrations the estimates of which are asserted by Council of Ministers of Autonomous Republic of Crimea, regional, Kyiv and Sevastopol town state administrations after previous examination in Ministry of finance of Autonomous Republic of Crimea, regional, to Kyiv and Sevastopol financial managements;

- managements, departments, other subdivisions of district state administrations, the estimates of which assert district state administrations after previous examination in district financial departments;

- regional separations (services) of state having a special purpose funds, the estimates of which assert higher of establishment;

- national establishments of education, which the directly set settings in the state budget, the estimates of which are asserted by the leaders of these establishments within the limits of the finances of Ukraine of volumes of budgetary assignations and average annual amount of rates well-proven by Ministry. Estimates, plans of assignations and manning tables of establishments, which do not have higher branch organization (central district, central town hospitals and others like that) become firmly established district state administrations or executive branches of corresponding local advices.

Estimates and plans of assignations on realization of the centralized measures become firmly established separately after every measure by the leaders of ministries, other central organs of executive power, state administrations and executive branches of local advices after the plans of which the noted measures will be executed. Such estimates and plans of assignations can be ratified on the general volume of charges. Thus for realization of every concrete measure not later than a month there is a separate estimate on the basis of calendar plans.

An estimate becomes firmly established after general and special funds on a year without distribution after the periods of year in a volume, which equals the sum of these funds.

Estimates and plans of assignations sign a leader and main (by a chief) by the accountant of establishment.

The ratified estimates, plans of assignations and manning tables of budgetary establishments, are clamped by a great seal and signature of leaders of organizations, having a right to assert such documents, with pointing of date of statement.

Simultaneously with an estimate for approval the plan of assignations and manning table of establishment is submitted, including her structural subdivisions which hold back due to own receipts. The noted documents become firmly established in two copies, one of which returns to establishment and the second remains in organization that confirmed them.

Establishments, which get setting from the state budget and in accordance with a legislation independently assert estimates, plans of assignations and manning tables, in a three-week term after claim of budget give to Ministry of finance of Ukraine the ratified estimates, settling to them, calendar plans, plans of assignations and manning tables.

Claim of estimates and plans of assignations, and also realization of charges in sums, which exceed the assignations ratified by a budget, results responsibility, foreseen by a legislation.

Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs annually, during three months after claim of corresponding budgets, check up the rightness of stowage and claim of estimates and plans of assignations.

Reduction of superfluous and overpriced assignations educed as a result of verification of rightness of stowage of estimates, conducted by Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs on the basis of materials of verifications.

The disengaged assignations head for other priority measures which are planned by the same manager, in decision of Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea local financial organ on the basis of reasonable presentation of main manager.

n the noted cases in accordance with established procedure made alteration in estimates and plans of assignations.

5. Making alteration is in estimates

By an order № 17 it is foreseen that budgetary establishments in the process of implementation of the functions laid on them can make alteration in estimates in cases:

Ш to the necessity of redistribution of charges after economic classification;

Ш it is an acceptance of normative act in relation to delegation of powers and budgetary assignations from one manager other;

Ш it is a decision-making in relation to distribution of the centralized undistributed budgetary assignations between managers;

Ш to the necessity of increase of charges of the special fund of budget as a result of exceeding of entering this fund above foreseen (planned) in a budget on a corresponding year;

Ш it is a decision-making in relation to the cutback (limitation) of spending of general fund of budget on the whole on a year.

In every case of making alteration to the estimates and plans of assignations there are corresponding certificates, the forms of which are ratified by the order of Ministry of finance of Ukraine "About claim of documents which are used in the process of implementation of budget" from 21.01.2000 № 10. Thus перезатвердження estimates and plans of assignations optional.

In the case of contributing of changes establishment to the special fund of estimate a certificate becomes firmly established the leader of establishment which confirmed an estimate.

The form of certificate becomes firmly established Ministry of finance of Ukraine.

After the revision of annual reports about implementation of estimates the indexes of transitional contingents are for the last year specified by the state on January, 1 of passing year coming from actual implementation of plan in relation to these contingents for the last year. On results verifications in the case of exposure of sums of superfluous and overpriced assignations made alteration to the estimates and plans of assignations by diminishing of their volumes.

A right for reduction of assignations gets to Ministry of finance of Ukraine, Ministry of finance of Autonomous Republic of Crimea, local financial organs.

Implementation of estimates and plans of assignations is carried out by an increasing result from the beginning of year.

Reports on implementation of estimates and plans of assignations are given in the order and after a form, set by the State treasury.



Conclusion

Financially-legal relations at the estimate-budgetary financing arise up from the moment of claim of estimate of budgetary establishment the manager of budgetary facilities of higher level, as according to a current legislation to budgetary establishments budgetary facilities can be distinguished only at presence of the ratified estimates and plans of assignations. The legal value of estimate is exactly herein seen as an individual financially - planned act which does not set legal norms though but sent to their implementation and specifies that or other legal norm in the cut of concrete legal relationships. Legal principles of stowage, statement and implementation of estimates of budgetary establishments are certain Cabinet of Ministers of Ukraine. The form of estimate becomes firmly established Ministry of finance of Ukraine.



Literature

1. A budgetary code is Budgetary Code of Ukraine from 21.06. 2001 № 2542 - III.

2. Order № 228 is Decision of KMU from 28.02.2002 № a 228 "Order of stowage, consideration, statement and the basic requirements in relation to implementation of profits and charges of budgetary establishments and organizations".

3. Budgetary classification № 604 is Order of MFU from 27.12.2001 "About budgetary classification and her statement".

4. Card of accounts and Order of their application № 114 is Order to HONK of MFU from 10.12.99 № 114 "About claim of accounts of record-keeping of budgetary establishments and Order of application of Card of accounts of record-keeping of budgetary establishments".

5. Order № 57 is Order of MFU from 28.01.02 № 57 "About claim of documents which are used in the process of implementation of budget" with changes.